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  • Faculty Publications  (328)

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  • All HBS Web  (572)
    • News  (36)
    • Research  (425)
    • Multimedia  (1)
  • Faculty Publications  (328)
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  • August 2020 (Revised February 2021)
  • Case

Luckin Coffee (A): Caffeine-fueled Growth?

By: Ramon Casadesus-Masanell and Karen Elterman
This case describes the founding of Chinese coffee chain Luckin Coffee in 2017 and its path to surpassing Starbucks as the largest coffee chain in China (by number of stores) in 2019. Unlike Starbucks stores, which were designed to be welcoming “third places” for... View Details
Keywords: Business Model; Business Earnings; Cost; Cost Management; Financial Statements; Financial Condition; Financial Management; Stocks; Profit; Revenue; Price; Food; Business History; Employment; Brands and Branding; Product Positioning; Marketing Strategy; Business Strategy; Expansion; Competitive Strategy; Food and Beverage Industry; Technology Industry; Asia; China
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Casadesus-Masanell, Ramon, and Karen Elterman. "Luckin Coffee (A): Caffeine-fueled Growth?" Harvard Business School Case 721-370, August 2020. (Revised February 2021.)
  • 29 Nov 2017
  • Research & Ideas

How to Succeed in Business (According to a 15th Century Trade Merchant)

be involved in politics, or the courts, “because these are perilous areas”—a statement that continues to inspire debate in the era of businessman-turned-president Donald Trump. Honor, prudence, integrity, diligence, civility, composure,... View Details
Keywords: by Julia Hanna
  • 23 Jun 2008
  • Research & Ideas

Innovative Ways to Encourage Personal Savings

support every low- to moderate-income family, says Tufano. Beyond valuable programs like Social Security, tax breaks for savers, or auto-enrollment initiatives, there are more innovative and exciting projects: Prize-linked savings View Details
Keywords: by Martha Lagace; Financial Services
  • June 1993 (Revised May 1997)
  • Case

SKA (Sweden)

By: David F. Hawkins
Management is debating a proposal to capitalize R&D. While Swedish GAAP permits capitalization, the general practice is to expense R&D as incurred. View Details
Keywords: Financial Statements; Financial Reporting; Framework; Balanced Scorecard; Policy; Accounting Industry; Sweden
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Hawkins, David F. "SKA (Sweden)." Harvard Business School Case 193-166, June 1993. (Revised May 1997.)
  • November 1999
  • Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan
Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry
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Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999.
  • October 1990 (Revised June 1993)
  • Case

Taxing Situations: Two Cases on Income Taxes and Financial Reporting

By: William J. Bruns Jr.
Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable... View Details
Keywords: Taxation; Accounting Audits; Financial Statements; Financial Reporting; Decisions; Accounting Industry; Accounting Industry
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Bruns, William J., Jr. "Taxing Situations: Two Cases on Income Taxes and Financial Reporting." Harvard Business School Case 191-071, October 1990. (Revised June 1993.)
  • September 1992 (Revised March 1997)
  • Case

Summit Distributors (A)

By: William J. Bruns Jr. and Amy P. Hutton
Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing the inventory valuation method from LIFO to FIFO would avoid default but would require higher future income... View Details
Keywords: Taxation; Cost Accounting; Cash Flow; Interest Rates; Economic Systems; Borrowing and Debt; Financial Statements; Valuation; Accounting Audits; Financing and Loans; Accounting Industry; Accounting Industry
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Bruns, William J., Jr., and Amy P. Hutton. "Summit Distributors (A)." Harvard Business School Case 193-053, September 1992. (Revised March 1997.)
  • 18 Jun 2007
  • Op-Ed

Leveling the Executive Options Playing Field

examining the role of stock options in executive compensation; the incidence of stock option abuses; how stock option compensation is reported to stockholders under generally accepted accounting principles versus how the same compensation... View Details
Keywords: by Mihir Desai
  • December 2010
  • Supplement

Urban Water Partners (A) Spreadsheet Solutions (CW)

By: Karthik Ramanna and George Serafeim
Teaching Note for Spreadsheet (111701). View Details
Keywords: Performance Evaluation; Accrual Accounting; Financial Statements; Health Industry; Utilities Industry; Dar es Salaam
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Ramanna, Karthik, and George Serafeim. "Urban Water Partners (A) Spreadsheet Solutions (CW)." Harvard Business School Spreadsheet Supplement 111-705, December 2010.
  • January 1996 (Revised December 1997)
  • Case

Colgate-Palmolive Company: Analyzing an Annual Report

By: William J. Bruns Jr.
A directed analysis of the Colgate-Palmolive Co. annual report. Focuses on the basics of reading an annual report including analysis of financial statements, calculation of financial ratios, and study of the layout and message of the report. Industry financial ratios... View Details
Keywords: Financial Reporting; Reports; Financial Statements; Consumer Products Industry
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Bruns, William J., Jr. "Colgate-Palmolive Company: Analyzing an Annual Report." Harvard Business School Case 196-116, January 1996. (Revised December 1997.)
  • August 2000 (Revised February 2001)
  • Background Note

Expense Recognition

By: Paul M. Healy and Preeti Choudhary
Recording expenses is not often clear-cut and can require considerable management judgment. This case discusses expense recognition in straightforward situations and then considers expense transactions that may be more complex to record. It uses examples that include... View Details
Keywords: Accounting; Cost; Financial Statements
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Healy, Paul M., and Preeti Choudhary. "Expense Recognition." Harvard Business School Background Note 101-015, August 2000. (Revised February 2001.)
  • 02 Jun 2011
  • Research & Ideas

Signing at the Top: The Key to Preventing Tax Fraud?

overstatement of expenses. Obviously, many taxpayers give in to the temptation to cheat on their taxes—in spite of the requirement for them to sign a statement declaring that the information on the form is "true, correct, and complete."... View Details
Keywords: by Carmen Nobel; Accounting
  • Article

Financial Statements: Signposts as Well as Milestones

By: Henry B. Reiling and John C. Burton
Keywords: Financial Statements
Citation
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Reiling, Henry B., and John C. Burton. "Financial Statements: Signposts as Well as Milestones." Harvard Business Review 50, no. 6 (November–December 1972). (Reprinted: The C.F.A. Digest (1973) (Abridged).)
  • November 1985
  • Case

Prentice Stevens, Inc.: Rating Industrial Debt

By: David F. Hawkins
Keywords: Borrowing and Debt; Management; Financial Statements
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Hawkins, David F. "Prentice Stevens, Inc.: Rating Industrial Debt." Harvard Business School Case 186-133, November 1985.
  • December 1989 (Revised December 1996)
  • Case

Manufactured Homes, Inc.

By: Krishna G. Palepu
Focuses on analyzing the growth potential of the company using the company's financial statements. View Details
Keywords: Accounting; Financial Statements; Growth and Development
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Palepu, Krishna G. "Manufactured Homes, Inc." Harvard Business School Case 190-090, December 1989. (Revised December 1996.)
  • February 2003 (Revised June 2006)
  • Case

Arthur Andersen LLP

By: David F. Hawkins and Jacob Cohen
This case highlights the history of Arthur Andersen and the collapse of the firm following the Enron Corp. audit and the Department of Justice obstruction of justice conviction. View Details
Keywords: Accounting Audits; Financial Statements; Business Exit or Shutdown; Lawfulness; United States
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Hawkins, David F., and Jacob Cohen. "Arthur Andersen LLP." Harvard Business School Case 103-061, February 2003. (Revised June 2006.)
  • May 1998
  • Case

Octane Service Station

By: David F. Hawkins
The owner of a gas station must prepare financial statements. View Details
Keywords: Practice; Financial Statements
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Hawkins, David F. "Octane Service Station." Harvard Business School Case 198-059, May 1998.
  • November 2000 (Revised March 2001)
  • Background Note

Revenue Recognition and Reporting

By: David F. Hawkins
Discusses revenue recognition and reporting rules, guidelines, and issues. A rewritten version of an earlier note. View Details
Keywords: Revenue; Financial Statements; Financial Reporting
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Hawkins, David F. "Revenue Recognition and Reporting." Harvard Business School Background Note 101-050, November 2000. (Revised March 2001.)
  • 19 May 2003
  • Research & Ideas

Expensing Options Won’t Hurt High Tech

(One cure for stock option abuse, say proponents, is to change accounting rules so that option grants are reflected in a company's principal financial statements. High-tech start-ups blister at that idea, saying it would harm their... View Details
Keywords: by Zvi Bodie, Robert S. Kaplan & Robert C. Merton
  • August 2010 (Revised December 2010)
  • Supplement

Urban Water Partners (A) (CW)

By: Karthik Ramanna and George Serafeim
The case explores a new venture to bring clean water to Tanzanians who otherwise cannot access or afford it. Management has enough money to get their company through August 2010, but needs more capital. An HBS alum is interested in investing in the company;... View Details
Keywords: Human Needs; Accrual Accounting; Financial Statements; Health Industry; Utilities Industry; Dar es Salaam
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Ramanna, Karthik, and George Serafeim. "Urban Water Partners (A) (CW)." Harvard Business School Spreadsheet Supplement 111-701, August 2010. (Revised December 2010.)
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