Accounting Statements - Publications - Faculty & Research

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HBS - Financials | Supplemental Financial Information

2021 Annual Report From The Dean Financials PDF Downloads Archive Financials 5 Year Summary From the CFO Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Financials 5... View Details

27 Feb 2017
Research & Ideas

Reputation is Vital to Survival in Turbulent Markets

economic shocks that could have a life-threatening impact on a large corporation. There also are stronger institutions to verify and confirm the strength and legitimacy of corporations, from accounting auditors to effective government... View Details

Keywords: by Sean Silverthorne

27 Jun 2011
Research & Ideas

Recovering from the Need to Achieve

start (S) doing," and then asking those same people to hold you accountable for what they included on the list. More honest, no-holds-barred conversations with bosses and direct reports are also part of recovery, he adds. Finally,... View Details

Keywords: by Kim Girard

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Courses by Faculty Unit - Course Catalog

Elective Curriculum: Course Descriptions Last Updated: 03 Jul 2025 By Unit View by Unit | View by Course Title | View by Faculty | Print View Accounting & Management Course Title Faculty Name Term Quarter Credits The Anatomy of Fraud... View Details

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

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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

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Teaching Quantitative Material - Christensen Center for Teaching & Learning

awareness: What data would help us solve this problem? How would you analyze it? What would you expect to find? What analysis did you run—why? What assumptions did you make? How did you set up the calculation? How did you account for x... View Details

24 Nov 2003
Research & Ideas

Boards and Corporate Governance: A Balanced Scorecard Approach

accounting scandals, companies have engaged in "earnings games," evidenced by widespread earnings restatements: Over the past five years there have been more than 1,000 restatements, reflecting a lack of board oversight. Many... View Details

Keywords: Re: Robert S. Kaplan & Krishna G. Palepu

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Frequently Asked Questions | HBS Online

are still required for our credential programs: CORe and CLIMB.) You can now immediately enroll and start taking the next step in your career. All programs require the completion of a brief online enrollment form before payment. If you are new to HBS Online, you will... View Details

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

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Guidelines for Choosing Resources - Research Computing Services

commands , you can write a longer customized statement so that only the MAX MEM is output: [jharvard@rhrcscli01:~]$ bjobs -l | grep -E "Application|IDLE|MAX" Job , User , Project , Application , S IDLE_FACTOR(cputime/ runtime): 0.01 MAX... View Details

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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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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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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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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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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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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Article

Financial Statements: Signposts as Well as Milestones

By: Henry B. Reiling and John C. Burton

Keywords: Financial Statements

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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