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Show Results For
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All HBS Web
(591)
- News (35)
- Research (427)
- Multimedia (1)
- Faculty Publications (330)
- 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...
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Healy, Paul M., and Preeti Choudhary. "Expense Recognition." Harvard Business School Background Note 101-015, August 2000. (Revised February 2001.)
- May 1998
- Case
Octane Service Station
By: David F. Hawkins
The owner of a gas station must prepare financial statements.
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Hawkins, David F. "Octane Service Station." Harvard Business School Case 198-059, May 1998.
- 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...
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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
Bruns, William J., Jr., and Amy P. Hutton. "Summit Distributors (A)." Harvard Business School Case 193-053, September 1992. (Revised March 1997.)
- December 1989 (Revised December 1996)
- Case
Manufactured Homes, Inc.
Focuses on analyzing the growth potential of the company using the company's financial statements.
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Palepu, Krishna G. "Manufactured Homes, Inc." Harvard Business School Case 190-090, December 1989. (Revised December 1996.)
- Article
Financial Statements: Signposts as Well as Milestones
By: Henry B. Reiling and John C. Burton
Keywords:
Financial Statements
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).)
- 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...
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- 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.
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Hawkins, David F. "Revenue Recognition and Reporting." Harvard Business School Background Note 101-050, November 2000. (Revised March 2001.)
- 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;...
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- 16 Sep 2015
- Op-Ed
The Real Duty of the Board of Directors
ownership of modern corporations is a central point of our new paper, Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality. Aiming to improve corporations’ public disclosures, we argue that the board...
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Keywords:
by Robert G. Eccles & Tim Youmans
- April 1996 (Revised May 2000)
- Case
Bed Bath & Beyond
By: Amy P. Hutton and James Weber
This case examines how accurately investors have incorporated information about the growth strategy of Bed Bath & Beyond (BBBY) into share price, especially given the changing competitive environment in the housewares industry and the recent Barron's article pointing...
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Hutton, Amy P., and James Weber. "Bed Bath & Beyond." Harvard Business School Case 196-123, April 1996. (Revised May 2000.)
- February 2012 (Revised December 2012)
- Supplement
Sino-Forest (B)
By: David F. Hawkins
Excerpts from a hedge fund's report accusing a Chinese bond company of using fraudulent financial statements.
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Keywords:
Financial Statements;
Crime and Corruption;
Accounting Audits;
Business Earnings;
Financial Services Industry;
China
Hawkins, David F. "Sino-Forest (B)." Harvard Business School Supplement 112-066, February 2012. (Revised December 2012.)
- October 2005 (Revised December 2012)
- Case
Productos Finas
By: David F. Hawkins
Provides a simple exercise to illustrate consolidation accounting.
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Hawkins, David F. "Productos Finas." Harvard Business School Case 106-037, October 2005. (Revised December 2012.)
- January 1997 (Revised December 1998)
- Background Note
Note on the Balance of Payments
Describes the construction of the balance of payments and defines frequently used measures taken from the balance of payments.
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Wells, Louis T., Jr. "Note on the Balance of Payments." Harvard Business School Background Note 797-091, January 1997. (Revised December 1998.)
- 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...
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Keywords:
by Mihir Desai
- August 2010 (Revised January 2013)
- Supplement
Urban Water Partners (B)
By: Karthik Ramanna, George Serafeim and Aldo Sesia
The case explores a new business venture to bring clean water to residents of Dar es Salaam, Tanzania, who otherwise cannot afford it. Management has enough money to get their company through August 2010, but needs more capital thereafter. An HBS alumnus is interested...
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Keywords:
Human Needs;
Accrual Accounting;
Financial Statements;
Health Industry;
Utilities Industry;
Dar es Salaam
Ramanna, Karthik, George Serafeim, and Aldo Sesia. "Urban Water Partners (B)." Harvard Business School Supplement 111-029, August 2010. (Revised January 2013.)
- July 1995 (Revised May 2012)
- Case
Marion Boats, Inc.
By: David F. Hawkins
Two brothers start a boatyard. The case covers the start-up and initial operating period.
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Hawkins, David F. "Marion Boats, Inc. ." Harvard Business School Case 196-041, July 1995. (Revised May 2012.)
- April 2011
- Teaching Note
Leasing Decision at Magnet Beauty Products, Inc. (TN)
By: Krishna G. Palepu and George Serafeim
Teaching Note for 111039.
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- December 2010
- Supplement
Urban Water Partners (A) Spreadsheet Solutions (CW)
By: Karthik Ramanna and George Serafeim
Teaching Note for Spreadsheet (111701).
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- July 2009
- Supplement
Spreadsheet Supplement to Blue Ocean or Stormy Waters? Buying Nix Check Cashing (CW)
By: Peter Tufano
These spreadsheets will allow students to analyze financials for Kinecta Federal Credit Union and Nix Check Cashing. They also provide insight into the banking and AFS markets in which both organizations operate.
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- September 1992 (Revised April 1993)
- Case
General Mills, Inc. 1992: Analyzing an Annual Report
By: William J. Bruns Jr. and Marc H. Zablatsky
Bruns, William J., Jr., and Marc H. Zablatsky. "General Mills, Inc. 1992: Analyzing an Annual Report." Harvard Business School Case 193-043, September 1992. (Revised April 1993.)