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Show Results For
- All HBS Web
(2,698)
- People (7)
- News (295)
- Research (1,997)
- Events (3)
- Multimedia (7)
- Faculty Publications (1,409)
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- July 2023 (Revised October 2024)
- Case
Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup
By: Paul M. Healy and Jung Koo Kang
The case explores the challenges of revenue recognition and financial reporting for Stride Funding (Stride), a fintech startup that has disrupted the student loan market. Stride leveraged proprietary machine learning and financial models to underwrite alternative... View Details
Keywords: Revenue Recognition; Financial Reporting; Entrepreneurial Finance; Business Startups; Growth and Development Strategy; Governance Compliance; Accrual Accounting; Financial Services Industry; United States
Healy, Paul M., and Jung Koo Kang. "Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup." Harvard Business School Case 124-015, July 2023. (Revised October 2024.)
- August 1977 (Revised February 1981)
- Background Note
Introduction to Balance of Payments Analysis
By: Bruce R. Scott
Minimal background to permit interpretation of positive or negative balances in the key summary accounts of a balance of payments statement; also to permit relating these balances and relevant supporting detail to a possible national development strategy. Designed for... View Details
Scott, Bruce R. "Introduction to Balance of Payments Analysis." Harvard Business School Background Note 378-043, August 1977. (Revised February 1981.)
- March 2001 (Revised April 2002)
- Case
Rent-Way, Inc. (A)
By: David F. Hawkins
The company uses the units of activity method to account for its rental inventory. A prominent hedge fund advisor recommends the company's stock be sold short. View Details
Keywords: Mathematical Methods; Stock Shares; Fair Value Accounting; Quality; Investment Funds; Service Industry
Hawkins, David F. "Rent-Way, Inc. (A)." Harvard Business School Case 101-089, March 2001. (Revised April 2002.)
- September 1997 (Revised August 1999)
- Case
Boston Chicken, Inc.
By: Paul M. Healy
This case examines Boston Chicken's franchise strategy for growing its innovative restaurant business, and the associated accounting reporting issues that arise. View Details
Keywords: Financial Reporting; Franchise Ownership; Financial Strategy; Business Strategy; Food and Beverage Industry
Healy, Paul M. "Boston Chicken, Inc." Harvard Business School Case 198-032, September 1997. (Revised August 1999.)
- August 2010 (Revised November 2010)
- Supplement
Cosmeticos de Espana, S.A. (C)
By: David F. Hawkins
The third case in the Cosmeticos de Espana case series. What should management's accounting response be to a further devaluation of the Bolivar? View Details
Keywords: Financial Statements; Decision Choices and Conditions; Inflation and Deflation; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela
Hawkins, David F. "Cosmeticos de Espana, S.A. (C)." Harvard Business School Supplement 111-021, August 2010. (Revised November 2010.)
- February 2017
- Article
How Much Is a Win Worth? An Application to Intercollegiate Athletics
By: Doug J. Chung
Intercollegiate athletics in the United States have become a multibillion-dollar industry over the past several decades. In this study, we investigate the short- and long-term direct monetary effects of operating a winning athletics program for an academic institution... View Details
Keywords: Dynamic Panel Data; Heterogeneity; Instrumental Variables; Intercollegiate Athletics; Educational Finance; Entertainment Marketing; Higher Education; Marketing; Sports; Revenue; Education Industry; United States
Chung, Doug J. "How Much Is a Win Worth? An Application to Intercollegiate Athletics." Management Science 63, no. 2 (February 2017): 548–565.
- March 1993 (Revised March 1994)
- Case
Sierra On-Line, Inc. (A)
Sierra On-Line, a fast growing software developer, is criticized by a Forbes journalist for excessively capitalizing software development costs. In contrast to most other software developers that typically capitalize about 20% of R&D costs, Sierra capitalizes 80%.... View Details
Keywords: Applications and Software; Financial Statements; Corporate Finance; Information Technology Industry
Wilson, G. Peter, and Elizabeth H. McNair. "Sierra On-Line, Inc. (A)." Harvard Business School Case 193-142, March 1993. (Revised March 1994.)
- June 1999 (Revised December 2003)
- Case
Snapple
By: John A. Deighton
Tells the story of Snapple's rise and fall, and poses the question "Can it recover?" Many soft-drink brands flourished in the 1980s serving New York's Yuppies, but only Snapple made the big time. It went from local to national success and was poised to go international... View Details
Keywords: Strategic Planning; Industry Growth; Failure; Brands and Branding; Food and Beverage Industry
Deighton, John A. "Snapple." Harvard Business School Case 599-126, June 1999. (Revised December 2003.) (request a courtesy copy.)
- October 1990 (Revised June 1992)
- Case
Direct Product Profitability at Hannaford Brothers Co.
By: Walter J. Salmon
Concerns the pioneering use of a method of accounting in retailing which takes into account not only sales and the cost of goods sold but, at the item level, all of the variable costs associated with each item that is sold. Focuses on the strengths and weaknesses of... View Details
Salmon, Walter J. "Direct Product Profitability at Hannaford Brothers Co." Harvard Business School Case 591-002, October 1990. (Revised June 1992.)
- June 1989 (Revised May 1993)
- Case
Rossin Greenberg Seronick & Hill, Inc. (A)
By: John A. Quelch
Rossin Greenberg Seronick & Hill (RGSH), a New England advertising agency, was keen to secure the account of Microsoft Corp. The case describes the bid for the account, which included the submission of a "flier" referring to knowledge of a competitor's plans, as a... View Details
Quelch, John A. "Rossin Greenberg Seronick & Hill, Inc. (A)." Harvard Business School Case 589-124, June 1989. (Revised May 1993.)
- 22 Apr 2008
- Working Paper Summaries
An Exploration of Technology Diffusion
Keywords: by Diego A. Comin & Bart Hobijn
- 03 Aug 2016
- What Do You Think?
How Can We Hold the “Leadership Industry” Accountable?
Why Does the Leadership Industry Continue to Thrive? The unstated assumption underlying most of responses to this month’s column is that the leadership industry has done little or nothing to improve... View Details
- 19 Nov 2014
- Working Paper Summaries
The Search for Benchmarks: When Do Crowds Provide Wisdom?
- Article
Credit Access and Social Welfare: The Rise of Consumer Lending in the United States and France
By: Gunnar Trumbull
Research into the causes of the 2008 financial crisis has drawn attention to a link between growing income inequality in the United States and high household indebtedness. Most accounts trace the U.S. idea of credit-as-welfare to the period of wage stagnation and... View Details
Keywords: Household Finance; Welfare State; Credit; Personal Finance; Welfare; Borrowing and Debt; France; United States
Trumbull, Gunnar. "Credit Access and Social Welfare: The Rise of Consumer Lending in the United States and France." Politics & Society 40, no. 1 (March 2012): 9–34.
- September 2006 (Revised February 2007)
- Case
Timing of Option Grants at UnitedHealth Group (A)
Faced with press allegations that executives' stock options might have been backdated, the Board of UnitedHealth Group needs to determine whether its accounting for the options was proper, and if not, what the restatement amount should be and what... View Details
Keywords: Governing and Advisory Boards; Ethics; Stock Options; Accounting; Crisis Management; Corporate Governance; Insurance Industry; Insurance Industry; United States
Ferri, Fabrizio. "Timing of Option Grants at UnitedHealth Group (A)." Harvard Business School Case 107-028, September 2006. (Revised February 2007.)
- November 2010 (Revised February 2011)
- Case
BonneSante S.A.
By: David F. Hawkins
IASB and FASB propose new lease accounting rules and the owner of a French chain of fast food outlets is concerned about the impact on his company's balance sheets. View Details
Keywords: Financial Reporting; International Accounting; Policy; Standards; Leasing; Food and Beverage Industry; Food and Beverage Industry; France
Hawkins, David F. "BonneSante S.A." Harvard Business School Case 111-063, November 2010. (Revised February 2011.)
- Forthcoming
- Book
Innovating in Healthcare: Creating Breakthrough Tech, Services, Drugs, Products, and Business Models
Innovating in Healthcare offers effective approaches for designing, reworking, and implementing innovative healthcare services, products, and business models. It will help anyone working in healthcare service or product development, from hospitals to startups,... View Details
Keywords: Health Care and Treatment; Service Delivery; Product Development; Business Model; Innovation and Invention; Health Industry
Herzlinger, Regina E. Innovating in Healthcare: Creating Breakthrough Tech, Services, Drugs, Products, and Business Models. Boston, MA: John Wiley & Sons, forthcoming.
- January 2013 (Revised March 2016)
- Case
The Private Company Council
By: Karthik Ramanna and Luis M. Viceira
Financial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body—the Private Company Council—to determine separate GAAP for private companies. PCC advocates—including the US Chamber of Commerce—argue that... View Details
Keywords: FASB; Lobbying; Political Economy; Accounting; Government and Politics; Leadership; Financial Markets; Accounting Industry; Accounting Industry; Accounting Industry
Ramanna, Karthik, and Luis M. Viceira. "The Private Company Council." Harvard Business School Case 113-045, January 2013. (Revised March 2016.)
- August 2013 (Revised August 2014)
- Case
Catalina In the Digital Age
By: Robert J. Dolan and Uma R. Karmarkar
Catalina in the Digital Age considers how a company with a dominant market position should evolve its established product lines given the rise of novel digital technologies. Since its founding in 1983, Catalina had enjoyed a distinct position in the world of consumer... View Details
Keywords: Big Data; Digital Technologies; Marketing; Customer Relationship Management; Consumer Behavior; Analytics and Data Science
Dolan, Robert J., and Uma R. Karmarkar. "Catalina In the Digital Age." Harvard Business School Case 514-021, August 2013. (Revised August 2014.)
- January 1994 (Revised July 1994)
- Case
Dell Computer Corporation
By: Peter Tufano
Tina Chen, chief investment officer of a large insurance company, hears accusations by a Kidder Peabody equity research analyst that Dell Computer Corp. might be improperly accounting for what he suspects are large foreign exchange losses resulting from speculation.... View Details
Keywords: International Accounting; Financial Instruments; Ethics; Financial Statements; Computer Industry; United States
Tufano, Peter, and Jon Headley. "Dell Computer Corporation." Harvard Business School Case 294-051, January 1994. (Revised July 1994.)