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Show Results For
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All HBS Web
(591)
- News (35)
- Research (427)
- Multimedia (1)
- Faculty Publications (330)
- November 2010 (Revised August 2011)
- Case
Australian Vintage Ltd.
By: David F. Hawkins
Following International Financial Reporting Standards guidance company records a number of significant losses and a related deferred tax asset.
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Keywords:
Accounting;
International Accounting;
Financial Statements;
Financial Reporting;
Taxation;
Business or Company Management;
Asset Management;
Assets;
Financial Management;
Standards;
Australia
Hawkins, David F. "Australian Vintage Ltd." Harvard Business School Case 111-034, November 2010. (Revised August 2011.)
- November 2010 (Revised July 2011)
- Supplement
Oriflame S.A. (B)
By: David F. Hawkins and Karol Misztal
Exercise for recording derivative hedging transactions, accompanied by a technical note on IFRS derivative accounting.
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Keywords:
Financial Reporting;
Financial Statements;
International Accounting;
Currency Exchange Rate;
Management Analysis, Tools, and Techniques;
Risk Management;
Standards;
Beauty and Cosmetics Industry
Hawkins, David F., and Karol Misztal. "Oriflame S.A. (B)." Harvard Business School Supplement 111-051, November 2010. (Revised July 2011.)
- 09 Jun 2023
- Blog Post
Actions Organizations Can Take to Communicate Their Commitment to Diversity, Equity, Inclusion, and Belonging
diversity and inclusion are mission statements and the existence of Employee Resource Groups. Mission statements and company values are often publicly accessible on organizations’ websites. Evaluate if your...
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Keywords:
All Industries
- September 1991 (Revised April 1994)
- Case
First National Bank Corp. (A)
First National Bank Corp., a major regional bank in the Northeast, must decide how large a provision for credit losses to accrue in its 1990 financial statements. The recession in New England has caused serious problems in its loan portfolio.
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Keywords:
Financing and Loans;
Financial Statements;
Banks and Banking;
Banking Industry;
Northeastern United States
Barth, Mary E. "First National Bank Corp. (A)." Harvard Business School Case 192-042, September 1991. (Revised April 1994.)
- January 2007 (Revised April 2008)
- Case
The Case of the Unidentified Industries - 2006
Helps students to understand how the characteristics of a business are reflected in its financial statements.
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Fruhan, William E., Jr. "The Case of the Unidentified Industries - 2006." Harvard Business School Case 207-096, January 2007. (Revised April 2008.)
- 24 May 2004
- Research & Ideas
When Reputation Trumps Regulation
the most serious governance cases filed in U.S. courts by private shareholders against foreign cross-listed firms. Second, even if the SEC had the resources required to fully investigate the potentially false disclosures and statements by...
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Keywords:
by Ann Cullen
- 16 Sep 2010
- News
Idea Takes Root
reports that the IIRC has the backing of the International Accounting Standards Board, the U.S. Financial Accounting Standards Board, and the International Organization of Securities Commissions. And Ian...
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- 10 Jan 2005
- Research & Ideas
Professors Introduce Valuation Software
elements of the firm's accounting if they believe that reported data do not capture the economic performance of the company. The model then provides standardized financial statements and financial ratios for...
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Keywords:
by Sean Silverthorne
- January 1998 (Revised July 2019)
- Case
Cafes Monte Bianco: Building a Profit Plan
By: Robert L. Simons and Antonio Davila
Alert: This case has been revised since its original publication; all amounts have been converted to euros and the dates have been updated to 2020. If you’ve taught with this case in the past, please note that changes may affect teaching plans and classroom use. Using...
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Keywords:
Strategic Planning;
Cash Flow;
Investment Return;
Profit;
Financial Statements;
Food and Beverage Industry;
Italy
Simons, Robert L., and Antonio Davila. "Cafes Monte Bianco: Building a Profit Plan." Harvard Business School Case 198-088, January 1998. (Revised July 2019.)
- November 2000 (Revised January 2003)
- Case
Yahoo!'s Stock-Based Compensation
By: Paul M. Healy and Jacob Cohen
Amy Maislos, an investor in Internet and technology companies, was excited to read that Yahoo! had reported a positive net income for 1998 operations. During the late 1990s, stock prices of Internet companies had risen rapidly even though most companies were reporting...
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Keywords:
Stock Options;
Internet and the Web;
Financial Statements;
Corporate Disclosure;
Business Earnings;
Earnings Management;
Information Technology Industry
Healy, Paul M., and Jacob Cohen. "Yahoo!'s Stock-Based Compensation." Harvard Business School Case 101-059, November 2000. (Revised January 2003.)
- September 1987 (Revised December 1996)
- Case
Patten Corp.
Forbes Magazine criticized the revenue recognition policy of Patten Corp. As a result, the company's stock price dropped by a significant amount. The students are asked to discuss if the criticism by Forbes is justified, and if not, what the company should do.
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Keywords:
Fair Value Accounting;
Financial Statements;
Budgets and Budgeting;
Problems and Challenges;
Financial Condition;
Spending;
Revenue;
Planning;
Quality;
Stocks;
Journalism and News Industry
Palepu, Krishna G. "Patten Corp." Harvard Business School Case 188-027, September 1987. (Revised December 1996.)
- 09 Sep 2009
- First Look
First Look: September 9
foundation for understanding the use of and accounting for more complex derivatives. Specific issues raised include (1) the financial statement impact of hedge accounting; (2) motivations for using...
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Keywords:
Martha Lagace
- Web
WRDS - Wharton Research Data Services | Baker Library
this time Harvard Faculty, Students, and Staff Remote access available Visitors No access at this time Additional Information WRDS accounts are not provided or available for access during the summer or extended semester breaks. See WRDS...
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- Web
Consolidated Balance Sheet - Annual Report 2017
4,587 m. * In pursuit of greater comparability across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In...
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- October 2005 (Revised February 2010)
- Background Note
Calculating Free Cash Flows
By: Robin Greenwood and David S. Scharfstein
Outlines the mechanics of calculating free cash flows from historical and proforma financial statements. Focuses on the mechanical process of transforming numbers from financial forecasts into cash flows.
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Greenwood, Robin, and David S. Scharfstein. "Calculating Free Cash Flows." Harvard Business School Background Note 206-028, October 2005. (Revised February 2010.)
- Web
1.1.1 MBA Program Guidance on HBS Community Values - MBA
Commencement 2. Integrity & Standards of Conduct 3. Financial Obligations 4. General Policies 5. Technology, Copyright, & Publishing Policies 6. Important Contact Information Harvard Business School’s statement on Community Values lays...
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- Web
5-Year Data Summary - Annual Report 2016
Financials 5-Year Data Summary 5-Year Data Summary CFO Letter Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Financial Data IN MILLIONS for the Fiscal Year ended June...
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- September 2010 (Revised August 2011)
- Case
Enman Oil, Inc. (A)
By: David F. Hawkins
Company pursues ways to reduce its debt-to-equity ratio by resorting to off-balance sheet debt transactions.
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Keywords:
Financial Statements;
Borrowing and Debt;
Equity;
Financial Condition;
Financing and Loans;
United States
Hawkins, David F. "Enman Oil, Inc. (A)." Harvard Business School Case 111-042, September 2010. (Revised August 2011.)
- November 2010 (Revised December 2011)
- Supplement
Oriflame S.A. (C)
By: David F. Hawkins and Karol Misztal
Notes from Oriflame's 2009 annual report relevant to the assessment of the monetary impact of Oriflame's FX risk management actions.
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Keywords:
Financial Reporting;
Financial Statements;
International Accounting;
Currency Exchange Rate;
Annual Reports;
Management Analysis, Tools, and Techniques;
Risk Management;
Standards;
Beauty and Cosmetics Industry
Hawkins, David F., and Karol Misztal. "Oriflame S.A. (C)." Harvard Business School Supplement 111-052, November 2010. (Revised December 2011.)
- Web
1.1 HBS Community Values - MBA
Statement The mission of Harvard Business School is to educate leaders who make a difference in the world. Achieving this mission requires an environment of trust and mutual respect, free expression and inquiry, and a commitment to truth,...
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