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Show Results For
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All HBS Web
(1,727)
- People (23)
- News (300)
- Research (903)
- Multimedia (2)
- Faculty Publications (504)
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- December 2010 (Revised September 2011)
- Case
Kanebo Ltd. (A)
By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez
Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting.
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Keywords:
History;
Business Conglomerates;
Misleading and Fraudulent Advertising;
Consolidation;
Financial Statements;
International Finance;
International Accounting;
Standards;
Goodwill Accounting;
Manufacturing Industry;
Japan
Hawkins, David F., Suraj Srinivasan, Akiko Kanno, and Lizzie Gomez. "Kanebo Ltd. (A)." Harvard Business School Case 111-037, December 2010. (Revised September 2011.)
- 30 Aug 2004
- Research & Ideas
Mapping Your Board’s Effectiveness
Subsequently, it needs information on how well the strategy is being implemented and what results the strategy is delivering. Directors cannot infer from quarterly financial statements whether the company...
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by Robert S. Kaplan
- 05 Oct 2009
- Research & Ideas
The Vanguard Corporation
decisions that would not have made been made on purely financial grounds. It's like P&G's Children's Safe Drinking Water program. When P&G could not make a commercial market out of water purification powder, it created a nonprofit...
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by Sean Silverthorne
- 04 Aug 2009
- First Look
First Look: August 4
aggressively managing their own tax liabilities and those of their portfolio firms. We investigate the latter assertion based on a sample of private firms for which there is financial statement data...
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Martha Lagace
- 04 Mar 2009
- Op-Ed
Credit is Not the Bogey
spigots too tightly, we must be prepared to accept an economy that stagnates. Absent access to credit, we must also be prepared to watch low-wage workers slide into desperate straits. On an individual level,...
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- 30 Oct 2006
- First Look
First Look: October 31, 2006
Working PapersHow Does Foreign Direct Investment Promote Economic Growth? Exploring the Effects of Financial Markets on Linkages Authors:Laura Alfaro, Areendam Chanda, Sebnem Kalemli-Ozcan, and Selin Sayek Abstract The empirical...
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Sean Silverthorne
- 11 Oct 2017
- Research & Ideas
The House Wants to Squelch Voices of ‘Small’ Shareholders. Research Shows Those Voices Matter.
Source: iStock In June 2017, the US House of Representatives passed the Financial CHOICE Act, a 589-page bill designed to repeal many of the regulations in the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. Buried on...
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by Carmen Nobel
- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
on the books of a company, Zulu Inc., being considered for acquisition. It comes to the attention of the acquirer that for some years Zulu has employed the same accounting firm. Directors at Acme, concerned about having their accountant review the working papers View Details
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing...
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- 20 Mar 2007
- First Look
First Look: March 20, 2007
model to establish these interrelationships at a firm level. Using publicly available financial data we estimate the six causal effects among sales, inventory, and gross margin. Our results show that sales, inventory, and gross margin are...
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Martha Lagace
- 27 Dec 2010
- Research & Ideas
HBS Faculty on 2010’s Biggest Business Developments
where I sit as an economist, it's still all about the economy and the long-term impact of the problems laid bare by the Great Recession. During the financial crisis, the world came to the apparently shocking realization that debt...
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by Staff
- 20 Mar 2018
- First Look
First Look at New Research and Ideas, March 20, 2018
Analysis with Robo-Analysts Using machine-learning technology, New Constructs creates cleaned up financial statement data that removes accounting distortions. This powerful data aims to provide unparalleled...
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Sean Silverthorne
- 02 Sep 2010
- What Do You Think?
How Transparent Should Boards Be?
specific case of Acme, sack the guy If the contract is watertight, be prepared to fight." In chastising those taking a more tentative position, Phil Clark asked, "Is leadership (presumably referring to that of both the CEO and...
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by Jim Heskett
- 27 Oct 2008
- Lessons from the Classroom
Achieving Excellence in Nonprofits
nonprofits should write mission statements that can be relied upon as a promise to deliver specified social value. Why is this important? A: It is important for nonprofits to be clear about what they are claiming to accomplish for two...
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by Sean Silverthorne
- 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."...
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- November 2000 (Revised July 2019)
- Teaching Note
Cafes Monte Bianco: Building a Profit Plan
By: Robert Simons and Indra Reinbergs
Teaching Note for (9-198-088).
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- 26 Jun 2012
- First Look
First Look: June 26
by a public health organization are randomly allocated to four groups. Agents in the control group receive a standard volunteer contract often offered for this type of task, whereas agents in the three treatment groups receive small View Details
Keywords:
Sean Silverthorne
- 18 Jun 2007
- Op-Ed
Leveling the Executive Options Playing Field
Harvard Business School professor Mihir A. Desai argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit figures to the IRS than they...
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by Mihir Desai
- 17 Apr 2012
- First Look
First Look: April 17
IFRS Adoption and Financial Statement Comparability Authors:Francois Brochet, Alan D. Jagolinzer, and Edward J. Riedl Abstract This study examines whether mandatory adoption of International View Details
Keywords:
Carmen Nobel
- November 1994 (Revised February 1996)
- Case
Toy World, Inc.
By: W. Carl Kester
A shift from seasonal to level production of toys will change the seasonal cycle of Toy World's working capital needs and necessitate new bank credit arrangements. A rewritten version of an earlier case.
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Keywords:
Working Capital;
Business Cycles;
Cash Flow;
Forecasting and Prediction;
Investment Funds;
Financial Statements
Kester, W. Carl. "Toy World, Inc." Harvard Business School Case 295-073, November 1994. (Revised February 1996.)