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Show Results For
-
All HBS Web
(3,743)
- People (5)
- News (662)
- Research (2,475)
- Events (3)
- Multimedia (32)
- Faculty Publications (1,452)
- February 2001
- Case
Trans-Share Inc.
By: David F. Hawkins
The seller of fractional interest aircraft programs must decide how to account in its IPO for the sales of fractional interest aircraft programs. Teaching Purpose: To expose students to revenue recognition issues.
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Hawkins, David F. "Trans-Share Inc." Harvard Business School Case 101-083, February 2001.
- February 2024 (Revised February 2024)
- Case
CLSA: Integrating ESG in Stock Valuation
By: Shirley Lu, Aaron Yoon and Billy Chan
In 2023, a senior financial analyst at the Hong Kong-based stock brokerage firm CLSA was surprised to see that, based on his calculations, the financial impact from climate risks on a major Indian cement manufacturing company’s projected earnings could be massive....
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- 2017
- Working Paper
Nowcasting the Local Economy: Using Yelp Data to Measure Economic Activity
By: Edward L. Glaeser, Hyunjin Kim and Michael Luca
Can new data sources from online platforms help to measure local economic activity? Government datasets from agencies such as the U.S. Census Bureau provide the standard measures of economic activity at the local level. However, these statistics typically appear only...
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Glaeser, Edward L., Hyunjin Kim, and Michael Luca. "Nowcasting the Local Economy: Using Yelp Data to Measure Economic Activity." Harvard Business School Working Paper, No. 18-022, September 2017. (Revised October 2017.)
- September 1992 (Revised April 1993)
- Background Note
Recognizing Revenues and Expenses: When Is Income Earned?
By: William J. Bruns Jr.
An introduction to the accrual concept used in accounting and its importance to revenue recognition and the matching concept. To be used in conjunction with inventory valuation cases where delivery may not constitute a sale and revenue.
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Bruns, William J., Jr. "Recognizing Revenues and Expenses: When Is Income Earned?" Harvard Business School Background Note 193-047, September 1992. (Revised April 1993.)
- January 2005 (Revised March 2006)
- Case
Stamford International Inc.
By: David F. Hawkins
Management is struggling to meet consensus quarterly earnings-per-share numbers. Discusses a number of accounting decisions. A report indicating internal control problems in one of the company's divisions raises a Sarbanes-Oxley certification issue. A rewritten version...
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Hawkins, David F. "Stamford International Inc." Harvard Business School Case 105-042, January 2005. (Revised March 2006.)
- September 2023
- Supplement
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy Shih
Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions, and the deep-sea segment, which...
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- 2013
- Working Paper
Digital Dark Matter and the Economics of Apache
By: Shane Greenstein and Frank Nagle
Researchers have long hypothesized that spillovers from government, university, and private company R&D contribute to economic growth, but these contributions may be difficult to measure when they take a non-pecuniary form. The growth of networking devices and the...
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Keywords:
Measurement and Metrics;
Internet and the Web;
Performance Productivity;
Applications and Software;
Economic Growth;
Research and Development
Greenstein, Shane, and Frank Nagle. "Digital Dark Matter and the Economics of Apache." NBER Working Paper Series, No. 19507, October 2013.
- Article
The Effect of Dividends on Consumption
By: Malcolm Baker, Stefan Nagel and Jeffrey Wurgler
Classical models predict that the division of stock returns into dividends and capital appreciation does not affect investor consumption patterns, while mental accounting and other economic frictions predict that investors have a higher propensity to consume from...
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Keywords:
Investment;
Investment Return;
Economics;
Stocks;
Capital;
Business Earnings;
Investment Portfolio;
Investment Funds;
Cost;
Saving
Baker, Malcolm, Stefan Nagel, and Jeffrey Wurgler. "The Effect of Dividends on Consumption." Brookings Papers on Economic Activity, no. 1 (2007): 277–291.
- March 2005 (Revised July 2007)
- Case
Capital Controls in Chile in the 1990s (A)
By: Laura Alfaro, Rafael M. Di Tella and Ingrid Vogel
In 1991, Chile adopted a framework of capital controls focused on reducing the massive flows of foreign investment coming into the country as international interest rates remained low. Capital inflows threatened the Central Bank's ability to manage the exchange rate...
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Keywords:
Developing Countries and Economies;
Economic Growth;
Financial Crisis;
Capital;
Governance Controls;
Business and Government Relations;
Chile
Alfaro, Laura, Rafael M. Di Tella, and Ingrid Vogel. "Capital Controls in Chile in the 1990s (A)." Harvard Business School Case 705-031, March 2005. (Revised July 2007.)
- winter 2003
- Article
Massively Categorical Variables: Revealing the Information in Zip Codes
We introduce the idea of a massively categorical variable, a variable such as zip code that takes on too many values to be treated in the standard manner, and show how to use it directly as explanatory variables in an econometric model. In an application of this...
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Steenburgh, Thomas J., Andrew Ainslie, and Peder Hans Engebretson. "Massively Categorical Variables: Revealing the Information in Zip Codes." Marketing Science 22, no. 1 (winter 2003): 40–57.
- March 2011
- Article
Institutional Demand Pressure and the Cost of Corporate Loans
By: Victoria Ivashina and Zheng Sun
Between 2001 and 2007, annual institutional funding in highly leveraged loans went up from $32 billion to $426 billion, accounting for nearly 70% of the jump in total syndicated loan issuance over the same period. Did the inflow of institutional funding in the...
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Keywords:
Leveraged Buyouts;
Financial Crisis;
Credit;
Debt Securities;
Financing and Loans;
Interest Rates;
Investment
Ivashina, Victoria, and Zheng Sun. "Institutional Demand Pressure and the Cost of Corporate Loans ." Journal of Financial Economics 99, no. 3 (March 2011): 500–522.
- April 1993 (Revised September 1996)
- Case
General Mills, Inc.: Analyzing an Annual Report
By: William J. Bruns Jr. and Marc H. Zablatsky
A directed analysis of the General Mills 1992 Annual Report. Focuses on the basics of reading an annual report including analysis of financial statements, calculations of financial ratios, and study of the layout and message of an annual report.
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- 13 Jun 2011
- HBS Case
Mobile Banking for the Unbanked
we need.” The Harvard Business School case study Mobile Banking for the Unbanked explores two very different examples of mobile financial service models: WIZZIT, a third-party startup that teamed with a major bank to provide View Details
- Teaching Interest
Finance Reporting and Control
Financial Reporting and Control (FRC) is a course about how leaders can design and use performance measurement systems to build more effective organizations. Throughout their careers, business leaders are required to... View Details
- October 2023
- Case
Prime Coalition: Estimating Climate Impact
A case on CRANE, a tool to help investors and green technology companies estimate the future climate impact of new technologies and products, called emissions reduction potential (ERP). The case includes material on CRANE’s methodology for estimating future carbon...
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Keywords:
Carbon Emissions;
Environmental Accounting;
Analysis;
Climate Change;
Green Technology;
Innovation and Invention;
Measurement and Metrics;
Philanthropy and Charitable Giving;
Risk and Uncertainty;
Nonprofit Organizations;
Social Enterprise
Rigol, Natalia, Benjamin N. Roth, Brian Trelstad, and Amram Migdal. "Prime Coalition: Estimating Climate Impact." Harvard Business School Case 824-119, October 2023.
- 2014
- Working Paper
What Courses Should Law Students Take?: Harvard's Largest Employers Weigh In
By: John C. Coates, Jesse M. Fried and Kathryn E. Spier
We report the results of an online survey, conducted on behalf of Harvard Law School, of 124 practicing attorneys at major law firms. The survey had two main objectives: (1) to assist students in selecting courses by providing them with data about the relative...
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Coates, John C., Jesse M. Fried, and Kathryn E. Spier. "What Courses Should Law Students Take? Harvard's Largest Employers Weigh In." Harvard Law School Program on the Legal Profession Research Paper, No. 2014-12.
- May 1987 (Revised November 1998)
- Case
John Deere Component Works (A)
By: Robert S. Kaplan
The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with...
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Keywords:
Activity Based Costing and Management;
Cost Accounting;
Cost Management;
Cost vs Benefits;
Production;
Budgets and Budgeting;
Innovation and Invention;
Innovation and Management;
Consumer Products Industry
Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.)
- 01 May 2006
- Research & Ideas
What Companies Lose from Forced Disclosure
exacerbated if the manager has little or no control over the information that the labor market sees (i.e., is mandated beyond the manager's control). Q: Given the current debate about financial transparency, do you see View Details
- 2011
- Teaching Note
Xinxing Ductile Iron Pipes: Transforming the Management Control System in Time of Crisis (TN)
By: Ning Jia, F. Warren McFarlan and Xiaohui Li
Xinxing Ductile Iron Pipes Co. is a Chinese state-owned enterprise (SOE) that manufactures cast pipe products and steel products. The company had grown to become a dominant player in the ductile iron pipe industry, holding more than 40% domestic market share and nearly...
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Jia, Ning, F. Warren McFarlan, and Xiaohui Li. "Xinxing Ductile Iron Pipes: Transforming the Management Control System in Time of Crisis (TN)." Tsinghua University Teaching Note, 2011.