Publications
Publications
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- All HBS Web
(117,234)
- Faculty Publications (2,466)
- January 2011 (Revised August 2011)
- Supplement
Kanebo Ltd. (B)
By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno
Financial statements before and after restatement following revelation of fraud. View Details
- January 2011 (Revised August 2011)
- Supplement
Kanebo Ltd. (C)
By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno
The exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards. View Details
- January 2011
- Case
The Risk-Reward Framework at Morgan Stanley Research
By: Suraj Srinivasan and David Lane
The case describes the Risk-Reward framework that Morgan Stanley analysts use as a systematic approach to communicate a broader range of fundamental insights about a company rather than the traditional single point estimates. The goal of the framework is to focus the... View Details
- 2011
- Article
'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum
By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
- 2011
- Working Paper
Do U.S. Market Interactions Affect CEO Pay? Evidence from UK Companies
By: Joseph J. Gerakos, Joseph D. Piotroski and Suraj Srinivasan
This paper examines the extent that interactions with U.S. markets impact the compensation practices of non-U.S. firms. Using a sample of large U.K. companies, we find that the total compensation of U.K. CEOs is positively related to the extent of the firm's... View Details
- 2011
- Other Unpublished Work
The Impact of Forward-Looking Metrics on Employee Decision Making
By: Pablo Casas-Arce, Francisco de Asis Martinez-Jerez and V.G. Narayanan
- December 2010
- Supplement
Urban Water Partners (A) Spreadsheet Solutions (CW)
By: Karthik Ramanna and George Serafeim
Teaching Note for Spreadsheet (111701). View Details
- December 2010
- Supplement
Urban Water Partners (B) (CW)
By: Karthik Ramanna and George Serafeim
Supplement to 111029 View Details
- December 2010
- Supplement
Urban Water Partners (B) Spreadsheet Supplement (CW)
By: Karthik Ramanna and George Serafeim
Solution to spreadsheet 111704. View Details
- December 2010
- Teaching Note
Urban Water Partners (TN) (A) and (B)
By: Karthik Ramanna and George Serafeim
Teaching Note for 111016 and 111029. View Details
- December 8, 2010
- Blog Post
Golden Parachutes and the Wealth of Shareholders
By: Lucian A. Bebchuk, Alma Cohen and Charles CY Wang
- 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. View Details
- 2010
- Chapter
Cost Structure Patterns in the Asset Management Industry
By: Dennis Campbell and Frances X. Frei
This chapter examines patterns in the cost structure of asset management firms and establishes two important trends in cost behavior. First, when revenues are growing, "indirect" costs related to sales, distribution, marketing, personnel, technology, and occupancy are... View Details
- November 2010 (Revised December 2010)
- Case
LG Display
By: Dennis Campbell and Rui Lu
Keywords: Manufacturing Industry
- November 2010 (Revised April 2011)
- Case
Aman Resorts
By: Eugene Soltes and Aldo Sesia
This case describes the operating model and philosophy of this high-end set of global properties. Aman relies on employees taking considerable initiative to deliver the highest quality personalized service in the hospitality industry. The case also highlights Aman's... View Details
- November 2010 (Revised April 2011)
- Supplement
Aman Resorts (B)
By: Eugene Soltes and Aldo Sesia
The (B) case describes how employees are rewarded and compensated and is used to supplement the (A) case. View Details
- November 2010 (Revised December 2015)
- Background Note
Spans of Control and Accountability
By: Eugene F. Soltes
Overview of Spans of Control and Accountability. View Details
Keywords: Organizational Design
- November 2010
- Teaching Note
Citigroup 2007: Financial Reporting and Regulatory Capital (TN)
By: Edward J. Riedl, Suraj Srinivasan and Sharon Katz
Teaching Note for 111041. View Details
- 2010
- Chapter
Drivers of Corporate Sustainability and Implications for Capital Markets: An International Perspective
By: Ioannis Ioannou and George Serafeim