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  • All HBS Web  (3)
    • Research  (3)
  • Faculty Publications  (2)

Show Results For

  • All HBS Web  (3)
    • Research  (3)
  • Faculty Publications  (2)
Page 1 of 3 Results
  • October 2018 (Revised September 2022)
  • Case

Stock-Based Compensation at Twitter

By: Jonas Heese, Zeya Yang and Mike Young
Olivia Nash, an analyst at leading hedge fund BlueShark Capital Management, had just finished listening to the hour-long earnings call for Twitter’s Q4 2017 results. Was Twitter doing well? That depended on which numbers she chose to believe. According to Generally... View Details
Keywords: Twitter; Non-GAAP Disclosure; Stock-based Compensation; Earnings Management; Corporate Disclosure; Compensation and Benefits; Stocks; Measurement and Metrics
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Heese, Jonas, Zeya Yang, and Mike Young. "Stock-Based Compensation at Twitter." Harvard Business School Case 119-032, October 2018. (Revised September 2022.)
  • September 2010 (Revised September 2013)
  • Case

Accounting for the iPhone at Apple Inc.

By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'... View Details
Keywords: Corporate Disclosure; Revenue Recognition; Standards; Technology Industry; United States
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Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.)
  • 29 Mar 2011
  • First Look

First Look: March 29

2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants' reactions to the disclosure were mixed. Was Apple... View Details
Keywords: Sean Silverthorne
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