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Show Results For
- All HBS Web
(1,584)
- People (23)
- News (316)
- Research (916)
- Multimedia (2)
- Faculty Publications (509)
- March 2011 (Revised February 2012)
- Supplement
Cosmeticos de Espana, S.A. (E)
By: David F. Hawkins
Spanish parent company must decide on the Euro/BsF exchange rate to translate its Venezuelan subsidiary's financial statements into Euros. View Details
Keywords: Financial Statements; Business Subsidiaries; Decision Choices and Conditions; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela
Hawkins, David F. "Cosmeticos de Espana, S.A. (E)." Harvard Business School Supplement 111-119, March 2011. (Revised February 2012.)
- February 2003 (Revised March 2003)
- Background Note
Revenue Recognition Guidelines
This case presents a summary of the Financial Accounting Standards Board's Concept Statements #5 and #6. View Details
Miller, Gregory S., and Jacob Cohen. "Revenue Recognition Guidelines." Harvard Business School Background Note 103-066, February 2003. (Revised March 2003.)
- Awards
Notable Contributions to Accounting Literature Award
By: Paul M. Healy
Business Analysis and Valuation Using Financial Statements (South-Western College Publishing, 1996), with Victor L. Bernard and Krishna G. Palepu, won the 1999 American Accounting Association Notable Contributions to Accounting Literature Award. View Details
- January 2008 (Revised May 2013)
- Background Note
Accounting for Interest Rate Derivatives
Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133. View Details
Kimbrough, Michael D., and Nicole Thorne Jenkins. "Accounting for Interest Rate Derivatives." Harvard Business School Background Note 108-061, January 2008. (Revised May 2013.)
- August 2000 (Revised January 2006)
- Case
Sears, Roebuck and Co. vs. Wal-Mart Stores, Inc.
This case is designed to familiarize students with the use of financial ratios. Two retailers, Sears, Roebuck and Co. and Wal-Mart Stores, Inc., have a very similar value for return on equity (ROE) in the 1997 fiscal year. Students use the information in the case and... View Details
Miller, Gregory S., and Christopher F. Noe. "Sears, Roebuck and Co. vs. Wal-Mart Stores, Inc." Harvard Business School Case 101-011, August 2000. (Revised January 2006.)
- February 2011 (Revised June 2011)
- Case
Aluar: Aluminio Argentino S.A. (A)
By: David F. Hawkins, Hernan Etiennot, Gustavo A. Herrero and Cintra Scott
Argentine government claims inflation rate is 8 percent but others claim it is double that rate. Analysts' attempts to adjust the company's financial statements for inflation. View Details
Keywords: Inflation and Deflation; Accounting; Financial Statements; Government and Politics; Argentina
Hawkins, David F., Hernan Etiennot, Gustavo A. Herrero, and Cintra Scott. "Aluar: Aluminio Argentino S.A. (A)." Harvard Business School Case 111-059, February 2011. (Revised June 2011.)
- January 2008 (Revised July 2010)
- Case
Wal-Mart's Use of Interest Rate Swaps
"Wal-Mart's Use of Interest Rate Swaps" recounts Wal-Mart's use of interest rate swaps to hedge the fair value of its fixed-rate debt against changing interest rates. This case provides students with a foundation for understanding the use of and accounting for more... View Details
Keywords: Fair Value Accounting; Financial Statements; Credit Derivatives and Swaps; Financial Strategy; Interest Rates; Corporate Disclosure
Kimbrough, Michael D., Michael Faulkender, Nicole Thorne Jenkins, and Rachel Gordon. "Wal-Mart's Use of Interest Rate Swaps." Harvard Business School Case 108-038, January 2008. (Revised July 2010.)
- February 2011 (Revised July 2011)
- Supplement
Aluar: Aluminio Argentino S.A. (B)
By: David F. Hawkins, Hernan Etiennot, Gustavo A. Herrero and Hugo Pentenero
Argentine government claims inflation rate is 8 percent but others claim it is double that rate. Analysts' attempts to adjust the company's financial statements for inflation. View Details
Hawkins, David F., Hernan Etiennot, Gustavo A. Herrero, and Hugo Pentenero. "Aluar: Aluminio Argentino S.A. (B)." Harvard Business School Supplement 111-070, February 2011. (Revised July 2011.)
- February 2008 (Revised November 2010)
- Background Note
Accounting for Business Combinations: Acquisition Method
By: David F. Hawkins and F. Asis Martinez Jerez
A technical note reviewing business combinations and Goodwill accounting under the Statement of Financial Accounting Standards, No. 141R. View Details
Hawkins, David F., and F. Asis Martinez Jerez. "Accounting for Business Combinations: Acquisition Method." Harvard Business School Background Note 108-067, February 2008. (Revised November 2010.)
- December 1999 (Revised March 2001)
- Case
Machinery International (A)
By: David F. Hawkins
A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes. A rewritten version of an earlier case. View Details
Keywords: Machinery and Machining; Financial Statements; Financial Reporting; Currency; Money; Accounting; Valuation; Manufacturing Industry; Accounting Industry; United States
Hawkins, David F. "Machinery International (A)." Harvard Business School Case 100-012, December 1999. (Revised March 2001.)
- 2020
- Working Paper
A Preliminary Framework for Product Impact-Weighted Accounts
By: George Serafeim and Katie Trinh
While there has been significant progress in the measurement of an organization’s environmental and social impacts from its operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper, we provide a framework for... View Details
Keywords: Social Impact; Product Life Cycle; Environment; Sustainability; Measurement; Metrics; Impact Investing; ESG; ESG (Environmental, Social, Governance) Performance; ESG Reporting; Product; Environmental Sustainability; Measurement and Metrics; Framework; Financial Statements
Serafeim, George, and Katie Trinh. "A Framework for Product Impact-Weighted Accounts." Harvard Business School Working Paper, No. 20-076, January 2020. (Revised October 2020.)
- October 2006 (Revised June 2007)
- Case
Deferred Taxes at Obadiah Vineyard
Obadiah Vineyard's owners create financial statements in accordance with generally accepted accounting principles (GAAP) to help them obtain funding to plant more acreage. The owners grapple with deferred taxes and the differences between tax and financial reporting... View Details
Keywords: Plant-Based Agribusiness; Taxation; Financial Statements; Agriculture and Agribusiness Industry
Autrey, Romana L. "Deferred Taxes at Obadiah Vineyard." Harvard Business School Case 107-035, October 2006. (Revised June 2007.)
- May 1998
- Case
Octane Service Station
By: David F. Hawkins
The owner of a gas station must prepare financial statements. View Details
Hawkins, David F. "Octane Service Station." Harvard Business School Case 198-059, May 1998.
- December 1999 (Revised November 2010)
- Background Note
Inflation Accounting and Analysis
By: David F. Hawkins
Describes alternative approaches to accounting for business activities during periods of inflation. Presents hints and techniques for analyzing financial statements during inflationary periods. A rewritten version of an earlier note. View Details
Hawkins, David F. "Inflation Accounting and Analysis." Harvard Business School Background Note 100-063, December 1999. (Revised November 2010.)
- September 2000
- Case
TruckitNow.com Business Plan
By: Myra M. Hart and Judith Marie Dror
Presents an original business plan. Students are challenged to develop assumptions and create financial projections and statements based on business plan text. View Details
Keywords: Business Growth and Maturation; Business Plan; Finance; Framework; Value Creation; Transportation Industry
Hart, Myra M., and Judith Marie Dror. "TruckitNow.com Business Plan." Harvard Business School Case 801-151, September 2000.
- 06 Jan 2003
- Research & Ideas
Why Expensing Options Doesn’t Solve the Problem
disclosed in Enron's financial statements and related footnotes? Yes, they were, but even the special committee of the Enron board of directors later described the disclosures as "obtuse" and... View Details
Keywords: by William Sahlman
- May 2013
- Teaching Note
Coca-Cola: Residual Income Valuation
By: Suraj Srinivasan and Edward J. Riedl
Teaching note for a case of the same title that introduces students to the residual income (also known as the abnormal earnings) valuation model using the firm Coca-Cola. Students are provided with the primary financial statements (through fiscal 2010) and forecast... View Details
- October 2013 (Revised December 2015)
- Case
Alcoa's Bid for Alcan (A)
By: Paul Healy and Penelope Rossano
In spring 2007, Alcoa CEO Alain Belda was concerned about the company's market position in light of increased competition from developing markets. China's recent entry into the aluminum market was affecting both supply and demand. Furthermore, downstream and upstream... View Details
Keywords: Acquisitions; Strategy; Aluminum; Accounting; Financials; Alcoa; Rio Tinto; Alcan; Metals and Minerals; Competition; Consolidation; Emerging Markets; Acquisition; Financial Statements; Manufacturing Industry; Canada; China; Russia
Healy, Paul, and Penelope Rossano. "Alcoa's Bid for Alcan (A)." Harvard Business School Case 114-029, October 2013. (Revised December 2015.)
- February 2003 (Revised February 2006)
- Exercise
Revenue Recognition Exercises
The difference between the Financial Accounting Standards Board's Concept Statements #5 and #6 is explored as it pertains to revenue recognition and expense recognition. View Details
Keywords: Revenue Recognition
"Revenue Recognition Exercises." Harvard Business School Exercise 103-065, February 2003. (Revised February 2006.)
- September 2005 (Revised January 2006)
- Case
Restating Revenues and Earnings at INVESTools, Inc. (A)
By: Michael D. Kimbrough and F. Warren McFarlan
Relates the events leading up to the announcement in February 2005 that INVESTools, a Utah-based provider of investor education services, would be restating prior-year financial statements due to inappropriate revenue recognition. View Details
Keywords: Accounting; Accounting Audits; Financial Statements; Capital Markets; Currency Exchange Rate; Corporate Disclosure; Financial Services Industry; Financial Services Industry; Utah
Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (A)." Harvard Business School Case 106-009, September 2005. (Revised January 2006.)