Filter Results:
(4,762)
Show Results For
- All HBS Web
(4,762)
- People (2)
- News (1,322)
- Research (2,633)
- Events (22)
- Multimedia (60)
- Faculty Publications (1,598)
Show Results For
- All HBS Web
(4,762)
- People (2)
- News (1,322)
- Research (2,633)
- Events (22)
- Multimedia (60)
- Faculty Publications (1,598)
- 16 Sep 2015
- Op-Ed
The Real Duty of the Board of Directors
define materiality for reporting and strategy. We call this the Statement of Significant Audiences and Materiality, or simply The Statement. No matter how big the corporation, it has limited resources. Thus, the board has a responsibility... View Details
Keywords: by Robert G. Eccles & Tim Youmans
- 01 Sep 2012
- News
What’s the Big Idea?
answering this neutral, open-ended question: “Briefly describe one event from today that stands out in your mind.” “It was incredible to have nearly 12,000 day-by-day reports offering a window into the positive and negative things that... View Details
- 16 Sep 2010
- News
Idea Takes Root
Almost without notice in the American press, a new international effort is under way to create a standardized global reporting model for operating sustainable businesses in the 21st century. HBS professor Robert G. Eccles is on the... View Details
- November 1999 (Revised November 2003)
- Background Note
Perspective, Institutions and Basic Issues
By: David F. Hawkins
This case describes the basic institutions involved in the setting of generally accepted accounting principles and the fundamental issues that institutions must address. View Details
Keywords: Financial Reporting
Hawkins, David F. "Perspective, Institutions and Basic Issues." Harvard Business School Background Note 100-010, November 1999. (Revised November 2003.)
- Second Quarter 2010
- Column
One Report: Are You Ready?
By: Robert G. Eccles
Keywords: Reports
Eccles, Robert G. "One Report: Are You Ready?" IESE Insight, no. 5 (Second Quarter 2010).
- 2014
- Working Paper
Linguistic Complexity in Firm Disclosures: Obfuscation or Information?
By: Brian J. Bushee, Ian D. Gow and Daniel Taylor
Prior research argues that the linguistic complexity of a firm’s disclosures reflects managerial obfuscation. However, complex language can be used either to obfuscate or to convey information, with the effect likely depending on the incentives of the source. We... View Details
- 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.)
- December 2018 (Revised August 2022)
- Teaching Note
Revenue Recognition at HBP
By: Siko Sikochi and Paul Healy
In early 2014, Corporate Learning, one of three business units at Harvard Business Publishing (HBP), was in the process of revamping its flagship product, Harvard Manage-Mentor (HMM) from version 11.0 (HMM11) to version 12.0 (HMM12). The revamped software would be... View Details
- 03 Dec 2018
- Research & Ideas
How Companies Can Increase Market Rewards for Sustainability Efforts
flavijus For the first time, a link has been drawn between public sentiment about a company’s sustainability practices and how that company is valued in the market. The results are important both for investors searching for under-valued, socially responsible companies,... View Details
Keywords: by Rachel Layne
- February 1978 (Revised April 1979)
- Background Note
Alternative Funds Flow Statement Formats
By: David F. Hawkins
Keywords: Financial Reporting
Hawkins, David F. "Alternative Funds Flow Statement Formats." Harvard Business School Background Note 178-169, February 1978. (Revised April 1979.)
- April 14, 2000
- Article
Form 10-K Analysis: Follow The SEC's Lead
By: David F. Hawkins
Hawkins, David F. "Form 10-K Analysis: Follow The SEC's Lead." Accounting Bulletin, no. 86 (April 14, 2000).
- 2017
- Other Teaching and Training Material
Financial Accounting Reading: Revenue Recognition
By: David F. Hawkins
The overarching goal of the revenue recognition chapter is to help students better understand the substance and implementation challenges of the joint FASB/IASB revenue recognition standard. This Reading includes four Interactive Illustrations: "Time Value of Money for... View Details
Hawkins, David F. "Financial Accounting Reading: Revenue Recognition." Core Curriculum Readings Series. Harvard Business Publishing 5066, 2017.
- November 2005 (Revised February 2006)
- Teaching Note
Financial Accounting: An Online Introductory Course (TN)
By: David F. Hawkins and Paul M. Healy
- February 1999
- Article
1998 10-K's: Earnings Quality Alert
By: David F. Hawkins
Hawkins, David F. "1998 10-K's: Earnings Quality Alert." Accounting Bulletin, no. 76 (February 1999).
- 01 Mar 2009
- News
HBS Posts Strong Results in 2008
Executive Education programs drew a record 9,345 participants. And Harvard Business Publishing sold 8.2 million cases and over 2 million books, peak figures for both. These and many other details are laid out in narrative, charts, and graphs in the newly released HBS... View Details
- January 2022 (Revised March 2022)
- Module Note
Analysis of Financial and Non-Financial Information for Forecasting Performance
This note describes the main themes and cases of a teaching module on the analysis of information from, and outside of, financial statements for forecasting firms’ future financial performance. The module’s pedagogical goal is to deepen students’ understanding of the... View Details
Wang, Charles C.Y. "Analysis of Financial and Non-Financial Information for Forecasting Performance." Harvard Business School Module Note 122-071, January 2022. (Revised March 2022.)
- August 2018 (Revised July 2020)
- Case
Revenue Recognition at HBP
By: Paul Healy and Siko Sikochi
In early 2014, Paul Bills, CFO of Harvard Business Publishing (HBP), sat down with David Wan, the company’s CEO, to discuss budget preparations for the coming year. Bills noted that the performance of Corporate Learning, one of HBP’s three business units, would be... View Details
Keywords: Accrual Accounting; Budgets and Budgeting; Revenue Recognition; Financial Reporting; Publishing Industry; Education Industry; United States
Healy, Paul, and Siko Sikochi. "Revenue Recognition at HBP." Harvard Business School Case 119-029, August 2018. (Revised July 2020.)
- October 1993 (Revised December 1993)
- Background Note
Introduction to Global Financial Reporting: A Managerial Perspective
By: David F. Hawkins
Hawkins, David F. "Introduction to Global Financial Reporting: A Managerial Perspective." Harvard Business School Background Note 194-048, October 1993. (Revised December 1993.)
- February 1992 (Revised May 1995)
- Supplement
CUC International, Inc. (C)
By: Krishna G. Palepu and Paul M. Healy
Describes analysts' and investors' reaction to CUC's initial response. View Details
Palepu, Krishna G., and Paul M. Healy. "CUC International, Inc. (C)." Harvard Business School Supplement 192-101, February 1992. (Revised May 1995.)
- February 1992 (Revised May 1995)
- Supplement
CUC International, Inc. (B)
By: Krishna G. Palepu and Paul M. Healy
Describes CUC's initial response to investors' concerns about the firm's accounting. Students are asked to evaluate this response. View Details
Palepu, Krishna G., and Paul M. Healy. "CUC International, Inc. (B)." Harvard Business School Supplement 192-100, February 1992. (Revised May 1995.)