Publications

21 May 2009
News

How Businesses Can Prosper, Even Now

April 14, 2000
Article

Form 10-K Analysis: Follow The SEC's Lead

By: David F. Hawkins

Keywords: Governance; Reports; Leadership

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

Keywords: Accounting; Revenue Recognition

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

Keywords: Colleges, Universities, and Professional Schools; Educational Services

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

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

Second Quarter 2010
Column

One Report: Are You Ready?

By: Robert G. Eccles

Keywords: Reports

Read Now

February 2025
Case

Managing EPS at Stanley Black & Decker?

By: Jonas Heese, Joseph Pacelli, Yuan Zou and James Barnett

The case explores Stanley Black and Decker’s (SBD) 2022 financial restatement announcement, which related to how SBD accounted for certain equity issuances in 2019. These transactions had a minimal effect on earnings but significantly reduced shares outstanding, and... View Details

Keywords: Accounting; Financial Reporting; Ethics; Finance; Accounting Industry; Construction Industry; Manufacturing Industry

December 1997
Case

Baylor Books, Inc.

By: William J. Bruns Jr. and Jeremy Cott

The owner of a trade book publishing company must consider proper accounting for books returned and potentially returnable by book stores. Company and industry data are supplied. Costs of failure to publish books under contract and a cost accounting system for books... View Details

Keywords: Cost Accounting; Financial Reporting; Publishing Industry

November 1986 (Revised December 1998)
Case

Disctech, Inc.

Describes a company that had problems of fraudulent financial reporting. Provides an opportunity to discuss the roles of top management, financial management, internal and external auditors, and the audit committee of the board of directors in such circumstances. The... View Details

Keywords: Crime and Corruption; Financial Reporting

01 Jun 2004
News

Strengthening Ties with Executive Education Graduates

Executive Education Alumni Committee will have a draft report ready in time for our June meeting. We’ll fine-tune the report’s recommendations and submit a final a version to the HBS administration over the summer. I look forward to... View Details

Keywords: Ted Fischer; Alumni Association Board of Directors; committee; Colleges, Universities, and Professional Schools; Educational Services

October 1993 (Revised December 1993)
Background Note

Introduction to Global Financial Reporting: A Managerial Perspective

By: David F. Hawkins

Keywords: Financial Reporting; Globalization; Management; Perspective

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

Keywords: Financial Reporting; Business and Shareholder Relations

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

Keywords: Financial Reporting; Business and Shareholder Relations

May 2014 (Revised April 2016)
Case

Three-Year Planning at Li & Fung Limited

By: Paul M. Healy and Keith Chi-ho Wong

Having been able to follow its own "three-year plan" on course constantly, Li & Fung Limited fell short of meeting its stretch earnings target for the first time in almost two decades, leading to a double-digit drop in stock price overnight. Questions were raised on... View Details

Keywords: Li ＆ Fung; Financial Planning; Accounting; Financial Reporting; Distribution Industry; Service Industry; Hong Kong; China