Publications

01 Sep 2005
News

Allston Options Up for Discussion

in June a forty-page report outlining design options for the new Allston campus. Of all the issues considered, “effective transportation is the most critical to the overall feasibility of the project,” concluded the report, prepared by... View Details

Keywords: Business Schools & Computer & Management Training; Educational Services

Web

HBS - PDF Downloads

2021 Annual Report From The Dean Financials PDF Downloads Archive PDF Downloads Download Full Report Download Financials View Details

Fast Answer

Sustainability in Waste Management

management. What a Waste 2.0: A Global Snapshot of Solid Waste Management to 2050 This report aggregates solid waste data at the national and urban level and predicts waste generation to 2030 and 2050. In addition to the waste... View Details

July 2014
Article

Network Effects in Countries' Adoption of IFRS

By: Karthik Ramanna and Ewa Sletten

If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the... View Details

Keywords: International Accounting; Financial Reporting; Network Effects

April 1994 (Revised November 1998)
Case

Kendall Square Research Corporation (A)

By: William J. Bruns Jr.

Kendall Square Research was a small competitor in the supercomputer industry. As sales grew rapidly in 1992 and early 1993, the company sold stock to the public for the first time and analysts forecast higher earnings for 1993. However, when the company's revenue... View Details

Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry

August 2022
Supplement

Sweet Teez Bakery: Projecting the Dough’s Rise Financial Supplement

By: Emily R. McComb, Mel Martin and Amy Klopfenstein

Abstract: In 2021, the HBS Impact Investment Fund student team met with entrepreneur Teresa Maynard, who had applied for a $25,000 impact investment loan. The students thought the former Harvard Data Scientist’s bakery business, Sweet Teez Bakery, showed promise.... View Details

Keywords: Impact Investment; Entrepreneurship; Social Entrepreneurship; Finance; Investment; Goods and Commodities; Financial Reporting; Small Business; Food and Beverage Industry; Massachusetts; United States

June 1993 (Revised May 1997)
Case

SKA (Sweden)

By: David F. Hawkins

Management is debating a proposal to capitalize R&D. While Swedish GAAP permits capitalization, the general practice is to expense R&D as incurred. View Details

Keywords: Financial Statements; Financial Reporting; Framework; Balanced Scorecard; Policy; Accounting Industry; Sweden

July 2009 (Revised June 2010)
Case

Kim Park (A): Long-lived Nonmonetary Assets

By: David F. Hawkins

A series of caselets exploring the accounting for long-lived nonmonetary assets. View Details

Keywords: Accounting; Financial Reporting; International Accounting; Assets; Asset Management; Standards

Fast Answer

Music & Activism: Market Research Resources

Where can I find information to help me with my course work? Where can I find market research reports on target demographic groups? Mintel Reports on consumer attitudes toward industries by... View Details

Web

Threat Procedure | About

Threat Procedure If someone threatens you or you hear of a threat to yourself: Report the threat immediately to Harvard University Police Department (HUPD) 617-495-1212 or HBS Security 617-495-5577. If you hear of a threat to someone... View Details

Fast Answer

Turnarounds and Transformation

Resources for identifying companies in distress and analyzing their situations Examples & articles identified using Baker resources on specific turnarounds Restauraunt Brands International 2Q23 Take... Upside Top to Bottom; Multi-Year Turnaround at BK US Gaining... View Details

Fast Answer

FIELD Global Immersion Resources: Ghana

Where can I find country, industry and market information and news about Ghana? Industry and market research Passport Useful for: consumer-related industry reports across a variety of geographies/countries. To begin, enter... View Details

Fast Answer

Stock Pitching: company, industry and market research

href="https://www.library.hbs.edu/Find/Databases/ABI-ProQuest">ABI/ProQuest
Business Monitor International Industry Reports - Click "Browse" and in the "Industry and Market Reports" section select BMI... View Details

August 2017 (Revised November 2017)
Case

Accounting for Political Risk at AES

By: Gerardo Pérez Cavazos and Suraj Srinivasan

As a global energy generating company, AES frequently faces challenges from political changes and instability. This is exacerbated by the fact that in many instances AES' primary customer is the government, which is also in charge of law-making. For example, AES'... View Details

Keywords: Political Risk; Asset Impairment; Risk Factors; Fair Value; Fair Value Accounting; Financial Reporting; Financial Statements; Energy Industry; Bulgaria; Dominican Republic; United States; Venezuela

September 1994
Supplement

Forging the New Salomon (Supplement)

By: Lynn S. Paine

Provides a management retrospective. View Details

Keywords: History; Business or Company Management; Reports