Publications

October 1991 (Revised October 2004)
Case

Hilton Manufacturing Company

By: William J. Bruns Jr.

A professional manager is hired by a small manufacturing company after the president discovers he made poor decisions. One product appears to be unprofitable, whereas the product sold in highest volume is under competitive price pressure. A crude cost accounting system... View Details

Keywords: Cost Accounting; Asset Pricing; Problems and Challenges; Risk and Uncertainty; Decisions; Governance Controls; Performance Effectiveness; Business Strategy; Two-Sided Platforms; Fair Value Accounting; Manufacturing Industry

Profile

Elisabeth Ndour

Elisabeth Ndour was not fazed that hers would be the initial HBS class to participate in the new FIELD program. In fact, she says, “I wanted to be among the first to experience it, even the ups and downs.” Her previous work experience at Google taught her the View Details

March 2000
Background Note

Transfer Pricing

By: Robert S. Kaplan

Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices. View Details

Keywords: Fair Value Accounting; Cost Accounting; Price; Price Bubble; Negotiation; Cost Management; Cost of Capital; Financial Markets; Strategic Planning; Accounting Industry

August 2001 (Revised March 2016)
Case

Doral Costa

By: William J. Poorvu, John H. Vogel Jr., Arthur I. Segel and Amy Silverstein

Doral Costa is a proposed 277,803 square foot Class A office park development in Miami, FL. Trammell Crow Co. would like to develop this office park in joint venture with a partner. Samantha Spar, the acquisitions partner at Titan Associates, a large real estate... View Details

Keywords: Buildings and Facilities; Joint Ventures; Acquisition; Investment; Partners and Partnerships; Decision Choices and Conditions; Fair Value Accounting; Construction; Property; Real Estate Industry; Consulting Industry; Miami

November 2012 (Revised August 2013)
Case

A Politician in a Leather Suit and the Paradox of Japanese Capitalism

By: Karthik Ramanna and Matthew Shaffer

Two lost decades later, capitalism in Japan embodies peculiar contradictions—preserving wealth and social stability in the face of declining economic power. Scant transparency in Japanese corporate practices plays an important role in this phenomenon. Sometimes... View Details

Keywords: Crime and Corruption; Economic Systems; Economic Slowdown and Stagnation; Fairness; Values and Beliefs; Corporate Accountability; Corporate Governance; Civil Society or Community; Japan; Tokyo

30 Mar 2010
First Look

First Look: March 30

to balance his role as a business leader and a political ruler. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/410063-PDF-ENG SIPEF: Biological Assets at Fair Value under IAS 41 Edward J. Riedl and... View Details

Keywords: Sean Silverthorne

March 2011 (Revised January 2015)
Teaching Note

The IASB at a Crossroads: The Future of International Financial Reporting Standards

By: Karthik Ramanna

Teaching Note for 111084 and 113089. View Details

Keywords: Growth and Development; Strategy; Corporate Governance; Fair Value Accounting; Financial Reporting; Standards; Problems and Challenges; Emerging Markets; Financial Services Industry; China

11 Aug 2009
First Look

First Look: August 11, 2009

component of bid-ask spreads. We empirically examine these predictions for a sample of large U.S. banks, exploiting recent mandatory disclosures of financial instruments designated as fair value levels 1, 2,... View Details

Keywords: Martha Lagace

16 Sep 2008
First Look

First Look: September 16, 2008

http://www.hbs.edu/research/pdf/07-099.pdf Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry Authors:Karl A. Muller, III, Edward... View Details

June 1987 (Revised August 1988)
Case

American Bank

By: Robert S. Kaplan

American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details

Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States