Publications

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

September 2019 (Revised February 2022)
Supplement

Glenn Defense Marine Asia (B)

By: Susanna Gallani, Anja Anliker, Luke Hodges and Amram Migdal

This case describes the growth of Glenn Defense Marine Asia (GDMA) under the leadership of Leonard Glenn Francis. GDMA provided ship husbanding and logistical support services to the United States Navy when Navy ships visited various ports in Southeast Asia. The case... View Details

September 2019 (Revised February 2022)
Case

Glenn Defense Marine Asia (A)

By: Susanna Gallani, Anja Anliker, Luke Hodges and Amram Migdal

This case describes the growth of Glenn Defense Marine Asia (GDMA) under the leadership of Leonard Glenn Francis. GDMA provided ship husbanding and logistical support services to the United States Navy when Navy ships visited various ports in Southeast Asia. The case... 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

13 May 2008
First Look

First Look: May 13, 2008

Working PapersSome Neglected Axioms in Fair Division Author:John W. Pratt Abstract Conditions one might impose on fair allocation procedures are introduced. Nondiscrimination requires that agents share an... View Details

Keywords: Martha Lagace

16 Apr 2013
First Look

First Look: April 16

Harvard Business School Case 113-015 Goldman Sachs: Stay with Fair Value Accounting? (A) No abstract available. Purchase this case: http://hbr.org/search/113015-PDF-ENG Harvard Business School Case 813-152... View Details

Keywords: Sean Silverthorne

10 Nov 2009
First Look

First Look: Nov. 10

http://hbr.harvardbusiness.org/2009/11/teach-workers-about-the-perils-of-debt/ar/1 Is It Fair to Blame Fair Value Accounting for the Financial Crisis? Author:Robert C. Pozen... View Details

Keywords: Martha Lagace

07 Sep 2011
First Look

First Look: Sept. 7

Abstract Using a sample of U.S. financial institutions, we exploit recent mandatory disclosures of financial instruments designated as fair value level 1, 2, and 3 to test whether greater information risk in... View Details

Keywords: Sean Silverthorne

Web

Law, Management and Entrepreneurship - Course Catalog

maximizing the value of the corporate legal function, and analyze the dynamic nature of law; Develop literacy in: basic agency, contracts, legal documentation, torts, and the dynamics of litigation; explore intellectual property (IP),... View Details

30 Apr 2007
Research & Ideas

All Eyes on Slovakia’s Flat Tax

Slovakia highlights the fact that the beliefs and views of a country on what is fair [do] matter for the long-term sustainability of reforms," says Alfaro. Alfaro, Dessain, and Jensen joined forces for an e-mail interview with HBS... View Details

Keywords: by Martha Lagace

28 Apr 2015
First Look

First Look: April 28

Understanding Ordinary Unethical Behavior: Why People Who Value Morality Act Immorally By: Gino, F. Abstract—Cheating, deception, organizational misconduct, and many other forms of unethical behavior are among the greatest challenges in... View Details

Keywords: Sean Silverthorne

23 Jun 2009
First Look

First Look: June 23

percent. Consistent with theory, we show that entry led to a redistribution of surgeries from lower- to higher-quality surgeons. The value of the improved outcomes due to this redistribution was roughly equal to the additional fixed costs... View Details

Keywords: Martha Lagace

01 Sep 2010
News

Five Honored for Missions Accomplished

who find better ways to address these needs will add value through new companies and services. James Dimon (MBA ’82) Chairman and CEO, JPMorgan Chase & Co. Dimon Read complete profile. Before joining JPMC in 2004, Jamie Dimon had been a... View Details

Keywords: awards; Finance; Funds, Trusts, and Other Financial Vehicles; Finance; Space Research and Technology; Government; News, Library, Internet, and Other Services; Information; Clothing and Clothing Accessories Stores; Retail Trade

September 1987 (Revised December 1996)
Case

Patten Corp.

By: Krishna G. Palepu

Forbes Magazine criticized the revenue recognition policy of Patten Corp. As a result, the company's stock price dropped by a significant amount. The students are asked to discuss if the criticism by Forbes is justified, and if not, what the company should do. View Details

Keywords: Fair Value Accounting; Financial Statements; Budgets and Budgeting; Problems and Challenges; Financial Condition; Spending; Revenue; Planning; Quality; Stocks; Journalism and News Industry

March 2011 (Revised March 2014)
Case

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

By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer

What are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS or should each country determine its own IFRS "convergence" strategy? Given the limitations of governance and... View Details

Keywords: International Accounting; Emerging Markets; Financial Reporting; Global Strategy; Fair Value Accounting; Corporate Governance; Standards; Adoption; Growth and Development Strategy