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  • All HBS Web  (6,756)
    • People  (11)
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    • Research  (3,990)
    • Events  (36)
    • Multimedia  (146)
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  • 17 Jan 2017
  • First Look

First Look at New Research: January 17

and friend for over 30 years. The bulk of this article develops an account of his intellectual trajectory from game theory to statistical decision theory to decision analysis... View Details
Keywords: Sean Silverthorne
  • 18 Sep 2014
  • News

Entrepreneurs anonymous

  • October 2016 (Revised March 2022)
  • Background Note

Cost Variance Analysis

By: Robert S. Kaplan and Susanna Gallani
This note was written to provide students with fundamental concepts and methods for the analysis of cost variances. It focuses on the decomposition of cost variances into price, quantity, and mix variance components, an approach that allows students to identify the... View Details
Keywords: Cost Accounting
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Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised March 2022.)
  • 06 Sep 2017
  • News

Financial Wisdom

  • 22 Apr 2015
  • News

Here’s why Funding Circle’s new $150 million round matters to more than 120 million American workers

  • 18 Sep 2017
  • News

Private Equity for Cheapskates Like You

  • 16 Jun 2015
  • First Look

First Look: June 16, 2015

  Publications June 2015 Review of Accounting Studies Speaking of the Short-Term: Disclosure Horizon and Managerial Myopia By: Brochet, Francois, Maria Loumioti, and George... View Details
Keywords: Sean Silverthorne
  • 19 Feb 2015
  • News

An Afternoon With Stephen Schwarzman

  • 24 Oct 2008
  • Working Paper Summaries

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

Keywords: by Edward J. Riedl & Suraj Srinivasan
  • 02 May 2000
  • Research & Ideas

Leading Professional Service Firms

to their own professional lives. In this conversation with a member of the Executive Education staff, Professor Jay Lorsch, program chair, discusses the course, the significant role professional service firms play in the world's economy,... View Details
Keywords: Re: Jay W. Lorsch; Accounting; Accounting; Accounting
  • 25 May 2017
  • News

Why Wall Street Went Astray: Eight Ways To Humanize Finance

  • 20 Jan 2015
  • News

Corporate Conspiracy Charges for the Financial Crisis

  • 28 Sep 2012
  • News

The predictability principle

  • September 1969 (Revised June 1976)
  • Case

Control Data Corp. (D)

Set in 1965, at a time when the company's mix of "sales" was shifting increasingly to customer leasing of its computers, the student is asked to evaluate possible revisions in the policies for depreciating the cost of a leased computer. View Details
Keywords: Accounting; Leasing
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Vancil, Richard F. "Control Data Corp. (D)." Harvard Business School Case 170-036, September 1969. (Revised June 1976.)
  • May 2001 (Revised November 2014)
  • Background Note

The Income Statement

By: David F. Hawkins and Jacob Cohen
Includes a description of the common components of the income statement. Includes examples of the income statements of Home Depot, Inc., Lucent Technology, Inc., Gap, Inc., and McDonald's Corp. and lends itself to a brief discussion regarding these companies. View Details
Keywords: Business Earnings; Financial Statements
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Hawkins, David F., and Jacob Cohen. "The Income Statement." Harvard Business School Background Note 101-109, May 2001. (Revised November 2014.)
  • 01 Mar 2019
  • News

ESG Returns Eventually Will Win Over Critics

  • 20 Jul 2017
  • News

The Looming Threat That Could Decimate Wall Street's Fund Managers

  • 13 Jul 2017
  • News

Quiz: Can you find the artists among these entrepreneurs and bankers?

  • 12 Nov 2014
  • News

Is outliving your savings a fate worse than death?

  • 19 Sep 2011
  • Research & Ideas

Doomsday Coming for Catastrophic Risk Insurers?

account when they're assigning scores. "To get a really high rating, a reinsurer has to say, 'I can't devote more than 25 percent of my risk exposure to California, so I'm going to devote some to... View Details
Keywords: by Maggie Starvish; Financial Services
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