Filter Results:
(472)
Show Results For
- All HBS Web
(674)
- News (64)
- Research (472)
- Multimedia (1)
- Faculty Publications (354)
Show Results For
- All HBS Web
(674)
- News (64)
- Research (472)
- Multimedia (1)
- Faculty Publications (354)
Sort by
- October 1976 (Revised June 2008)
- Case
Chemalite, Inc.
A chemical engineer who has set up a company to manufacture and market one of his inventions is trying to prepare his state of the corporation report. This case is designed to serve as a vehicle to introduce students to basic bookkeeping and accounting functions. View Details
Keywords: Financial Reporting; Financial Statements; Business Startups; Valuation; Chemical Industry
Wilson, David A. "Chemalite, Inc." Harvard Business School Case 177-078, October 1976. (Revised June 2008.)
- April 2013 (Revised April 2013)
- Case
Justin Anson Distillery, Inc.
A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures which can be classified as production, inventory, or period costs. The necessary aging process raises added... View Details
Vancil, Richard F. "Justin Anson Distillery, Inc." Harvard Business School Case 113-122, April 2013. (Revised April 2013.)
- December 2010
- Supplement
Urban Water Partners (A) Spreadsheet Solutions (CW)
By: Karthik Ramanna and George Serafeim
Teaching Note for Spreadsheet (111701). View Details
- December 2004
- Case
Ciclon de Alicante
By: Francisco de Asis Martinez-Jerez
A Spanish soccer team that received a large influx of cash thanks to a real estate transaction with its stadium faces critical accounting decisions. The team's accountants are confronted with decisions about players' contracts, jersey inventory, season ticket sales,... View Details
Martinez-Jerez, Francisco de Asis. "Ciclon de Alicante." Harvard Business School Case 105-046, December 2004.
- 19 Nov 2018
- Working Paper Summaries
Lazy Prices
- September 2010 (Revised December 2010)
- Supplement
Enman Oil, Inc. (D)
By: David F. Hawkins
Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions. View Details
Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States
Hawkins, David F. "Enman Oil, Inc. (D)." Harvard Business School Supplement 111-045, September 2010. (Revised December 2010.)
- September 2010 (Revised December 2010)
- Supplement
Enman Oil, Inc. (B)
By: David F. Hawkins
Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions. View Details
Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States
Hawkins, David F. "Enman Oil, Inc. (B)." Harvard Business School Supplement 111-043, September 2010. (Revised December 2010.)
- April 2004 (Revised April 2011)
- Case
Enron Corporation: May 6, 2001 Sell Recommendation
By: David F. Hawkins and Jacob Cohen
A consulting firm to institutional investors recommends selling Enron Corp.'s equity short on May 6, 2001, while many sellside analysts are recommending the stock as a "buy." View Details
Keywords: Judgments; Financial Reporting; Investment; Competency and Skills; Financial Statements; Consulting Industry
Hawkins, David F., and Jacob Cohen. "Enron Corporation: May 6, 2001 Sell Recommendation." Harvard Business School Case 104-075, April 2004. (Revised April 2011.)
- November 2006 (Revised October 2007)
- Background Note
A Brief Note on Deferred Taxes: An Analysis Perspective
Provides an overview of accounting for deferred taxes. The primary objective is to provide external users with a basic understanding of deferred taxes. A simple illustrative example is provided, which is followed by a discussion of several important issues likely to be... View Details
Bradshaw, Mark T. "A Brief Note on Deferred Taxes: An Analysis Perspective." Harvard Business School Background Note 107-047, November 2006. (Revised October 2007.)
- November 1999 (Revised June 2011)
- Background Note
Accounting for Foreign Operations
By: David F. Hawkins
Students are required to compute and explain the quality annual earnings per share figures and major differences between managing domestic and global operations. View Details
Keywords: Business Earnings; Financial Statements; International Accounting; Globalized Firms and Management
Hawkins, David F. "Accounting for Foreign Operations." Harvard Business School Background Note 100-024, November 1999. (Revised June 2011.)
- 16 Sep 2015
- Op-Ed
The Real Duty of the Board of Directors
interests of the corporation itself. As one of us responded in a recent interview with John Authers of the Financial Times, “The shareholders don’t actually own the corporation. They own shares in the corporation. The corporation owns... View Details
Keywords: by Robert G. Eccles & Tim Youmans
- 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
Hawkins, David F. "SKA (Sweden)." Harvard Business School Case 193-166, June 1993. (Revised May 1997.)
- November 1990 (Revised September 2004)
- Case
Circuit City Stores, Inc. (A)
By: William J. Bruns Jr. and Susan Harmeling
Circuit City sells consumer electronic equipment, appliances, and extended service and warranty contracts which supplement those provided by equipment manufacturers. Equipment is sold at low margins, while warranties carry very high margins. A question has been raised... View Details
Keywords: Sales; Cost; Profit; Financial Statements; Revenue; Marketing Strategy; Electronics Industry; Consumer Products Industry
Bruns, William J., Jr., and Susan Harmeling. "Circuit City Stores, Inc. (A)." Harvard Business School Case 191-086, November 1990. (Revised September 2004.)
- November 1999 (Revised June 2001)
- Case
Seitel, Inc.
By: David F. Hawkins
The company's accounting for its seismic data library is questioned. Teaching Purpose: Inventory accounting. View Details
Keywords: Stock Shares; Financial Statements; Business Earnings; Financial Reporting; Stock Options; Mathematical Methods; Accounting Industry
Hawkins, David F. "Seitel, Inc." Harvard Business School Case 100-022, November 1999. (Revised June 2001.)
- May 2009 (Revised June 2009)
- Case
Areva
By: V.G. Narayanan and Lisa Brem
Areva, the world's market leader in civilian nuclear power, was positioned to take advantage of the resurgence of nuclear power. However, three issues clouded the positive outlook: (1) a 1.7 billion euro loss on the construction of the first next generation nuclear... View Details
Keywords: Budgets and Budgeting; Financial Statements; Energy Generation; Cash Flow; Investment; Energy Industry; Europe
Narayanan, V.G., and Lisa Brem. "Areva." Harvard Business School Case 109-092, May 2009. (Revised June 2009.)
- 03 Apr 2006
- Research & Ideas
The Competitive Advantage of Global Finance
common mistakes made by international managers, and the development of his book for readers interested in "the opportunities of managing in a global setting." Sean Silverthorne: International Finance and its case studies explore various dimensions of View Details
- February 2003 (Revised June 2006)
- Case
Arthur Andersen LLP
By: David F. Hawkins and Jacob Cohen
This case highlights the history of Arthur Andersen and the collapse of the firm following the Enron Corp. audit and the Department of Justice obstruction of justice conviction. View Details
Keywords: Accounting Audits; Financial Statements; Business Exit or Shutdown; Lawfulness; United States
Hawkins, David F., and Jacob Cohen. "Arthur Andersen LLP." Harvard Business School Case 103-061, February 2003. (Revised June 2006.)
- January 1998 (Revised July 2019)
- Case
Cafes Monte Bianco: Building a Profit Plan
By: Robert L. Simons and Antonio Davila
Alert: This case has been revised since its original publication; all amounts have been converted to euros and the dates have been updated to 2020. If you’ve taught with this case in the past, please note that changes may affect teaching plans and classroom use. Using... View Details
Keywords: Strategic Planning; Cash Flow; Investment Return; Profit; Financial Statements; Food and Beverage Industry; Italy
Simons, Robert L., and Antonio Davila. "Cafes Monte Bianco: Building a Profit Plan." Harvard Business School Case 198-088, January 1998. (Revised July 2019.)
- August 2010 (Revised February 2012)
- Supplement
Cosmeticos de Espana, S.A. (B)
By: David F. Hawkins
Second case in the Cosmeticos de Espana case series. What should management's accounting response be to a devaluation of the Bolivar? View Details
Keywords: Financial Statements; Decision Choices and Conditions; Inflation and Deflation; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela
Hawkins, David F. "Cosmeticos de Espana, S.A. (B)." Harvard Business School Supplement 111-020, August 2010. (Revised February 2012.)
- August 2010 (Revised February 2012)
- Case
Cosmeticos de Espana, S.A. (A)
By: David F. Hawkins
Management must decide which exchange rate to use to consolidate the company's Venezuelan subsidiary. View Details
Keywords: Financial Statements; Business Subsidiaries; Inflation and Deflation; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela
Hawkins, David F. "Cosmeticos de Espana, S.A. (A)." Harvard Business School Case 111-019, August 2010. (Revised February 2012.)