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  • September 1986 (Revised February 1991)
  • Case

Graves Industries, Inc. (C): Consumer Hardware Division

Describes events occurring over a three-year period in a division of Graves Industries. The division is being squeezed for profit, and managers in the division get involved in some fraudulent financial reporting schemes involving revenues and capitalization of... View Details
Keywords: Earnings Management; Crime and Corruption; Ethics; Financial Reporting
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Merchant, Kenneth A. "Graves Industries, Inc. (C): Consumer Hardware Division." Harvard Business School Case 187-047, September 1986. (Revised February 1991.)
  • 22 Oct 2019
  • News

Episode 11: Karen Mills, Harvard Business School

  • 13 Jul 2017
  • News

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

  • 06 Dec 2011
  • Working Paper Summaries

What Impedes Oil and Gas Companies’ Transparency?

Keywords: by Paul Healy, Venkat Kuppuswamy & George Serafeim; Energy; Utilities
  • January 2000 (Revised October 2002)
  • Case

Cambridge Hospital Community Health Network - The Primary Care Unit

By: V.G. Narayanan, Lisa Brem and Ryan Moore
The Cambridge Hospital Community Health Network needed to gain a better understanding of its unit-of-service costs, which had been rising at a rate of 10% per year. The network's step-down costing system gave only aggregate costing information, and there was some... View Details
Keywords: Activity Based Costing and Management; Health Care and Treatment; Cost Accounting; Cost; Network Effects; Health Industry; Service Industry; Massachusetts
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Narayanan, V.G., Lisa Brem, and Ryan Moore. "Cambridge Hospital Community Health Network - The Primary Care Unit." Harvard Business School Case 100-054, January 2000. (Revised October 2002.)
  • 10 Jan 2019
  • News

How Companies Like Apple Sprinkle Secrets in Earnings Reports

  • October 2004
  • Case

Costing Alternative Choices

By: David F. Hawkins and Jacob Cohen
Discusses the role of differential cost and revenues in solving alternative choice problems. View Details
Keywords: Cost Accounting; Revenue
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Hawkins, David F., and Jacob Cohen. "Costing Alternative Choices." Harvard Business School Case 105-035, October 2004.
  • 31 May 2017
  • News

Harvard professor argues for restoring 'humanity' in finance

  • 12 Nov 2014
  • News

Is outliving your savings a fate worse than death?

  • 15 Dec 2011
  • News

A Manifesto for Sustainable Capitalism

  • 02 Jun 2017
  • News

Why Finance Needs More Humanity, and Why Humanity Needs Finance

  • May 2004 (Revised March 2005)
  • Case

SOX-POX?

By: Jay W. Lorsch
Describes the experiences of audit committee chairmen in responding to and implementing the Sarbanes-Oxley Act. Teaching Purpose: To help students understand the impact of the Sarbanes-Oxley Act on audit committees. View Details
Keywords: Government Legislation; Financial Reporting; Laws and Statutes; Accounting Audits
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Lorsch, Jay W. "SOX-POX?" Harvard Business School Case 404-139, May 2004. (Revised March 2005.)
  • 16 Dec 2019
  • News

FINTECH READING LIST

  • September 1976
  • Case

Del Norte Paper Co. (A)

By: William A. Sahlman
Deals with a transfer pricing problem in a complex, international situation. A broad range of issues are present in the case, or are needed for a thorough case analysis. Such issues include: relevant costs; the appropriateness of profit centers; the appropriateness of... View Details
Keywords: International Accounting; Cost Management; Business Divisions; Profit Sharing; Profit
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Sahlman, William A. "Del Norte Paper Co. (A)." Harvard Business School Case 177-034, September 1976.
  • 13 Apr 2017
  • News

When Shareholders Speak Their Minds

  • February 1998
  • Case

AT&T WorldNet (A)

The issue of how to price access to the Internet is addressed. To provide a basis for discussion of the effects of pricing that is not sensitive to volume, network externalities, and the strategic issues surrounding price wars in a short course on microeconomics View Details
Keywords: Price; Internet; Accounting; Microeconomics; Telecommunications Industry
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Austin, Robert D., and Thomas Rodd. "AT&T WorldNet (A)." Harvard Business School Case 198-021, February 1998.
  • June 2001 (Revised July 2001)
  • Case

Amazon.com in the Year 2000

By: Krishna G. Palepu and Jeremy Cott
An analyst's critique of Amazon's prospectus from the perspective of its bond holders. View Details
Keywords: Bonds; Accounting Audits; Financial Reporting; Governing and Advisory Boards; Internet and the Web; Forecasting and Prediction; Retail Industry
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Palepu, Krishna G., and Jeremy Cott. "Amazon.com in the Year 2000." Harvard Business School Case 101-045, June 2001. (Revised July 2001.)
  • 2014
  • Book

The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality.

By: Robert G. Eccles and Michael P. Krzus
The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which... View Details
Keywords: Integrated Reporting; Integrated Corporate Reporting; Society
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Eccles, Robert G., and Michael P. Krzus. The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality. John Wiley & Sons, 2014.
  • 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.)
  • 25 May 2017
  • News

The Trouble with Optionality

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