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  • All HBS Web  (6,764)
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  • November 2000 (Revised March 2001)
  • Background Note

Revenue Recognition and Reporting

By: David F. Hawkins
Discusses revenue recognition and reporting rules, guidelines, and issues. A rewritten version of an earlier note. View Details
Keywords: Revenue; Financial Statements; Financial Reporting
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Hawkins, David F. "Revenue Recognition and Reporting." Harvard Business School Background Note 101-050, November 2000. (Revised March 2001.)
  • January 2011 (Revised August 2011)
  • Supplement

Kanebo Ltd. (B)

By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno
Financial statements before and after restatement following revelation of fraud. View Details
Keywords: Cost Accounting; Financial Statements; Crime and Corruption; Business Conglomerates; Japan
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Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (B)." Harvard Business School Supplement 111-038, January 2011. (Revised August 2011.)
  • 02 Jan 2016
  • News

The first venture capitalists: Fin-tech

  • 13 Jan 2020
  • News

Making Impact Investing Work

  • 14 Jul 2015
  • News

Clawbacks, Buybacks and Bankruptcy

  • 14 Nov 2012
  • News

Can Huge CEO Golden Parachutes Hurt You?

  • 19 Jun 2019
  • News

Faculty Books in Brief: Summer 2019

  • 2011
  • Working Paper

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved... View Details
Keywords: Accounting Audits; Financial Reporting; Stocks; Price; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Service Delivery; Quality; Research
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Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980." Harvard Business School Working Paper, No. 12-002, July 2011.
  • 26 Jun 2020
  • Blog Post

(PPE)ople First: Bringing Critical Personal Protective Equipment to Boston Hospitals

Jeff had launched a philanthropic fund through The Boston Foundation! With the scaffolding in place, it was then time to build a team. In the span of one weekend Sophie gathered a team View Details
  • 25 Aug 2015
  • News

What To Expect From The Economic Deceleration In China

  • 30 Sep 2008
  • First Look

First Look: September 30, 2008

privatization of Argentina's electricity sector and is now contemplating an even larger privatization opportunity in Peru. In deciding how much to bid in Peru, Endesa must account for the political context... View Details
Keywords: Martha Lagace
  • March 1997 (Revised June 1999)
  • Background Note

Using Activity-Based Costing with Budgeted Expenses and Practical Capacity

By: Robert S. Kaplan
Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources. View Details
Keywords: Cost Accounting; Activity Based Costing and Management; Budgets and Budgeting
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Kaplan, Robert S. "Using Activity-Based Costing with Budgeted Expenses and Practical Capacity." Harvard Business School Background Note 197-083, March 1997. (Revised June 1999.)
  • 30 Sep 2015
  • News

Why Wall Street Cannot Beat Buffett

  • 26 May 2011
  • News

Good companies need more than words

  • 02 Jul 2019
  • News

‘VC: An American History’ Review: The Seed Spreaders

  • 17 Oct 2019
  • News

A New Small Business Tech Ecosystem is Emerging

  • 23 May 2019
  • News

"Small businesses need and want a seat at the table"

  • 22 Nov 2021
  • News

At Harvard, Cheap Wall Street Buyout Funds Take on a $4 Trillion Industry

  • 12 Oct 2016
  • News

What separates honest executives from white-collar criminals

  • 09 Dec 2019
  • News

Winning the SMB deposit game: How technology leads the charge

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