Publications
Publications
Show Results For
- All HBS Web
(125)
- Faculty Publications (32)
←
Page 2 of 32
Results
- March 2009
- Supplement
Bausch & Lomb, Inc.: Pressure to Perform (B)
By: Robert L. Simons
This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (B) case can be used in class to demonstrate the serious consequences of overly aggressive accounting. The (B) case should be used after... View Details
- 2007
- Book
An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe
By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details
- September 2007 (Revised June 2008)
- Teaching Note
Revenue Recognition Problems in the Communications Equipment Industry (TN)
By: Paul M. Healy
- November 2006 (Revised March 2008)
- Case
Kendall Square Research Corporation
Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993 and the company sold stock to the public for the first time. Analysts forecast higher earnings for 1993, then the company's revenue recognition... View Details
- August 2006 (Revised August 2007)
- Case
Revenue Recognition Problems in the Communications Equipment Industry
By: Paul M. Healy and Arjuna J Costa
Designed to explore recognition issues in the context of a potential market downturn. In late 2000, Lucent Technologies reports multiple revisions to its recent financial results due to revenue recognition problems, leading to a dramatic decline in its stock price.... View Details
- July 2002 (Revised March 2005)
- Case
Kendall Square Research Corporation (A) (Abridged)
By: William J. Bruns Jr. and F. Warren McFarlan
Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993, and the company sold stock to the public for the first time. Analysts forecasted higher earnings for 1993, then the company's revenue recognition... View Details
- August 2000 (Revised February 2001)
- Background Note
Revenue Recognition
By: Paul M. Healy
This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2)... View Details
- November 1999
- Background Note
Recognizing Revenues and Expenses: Realized and Earned
By: Robert S. Kaplan
Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
- September 1995 (Revised June 2002)
- Case
Intel Pentium Chip Controversy (A), The
By: V.G. Narayanan and James D Evans
Following Intel Inc.'s decision to replace flawed Pentium chips, the company faces revenue recognition choices. Events leading up to IBM's decision to halt shipment of computers that have Intel's microprocessor inside and Intel's decision to replace all the flawed... View Details
- September 1987 (Revised December 1996)
- Case
Patten Corp.
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
- Research Summary
Land in China's Political Economy
By: Meg Rithmire
Land Bargains and Chinese Capitalism: The Politics of Property Rights under Reform
Published October 2015
China since the 1980s has been the scene of unprecedented efforts at urban construction and growth, even in the absence of privatization... View Details
- Forthcoming
- Article
Variable Leases Under ASC 842: Evidence on Properties and Consequences
The new lease standard (ASC 842) allows firms to keep variable leases off-balance-sheet, in part based on the assumption that future expenses are difficult to estimate reliably. We show that variable-lease expenses are both prevalent and substantial, exhibiting... View Details