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  • All HBS Web  (123)
    • News  (20)
    • Research  (96)
  • Faculty Publications  (55)

Show Results For

  • All HBS Web  (123)
    • News  (20)
    • Research  (96)
  • Faculty Publications  (55)
← Page 2 of 123 Results →
  • March 2011 (Revised October 2011)
  • Case

Mittel Technologies, AG

By: David F. Hawkins
CFO of German heavy equipment manufacturer examines through company examples potential impact of proposed changes to revenue recognition rules. View Details
Keywords: Revenue Recognition; Manufacturing Industry; Germany
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Hawkins, David F. "Mittel Technologies, AG." Harvard Business School Case 111-065, March 2011. (Revised October 2011.)
  • January 2003 (Revised July 2003)
  • Case

Boston Automation Systems, Inc.

By: David F. Hawkins
Daniel Fisher, the CFO of Boston Automation Systems, must review a number of revenue transaction accounting policies following the issuance of the Securities and Exchange Commission's Staff Accounting Bulletin 101, "Revenue Recognition in Financial Statements."... View Details
Keywords: Revenue Recognition; Policy; Financial Statements
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Hawkins, David F. "Boston Automation Systems, Inc." Harvard Business School Case 103-041, January 2003. (Revised July 2003.)
  • February 2001
  • Case

Trans-Share Inc.

By: David F. Hawkins
The seller of fractional interest aircraft programs must decide how to account in its IPO for the sales of fractional interest aircraft programs. Teaching Purpose: To expose students to revenue recognition issues. View Details
Keywords: Initial Public Offering; Revenue Recognition; Air Transportation Industry
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Hawkins, David F. "Trans-Share Inc." Harvard Business School Case 101-083, February 2001.
  • 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
Keywords: Business or Company Management; Decision Choices and Conditions; Revenue Recognition; Computer Industry
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Narayanan, V.G., and James D Evans. "Intel Pentium Chip Controversy (A), The." Harvard Business School Case 196-091, September 1995. (Revised June 2002.)
  • November 2006 (Revised March 2008)
  • Case

Kendall Square Research Corporation

By: 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 forecast higher earnings for 1993, then the company's revenue recognition... View Details
Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry
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McFarlan, F. Warren. "Kendall Square Research Corporation." Harvard Business School Case 307-010, November 2006. (Revised March 2008.)
  • April 1994 (Revised November 1998)
  • Case

Kendall Square Research Corporation (A)

By: William J. Bruns Jr.
Kendall Square Research was a small competitor in the supercomputer industry. As sales grew rapidly in 1992 and early 1993, the company sold stock to the public for the first time and analysts forecast higher earnings for 1993. However, when the company's revenue... View Details
Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry
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Bruns, William J., Jr. "Kendall Square Research Corporation (A)." Harvard Business School Case 194-068, April 1994. (Revised November 1998.)
  • 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
Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry
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Bruns, William J., Jr., and F. Warren McFarlan. "Kendall Square Research Corporation (A) (Abridged)." Harvard Business School Case 303-036, July 2002. (Revised March 2005.)
  • September 1987 (Revised December 1996)
  • Case

Patten Corp.

By: Krishna G. Palepu
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
Keywords: Fair Value Accounting; Financial Statements; Budgets and Budgeting; Problems and Challenges; Financial Condition; Spending; Revenue; Planning; Quality; Stocks; Journalism and News Industry
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Palepu, Krishna G. "Patten Corp." Harvard Business School Case 188-027, September 1987. (Revised December 1996.)
  • March 2009
  • Case

Bausch & Lomb, Inc.: Pressure to Perform (A)

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 (A) case describes the revenue recognition concerns as of early-1994 and the organizational context within which the decisions were made. View Details
Keywords: Business Earnings; Revenue; Accounting; Management Practices and Processes; Situation or Environment; Earnings Management; Medical Devices and Supplies Industry; United States
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Simons, Robert L. "Bausch & Lomb, Inc.: Pressure to Perform (A)." Harvard Business School Case 109-074, March 2009.
  • 2011
  • Article

'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
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Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
  • January 2002 (Revised March 2004)
  • Case

Computer Associates International, Inc.

In late 2000, Computer Associates (CA) changed its business model and the way it recognized revenue, ostensibly to better serve its stakeholders. The new subscription-based license model offered customers greater flexibility. Clients could subscribe to any CA software... View Details
Keywords: Business Model; Valuation; Corporate Disclosure; Revenue Recognition; Corporate Governance; Technology Industry
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Hutton, Amy P., and Suma Raju. "Computer Associates International, Inc." Harvard Business School Case 102-061, January 2002. (Revised March 2004.)
  • June 2020 (Revised October 2020)
  • Case

Muddy Waters vs. eHealth: The Debate of a 'Lifetime'

By: Jonas Heese and Cristo Liautaud
In May 2020, an analyst was assessing eHealth’s performance. eHealth was an online / tele-sales broker of health insurance products. The stock had recently hit all-time highs, closing at a peak of $146 on March 4, 2020. But now, May 4, 2020, eHealth traded at $103. The... View Details
Keywords: Revenue Recognition; Health; Insurance; Online Technology; Insurance Industry
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Heese, Jonas, and Cristo Liautaud. "Muddy Waters vs. eHealth: The Debate of a 'Lifetime'." Harvard Business School Case 120-114, June 2020. (Revised October 2020.)
  • September 2010 (Revised September 2013)
  • Case

Accounting for the iPhone at Apple Inc.

By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'... View Details
Keywords: Corporate Disclosure; Revenue Recognition; Standards; Technology Industry; United States
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Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.)
  • July 2001 (Revised October 2001)
  • Case

Policy Management Systems Corp.: The Financial Reporting Crisis

Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details
Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry
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Hutton, Amy P. "Policy Management Systems Corp.: The Financial Reporting Crisis." Harvard Business School Case 102-013, July 2001. (Revised October 2001.)
  • April 2023 (Revised July 2023)
  • Case

Fermenting Accounting Problems at Vermont Kombucha Corp.

By: Tatiana Sandino and Marshal Herrmann
Founded in 2005, Vermont Kombucha Corp. (V-Ko) was an early mover in the fledgling U.S. market for kombucha, a drink brewed for its health benefits. Early on, the company captured more than 90% of market share. Under the leadership of its founder and CEO, Joe Williams,... View Details
Keywords: Going Public; Business Model; Financial Reporting; Ethics; Corporate Governance; Stock Shares; Food and Beverage Industry
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Sandino, Tatiana, and Marshal Herrmann. "Fermenting Accounting Problems at Vermont Kombucha Corp." Harvard Business School Case 123-064, April 2023. (Revised July 2023.)
  • 29 Mar 2011
  • First Look

First Look: March 29

http://www.hbs.edu/research/pdf/11-069.pdf   Cases & Course MaterialsAccounting for the iPhone at Apple Inc. Francois Brochet, Krishna G. Palepu, and Lauren BarleyHarvard Business School Case 111-003 Apple initially recognized revenue... View Details
Keywords: Sean Silverthorne
  • 11 Aug 2009
  • First Look

First Look: August 11, 2009

even in the absence of property rights, SOEs may significantly improve performance, and document 42 Indian state-owned laboratories over 1993-2006—starting from a base of negligible U.S. patents—being granted more patents than all domestic private firms combined.... View Details
Keywords: Martha Lagace
  • August 2000 (Revised September 2001)
  • Case

Bausch & Lomb, Inc. (A)

Bausch & Lomb (B&L) instituted an aggressive sales program in the final weeks of its 1993 fiscal year that pushed a large amount of inventories onto distributors. The company recognized revenues on these products when they were shipped. A rewritten version of an... View Details
Keywords: Revenue Recognition; Consumer Products Industry
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Miller, Gregory S., and Christopher F. Noe. "Bausch & Lomb, Inc. (A)." Harvard Business School Case 101-010, August 2000. (Revised September 2001.)
  • Forthcoming
  • Article

Variable Leases Under ASC 842: Evidence on Properties and Consequences

By: Jonas Heese, Albert Shin and Charles C.Y. Wang
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
Keywords: Financial Accounting; Financial Analysis; Accounting; Leasing; Financial Strategy
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Heese, Jonas, Albert Shin, and Charles C.Y. Wang. "Variable Leases Under ASC 842: Evidence on Properties and Consequences." Review of Accounting Studies (forthcoming). (Pre-published online June 26, 2025.)
  • March 1973 (Revised October 1983)
  • Case

Stirling Homex (A)

Deals primarily with the basic issue of revenue recognition. Homex was recognizing revenue from its modular units prior to the date on which an actual sale had taken place. In addition, there are some interesting issues dealing with the allocation of profit between... View Details
Keywords: Working Capital; Resource Allocation; Revenue Recognition; Profit
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Barrett, M. Edgar, and Jonathon Brown. "Stirling Homex (A)." Harvard Business School Case 173-193, March 1973. (Revised October 1983.)
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