Publications

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

Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry

November 25, 2003
Article

Avoiding Revenue Growth Traps

By: David Hawkins

Keywords: Growth and Development; Profit

Find at Harvard

June 2023 (Revised August 2023)
Background Note

Subscription Models: Recurring Revenues for Lasting Growth

By: Elie Ofek and Amy Konary

This note offers a comprehensive exposition to subscription revenue models and aims to explain their recent rise. It covers the advantages to firms of employing a subscription-based approach to monetization (as opposed to “one-off” upfront payment), as well as the... View Details

Keywords: Business Model; Revenue; Product Design

05 Oct 2015
Working Paper Summaries

Online Network Revenue Management Using Thompson Sampling

Keywords: by Kris Johnson Ferreira, David Simchi-Levi & He Wang; Retail

14 Feb 2005
Research & Ideas

Desktop Search and Revenue Streams

kinds of systems we see as being very effective, in that they're not intrusive…and the value you get back far outweighs the expense of clicks," he said. Eisenmann also asked participants if the advertising revenue model will... View Details

Keywords: by Julie Jette

01 Dec 2018
News

Diversity and Diminishing Tax Revenues

12 Oct 2011
News

Study: Yelp Ratings Linked to Restaurant Revenue

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

Keywords: Corporate Disclosure; Revenue Recognition; Policy; Supply and Industry; Performance; Communications Industry

28 Jan 2014
News

When Rising Revenue Spells Trouble

Keywords: disruption; innovation; change management

March 2024 (Revised July 2024)
Case

AMC: The Zero Revenue Case

By: C. Fritz Foley and Donal O'Cofaigh

The onset of the Covid-19 pandemic put theatre company AMC’s already perilous financial situation under even further strain. The company’s high levels of debt resulted in a monthly cash-burn which left it facing an imminent Chapter-11 filing in the absence of... View Details

Keywords: Ethics; Insolvency and Bankruptcy; Public Equity; Stock Shares; Health Pandemics; Entertainment and Recreation Industry

Awards

INFORMS Revenue Management and Pricing Section Practice Award

By: Kris Johnson Ferreira

Winner of the 2014 Institute for Operations Research and the Management Sciences (INFORMS) Revenue Management and Pricing Section Practice Award with Murali Narayanaswamy, Philip Roizin, Jonathan Waggoner, Bin Hong Alex Lee, and David Simchi-Levi for "Analytics for an... View Details

February 2024
Supplement

Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup

By: Jung Koo Kang and Paul M. Healy

December 2023
Teaching Note

Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup

By: Jung Koo Kang

Teaching Note for HBS Case No. 124-015. View Details

February 1990 (Revised May 1992)
Teaching Note

Internal Revenue Service: ACS, Teaching Note

By: Nitin Nohria

Teaching Note for (9-490-042). View Details

Keywords: Government Administration

September 1992 (Revised April 1993)
Background Note

Recognizing Revenues and Expenses: When Is Income Earned?

By: William J. Bruns Jr.

An introduction to the accrual concept used in accounting and its importance to revenue recognition and the matching concept. To be used in conjunction with inventory valuation cases where delivery may not constitute a sale and revenue. View Details

Keywords: Accrual Accounting; Logistics; Value; Revenue Recognition

December 2023
Supplement

Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup

By: Jung Koo Kang

September 2005 (Revised January 2006)
Case

Restating Revenues and Earnings at INVESTools, Inc. (A)

By: Michael D. Kimbrough and F. Warren McFarlan

Relates the events leading up to the announcement in February 2005 that INVESTools, a Utah-based provider of investor education services, would be restating prior-year financial statements due to inappropriate revenue recognition. View Details

Keywords: Accounting; Accounting Audits; Financial Statements; Capital Markets; Currency Exchange Rate; Corporate Disclosure; Financial Services Industry; Education Industry; Utah

July 1989
Case

NWA, Inc. - Northwest Airlines Revenue Management

Northwest Airlines is evaluating improvements to its revenue management system. This system executes a program of economic price discrimination under which the airline attempts to control the conditions on its discount fare offerings. Students must evaluate the effect... View Details

Keywords: Asset Management; Air Transportation; Management Systems; Corporate Finance; Air Transportation Industry; United States

October 2006 (Revised December 2012)
Background Note

Note on U.S. Public Education Finance (A): Revenues

Describes the revenue structure of U.S. public education. Covers funding by federal, state, and local governments. Examines in detail two federal education laws: the Elementary and Secondary Education Act (ESEA) and the Individuals with Disabilities Education Act... View Details

Keywords: Education; Revenue; Public Administration Industry; Education Industry; United States