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  • All HBS Web  (693)
    • News  (179)
    • Research  (336)
    • Events  (2)
    • Multimedia  (1)
  • Faculty Publications  (204)

Show Results For

  • All HBS Web  (693)
    • News  (179)
    • Research  (336)
    • Events  (2)
    • Multimedia  (1)
  • Faculty Publications  (204)
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  • October 2007
  • Article

The Influence of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital

By: Michael D. Kimbrough
Statement of Financial Accounting Standards 141 (SFAS No. 141)'s requirement that an acquirer in a business combination estimate the fair value of the target's separately identifiable assets and liabilities (including research and development capital) provides a rare... View Details
Keywords: Information; Value Creation; Fair Value Accounting; Research and Development; Financial Statements; Capital
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Kimbrough, Michael D. "The Influence of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital." Accounting Review 82, no. 5 (October 2007): 1195–1225.
  • Research Summary

Meaningful Work as the Recognition and Expression of Deeply Embedded Life Interests

A large part of my research efforts over the past twenty years has been focused on the understanding of meaning as the recognition and expression of "deeply embedded life interests", an aspect of the psychology of human personality that has a long tradition... View Details
  • 13 Jan 2020
  • Working Paper Summaries

Recognition Incentives for Internal Crowdsourcing: A Field Experiment at NASA

Keywords: by Jana Gallus, Olivia S. Jung, and Karim R. Lakhani; Aerospace
  • April 1999
  • Article

New International Accounting Standard: Recognition and Measurement of Financial Instruments

By: David F. Hawkins
Keywords: Measurement and Metrics; Financial Instruments; Global Range; Accounting; Standards
Citation
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Hawkins, David F. "New International Accounting Standard: Recognition and Measurement of Financial Instruments." Accounting Bulletin, no. 80 (April 1999).
  • February 2011
  • Supplement

Volkswagen do Brasil Case Supplement: Employee Recognition Awards Ceremony (Video)

By: Robert S. Kaplan
Keywords: Employees; Auto Industry; Brazil
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Kaplan, Robert S. "Volkswagen do Brasil Case Supplement: Employee Recognition Awards Ceremony (Video)." Harvard Business School Video Supplement 111-708, February 2011.
  • December 23, 1999
  • Article

SEC Expected To Step-Up Search For Restructuring Charge, Revenue Recognition and Materiality Abuses

By: David F. Hawkins
Keywords: Governance; Money
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Hawkins, David F. "SEC Expected To Step-Up Search For Restructuring Charge, Revenue Recognition and Materiality Abuses." Accounting Bulletin, no. 83 (December 23, 1999).
  • December 2023
  • Supplement

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

By: Jung Koo Kang
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Kang, Jung Koo. "Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup." Harvard Business School Spreadsheet Supplement 124-709, December 2023.
  • June 2016
  • Article

Detecting Figures and Part Labels in Patents: Competition-based Development of Graphics Recognition Algorithms

By: Christoph Riedl, Richard Zanibbi, Marti A. Hearst, Siyu Zhu, Michael Menietti, Jason Crusan, Ivan Metelsky and Karim R. Lakhani
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Riedl, Christoph, Richard Zanibbi, Marti A. Hearst, Siyu Zhu, Michael Menietti, Jason Crusan, Ivan Metelsky, and Karim R. Lakhani. "Detecting Figures and Part Labels in Patents: Competition-based Development of Graphics Recognition Algorithms." International Journal on Document Analysis and Recognition (IJDAR) 19, no. 2 (June 2016): 155–172.
  • February 2024
  • Supplement

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

By: Jung Koo Kang and Paul M. Healy
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Kang, Jung Koo, and Paul M. Healy. "Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup." Harvard Business School Multimedia/Video Supplement 124-710, February 2024.
  • 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
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Kang, Jung Koo. "Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup." Harvard Business School Teaching Note 124-058, December 2023.
  • Article

Discontinuities and Senior Management: Assessing the Role of Recognition in Pharmaceutical Firm Response to Biotechnology

By: Rebecca M. Henderson, Sarah Kaplan and Fiona Murray
Keywords: Management; Science; Technology; Biotechnology Industry
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Henderson, Rebecca M., Sarah Kaplan, and Fiona Murray. "Discontinuities and Senior Management: Assessing the Role of Recognition in Pharmaceutical Firm Response to Biotechnology." Industrial and Corporate Change 12, no. 2 (April 2003).
  • September 2017
  • Article

Winning the War for Talent: Modern Motivational Methods for Attracting and Retaining Employees

By: Anais Thibault-Landry, Allan Schweyer and Ashley V. Whillans
Given the struggle that many organizations face hiring and retaining talent in today's tight labor market, it is critical to understand how to effectively reward employees. To address this question, we review relevant evidence that explains the importance of workplace... View Details
Keywords: Rewards; Total Reward Strategies; Incentives; Recognition; Motivation; Psychological Needs; Employees; Retention; Motivation and Incentives; Working Conditions
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Thibault-Landry, Anais, Allan Schweyer, and Ashley V. Whillans. "Winning the War for Talent: Modern Motivational Methods for Attracting and Retaining Employees." Compensation & Benefits Review 49, no. 4 (September 2017): 230–246.
  • 2009
  • Other Paper

Paying $30,000 for a Gold Star: An Empirical Investigation into the Value of Peer Recognition to Software Salespeople

By: Ian I. Larkin
Citation
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Larkin, Ian I. "Paying $30,000 for a Gold Star: An Empirical Investigation into the Value of Peer Recognition to Software Salespeople."
  • August 2017 (Revised September 2018)
  • Case

Accounting Turbulence at Boeing

By: Jonas Heese, Suraj Srinivasan, David Lane and James Barnett
Unlike its rival Airbus, Boeing had used a practice called program accounting to record its commercial aircraft expenses since the 1980s. Program accounting allowed Boeing to expense estimated average costs instead of the actual production costs of an aircraft. This... View Details
Keywords: Asset Recognition; Program Accounting; Airline Industry; Accounting; Production; Cost; Air Transportation Industry
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Heese, Jonas, Suraj Srinivasan, David Lane, and James Barnett. "Accounting Turbulence at Boeing." Harvard Business School Case 118-020, August 2017. (Revised September 2018.)
  • August 2012 (Revised July 2017)
  • Case

Netflix: Valuing a New Business Model

By: Francois Brochet, Suraj Srinivasan and Michael Norris
In autumn 2011, Netflix was working to right the ship after publicly stumbling through a price hike and strategic shift and then retreat. The company was changing its business model to focus on streaming video service rather than the DVDs by mail that had brought the... View Details
Keywords: Performance Measurement; Online Business; Asset Recognition; Accounting; Performance Evaluation; Online Technology; Motion Pictures and Video Industry; United States; Canada; Latin America; West Indies
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Brochet, Francois, Suraj Srinivasan, and Michael Norris. "Netflix: Valuing a New Business Model." Harvard Business School Case 113-018, August 2012. (Revised July 2017.)
  • October 2012 (Revised September 2013)
  • Case

Creating the First Public Law Firm: The IPO of Slater & Gordon Limited

By: Benjamin C. Esty and E. Scott Mayfield
Slater & Gordon (S&G), a midsized Australian law firm with a high-growth consolidation strategy, had an initial public offering (IPO) scheduled for May 2007. Due to a series of regulatory changes in Australia in recent years, the IPO provided an opportunity for S&G to... View Details
Keywords: IPO; Mergers & Acquisitions; Law Firm; Value Drivers; Growth Strategy; Revenue Recognition; Roll-up; Consolidator; Initial Public Offering; Valuation; Consolidation; Mergers and Acquisitions; Financial Strategy; Growth Management; Corporate Governance; Business Strategy; Legal Services Industry; Financial Services Industry; Australia
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Esty, Benjamin C., and E. Scott Mayfield. "Creating the First Public Law Firm: The IPO of Slater & Gordon Limited." Harvard Business School Case 213-019, October 2012. (Revised September 2013.)
  • February 2013
  • Case

Diamond Foods, Inc.

By: Suraj Srinivasan and Tim Gray
The Diamonds Foods, Inc. case describes the major accounting blow up at the company in late 2011 that was triggered by a report by Off Wall Street, a prominent short selling research firm. Diamond Foods, a high flying growth company in 2011, grew from a walnut farmers'... View Details
Keywords: Accounting Restatements; Accounting Scandal; Accounting; Financial Analysis; Financial Statement Analysis; Short Selling; Revenue Recognition; Board Of Directors; Audit Committees; Auditing; Financial Reporting; Financial Statements; Agribusiness; Accrual Accounting; Earnings Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Valuation; Revenue; Agriculture and Agribusiness Industry; California; Cambridge
Citation
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Srinivasan, Suraj, and Tim Gray. "Diamond Foods, Inc." Harvard Business School Case 113-055, February 2013.
  • 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.)
  • July 2009 (Revised May 2012)
  • Case

Wareham SC Systems, Inc.

By: David F. Hawkins
CFO tests company's revenue recognition practices against the recently issued SAB 101 requirements and proposes plan for adoption of SAB 101. View Details
Keywords: Revenue Recognition; Standards
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Hawkins, David F. "Wareham SC Systems, Inc." Harvard Business School Case 110-015, July 2009. (Revised May 2012.)
  • 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.)
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