Publications

August 2024
Case

The Walt Disney Company: Management Guidance

By: Joseph Pacelli and James Weber

In November 2023, financial analyst Aurora Fee was forecasting The Walt Disney Company’s earnings and stock price, with the goal of providing an investment recommendation to her clients. Disney, one of the world’s largest media and entertainment companies, had just... View Details

Keywords: Valuation; Accounting; Investment; Communication; Forecasting and Prediction; Business Earnings; Growth and Development Strategy; Financial Services Industry; Entertainment and Recreation Industry; United States

March 1998 (Revised April 1998)
Case

Lehigh Steel

By: V.G. Narayanan and Laura Donohue

Lehigh Steel is a specialty steel manufacturer that plummeted from record profits to record losses in less than three years, driven by an inability to distinguish between profitable and unprofitable business. The scale and growth of service activities and overhead... View Details

Keywords: Measurement and Metrics; Product; Cost; Activity Based Costing and Management; Profit; Accounting; Corporate Finance; Steel Industry

01 Dec 2008
News

Lesson from the Fall

accounting and SEC rules throughout that portion of the company where he had direct authority and accountability. Since Enron is certainly not the only company to have engaged in such gaming, the important question raised by this marker... View Details

Keywords: Malcolm S. Salter; Oil and Gas Extraction; Mining; Electric Power Generation, Transmission, Distribution; Utilities

16 Oct 2012
First Look

First Look: October 16

http://www.sciencedirect.com/science/article/pii/S0048733312001205 A Framework for Research on Corporate Accountability Reporting Author:Karthik Ramanna Publication:Accounting Horizons (forthcoming) Abstract This paper provides an... View Details

Keywords: Sean Silverthorne

Web

3. Financial Obligations | MBA

3. Financial Obligations 3.1 Student Accounts 3.2 Financial Aid 3.3 Student Cost of Attendance 3.4 Tuition & Fees 3.5 Withdrawals, Leaves of Absence, & Return of Federal/Title IV Funding 3.6 VA Benefits 3.7 Financial Aid Fraud 3.8 Health... View Details

August 2005 (Revised April 2006)
Case

Kemps LLC: Introducing Time-Driven ABC

By: Robert S. Kaplan

Kemps is making a strategy shift: from being focused on fulfilling customer requests to becoming the best cost dairy producer in the industry. Its existing manufacturing cost system, however, fails to capture the costs associated with handling special flavors, small... View Details

Keywords: Activity Based Costing and Management; Customer Relationship Management; Cost Accounting; Managerial Roles; Cost Management; Earnings Management; Business Strategy; Time Management; Growth and Development Strategy; Management Teams; Decisions; Food and Beverage Industry

Article

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

By: Edward J. Riedl and Suraj Srinivasan

This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details

Keywords: Managerial Roles; Financial Statements; Economics; Performance; Research; Opportunities; Business Earnings; Motivation and Incentives

SSRN

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October 2024
Course Overview Note

Risks, Opportunities, and Investments in the Era of Climate Change (ROICC)

By: George Serafeim

This course overview note introduces the course Risks, Opportunities, and Investments in the Era of Climate Change to students. View Details

Keywords: Environment; Innovation; Technology; General Management; Organizational Transformations; Investments; Entrepreneurship; Strategy; Finance; Accounting; Leadership; Climate Change; Environmental Sustainability; Management

Fast Answer

Stock, derivative & commodity exchanges

as market capitalization, number of listed companies, trading volume. (Must register for free account to view statistics). World Stock Exchange Fact Book Ref. HG4551 .W67 in the Stamps Reading Room Historical data on exchanges.... View Details

Scott D. Cook

century. The success of Quicken was just the beginning. Cook and Intuit went on to launch a full suite of financial applications from on-line bill payment for individuals to inventory and account receivables management for small... View Details

Keywords: Computers & Electronics

01 Oct 2021
News

Tackling the World’s Most Difficult Challenges

traditional balance sheet does not account for a company’s cost to society. For instance, airlines don’t figure in the environmental costs of travel, which can amount to billions annually. HBS’s Impact-Weighted View Details

September 2011 (Revised August 2013)
Case

China or the World? A Financial Reporting Strategy for Hong Kong's Capital Markets

By: Karthik Ramanna, Gwen Yu and G.A. Donovan

Set in 2010, the case discusses the strategic directions Hong Kong could pursue, particularly vis-a-vis China, as it seeks to preserve its preeminence in the region. In 2010, the Hong Kong Exchange announced that it would allow listed Chinese companies to report using... View Details

Keywords: Governance Compliance; Global Range; Local Range; Competitive Strategy; Global Strategy; Globalized Economies and Regions; Financial Reporting; International Accounting; Hong Kong