Publications

November 2009 (Revised August 2013)
Case

IFRS in China

By: Karthik Ramanna, G.A. Donovan and Nancy Dai

In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions, such as for related party disclosures by state-owned firms, to bring them more into line with Chinese interests.... View Details

Keywords: Financial Reporting; International Accounting; Corporate Disclosure; Standards; State Ownership; Business and Government Relations; China

20 Sep 2021
Blog Post

Student Spotlight: Summer Internships in Business and Environment

joining HBS. Cal Brooks (MBA 2022, Section A), Summer Internship: Commercialization Strategy Intern at Malta Malta is building a new type of electro-thermal energy storage system that can collect and store energy from any source (i.e.... View Details

24 Apr 2014
News

Transforming the way the social sector innovates, learns, and improves

To help eradicate poverty worldwide, Esther Hsu Wang (MBA 2009, MPA 2010) aims to ensure that the $630 billion spent annually in international development goes toward programs that work. Wang cofounded IDinsight to inform decisions based... View Details

Web

How Student-Proposed Internships Can Create Value - Recruiting

Inspired by what she heard, she saw a unique opportunity—and took the initiative to pitch herself for a summer internship, even though the company had never hosted an MBA intern before. From Inspiration to Initiative Jessica reached out... View Details

March 2011 (Revised September 2014)
Case

Bridging the GAAPs

By: Gwen Yu

Inconsistencies in accounting treatment across countries are a major obstacle for global equity investment. Adoption of a single accounting standard (IFRS) has been received with much excitement, where apples to apples comparison across countries will become easier.... View Details

Keywords: Financial Reporting; International Accounting; Private Equity; Investment; Globalized Markets and Industries; Information Management; Standards; Valuation

November 2010 (Revised July 2011)
Supplement

Oriflame S.A. (B)

By: David F. Hawkins and Karol Misztal

Exercise for recording derivative hedging transactions, accompanied by a technical note on IFRS derivative accounting. View Details

Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry

May 2006 (Revised November 2006)
Case

China: To Float or Not To Float? (F)- Alcatel and Strong Chinese Competition

By: Laura Alfaro, Rafael M. Di Tella and Ingrid Vogel

The Chinese operations of Alcatel, a global communications solution provider based in France, were faced with strong local competition and a difficult market. It remained unclear how Alcatel would be able to recover growth in the Chinese market. Initiatives were... View Details

Keywords: Currency Exchange Rate; International Relations; Growth and Development Strategy; Research and Development; Competitive Strategy; Horizontal Integration; Communications Industry; China; France; United States

March 2006 (Revised November 2006)
Case

China: To Float or Not To Float? (E)- ABB Investment in China

By: Laura Alfaro, Rafael M. Di Tella and Ingrid Vogel

In July 2005, China revalued its currency by 2.1% and adjusted its exchange rate regime toward a more market-based system. ABB, a global power and automation technologies company based out of Switzerland with operations in China, was among those companies confronted... View Details

Keywords: Currency Exchange Rate; Investment; Multinational Firms and Management; International Relations; Problems and Challenges; Value Creation; China; Switzerland

Career Coach

Gail Chang

into all facets of finance through a leadership rotational program. Then she worked as a consultant under the risk management & pricing function of the company. During her RC summer, Gail interned at an investment bank and specialized in... View Details

Web

Sarah Wong Archives | Social Enterprise

Impact Measurement Inclusive Finance International Development K-12 Education Leadership Fellows Leadership in Challenging Times MBA Programs Microfinance New Venture Competition Non Profit Management Nonprofit Supportive Services Public... View Details

01 Dec 2004
News

Ideas: Books

Case Studies in International Entrepreneurship by Walter Kuemmerle (McGraw-Hill) This collection of 29 cases based on real situations compares opportunities, financing contexts, valuation approaches, and entrepreneurial styles in the... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

01 Dec 2010
News

Iron Lady

OTEH: “Local and international investors need to understand that things have changed” in Nigeria. On the fiftieth anniversary of Nigeria’s independence, one key player who wants to see the oil-rich country truly fulfill its promise is... View Details

Keywords: Finance

David Rockefeller

Having gained much international experience while serving in the United States military during World War II, Rockefeller joined Chase in 1945, honing his international banking skills as he assumed increasing... View Details

Keywords: Finance

04 Oct 2016
Blog Post

Why We Recruit: CVS Health

in an evolving health care market. How long has your organization been recruiting at Harvard Business School and what roles do you hire for?CVS Health has enjoyed a mutually beneficial recruiting partnership with HBS for the past several years. HBS is our top MBA... View Details

Keywords: Health Care

Web

Staff Catering Guidelines | About

pre-approved by the department Business Manager. There may be occasional scenarios where it makes sense for HBS to pay for a meal for HBS INTERNAL employees only, particularly when cross-departmental collaboration and networking... View Details

01 Jun 2025
News

Assets: Matchup

Photo: Allison Sepanek Meg Rithmire first visited China in 2001, the summer after her first year of college. “I remember thinking it would be an interesting country to study because it was so hard for me to understand it,” she recalls. “I figured I would never get... View Details

Keywords: collectibles; faculty; China; Chinese leaders

Portrait Project

Emily Slota

I was raised to speak truth to power. In fourth grade, I walked my first picket line. By eleventh grade, I had learned to filibuster government class until Mr. Michalski would agree to discuss international human trafficking. It was like... View Details

2004
Other Unpublished Work

Just Jobs? China and the Geopolitics of Virtuous Production

Keywords: Developing Countries and Economies; Production; Globalized Economies and Regions; International Relations; Trade; China