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Show Results For
- All HBS Web
(561)
- News (97)
- Research (392)
- Events (3)
- Multimedia (4)
- Faculty Publications (271)
- 01 Jan 2003
- News
Charles O. Rossotti, MBA 1964
information you have. Ultimately, this process leads you to a zone for judgment; it's a process I have used throughout my career." COMMUNITY OUTREACH Director, The Council for Excellence in Government Director, Capital Partners for Education Director, View Details
- 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
Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999.
- March 1985 (Revised November 1985)
- Case
Wilmington Tap and Die
By: Robert S. Kaplan
The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details
Keywords: Capital Budgeting; Investment; Accounting Audits; Cost Management; Technological Innovation; Information Technology; Performance Productivity; Production; Management Analysis, Tools, and Techniques; Manufacturing Industry
Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.)
- 01 Dec 2002
- News
Bad Times for Business
together or understand when something might be going wrong. Jay Lorsch: There was a cycle of greed throughout the system, and boards, for their part, allowed it to go unchecked. Some audit committees and compensation committees didn't do... View Details
Keywords: Garry Emmons
- 19 Oct 2015
- Research & Ideas
Business Research that Makes for Smarter Public Policy
University of California law professor Jodi Short, and HBS doctoral student Andrea Hugill examined factors such as whether it was more effective to send the same auditors back to a company or send new auditors with each audit. The answer: View Details
Keywords: by Michael Blanding
- 03 Jan 2018
- What Do You Think?
In the Wake of #MeToo, Should Corporate Boards Hire Compliance Officers?
systems." Citing Robert Clarke, past Dean of Harvard Law School, Joe recalled Clarke noted that "Boards could be stewards of the corporation, looking after its long term health, or compliance officers using the Board's time to View Details
Keywords: by James Heskett
- Web
IFC: Japan; Exploring Japan's Innovation Ecosystem - Course Catalog
Course Policies and Course Fee & Financial Aid . Visit IFC Financial Aid for a quick assessment to determine your eligibility and process or contact finaid@hbs.edu for more information. Enrollment: Limited to 45 MBA students (due to the nature of IFCs, View Details
- 28 Apr 2003
- Research & Ideas
Shareholders Key to Corporate Reform
more balanced and comprehensive if management believes that directors might seek an independent opinion. It should be noted that there is a precedent for providing directors with independent funding: The Sarbanes-Oxley Act requires that View Details
- March 2010
- Article
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
By: Ian D. Gow, Daniel Taylor and Gaizka Ormazabal
We review and evaluate the methods commonly used in the accounting literature to correct for cross-sectional and time-series dependence. While much of the accounting literature studies settings in which variables are cross-sectionally and serially correlated, we find... View Details
Keywords: History; Cost of Capital; Activity Based Costing and Management; Performance Evaluation; Cost Accounting; Time Management; Research; Mathematical Methods; Equity; Borrowing and Debt; Accounting Audits; Accounting Industry
Gow, Ian D., Daniel Taylor, and Gaizka Ormazabal. "Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research." Accounting Review 85, no. 2 (March 2010): 483–512.
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details
- January 2011 (Revised July 2011)
- Case
Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants
By: David F. Hawkins
Analyst questions the value of accounting measurement of earnings per share and stock option costs for equity valuation purposes. View Details
Keywords: Earnings Management; Business Earnings; Employee Stock Ownership Plan; Stock Shares; Employee Ownership; Stock Options; Equity; Accounting Audits; Valuation; Profit Sharing; Accounting Industry
Hawkins, David F. "Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants." Harvard Business School Case 111-087, January 2011. (Revised July 2011.)
- 19 Apr 2011
- First Look
First Look: April 19
differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over... View Details
Keywords: Sean Silverthorne
- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
and the processes that have proven so successful in driving the economy. Each of us has an obligation to help change what needs to be changed and to restore that faith—CEOs, legislators, regulators, partners in audit firms, the media, and... View Details
Keywords: by Kim B. Clark
- 01 Mar 2023
- News
March 2023 Alumni and Faculty Books
board papers, policy papers, management strategy reports, business proposals, a commission of inquiry report, minutes of meeting, corporate letters, audit reports, opinion editorials and blog articles. The author also taught a course on... View Details
- 10 Dec 2014
- News
Front-Row Seat
you can’t take the course, you can audit it,” he summarizes. “It took me a few years to sell the companies I had built and to buy my way into media, but that was the pivot.” Despite the Atlantic’s strong position, Bradley is still looking... View Details
- October 2023 (Revised April 2024)
- Case
Accounting Red Flags or Red Herrings at Catalent? (A)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details
Keywords: Accounting Audits; Budgets and Budgeting; Earnings Management; Cost Accounting; Fair Value Accounting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Investment; Trust; Business and Shareholder Relations; Pharmaceutical Industry; Accounting Industry; United States
Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (A)." Harvard Business School Case 124-024, October 2023. (Revised April 2024.)
- 12 Dec 2018
- News
Lesson Plan
trying to go the right way,” Cognetti says. “There’s evidence of that in partnerships like this one.” With one year left in her term, Cognetti is evaluating the lessons she is learning and weighing options for the future. Seeing an ongoing need for increased oversight... View Details
- Web
BiGS Fellows | Institute for Business in Global Society
Professor of Marketing, Pamplin College of Business, Virginia Tech and Co-Founder, Technology, Race and Prejudice (T.R.A.P.) Lab Turner's research explores how race and racism are built into markets, business systems, and technology. The T.R.A.P. Lab has developed an... View Details
- 05 May 2003
- Research & Ideas
Sharing the Responsibility of Corporate Governance
First, information of the sort that would allow shareholders to police corporate behavior on issues, such as the use of child labor, is not easily accessible. Although some companies, such as Royal Dutch Shell, have started to publish View Details
Keywords: by Carla Tishler
- 01 Dec 2008
- News
Lesson from the Fall
precisely what Enron lacked in its governance practices: Sustained attention to the qualitative objectives and ethical standards of the organization; Balanced incentives that reward and penalize results other than economic performance; Systematic View Details