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Show Results For
- All HBS Web
(4,747)
- People (2)
- News (1,314)
- Research (2,612)
- Events (20)
- Multimedia (60)
- Faculty Publications (1,578)
- Article
Update on E-liability Accounting
By: Robert Kaplan, Karthik Ramanna and Piyush Jha
Since publication of the original E-liability carbon accounting paper (HBR, Nov 2021), we created the E-liability Institute to help companies, governments, and nonprofits implement the method. The Institute’s mission is to test and validate the method, and develop... View Details
Keywords: Decarbonization; Carbon Footprint; Supply Chain; Environmental Sustainability; Environmental Accounting
Kaplan, Robert, Karthik Ramanna, and Piyush Jha. "Update on E-liability Accounting." Accountability in a Sustainable World Quarterly, no. 4 (September 2023): 96–117.
- August 2020
- Supplement
Luckin Coffee (B): Revelations of Fraud
By: Ramon Casadesus-Masanell and Karen Elterman
This case describes revelations of fraud at Luckin Coffee, beginning with an anonymous report in January 2020 and continuing with the company’s admission in April 2020 that it had inflated its revenues by 2.2 billion RMB ($310 million), almost half its reported... View Details
Keywords: Fraud; Corporate Misconduct; Business Earnings; Financial Statements; Financial Condition; Stocks; Financial Management; Profit; Revenue; Price; Food; Lawfulness; Crime and Corruption; Food and Beverage Industry; Technology Industry; Asia; China
Casadesus-Masanell, Ramon, and Karen Elterman. "Luckin Coffee (B): Revelations of Fraud." Harvard Business School Supplement 721-371, August 2020.
- 28 Jun 2023
- News
Know Your HBS Staff: Margaret Mitropoulos
Economic Value of the Advertising-Supported Internet Ecosystem
This 105 page report analyzes the structure and dynamics of the commercial internet by classifying individually the internet-dependent revenues and employment of the 412 largest firms that participate in the ecosystem, and rolling up smaller firms and individuals. The... View Details
- 17 Sep 2019
- Cold Call Podcast
How a New Leader Broke Through a Culture of Accuse, Blame, and Criticize
Suraj Srinivasan
Suraj Srinivasan is the Philip J. Stomberg Professor of Business Administration, a member of the Accounting and Management faculty unit, and chair of the
- September 2016 (Revised December 2018)
- Case
Joan Bavaria and Multi-Dimensional Capitalism
By: Geoffrey Jones and Seema Amble
The case examines the career of Joan Bavaria, a pioneer of socially responsible investing and founder of Trillium Asset Management and Ceres, the nonprofit organization advocating for sustainability leadership. It describes her personal journey from art student and... View Details
Keywords: Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Personal Development and Career
Jones, Geoffrey, and Seema Amble. "Joan Bavaria and Multi-Dimensional Capitalism." Harvard Business School Case 317-028, September 2016. (Revised December 2018.)
- November 2010 (Revised December 2011)
- Supplement
Oriflame S.A. (C)
By: David F. Hawkins and Karol Misztal
Notes from Oriflame's 2009 annual report relevant to the assessment of the monetary impact of Oriflame's FX risk management actions. View Details
Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Annual Reports; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry
Hawkins, David F., and Karol Misztal. "Oriflame S.A. (C)." Harvard Business School Supplement 111-052, November 2010. (Revised December 2011.)
- January 2011 (Revised August 2011)
- Supplement
Kanebo Ltd. (C)
By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno
The exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards. View Details
Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (C)." Harvard Business School Supplement 111-068, January 2011. (Revised August 2011.)
- 13 Nov 2020
- Working Paper Summaries
The European Commission’s Sustainable Corporate Governance Report: A Critique
- March 2009
- Article
Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment
By: Mihir Desai and Dhammika Dharmapala
This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to... View Details
Desai, Mihir, and Dhammika Dharmapala. "Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment." National Tax Journal 62, no. 1 (March 2009): 169–186.
- June 1995
- Case
Banc One Corporation (A)
As Banc One's use of derivatives had proliferated, investors and analysts had expressed increasing concern about the size of derivative portfolios, the potential sensitivity of their value to interest rate swings, and the lack of standardized reporting on their use.... View Details
Keywords: Credit Derivatives and Swaps; Investment Banking; Financial Reporting; Annual Reports; Banking Industry
Barth, Mary E., and Dale Coxe. "Banc One Corporation (A)." Harvard Business School Case 195-207, June 1995.
- 04 Aug 2023
- Blog Post
Aaron Sabin (MS/MBA 2023): Engineering a Climate Change Solution by Cutting the Cost of Carbon Capture
“Humanity is on thin ice,” UN Secretary-General António Guterres said during a video message in March 2023. “And that ice is melting fast." Guterres was responding to the AR6 Synthesis Report from the United Nations Intergovernmental... View Details
- August 1983 (Revised March 2011)
- Case
Honda (A)
Describes the history of Honda Motor Company from its beginning through its entry into and subsequent dominance of the U.S. market. The history is explained primarily in terms of strategic factors and quoted from two sources: an earlier case and Boston Consulting Group... View Details
Christiansen, Evelyn T., and Richard Pascale. "Honda (A)." Harvard Business School Case 384-049, August 1983. (Revised March 2011.)
- 23 Jan 2018
- News
Britain Isn't The Only Place With A Loneliness Problem
- TeachingInterests
Online Teaching
By: V.G. Narayanan
I teach introductory financial reporting online through HBS Online. View Details
- September 1997 (Revised August 1999)
- Case
Boston Chicken, Inc.
By: Paul M. Healy
This case examines Boston Chicken's franchise strategy for growing its innovative restaurant business, and the associated accounting reporting issues that arise. View Details
Keywords: Financial Reporting; Franchise Ownership; Financial Strategy; Business Strategy; Food and Beverage Industry
Healy, Paul M. "Boston Chicken, Inc." Harvard Business School Case 198-032, September 1997. (Revised August 1999.)