Consolidation Accounting - Publications - Faculty & Research

January 2017
Case

The Six CEOs of Tyco International Ltd.

By: John R. Wells and Gabriel Ellsworth

In September 2016, Johnson Controls, Inc. completed the acquisition of Tyco International PLC, a $9.9 billion business with operating profits of $884 million. The purchase consideration was $14.4 billion. Although the deal was billed as a merger, Ireland-based Tyco... View Details

Keywords: Tyco; Dennis Kozlowski; Edward Breen; Fire Safety; Fire Protection; Security; Packaging; Securities And Exchange Commission; Fraud; Accounting; Accounting Audits; Earnings Management; Financial Statements; Goodwill Accounting; Acquisition; Mergers and Acquisitions; Business Conglomerates; Business Divisions; Business Exit or Shutdown; Business Growth and Maturation; Business Headquarters; Business Model; Business Organization; For-Profit Firms; Restructuring; Crime and Corruption; Engineering; Applied Optics; Chemicals; Construction; Metals and Minerals; Ethics; Finance; Cash Flow; Public Equity; Stock Options; Financing and Loans; Initial Public Offering; Profit; Revenue; Geographic Location; Geographic Scope; Global Range; Globalized Firms and Management; Multinational Firms and Management; Corporate Accountability; Corporate Disclosure; Health Care and Treatment; Business History; Executive Compensation; Selection and Staffing; Courts and Trials; Lawfulness; Lawsuits and Litigation; Business or Company Management; Goals and Objectives; Growth and Development Strategy; Market Entry and Exit; Public Ownership; Problems and Challenges; Strategy; Business Strategy; Competition; Competitive Strategy; Competitive Advantage; Consolidation; Corporate Strategy; Diversification; Expansion; Horizontal Integration; Value; Chemical Industry; Construction Industry; Consumer Products Industry; Electronics Industry; Energy Industry; Industrial Products Industry; Manufacturing Industry; Medical Devices and Supplies Industry; Mining Industry; Pharmaceutical Industry; Semiconductor Industry; Telecommunications Industry; Utilities Industry; Republic of Ireland; Switzerland; Bermuda; United States; New Hampshire

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21 May 2021
Blog Post

Alumni Spotlight: Cissy Chen (MBA 2019)

Integration on Stock Valuations. One example of this was when I was asked to evaluate a large OEM company based in Asia. I evaluated the company’s ESG performance by applying the Sustainability Accounting Board’s (SASB) ESG Integration... View Details

18 Aug 2003
Research & Ideas

How New Managers Become Great Managers

from their experiences, managers need to reflect on and consolidate the lessons of those experiences. To change and grow, they must be prepared to engage periodically in introspection—to collect feedback on and analyze their behavior,... View Details

Keywords: by Linda Hill

Web

HBS - Financials | Supplemental Financial Information

2021 Annual Report From The Dean Financials PDF Downloads Archive Financials 5 Year Summary From the CFO Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Financials 5... View Details

Web

Strategy Execution Online Course | HBS Online

Monitoring Performance Create performance measurement systems that account for all dimensions of strategy execution while conserving scarce time and attention. Highlights The Benefits of Diagnostic Control Systems Putting the Three Wheels... View Details

Web

Frequently Asked Questions | HBS Online

are still required for our credential programs: CORe and CLIMB.) You can now immediately enroll and start taking the next step in your career. All programs require the completion of a brief online enrollment form before payment. If you are new to HBS Online, you will... View Details

22 Feb 2022
News

Breaking News

The decline of the community newspaper in the United States has been steep and severe. A quarter of American papers have folded in the last 15 years, and industry-wide consolidation has eviscerated the newsrooms of those that are left,... View Details

Keywords: Jen McFarland Flint; illustration by Dana Smith; News, Library, Internet, and Other Services; Information

10 Feb 2003
Research & Ideas

Commodity Busters: Be a Price Maker, Not a Price Taker

profitability of whole markets.— Benson P. Shapiro Make Your Price This is perhaps most true in pricing, a particularly vexing challenge in today's hypercompetitive marketplace. Major customers exert enormous pressure to force suppliers to cut prices. The View Details

Keywords: by Benson P. Shapiro

Web

HBS - Financials | Statement of Activity & Cash Flows

2022 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Financials From the CFO... View Details

Web

HBS - Financials | Statement of Activity & Cash Flows

2023 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Financials From the CFO... View Details

01 Jun 1999
News

Joel Bines

his new post as an account executive with Nike's largest client, Mont Blanc, the luxury pen manufacturer. His first day at work, however, everything changed. "The senior account executive invited me to lunch... View Details

Keywords: Eileen K. McCluskey

Web

Statement of Activity & Cash Flows | Annual Report 2024

comparability across the Harvard schools, the University has asked all schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. Financial Statements: Statement of... View Details

22 Aug 2012
Research & Ideas

Advertising: It’s Not ‘Mad Men’ Anymore

years: unbundling of agency services, the problem of competing clients sharing a common agency, and concern over consolidation with the growth of holding companies. To understand them, it's first important to appreciate how advertising... View Details

Keywords: by Michael Blanding; Advertising

30 Oct 2005
Research & Ideas

Tuning Jobs to Fit Your Company

exhibit "The Four Spans" provides a summary.) The span of control. The first span defines the range of resources—not only people but also assets and infrastructure—for which a manager is given decision rights. These are also the resources whose performance... View Details

Keywords: by Robert Simons

01 Mar 2008
News

HBS Records an “Excellent” Year

the primary factors driving the School’s success. Consolidated revenue for the fiscal year — which ended June 30, 2007 — grew by $37 million, or 10.1 percent, to $405 million, while expenses increased by $30 million, or 8.7 percent, to... View Details

Keywords: Business Schools & Computer & Management Training; Educational Services

27 Feb 2006
Research & Ideas

Take Responsibility for Rising Stars

Many executives believe that leadership development is a job for the HR department. This may be the single biggest misconception they can have. As corporations have broken down work into manageable activities and then consolidated... View Details

Keywords: by Jeffrey M. Cohn, Rakesh Khurana & Laura Reeves

01 Dec 2015
News

Case Study: Bionic Banking

(Thinkstock/Getty Images) Robo-advisors, like Betterment and Wealthfront, are built for millennials-automated asset management for those with lower account balances or an aversion to traditional financial advisors. Silicon Valley has... View Details

01 Sep 2020
News

Saving Grace

Illustration by Neil Webb About a year before he reached retirement, Frank Chapman started mapping out the travels he and his wife envisioned for their golden years. A career accountant for British telecom companies, he thought it best to... View Details

Keywords: Jen McFarland Flint

20 Feb 2007
First Look

First Look: February 20, 2007

overview of approaches to teaching literacy in grades kindergarten through third grade, as well as the assessment and accountability landscape in U.S. public education. Purchase this case:... View Details

Keywords: Martha Lagace

June 1987 (Revised August 1988)
Case

American Bank

By: Robert S. Kaplan

American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details