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  • February 2025 (Revised March 2025)
  • Case

Accounting for Bitcoin at Block

By: Charles C.Y. Wang, Seil Kim and Sa-Pyung Sean Shin
Abstract: This case explores Block Inc.'s accounting practices for Bitcoin transactions and their impact on financial reporting. Following a 10% stock price drop after missing revenue estimates in Q3 2024, Block faced scrutiny over its Bitcoin-driven revenue model.... View Details
Keywords: Cryptocurrency; Bitcoin; Fair Value Accounting; Revenue Recognition; Business Model; Fluctuation; Volatility; Revenue; Standards; Valuation
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  • December 2016 (Revised January 2017)
  • Supplement

Accounting for the iPhone Upgrade Program (B)

By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
In October 2016, Apple Inc. announced the financial results for its fiscal year 2016. CEO Tim Cook commented on a very successful fiscal year 2016 and focused on all the positive financial results. However, Apple’s 2016 annual report was also telling another story.... View Details
Keywords: Apple Inc.; iPhone 6s; Accounting; Revenue Recognition; California; United States
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  • 2007
  • Book

An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe

By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details
Keywords: Transition; Financial Instruments; Framework; Market Entry and Exit; Insurance; Revenue Recognition; Fair Value Accounting; Standards; United Kingdom
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  • Article

Tread Lightly Through These Accounting Minefields

By: H. David Sherman and S. David Young
In the current economic climate, there is tremendous pressure—and personal incentive for managers—to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC,... View Details
Keywords: Derivatives; Benchmarking Performance; Accounting; Revenue Recognition; Assets
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  • Research Summary

Land in China's Political Economy

By: Meg Rithmire

Land Bargains and Chinese Capitalism: The Politics of Property Rights under Reform

Published October 2015

China since the 1980s has been the scene of unprecedented efforts at urban construction and growth, even in the absence of privatization... View Details

  • September 2011
  • Article

What Drives Sell-Side Analyst Compensation at High-Status Investment Banks?

By: Boris Groysberg, Paul M. Healy and David A. Maber
We use proprietary data from a major investment bank to investigate factors associated with analysts' annual compensation. We find compensation to be positively related to "All-Star" recognition, investment-banking contributions, the size of analysts' portfolios, and... View Details
Keywords: Investment Banking; Research; Compensation and Benefits; Investment Portfolio; Forecasting and Prediction; Resource Allocation; Status and Position; Business Earnings; Quality; Revenue; Stocks; Voting
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  • November 2005 (Revised December 2016)
  • Case

Bally Total Fitness (A): The Rise, 1962–2004

By: John R. Wells, Elizabeth A. Raabe and Gabriel Ellsworth
From a single, modest club in 1962, Bally Total Fitness had grown to become—in management’s words—the “largest and only nationwide commercial operator of fitness centers” in the United States in 2004. Bally had faced its share of challenges, but the last couple of... View Details
Keywords: Bally Total Fitness; Fitness; Gyms; Health Clubs; Chain; Securities And Exchange Commission; Paul Toback; Weight Loss; Exercise; Contracts; Personal Training; Retention; Accounting; Accounting Audits; Accrual Accounting; Finance; Advertising; Business Growth and Maturation; Business Model; For-Profit Firms; Customers; Customer Satisfaction; Public Equity; Financing and Loans; Revenue; Revenue Recognition; Geographic Scope; Multinational Firms and Management; Health; Nutrition; Business History; Lawsuits and Litigation; Management; Business or Company Management; Goals and Objectives; Growth and Development Strategy; Marketing; Operations; Service Delivery; Service Operations; Public Ownership; Problems and Challenges; Business and Shareholder Relations; Business Strategy; Competition; Corporate Strategy; Expansion; Segmentation; Trends; Cost Management; Profit; Growth and Development; Leadership Style; Five Forces Framework; Private Ownership; Opportunities; Motivation and Incentives; Competitive Strategy; Health Industry; United States; Illinois; Chicago
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  • Web

Giving - Alumni

MBA students receive need-based financial aid Learn how you can support students 3,200+ Student and alumni ventures supported by the Harvard Innovation Labs Learn about the Harvard Innovation Labs 27 % Portion of HBS’s operating revenue... View Details
  • Web

Help - Alumni

option but is not automatically applied. Couples must indicate if they would like their gift to be entered jointly, in which case the amount will be split 50/50 for tax purposes but each person will receive class credit and recognition... View Details
  • Web

Finance - Faculty & Research

financial institutions, markets, and instruments contribute to this process. Our approach to research is distinguished by its unique combination of theory, empirical analysis, mathematical modeling, and field observations at companies. Recent Publications View Details
  • Web

Rock 100: The Network - Entrepreneurship

alumni please complete this application form . Criteria for Membership HBS alumni Current operating founders in a senior role Funded at Seed to Series C or generating revenue at rapidly growing pace Demonstrated market traction Benefits... View Details
  • 01 Jan 2014
  • News

To Spot Financial Trouble Early, Use Three Circles: A conversation with Blythe McGarvie of Harvard Business School

  • 16 Mar 2020
  • Research & Ideas

How the Coronavirus Is Already Rewriting the Future of Business

when. With facial recognition and infrared cameras, there can be time series data collected from your temperature and probably what was in the breaths you exhaled, captured over weeks and years, as you enter vestibules and ride... View Details
Keywords: by Dina Gerdeman
  • 22 Feb 2022
  • News

Breaking News

and declining print advertising revenue. That was the firm foundation upon which local newspapers were built, so that pressure on the traditional sources of revenue has obviously put pressure on the rest of the business—and particularly... View Details
Keywords: Jen McFarland Flint; illustration by Dana Smith; News, Library, Internet, and Other Services; Information
  • 21 Apr 2021
  • Research & Ideas

The Pandemic Conversations That Leaders Need to Have Now

change has driven: The rise of knowledge work Trends toward flatter, less hierarchical organizations and recognition of the value-creation of frontline workers Increasing diversity and globalization, creating an awareness of different... View Details
Keywords: by Boris Groysberg, Robin Abrahams, and Katherine Connolly Baden
  • October 1975 (Revised August 1986)
  • Case

Limited Editions, Inc.

Describes a new venture: production of figurines in limited quantities as works of art and investments. Company guarantees to repurchase at original price. View Details
Keywords: Revenue Recognition; Business Startups; Consumer Products Industry
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  • March 2009
  • Supplement

Bausch & Lomb, Inc.: Pressure to Perform (B)

By: Robert L. Simons
This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (B) case can be used in class to demonstrate the serious consequences of overly aggressive accounting. The (B) case should be used after... View Details
Keywords: Decision Choices and Conditions; Revenue Recognition; Organizations; Medical Devices and Supplies Industry; United States
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    Robert F. Dee

    During his CEO tenure, Dee achieved an 800% increase in revenues (over $3 billion) – moving SmithKline into the upper echelons of major pharmaceutical organizations. He introduced the anti-ulcer medication, Tagamet, which became the... View Details
    Keywords: Healthcare

      Clayton L. Mathile

      Mathile bought the struggling pet food company from the founder when it had only one main product. Over the next decade, Mathile increased the company’s revenues by tenfold and introduced a full line of pet food and other pet-related... View Details
      Keywords: Agriculture & Mining

        Steven A. Burd

        store chains in California, Illinois, Alaska and Texas. The improved, larger Safeway is now the third largest retail food chain in terms of sales, with revenues of $28.9 billion, and has earned Burd View Details
        Keywords: Retail