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  • 19 Jul 2011
  • First Look

First Look: July 19

Abstract Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions... View Details
Keywords: Sean Silverthorne
  • 01 Apr 2019
  • What Do You Think?

Does Our Bias Against Federal Deficits Need Rethinking?

scanrail SUMMING UP: Is Modern Monetary Theory a Fancy Term for Today’s Reality? Modern monetary theory (MMT) is “silly thinking” (Andy), “a totally unproven theory” (Alex), a “free lunch” (John), and “questionable economics for certain” (Tat88). Or, it’s a View Details
Keywords: by James Heskett
  • January 2024
  • Supplement

Accounting Red Flags or Red Herrings at Catalent? (B)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Pharmaceutical Industry; Accounting Industry; United States
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  • October 2016 (Revised January 2017)
  • Supplement

Bally Total Fitness (B): The Fall, 2005–2016

By: John R. Wells and Gabriel Ellsworth
By many measures the largest health-club chain in the United States in the early 2000s, Bally Total Fitness sold most of its remaining fitness clubs to 24 Hour Fitness in 2014 and disappeared from the industry top 100 rankings. After Bally was bedeviled by accounting... View Details
Keywords: Bally Total Fitness; Accounting; Accounting Audits; Accrual Accounting; Business Earnings; Revenue Recognition; Financial Statements; Acquisition; Business Exit or Shutdown; For-Profit Firms; Crime and Corruption; Borrowing and Debt; Capital; Capital Structure; Cash; Cash Flow; Public Equity; Financial Condition; Insolvency and Bankruptcy; Financing and Loans; Investment Activism; Profit; Revenue; Geographic Scope; Business History; Executive Compensation; Resignation and Termination; Annual Reports; Contracts; Lawsuits and Litigation; Business or Company Management; Marketing; Market Entry and Exit; Private Ownership; Public Ownership; Problems and Challenges; Strategy; Business Strategy; Competition; Corporate Strategy; Health Industry; Accounting Industry; United States; Illinois; Chicago
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  • 11 Jul 2006
  • First Look

First Look: July 11, 2006

service provider Geek Squad. For the eight years leading up to 2004, Best Buy had reported double-digit revenue growth every year and rarely missed earnings. But on December 13, 2005, Best Buy missed its third-quarter earnings per share... View Details
Keywords: Sean Silverthorne
  • 12 Oct 1999
  • Research & Ideas

Women Leading Business: A New Kind of Conversation

which our faculty provide. EE: What is the typical profile of the group? Hart: The single defining characteristic of our participants is that they have achieved a position of extraordinary responsibility and recognition in their industry... View Details
Keywords: Re: Myra M. Hart & Cynthia A. Montgomery
  • 04 Feb 2008
  • Research & Ideas

Putting Entrepreneurship in the Social Sector

The social sector is big business. In the United States alone some 1.5 million nonprofits and other social ventures have combined revenues of $700 billion and control assets valued at $2 trillion—a seemingly substantial arsenal to tackle... View Details
Keywords: by Sean Silverthorne
  • 18 Oct 2004
  • Research & Ideas

The Bias of Wall Street Analysts

the commissions. After deregulation of rates in 1975, commission rates predictably dropped, and the brokerages were left with a fixed cost of sell-side analyst operations and a shortfall in revenues to fund these activities. Clearly, the... View Details
Keywords: by Ann Cullen; Financial Services
  • 08 Apr 2015
  • What Do You Think?

Are Technology Companies Ripe for Disruption?

can actually use." Paul Hamilton-Smith opined that software companies "mostly subsist from their renewal revenue stream. That stream is generated by 'new and improved' software versions." And Julian Lowe commented that... View Details
Keywords: by James Heskett; Computer; Technology
  • 06 Dec 2016
  • First Look

December 6, 2016

the firm operates above this threshold, managing earnings smoothes revenue and cash flow with few long-term consequences. Below it, managing earnings can tip the firm into a vicious cycle of accelerating decline. Our results have... View Details
Keywords: Sean Silverthorne
  • 11 Nov 2014
  • First Look

First Look: November 11

http://hbr.org/product/cree-inc-introducing-the-led-light-bulb/an/515026-PDF-ENG Harvard Business School Case 115-011 Virtual Revenue Recognition No abstract available. Purchase this case:... View Details
Keywords: Sean Silverthorne
  • 03 Jan 2007
  • First Look

First Look: January 3, 2007

Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993 and the company sold stock to the public for the first time. Analysts forecast higher earnings for 1993, then the company's View Details
Keywords: Sean Silverthorne
  • 08 Jan 2016
  • Research & Ideas

Is it Worth a Pay Cut to Work for a Great Manager (Like Bill Belichick)?

Bowl thanks to a running game built around Dillon. In recognition of his performance, the Patriots restructured Dillon’s contract and paid him a guaranteed $10 million over two years and $25 million over five years. The examples of Branch... View Details
Keywords: by Boris Groysberg & Abhijit Naik; Sports
  • 17 Feb 2009
  • Research & Ideas

What’s Good about Quiet Rule-Breaking

to cooperate with the physicians in the future. Thus, moral gray zones enable both managers and workers to perform their roles. Q: Gray zones might be detrimental to organizational health, even subversive. When employees do things behind the scenes, an organization... View Details
Keywords: by Martha Lagace
  • 14 Dec 2011
  • Research & Ideas

The New Measures for Improving Nonprofit Performance

challenge, which is aligning the interests of different stakeholders. When you think about a business, ideally the customers are paying for a product that generates revenue for the firm, which ultimately generates value in the form of... View Details
Keywords: by Julia Hanna
  • 23 Dec 2002
  • Research & Ideas

Partnering and the Balanced Scorecard

organization's strategy. Almost all companies want to grow revenues and reduce costs, so the objectives in the Balanced Scorecard's financial perspective are fairly generic across organizations. What differentiates the companies is how... View Details
Keywords: by Robert S. Kaplan & David P. Norton
  • 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
Related
  • 10 Jan 2005
  • Research & Ideas

Motivation and the Cross-Sector Alliance

have derived one from our examinations of cross-sector collaborations in the Americas. A basic element is the recognition that there can exist a wide range of motivations across the partners and a mix of motivations for each partner. We... View Details
Keywords: by James Austin, Ezequiel Reficco & SEKN research team
  • 09 Jan 2007
  • First Look

First Look: January 9, 2007

Purchase this note: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=607047 The Pine Street Initiative at Goldman Sachs Harvard Business School Case 407-053 Purchase this case: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=407053 View Details
Keywords: Martha Lagace
  • 28 Jan 2002
  • Research & Ideas

Read All About It! Newspapers Lose Web War

and managers are able to commit aggressively with the recognition that the disruptive business might eventually attack the core business. Unfortunately, threat-induced response also leads to very rigid behavior. We found that despite... View Details
Keywords: by Sean Silverthorne; Entertainment & Recreation; Information; Publishing

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