Publications

January 2005
Tutorial

Buying Time

By: Robert S. Kaplan

Managers must frequently make decisions involving trade-offs between cash flows to be paid or received at different points in time. Accountants, in turn, must describe transactions that involve the payment and/or receipt of cash far in the future. This interactive... View Details

Keywords: Cash Flow; Value; Interest Rates; Financial Statements

September 2010 (Revised December 2010)
Supplement

Enman Oil, Inc. (D)

By: David F. Hawkins

Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions. View Details

Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States

September 2010 (Revised December 2010)
Supplement

Enman Oil, Inc. (B)

By: David F. Hawkins

Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions. View Details

Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States

April 2004 (Revised April 2011)
Case

Enron Corporation: May 6, 2001 Sell Recommendation

By: David F. Hawkins and Jacob Cohen

A consulting firm to institutional investors recommends selling Enron Corp.'s equity short on May 6, 2001, while many sellside analysts are recommending the stock as a "buy." View Details

Keywords: Judgments; Financial Reporting; Investment; Competency and Skills; Financial Statements; Consulting Industry

Profile

Andrew Goldin

says. "And the depth of the Social Enterprise Initiative – the courses it supports, the trips and extracurricular activities – really drew me in. At HBS, social enterprise is a true priority – not just a mission statement on a web... View Details

September 2010 (Revised August 2011)
Case

Enman Oil, Inc. (A)

By: David F. Hawkins

Company pursues ways to reduce its debt-to-equity ratio by resorting to off-balance sheet debt transactions. View Details

Keywords: Financial Statements; Borrowing and Debt; Equity; Financial Condition; Financing and Loans; United States

Web

Consolidated Balance Sheet | Annual Report 2024

Student Loan Funds 11 11 11 Investment in Facilities 695 698 705 Total Net Assets $ 6,565 $ 6,260 $ 6,204 Total Liabilities + Net Assets $ 6,942 $ 6,639 $ 6,603 Financial Statements: Statement of Activity &... View Details

Web

Annual Report 2024 | Harvard Business School

compared with $6.3 billion as of June 30, 2023. From the Chief Financial Officer Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial... View Details

Web

PDF Downloads | Annual Report 2024

PDF Downloads Key Metrics (pdf) Financial Statements (pdf) View Details

Web

Database Best Practices - Research Computing Services

a balance between the efficiency of relational data and the usability of your database for analysis. Fully document the preparation and building of the database Draft up a design plan. You may find it helpful to create an... View Details

December 1999 (Revised January 2003)
Case

Standard International Inc. (A)

By: David F. Hawkins

The company top management must make a series of accounting decisions that will determine the company's quarterly income. A rewritten version of an earlier case. View Details

Keywords: Financial Reporting; Financial Statements; Inflation and Deflation; International Finance; Research and Development; Accounting Industry

Find at Harvard

November 2006 (Revised October 2007)
Background Note

A Brief Note on Deferred Taxes: An Analysis Perspective

Provides an overview of accounting for deferred taxes. The primary objective is to provide external users with a basic understanding of deferred taxes. A simple illustrative example is provided, which is followed by a discussion of several important issues likely to be... View Details

Keywords: Accounting; Financial Statements; Taxation; Legal Liability; Valuation

November 2000 (Revised April 2002)
Case

Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)

By: David F. Hawkins

The managing partners of a public accounting firm must resolve a number of staff requests for assistance in deciding how audit clients should report their revenues. Each example explores whether revenues should be reported on a gross or net basis. View Details

Keywords: Financial Statements; Accounting Audits; Business Earnings; Budgets and Budgeting; Financial Reporting; Revenue; Accounting Industry

Find at Harvard

19 Mar 2006
Research & Ideas

Unlocking Your Investment Capital

extreme, poorly implemented risk management can lead to the firm's demise. Under Sarbanes-Oxley 404, both the CEO and CFO have to attest with personal liability to the accuracies of the financial statements... View Details

Keywords: by Ann Cullen; Financial Services

01 Sep 2009
News

Consumer Finance Makes HBS Debut

program at HBS. To prepare for that, I teamed up with Howell Jackson at Harvard Law School, who is an expert in financial institutions. We launched the CFS program two years ago, and it gave Howell and me... View Details

Keywords: Roger Thompson; Colleges, Universities, and Professional Schools; Educational Services; Finance

June 1993 (Revised May 1997)
Case

SKA (Sweden)

By: David F. Hawkins

Management is debating a proposal to capitalize R&D. While Swedish GAAP permits capitalization, the general practice is to expense R&D as incurred. View Details

Keywords: Financial Statements; Financial Reporting; Framework; Balanced Scorecard; Policy; Accounting Industry; Sweden

16 Sep 2015
Op-Ed

The Real Duty of the Board of Directors

interests of the corporation itself. As one of us responded in a recent interview with John Authers of the Financial Times, “The shareholders don’t actually own the corporation. They own shares in the corporation. The corporation owns... View Details

Keywords: by Robert G. Eccles & Tim Youmans

November 2010 (Revised January 2011)
Supplement

DoubleClick, Inc.: Accumulated Other Comprehensive Income

By: David F. Hawkins

FASB and IASB proposal to require comprehensive income statements. View Details

Keywords: Business Earnings; Financial Statements; Governing Rules, Regulations, and Reforms