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Related Archival Collections | Baker Library | Bloomberg Center | Harvard Business School
Skip to Main Content Lehman Brothers Collection Resources Baker Library Collections Corporate Reports Collection R. G. Dun & Co. Credit Reports HBS Cases Baker Old Class... View Details
- 09 Jan 2006
- Research & Ideas
What Really Drives Your Strategy?
Professor Bower, since 1970 you have articulated views on the resource allocation process and how it fundamentally shapes corporate strategy. Could you give us a brief overview of the resource allocation process? Bower: Organizations of... View Details
Keywords: by Martha Lagace
- Web
Baker Library Collections | Baker Library | Bloomberg Center | Harvard Business School
Skip to Main Content Lehman Brothers Collection Resources Baker Library Collections Corporate Reports Collection R. G. Dun & Co. Credit Reports HBS Cases Baker Old Class... View Details
- November 1999
- Background Note
Operating Segment Disclosures
By: David F. Hawkins
Discusses the accounting rules that govern operating segment disclosure. View Details
Keywords: Financial Reporting; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Operations
Hawkins, David F. "Operating Segment Disclosures." Harvard Business School Background Note 100-025, November 1999.
- 01 Sep 2012
- News
Faculty Research Online
A Pragmatic Alternative for Creating a Corporate Social Responsibility Strategy Many companies preach and practice corporate social responsibility, but their efforts often lack an overall strategy that... View Details
- June 2024 (Revised March 2025)
- Case
Wemade: (Re)Establishing Trust in Blockchain Games (A)
By: Jung Koo Kang, Charles C.Y. Wang, David Allen and Kwangmoon So
This case explores the fundamental challenges and accounting issues arising from the integration of blockchain technology into traditional business models. It features Wemade, a South Korean online gaming company that has staked its future on blockchain-based games.... View Details
Keywords: Blockchain; Cryptocurrency; Video Games; Accounting; Financial Reporting; Revenue Recognition; Games, Gaming, and Gambling; Corporate Disclosure; Information Technology; Technology Adoption; Accounting Industry; Information Technology Industry; Video Game Industry; South Korea
Kang, Jung Koo, Charles C.Y. Wang, David Allen, and Kwangmoon So. "Wemade: (Re)Establishing Trust in Blockchain Games (A)." Harvard Business School Case 124-025, June 2024. (Revised March 2025.)
- Web
Lehman Brothers - Introduction | Baker Library | Bloomberg Center | Harvard Business School
Skip to Main Content Lehman Brothers Collection Resources Baker Library Collections Corporate Reports Collection R. G. Dun & Co. Credit Reports HBS Cases Baker Old Class... View Details
- May 2010 (Revised June 2010)
- Supplement
Pfizer: Letter from the Chairman (B)
By: Robert L. Simons and Kathryn Rosenberg
This case continues the story begun in "Pfizer: A Letter from the Chairman" (HBS No. 110-003), revealing the letter Chairman and CEO Jeff Kindler wrote for the 2008 Annual Report. View Details
Keywords: Corporate Accountability; Corporate Governance; Business and Shareholder Relations; Value Creation; Decision Choices and Conditions; Annual Reports; Pharmaceutical Industry; United States
Simons, Robert L., and Kathryn Rosenberg. "Pfizer: Letter from the Chairman (B)." Harvard Business School Supplement 110-004, May 2010. (Revised June 2010.)
- 01 Mar 2013
- News
Faculty Research Online
Accountability Reporting Associate Professor Karthik Ramanna explains three ways to make corporate accountability reports potentially more useful to constituencies that include... View Details
- 01 Mar 2008
- News
India is more Transparent
First, as a result of a legal system derived from the common-law tradition, annual reports provide the basic rudiments of information that Western observers expect, and familiar rules govern corporate... View Details
- Web
Baker Old Class Collection | Baker Library | Bloomberg Center | Harvard Business School
Skip to Main Content Lehman Brothers Collection Resources Baker Library Collections Corporate Reports Collection R. G. Dun & Co. Credit Reports HBS Cases Baker Old Class... View Details
- 18 Jun 2007
- Op-Ed
Leveling the Executive Options Playing Field
Harvard Business School professor Mihir A. Desai argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit... View Details
Keywords: by Mihir Desai
- Web
Lehman Brothers Archives | Baker Library | Bloomberg Center | Harvard Business School
Skip to Main Content Lehman Brothers Collection Resources Baker Library Collections Corporate Reports Collection R. G. Dun & Co. Credit Reports HBS Cases Baker Old Class... View Details
- 01 Jun 2003
- News
Bottom-Line Discrepancies
and the Economy, Desai examines the relationship between book and tax income for U.S. corporations over the last two decades. In the past, the discrepancy between book and tax income was associated with different treatments of... View Details
- 06 Nov 2013
- What Do You Think?
Is Top-Down Resource Allocation on the Rise?
spend between these 4 boxes - is a Corporate/Board function if only because their primary role is to mediate between the needs of the different Biz/Op units within the corporate structure." If top-down approaches to the resource... View Details
Keywords: by James Heskett
- 17 Sep 2024
- HBS Case
The Climate Targets Leaders Need to Know as Regulations Loom
As investor pressure mounts on companies to show their environmental impacts, leaders are encountering an unwieldy tangle of terms and approaches. Climate accounting basics and a dictionary of sorts can help demystify the calculations and voluntary targets that... View Details
Keywords: by Rachel Layne
- 01 Jun 2003
- News
Dean Clark Addresses Journalists
thinkers from business, HBS, and other institutions of higher learning; it will soon report its conclusions and recommendations. Invited to appear as part of the club’s celebrated program of lunchtime speakers, Clark presented his views... View Details
- February 2018 (Revised October 2019)
- Case
Steinhoff International and the Stock Exchange
By: Siko Sikochi and Austin Lim
Nicky Newton-King, the Chief Executive Officer of the Johannesburg Stock Exchange (JSE), was put in a difficult position. A scandal had broken out at Steinhoff, a JSE-listed company, under her watch and there were calls to suspend listing of the company securities from... View Details
Keywords: Accounting; Financial Reporting; Mergers and Acquisitions; Financial Markets; Corporate Governance; Retail Industry; Manufacturing Industry; Distribution Industry; Africa; South Africa
Sikochi, Siko, and Austin Lim. "Steinhoff International and the Stock Exchange." Harvard Business School Case 118-066, February 2018. (Revised October 2019.)
- 2016
- Working Paper
Managers' Cultural Background and Disclosure Attributes
By: Francois Brochet, Gregory S. Miller, Patricia Naranjo and Gwen Yu
We examine how a manager’s ethnic cultural background affects managers’ communication with investors. Using a sample of earnings conference calls transcripts with 26,430 executives from 42 countries, we find that managers from ethnic groups that have a more... View Details
Keywords: Disclosure Tone; Individualism; Conference Calls; Ethnic Group; Management Style; Communication Intention and Meaning; Ethnicity; Corporate Disclosure; Financial Reporting
Brochet, Francois, Gregory S. Miller, Patricia Naranjo, and Gwen Yu. "Managers' Cultural Background and Disclosure Attributes." Harvard Business School Working Paper, No. 17-027, October 2016.
- 01 Sep 2004
- News
Inside Executive Search
source will become a candidate for a search. Developing and Presenting Candidates. After determining a candidate’s potential interest, we arrange a confidential meeting to assess the person against key selection criteria. We then write detailed View Details