Filter Results:
(2,704)
Show Results For
- All HBS Web
(2,704)
- People (7)
- News (312)
- Research (2,052)
- Events (3)
- Multimedia (9)
- Faculty Publications (1,455)
Show Results For
- All HBS Web
(2,704)
- People (7)
- News (312)
- Research (2,052)
- Events (3)
- Multimedia (9)
- Faculty Publications (1,455)
- 28 Oct 2012
- News
The Perils of Feeding a Bloated Industry
- March 1969 (Revised January 2000)
- Case
Industrial Products, Inc.
By: Joseph L. Bower and John W. Rosenblum
Involves the decision of whether to construct a new plant in another part of the country for a line of fire protection equipment. Capital funds set aside for the construction are blocked by Fireguard's continued record of substantial operating losses and divisional... View Details
Keywords: Decision Choices and Conditions; Factories, Labs, and Plants; Capital; Construction; Financing and Loans; Expansion; Business Earnings; Markets; Product; Manufacturing Industry
Bower, Joseph L., and John W. Rosenblum. "Industrial Products, Inc." Harvard Business School Case 369-019, March 1969. (Revised January 2000.)
- March 2008 (Revised January 2010)
- Background Note
Note on Accountability in the U.S. Health Care System
By: Regina E. Herzlinger and Michael Millenson
This note explains how health care providers, health insurers, and consumers are held accountable for their performance and the entrepreneurial opportunities thus created. View Details
Keywords: Entrepreneurship; Ethics; Insurance; Corporate Accountability; Health Care and Treatment; Demand and Consumers; Health Industry; United States
Herzlinger, Regina E., and Michael Millenson. "Note on Accountability in the U.S. Health Care System." Harvard Business School Background Note 308-111, March 2008. (Revised January 2010.)
- August 1996
- Case
International Oil: Confirmation of Accounts Receivable
By: David F. Hawkins
Hawkins, David F. "International Oil: Confirmation of Accounts Receivable." Harvard Business School Case 197-008, August 1996.
- May 1993
- Teaching Note
Museum Accounting Methods Controversy TN, The
- 2021
- Working Paper
Impact Accounting for Product Use: A Framework and Industry-specific Models
By: George Serafeim and Katie Trinh
This handbook provides the first systematic attempt to generate a framework and industry-specific models for the measurement of impacts on customers and the environment from use of products and services, in monetary terms, that can then be reflected in financial... View Details
Keywords: Impact Measurement; Product Impact; Customer Welfare; Environment; ESG; Product; Customers; Well-being; Environmental Sustainability; Measurement and Metrics; Accounting; Financial Statements; Analysis; Framework
Serafeim, George, and Katie Trinh. "Impact Accounting for Product Use: A Framework and Industry-specific Models." Harvard Business School Working Paper, No. 21-141, June 2021.
- August 2017 (Revised November 2017)
- Case
Accounting for Political Risk at AES
By: Gerardo Pérez Cavazos and Suraj Srinivasan
As a global energy generating company, AES frequently faces challenges from political changes and instability. This is exacerbated by the fact that in many instances AES' primary customer is the government, which is also in charge of law-making. For example, AES'... View Details
Keywords: Political Risk; Asset Impairment; Risk Factors; Fair Value; Fair Value Accounting; Financial Reporting; Financial Statements; Energy Industry; Bulgaria; Dominican Republic; United States; Venezuela
Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Case 118-023, August 2017. (Revised November 2017.)
- August 2023 (Revised October 2024)
- Supplement
Plug Power (B)
By: Jonas Heese, Joseph Pacelli and James Barnett
The case is set in spring 2021, immediately after Plug Power made financial restatements dating back to 2018. The case describes the restatements, which revealed that Plug was reclassifying expense items to boost gross profits. View Details
Keywords: Environmental Accounting; Financial Reporting; Ethics; Profit; Management; Social Enterprise; Energy Industry; Green Technology Industry; United States; Europe
Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (B)." Harvard Business School Supplement 124-018, August 2023. (Revised October 2024.)
- March 2013
- Article
Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support
By: Karthik Ramanna
For the past two decades, fair-value accounting—the practice of measuring assets and liabilities at estimates of their current values—has been on the ascent. This marks a major departure from the centuries-old tradition of keeping books at historical cost. It also has... View Details
Keywords: Fair Value; FASB; Finance; Politics; Financial History; Accounting; Fair Value Accounting; Financial Reporting; Accounting Industry; Accounting Industry; United States
Ramanna, Karthik. "Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support." Harvard Business Review 91, no. 3 (March 2013).
- 1974
- Chapter
Management Accounting in Hospitals: A Case Study
By: Robert S. Kaplan
Kaplan, Robert S. "Management Accounting in Hospitals: A Case Study." In Accounting for Social Goals: Budgeting and Analysis of Nonmarket Projects, edited by J. L. Livingstone and S. Gunn, 131–148. New York: Harper & Row, 1974.
- April 2003 (Revised May 2003)
- Case
Valuation Ratios in the Airline Industry
By: Paul M. Healy, Krishna G. Palepu and Jonathan Barnett
Four firms in the airline industry illustrate the underlying differences in valuation multiples (price-earnings and price-to-book). View Details
Keywords: Valuation; Activity Based Costing and Management; Accounting Audits; Air Transportation Industry
Healy, Paul M., Krishna G. Palepu, and Jonathan Barnett. "Valuation Ratios in the Airline Industry." Harvard Business School Case 103-002, April 2003. (Revised May 2003.)
- January 1987 (Revised March 1987)
- Case
MCI Communications Corp.: National Accounts Program
By: Frank V. Cespedes
Keywords: Telecommunications Industry
Cespedes, Frank V. "MCI Communications Corp.: National Accounts Program." Harvard Business School Case 587-116, January 1987. (Revised March 1987.)
- Web
Online Finance & Accounting Courses | HBS Online
and accounting course is right for me? + – Finance and accounting are essential in any business. All industries require accountants and finance... View Details
- June 2020 (Revised February 2021)
- Supplement
Accounting for Leases at American Airlines (B)
By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
This is a supplement to the “Accounting for Leases at American Airlines (A)” case. The (B) case describes American Airlines’ financial results for the first quarter of 2020, as well as the continuing effects of coronavirus on the airline industry. View Details
Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Health Pandemics; Accounting Industry; Accounting Industry; North and Central America; United States
Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (B)." Harvard Business School Supplement 120-113, June 2020. (Revised February 2021.)
- October 2000 (Revised October 2000)
- Case
Off-Balance Sheet Leases in the Restaurant Industry
By: Amy P. Hutton, Paul M. Healy and Jacob Cohen
Amid mounting concern by credit agencies about off-balance sheet liabilities, an analyst for one of the leading credit-rating agencies has been asked to make a presentation about off-balance sheet liabilities, the strategic analysis behind leasing versus purchasing... View Details
Keywords: Fair Value Accounting; Property; Leasing; Financial Statements; Capital Structure; Credit; Financial Services Industry
Hutton, Amy P., Paul M. Healy, and Jacob Cohen. "Off-Balance Sheet Leases in the Restaurant Industry." Harvard Business School Case 101-033, October 2000. (Revised October 2000.)
- October 2000
- Teaching Note
Drivers of Industry Financial Structure
By: Dwight B. Crane and Indra Reinbergs
Teaching Note for (9-201-039). View Details
- November 1985
- Case
Omega Novelty Shop: Economic vs. Accounting Concepts
By: David F. Hawkins
Hawkins, David F. "Omega Novelty Shop: Economic vs. Accounting Concepts." Harvard Business School Case 186-110, November 1985.
- January 1997
- Teaching Note
International Oil: Confirmation of Accounts Receivable TN
By: David F. Hawkins
- 18 Jun 2024
- Research & Ideas
Industrial Decarbonization: Confronting the Hard Challenges of Cement
Cities like Cairo; Chongqing, China; Delhi; and Kinshasa, Congo are experiencing population explosions accompanied by unprecedented demand for homes, offices, factories, and infrastructure. In the United States, the Biden Administration’s policy-driven infrastructure... View Details
- 2023
- Working Paper
Deep Responsibility and Irresponsibility in the Beauty Industry
By: Geoffrey Jones
This working paper employs the concept of deep responsibility to assess the social responsibility of the beauty industry over time. It shows that many of today’s problems with the industry have deep historical roots. Products have carried too many health hazards.... View Details
Keywords: Corporate Social Responsibility and Impact; Corporate Accountability; Ethics; Beauty and Cosmetics Industry
Jones, Geoffrey. "Deep Responsibility and Irresponsibility in the Beauty Industry." Harvard Business School Working Paper, No. 23-058, March 2023.