Corporate Reporting - Publications - Faculty & Research

June 2020 (Revised February 2021)
Case

Accounting for Leases at American Airlines (A)

By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley

In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases... View Details

Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Air Transportation Industry; North and Central America; United States

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Medium of Artistic Expression - Edwin H. Land & Polaroid | Harvard Business School

Land, "Chairman's Letter," Polaroid Corporation Annual Report 1976, 5. Polaroid advertisements featured the testimony of Polaroid users who claimed their cameras had made them "the life of the party." 78... View Details

01 Dec 1999
News

From the Editors

have created an enduring record of the School's intellectual engagement in historic events. In their regular reports on social gatherings, curriculum developments, building dedications, and retirements, they have also helped to foster a... View Details

Keywords: Deborah Blagg

01 Dec 2011
News

Knowing the Score

campaign—still one of the most creative promotions any network has ever produced about itself—and the methodology behind it. ESPN has had many corporate owners over the years, and the famous edict of Watergate’s “Deep Throat” to “follow... View Details

Keywords: James Andrew Miller; Organizational Behavior; Performing Arts, Spectator Sports, and Related Industries; Arts, Entertainment

Portrait Project

Molly Jacobson

wait to begin a career with clean clothes, central heating, and easy bathroom access. Compared to many other farm workers, I was blessed to expect this. I think often of this memory as I pursue success in business. In the corporate world,... View Details

15 Sep 2008
Research & Ideas

The Coming Transformation of Social Enterprise

like we got X donations, and we took care of 1,000 children at a cost of $80 a child, which is less than $120 a child spent by comparable organizations. Even that amount of reporting would be very useful, but it is not the norm. By and... View Details

Keywords: by Roger Thompson

08 Mar 2011
First Look

First Look: March 8

PublicationsConcentrating on Governance Authors:Dalida Kadyrzhanova, and Matthew Rhodes-Kropf Publication:Journal of Finance (forthcoming) Abstract This paper develops a novel trade-off view of corporate governance. Using a simple model... View Details

Keywords: Sean Silverthorne

01 Jun 2010
News

The MBA at a Crossroads

students straight from undergraduate programs and promoting internally without requiring an MBA. The global economic crisis only added to the chorus of concerns about the MBA degree. The Carnegie Corporation and Ford Foundation View Details

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

10 Mar 2015
News

Women in Tech: Breaking the Digital Ceiling

gamer, the coder, the hacker—all stereotypically male. Recent statistics give some truth to that image. In 2014, Google reported that 7 out of every 10 of its then 48,600 employees were men. The number was even higher among its engineers... View Details

Keywords: April White

23 Feb 2015
Research & Ideas

How to Break the Expert’s Curse

makes you feel like a beginner all over again." Indeed, the rediscovery group in Zhang's experiment reported that playing with the non-dominant hand made them feel (and sound) more like beginners. Click to watch. Experts in the... View Details

Keywords: by Carmen Nobel; Education

01 Nov 1999
Research & Ideas

Companies, Cultures and the Transformation to the Transnational

businesses were often treated as a portfolio of investments rather than an integrated worldwide business. Such cultural influences were very evident in Lever Brothers and later Unilever, where the important overseas operations were managed by an inner circle of trusted... View Details

Keywords: by Christopher A. Bartlett & Sumantra Ghoshal

October 2019
Supplement

Impax Laboratories: Executing Accretive Acquisitions (B)

By: Benjamin C. Esty and Daniel Fisher

Explores events after Impax announced the acquisition of a portfolio of generic pharmaceutical products from Teva in June 2016. View Details

Keywords: Financial Reporting; Financial Statements; Mergers and Acquisitions; Capital Structure; Financial Strategy; Competition; Competitive Advantage; Corporate Strategy; Pharmaceutical Industry; United States

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07 Apr 2009
First Look

First Look: April 7, 2009

multinational firms requires a similar fortitude. Download the paper: http://www.hbs.edu/research/pdf/09-107.pdf Corporate Misgovernance at the World Bank Authors:Ashwin Kaja and Eric Werker Abstract We test for evidence of View Details

Keywords: Martha Lagace

Web

Video-Coverage of the Financial Crisis | 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 Mar 2017
News

Ask the Expert: Capital Architect

isn’t a lack of ideas: Countless reports sit on shelves gathering dust. Making change happen is ultimately a multifaceted “people” challenge, process, and solution. As in the corporate world, the difference... View Details

30 Aug 2006
Op-Ed

The Compensation Game

Confronting greater media scrutiny and an ever-increasing number of shareholder resolutions focusing on executive pay, Corporate America continues to support current pay practices as a product of "the market." Not too long ago,... View Details

Keywords: by Lucian Bebchuk & Rakesh Khurana

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Buy Now, Pay Later: Research Links - Secondary Resources

HBS Quick Links MBA Executive Education Doctoral Programs Faculty and Research Alumni HBS Publishing Site Index HBS Home Contact Us Map/Directions Introduction Credit in Pre-Industrial Society Credit and the Market Economy: The Rise of Credit View Details

01 Sep 2010
News

Letters to the Editor

principles and objectives as outlined in Enron’s annual report and diligently ask the questions necessary to determine if, in fact, those principles and objectives were being followed by management. They clearly were not. R.E. Mercer (AMP... View Details

Keywords: Securities, Commodities, and Other Financial Investments; Finance

19 Jul 2016
First Look

July 19, 2016

propensity to punish crime in our sample, where most crimes are not reported to the regulator, relative to samples in studies investigating punishment of perpetrators in cases investigated by U.S. regulatory authorities. Punishment... View Details