Filter Results:
(3,683)
Show Results For
- All HBS Web
(3,683)
- People (5)
- News (679)
- Research (2,530)
- Events (4)
- Multimedia (34)
- Faculty Publications (1,511)
Show Results For
- All HBS Web
(3,683)
- People (5)
- News (679)
- Research (2,530)
- Events (4)
- Multimedia (34)
- Faculty Publications (1,511)
- March 2005 (Revised July 2007)
- Case
Capital Controls in Chile in the 1990s (A)
By: Laura Alfaro, Rafael M. Di Tella and Ingrid Vogel
In 1991, Chile adopted a framework of capital controls focused on reducing the massive flows of foreign investment coming into the country as international interest rates remained low. Capital inflows threatened the Central Bank's ability to manage the exchange rate... View Details
Keywords: Developing Countries and Economies; Economic Growth; Financial Crisis; Capital; Governance Controls; Business and Government Relations; Chile
Alfaro, Laura, Rafael M. Di Tella, and Ingrid Vogel. "Capital Controls in Chile in the 1990s (A)." Harvard Business School Case 705-031, March 2005. (Revised July 2007.)
- 13 Jun 2011
- HBS Case
Mobile Banking for the Unbanked
we need.” The Harvard Business School case study Mobile Banking for the Unbanked explores two very different examples of mobile financial service models: WIZZIT, a third-party startup that teamed with a major bank to provide View Details
- September 1992 (Revised April 1993)
- Background Note
Recognizing Revenues and Expenses: When Is Income Earned?
By: William J. Bruns Jr.
An introduction to the accrual concept used in accounting and its importance to revenue recognition and the matching concept. To be used in conjunction with inventory valuation cases where delivery may not constitute a sale and revenue. View Details
Bruns, William J., Jr. "Recognizing Revenues and Expenses: When Is Income Earned?" Harvard Business School Background Note 193-047, September 1992. (Revised April 1993.)
- May 1987 (Revised November 1998)
- Case
John Deere Component Works (A)
By: Robert S. Kaplan
The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with... View Details
Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Cost vs Benefits; Production; Budgets and Budgeting; Innovation and Invention; Innovation and Management; Consumer Products Industry
Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.)
- July 2016 (Revised January 2019)
- Case
Cyber Breach at Target
By: Suraj Srinivasan, Lynn S. Paine and Neeraj Goyal
In November and December of 2013, Target Corporation suffered one of the largest cyber breaches to date. The breach that occurred during the busy holiday shopping season resulted in personal and credit card information of approximately 110 million Target customers... View Details
Keywords: Safety; Credit Cards; Customer Relationship Management; Internet and the Web; Governing and Advisory Boards; Crisis Management; Retail Industry
Srinivasan, Suraj, Lynn S. Paine, and Neeraj Goyal. "Cyber Breach at Target." Harvard Business School Case 117-027, July 2016. (Revised January 2019.)
- Article
The Effect of Dividends on Consumption
By: Malcolm Baker, Stefan Nagel and Jeffrey Wurgler
Classical models predict that the division of stock returns into dividends and capital appreciation does not affect investor consumption patterns, while mental accounting and other economic frictions predict that investors have a higher propensity to consume from... View Details
Keywords: Investment; Investment Return; Economics; Stocks; Capital; Business Earnings; Investment Portfolio; Investment Funds; Cost; Saving
Baker, Malcolm, Stefan Nagel, and Jeffrey Wurgler. "The Effect of Dividends on Consumption." Brookings Papers on Economic Activity, no. 1 (2007): 277–291.
- October 2005 (Revised February 2010)
- Background Note
Calculating Free Cash Flows
By: Robin Greenwood and David S. Scharfstein
Outlines the mechanics of calculating free cash flows from historical and proforma financial statements. Focuses on the mechanical process of transforming numbers from financial forecasts into cash flows. View Details
Greenwood, Robin, and David S. Scharfstein. "Calculating Free Cash Flows." Harvard Business School Background Note 206-028, October 2005. (Revised February 2010.)
- 23 Apr 2019
- First Look
New Research and Ideas, April 23, 2019
https://www.hbs.edu/faculty/Pages/item.aspx?num=55999 forthcoming Journal of Accounting Research The Role of Gatekeepers in Capital Markets By: Srinivasan, Suraj, and Sugata Roychowdhury Abstract—Gatekeepers in View Details
Keywords: Dina Gerdeman
- October 1999 (Revised October 2000)
- Case
Coca-Cola Company (A), The
By: David F. Hawkins
In order to fully appreciate Coca-Cola's profitability, financial risk, and operating risk, Jane Wilson, a security analyst, is considering preparing a consolidated financial statement for Coca-Cola analyzing Coca-Cola Enterprises as a fully consolidated entity. View Details
Keywords: Accounting Audits; Financial Statements; Business Earnings; History; Private Sector; Business Units; Consolidation; Organizations; Operations; Private Ownership; Consumer Products Industry; Food and Beverage Industry
Hawkins, David F. "Coca-Cola Company (A), The." Harvard Business School Case 100-001, October 1999. (Revised October 2000.)
- February 2024 (Revised February 2024)
- Case
CLSA: Integrating ESG in Stock Valuation
By: Shirley Lu, Aaron Yoon and Billy Chan
In 2023, a senior financial analyst at the Hong Kong-based stock brokerage firm CLSA was surprised to see that, based on his calculations, the financial impact from climate risks on a major Indian cement manufacturing company’s projected earnings could be massive.... View Details
- September 2023
- Supplement
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy Shih
Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions, and the deep-sea segment, which... View Details
- 2013
- Working Paper
Digital Dark Matter and the Economics of Apache
By: Shane Greenstein and Frank Nagle
Researchers have long hypothesized that spillovers from government, university, and private company R&D contribute to economic growth, but these contributions may be difficult to measure when they take a non-pecuniary form. The growth of networking devices and the... View Details
Keywords: Measurement and Metrics; Internet and the Web; Performance Productivity; Applications and Software; Economic Growth; Research and Development
Greenstein, Shane, and Frank Nagle. "Digital Dark Matter and the Economics of Apache." NBER Working Paper Series, No. 19507, October 2013.
- TeachingInterests
Finance Reporting and Control
Financial Reporting and Control (FRC) is a course about how leaders can design and use performance measurement systems to build more effective organizations. Throughout their careers, business leaders are required to... View Details
- February 2012 (Revised December 2012)
- Supplement
Sino-Forest (B)
By: David F. Hawkins
Excerpts from a hedge fund's report accusing a Chinese bond company of using fraudulent financial statements. View Details
Keywords: Financial Statements; Crime and Corruption; Accounting Audits; Business Earnings; Financial Services Industry; China
Hawkins, David F. "Sino-Forest (B)." Harvard Business School Supplement 112-066, February 2012. (Revised December 2012.)
- Article
MIT Roundtable on Corporate Risk Management
By: Robert C. Merton
Against the backdrop of financial crisis, a distinguished group of academics and practitioners discusses the contribution of financial management and innovation to corporate growth and value, along with the pitfalls and unintended consequences of such innovation.... View Details
Keywords: Financial Crisis; Market Participation; Finance; Innovation and Invention; Growth and Development Strategy; Value; Distribution; Capital Structure; Risk Management; Business Ventures; Business Model; Strategy
Merton, Robert C. "MIT Roundtable on Corporate Risk Management." Journal of Applied Corporate Finance 20, no. 4 (Fall 2008): 20–38.
- September 2023
- Supplement
Icahn Enterprises: Ponzi Scheme or Sound Investment
By: Aiyesha Dey, Jonas Heese and James Weber
Excel Supplement consists of financial statements of Icahn Enterprises and two competitors. View Details
Keywords: Financial Statements
- 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.)
- 09 Dec 2014
- Working Paper Summaries
Does Management Matter in Schools?
- May 1998
- Case
Octane Service Station
By: David F. Hawkins
The owner of a gas station must prepare financial statements. View Details
Hawkins, David F. "Octane Service Station." Harvard Business School Case 198-059, May 1998.
- Working Paper
Benchmarking Against the Performance of High Profile 'Scandal' Firms
By: Emre Karaoglu, Tatiana Sandino and Randy Beatty
In recent years, several high profile firms engaged in accounting fraud that resulted in severe investor losses and erosion of trust in the capital markets. We examine high profile accounting "scandals" prosecuted by the Securities and Exchange Commission. Unlike most... View Details
Keywords: Earnings Management; Ethics; Executive Compensation; Performance Evaluation; Financial Services Industry; United States
Karaoglu, Emre, Tatiana Sandino, and Randy Beatty. "Benchmarking Against the Performance of High Profile 'Scandal' Firms." American Accounting Association Financial Accounting and Reporting Section Paper, July 2006.