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Show Results For
- All HBS Web
(495)
- People (1)
- News (34)
- Research (383)
- Multimedia (1)
- Faculty Publications (238)
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- May 2010 (Revised January 2012)
- Case
The Robin Hood Foundation
By: Alnoor Ebrahim and Cathy Ross
Created by hedge fund and financial managers, the Robin Hood Foundation fights poverty through grants to nonprofit organizations. As the global financial crisis continues to impact the poor disproportionately, the Foundation needs to ensure that its funds are being... View Details
Keywords: Nonprofit Organizations; Philanthropy and Charitable Giving; Poverty; Organizational Design; Performance Effectiveness; Financial Crisis; Programs; Measurement and Metrics
Ebrahim, Alnoor, and Cathy Ross. "The Robin Hood Foundation." Harvard Business School Case 310-031, May 2010. (Revised January 2012.)
- August 8, 2018
- Article
Hospital-based ACOs Face Challenges in Tracking Performance Indicators
By: Christiana Beveridge, Sofia Warner, Greg Leya and Thomas W. Feeley
Given that accountable care organizations (ACOs) have not achieved the degree of cost reductions and quality improvements initially hoped for, we sought to better understand the underlying reasons for their limited success. Our analysis of American Hospital Association... View Details
Beveridge, Christiana, Sofia Warner, Greg Leya, and Thomas W. Feeley. "Hospital-based ACOs Face Challenges in Tracking Performance Indicators." NEJM Catalyst (August 8, 2018).
- December 1999 (Revised December 2010)
- Background Note
Accounting for Income Taxes
By: David F. Hawkins
Accounting for Income taxes under US-GAAP and IFRS. Analysis of income tax information in financial statements. View Details
Hawkins, David F. "Accounting for Income Taxes." Harvard Business School Background Note 100-035, December 1999. (Revised December 2010.)
- Article
Are Buybacks Really Shortchanging Investment?
By: Jesse M. Fried and Charles C.Y. Wang
It’s no secret that the American economy is suffering from the twin ills of slow growth and rising income inequality. Many lay the blame at the doors of America’s largest public corporations. The charge? These firms prefer to distribute cash generated from their... View Details
Keywords: Economy; Investment; Stocks; Business and Shareholder Relations; Equality and Inequality; United States
Fried, Jesse M., and Charles C.Y. Wang. "Are Buybacks Really Shortchanging Investment?" Harvard Business Review 96, no. 2 (March–April 2018): 88–95.
- January 2011 (Revised August 2011)
- Supplement
Kanebo Ltd. (C)
By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno
The exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards. View Details
Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (C)." Harvard Business School Supplement 111-068, January 2011. (Revised August 2011.)
- October 2018 (Revised September 2022)
- Case
Stock-Based Compensation at Twitter
By: Jonas Heese, Zeya Yang and Mike Young
Olivia Nash, an analyst at leading hedge fund BlueShark Capital Management, had just finished listening to the hour-long earnings call for Twitter’s Q4 2017 results. Was Twitter doing well? That depended on which numbers she chose to believe. According to Generally... View Details
Keywords: Twitter; Non-GAAP Disclosure; Stock-based Compensation; Earnings Management; Corporate Disclosure; Compensation and Benefits; Stocks; Measurement and Metrics
Heese, Jonas, Zeya Yang, and Mike Young. "Stock-Based Compensation at Twitter." Harvard Business School Case 119-032, October 2018. (Revised September 2022.)
- February 2018
- Case
Root Capital and the Efficient Impact Frontier
By: Shawn Cole and Caitlin Reimers Brumme
In 2015 Root Capital, a pioneer in the impact investing space, began to explore how to more systematically integrate impact and financial management. After much deliberation, Root Capital landed on ex-ante rating system for any potential investment that produced a... View Details
Cole, Shawn, and Caitlin Reimers Brumme. "Root Capital and the Efficient Impact Frontier." Harvard Business School Case 218-084, February 2018.
- 2008
- Working Paper
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
By: Gustavo A. Del Angel, Stephen Haber and Aldo Musacchio
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks.... View Details
Keywords: Globalized Firms and Management; Accounting; Standards; Financial Crisis; Banks and Banking; Banking Industry; Mexico
Del Angel, Gustavo A., Stephen Haber, and Aldo Musacchio. "Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis." Harvard Business School Working Paper, No. 08-090, April 2008.
- November 2010 (Revised August 2011)
- Case
Australian Vintage Ltd.
By: David F. Hawkins
Following International Financial Reporting Standards guidance company records a number of significant losses and a related deferred tax asset. View Details
Keywords: Accounting; International Accounting; Financial Statements; Financial Reporting; Taxation; Business or Company Management; Asset Management; Assets; Financial Management; Standards; Australia
Hawkins, David F. "Australian Vintage Ltd." Harvard Business School Case 111-034, November 2010. (Revised August 2011.)
- January 2007 (Revised January 2008)
- Case
Amanco: Developing the Sustainability Scorecard
By: Robert S. Kaplan and Ricardo Reisen de Pinho
Describes the challenges of using the Balanced Scorecard to implement a triple-bottom-line strategy for delivering excellent economic, environmental, and social performance. The owners and senior executive team of Amanco, a producer of plastic pipe and complete water... View Details
Keywords: Balanced Scorecard; Measurement and Metrics; Corporate Social Responsibility and Impact; Environmental Sustainability; Social Issues; Strategy; Construction Industry; Industrial Products Industry; Latin America; Brazil
Kaplan, Robert S., and Ricardo Reisen de Pinho. "Amanco: Developing the Sustainability Scorecard." Harvard Business School Case 107-038, January 2007. (Revised January 2008.)
- February 1995 (Revised June 1999)
- Case
Chemical Bank: Implementing the Balanced Scorecard
By: Robert S. Kaplan and Norman Klein
The retail bank division of Chemical Bank faces declining margins and increased competition in its credit and deposit gathering and processing business. It wishes to implement a new strategy to become a preferred financial service provider to target customer groups.... View Details
Keywords: Balanced Scorecard; Adoption; Growth and Development Strategy; Communication Strategy; Customer Relationship Management; Management Systems; Performance Evaluation; Banks and Banking; Measurement and Metrics; Banking Industry
Kaplan, Robert S., and Norman Klein. "Chemical Bank: Implementing the Balanced Scorecard." Harvard Business School Case 195-210, February 1995. (Revised June 1999.)
- October 2008
- Case
The Talbots, Inc., and Subsidiaries: Accounting for Goodwill
By: William J. Bruns Jr.
In 2006, Talbots, Inc., a specialty women's retailer, purchased a competitor, J. Jill. The transaction created a large goodwill account along with accounts for trademarks and other intangible assets. Using prevailing accounting standards (Statement of Financial... View Details
Keywords: FASB; Intangible Assets; Standards; Financial Statements; Goodwill Accounting; Apparel and Accessories Industry; Retail Industry
Bruns, William J., Jr. "The Talbots, Inc., and Subsidiaries: Accounting for Goodwill." Harvard Business School Brief Case 083-254, October 2008.
- 19 Apr 2011
- First Look
First Look: April 19
(B):http://cb.hbsp.harvard.edu/cb/product/211045-PDF-ENG Cash Flow Productivity at PepsiCo: Communicating Value to Retailers F. Asís Martínez-Jerez and Lisa BremHarvard Business School Case 111-069 PepsiCo developed a new metric that... View Details
Keywords: Sean Silverthorne
- October 2011
- Case
Levendary Cafe: The China Challenge
By: Christopher A. Bartlett and Arar Han
Just weeks into her new job, Mia Foster, a first time CEO with no international management experience, is faced with a major challenge at Levendary Cafe, a $10 billion US-based fast food chain. Strategically, many of her corporate staff have become concerned that the... View Details
Keywords: Globalization; International Management; Foreign Subsidiaries; General Managers; Strategy; Management Style; Strategic Planning; Business Subsidiaries; Multinational Firms and Management; Adaptation; Entrepreneurship; Relationships; Standards; Cross-Cultural and Cross-Border Issues; Retail Industry; Food and Beverage Industry; China; United States
Bartlett, Christopher A., and Arar Han. "Levendary Cafe: The China Challenge." Harvard Business School Brief Case 114-357, October 2011.
- 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.
- December 1999 (Revised December 2012)
- Background Note
Measuring Interim Period Performance
By: David F. Hawkins
Covers interim period accounting objectives, theories, and practices. Special financial analysis concerns related to this topic are discussed. A rewritten version of an earlier note. View Details
Keywords: Accounting; Business Ventures; Policy; Management Practices and Processes; Measurement and Metrics; Performance Evaluation
Hawkins, David F. "Measuring Interim Period Performance." Harvard Business School Background Note 100-002, December 1999. (Revised December 2012.)
- April 2009
- Case
Performance Management at Intermountain Healthcare
By: Richard M.J. Bohmer and Alexander Romney
Intermountain Healthcare is a 21-hospital integrated delivery system serving Utah and southern Idaho that is nationally recognized for its highly structured approach to managing the quality of clinical care. This case describes Intermountain's system for improving... View Details
Keywords: Financial Strategy; Health Care and Treatment; Standards; Service Delivery; Outcome or Result; Motivation and Incentives; Health Industry; Idaho; Utah
Bohmer, Richard M.J., and Alexander Romney. "Performance Management at Intermountain Healthcare." Harvard Business School Case 609-103, April 2009.
- November 2017 (Revised June 2019)
- Case
Measuring True Value at Ambuja Cement
By: V. Kasturi Rangan, Suraj Srinivasan and Namrata Arora
The case discusses the measurement of social and environmental impact at Ambuja Cements, one of India’s leading cement companies. Ambuja is a leader in CSR activities and is attempting to quantify its impact, both positive and negative, using the “True Value” framework... View Details
Keywords: Corporate Social Responsibility and Impact; Environmental Sustainability; Value; Measurement and Metrics; Framework; Cost vs Benefits
Rangan, V. Kasturi, Suraj Srinivasan, and Namrata Arora. "Measuring True Value at Ambuja Cement." Harvard Business School Case 518-063, November 2017. (Revised June 2019.)
- 12 Feb 2008
- First Look
First Look: February 12, 2007
the performance of mechanisms intended for human use. Download the paper: http://www.hbs.edu/research/pdf/08-064.pdf PublicationsBusiness Analysis and Valuation: Using Financial Statements. 4th ed. Authors:Paul M. Healy and Krishna G.... View Details
Keywords: Martha Lagace
- March 2011
- Article
Accounting Scholarship That Advances Professional Knowledge and Practice
By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
Keywords: Corporate Disclosure; Asset Pricing; Risk Management; Surveys; Capital Markets; Measurement and Metrics; Valuation; Fair Value Accounting; Management Analysis, Tools, and Techniques; Financial Reporting
Kaplan, Robert S. "Accounting Scholarship That Advances Professional Knowledge and Practice." Accounting Review 86, no. 2 (March 2011): 367–383.