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  • 2014
  • Working Paper

Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules

By: Abigail Allen and Reining Petacchi
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability increasing provisions embedded in... View Details
Keywords: Accounting; Accounting Industry; United States
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  • 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
Keywords: by by Janelle Conaway; Green Technology; Energy; Industrial Products; Manufacturing
  • 06 Aug 2014
  • News

An Insider's Account of the Yahoo-Alibaba Deal

Keywords: international deal; China; Internet; Yahoo; News, Library, Internet, and Other Services; Information
  • February 2003 (Revised November 2003)
  • Exercise

Accounting for Pensions at General Motors Corporation (A)

By: David F. Hawkins and Jacob Cohen
A potential investor in General Motors is gathering information about investment in General Motor's stock. The investigation leads the investor to review the General Motor's Web site and several CNBC interviews of General Motors' executives. View Details
Keywords: Investment; Accounting; Compensation and Benefits; Financial Services Industry; Financial Services Industry; Financial Services Industry
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  • Web

Accounting & Management Awards & Honors - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students 2024 Jonas Heese : Winner of the Best Paper Award at the 2024 Review of Accounting Studies... View Details
  • February 2003 (Revised November 2003)
  • Exercise

Accounting for Pensions at General Motors Corporation (B)

By: David F. Hawkins and Jacob Cohen
A potential investor in General Motor's stock reviews the retiree benefit note data included in the company's 2001 financial statements as part of the investment analysis of the company. View Details
Keywords: Investment; Accounting; Compensation and Benefits; Financial Services Industry; Financial Services Industry; Financial Services Industry
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  • April 2002
  • Teaching Note

Accounting for the Intel Pentium Chip Flaw TN

By: Gregory S. Miller and V.G. Narayanan
Teaching Note for (9-101-072). View Details
Keywords: Computer Industry
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  • April 2011
  • Teaching Note

Accounting for the iPhone at Apple, Inc. (TN)

By: Francois Brochet and Krishna G. Palepu
Teaching Note for 111003. View Details
Keywords: Accounting; Revenue; Corporate Disclosure; Telecommunications Industry
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  • August 2006 (Revised August 2007)
  • Case

Revenue Recognition Problems in the Communications Equipment Industry

By: Paul M. Healy and Arjuna J Costa
Designed to explore recognition issues in the context of a potential market downturn. In late 2000, Lucent Technologies reports multiple revisions to its recent financial results due to revenue recognition problems, leading to a dramatic decline in its stock price.... View Details
Keywords: Corporate Disclosure; Revenue Recognition; Policy; Supply and Industry; Performance; Communications Industry
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  • 1990
  • Chapter

Limitations of Cost Accounting in Advanced Manufacturing Environments

By: Robert S. Kaplan
Keywords: Cost Accounting; Manufacturing Industry
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  • Fast Answer

Company, topic, & industry alerts

company, topic, or industry of interest. Click Create alert (near the Search button), Complete the settings, then click Save Alert. Financial Times Click Alerts Hub (bottom of the page under Tools). Follow instructions to set delivery... View Details
  • March 1991 (Revised April 1995)
  • Case

IBP and the U.S. Meat Industry

By: David J. Collis and Nancy Donohue
IBP, the largest U.S. beef and pork processor, is facing deteriorating earnings and undertakes a fundamental strategic review in 1990. Having grown from its founding in 1961 to its current position as a low cost, innovative producer of boxed beef, and more recently... View Details
Keywords: Business or Company Management; Product; Competition; Business Earnings; Geography; Vertical Integration; Corporate Strategy; Food and Beverage Industry; United States
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  • January 1991
  • Teaching Note

MCI Communications Corp.: National Accounts Program, Teaching Note

By: Frank V. Cespedes
Keywords: Telecommunications Industry
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  • 2007
  • Working Paper

Mental Accounting and Small Windfalls: Evidence from an Online Grocer

By: Katherine L. Milkman, John Beshears, Todd Rogers and Max H. Bazerman
We study the effect of small windfalls on consumer spending decisions by examining the purchasing behavior of a sample of online grocery shoppers over the course of a year. We compare the purchases customers make when redeeming a $10-off coupon they received from their... View Details
Keywords: Spending; Consumer Behavior; Mathematical Methods; Food and Beverage Industry; Food and Beverage Industry
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  • 09 Apr 2007
  • Research & Ideas

Industry Self-Regulation: What’s Working (and What’s Not)?

trillion hedge fund industry to police itself with voluntary standards and codes. Codes of conduct and self-regulation programs are growing in popularity, but are these initiatives just window dressing to appease critics and deter... View Details
Keywords: by Martha Lagace
  • Web

Leadership, Ethics, and Corporate Accountability Course | HBS Online

This course is part of the Business in Society and Leadership & Management track. Introduction to Leadership, Ethics, and Corporate Accountability ENROLL NOW No application needed for our certificate programs. Start your journey today!... View Details
  • July 2010 (Revised March 2013)
  • Case

Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts

By: Robert G. Eccles and Kerry Herman
Daren Kemp, a partner at leadership consultancy and executive search firm Heidrick & Struggles, is responsible for the firm's relationship with Standard Chartered Bank (Standard Chartered). Standard Chartered is one of 94 companies in Heidrick's strategic partners... View Details
Keywords: Customer Relationship Management; Service Delivery; Partners and Partnerships; Business Strategy; Consulting Industry; Consulting Industry
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  • 24 Apr 2008
  • Working Paper Summaries

Bank Accounting Standards in Mexico: A Layman’s Guide to Changes 10 Years after the 1995 Bank Crisis

Keywords: by Gustavo A. Del Angel, Stephen Haber & Aldo Musacchio; Banking
  • September 1980 (Revised October 1983)
  • Supplement

AT&T -- Long Lines Department National Account Selling (D)

By: Thomas V. Bonoma and Benson P. Shapiro
Keywords: Marketing; Telecommunications Industry
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  • November 2009
  • Article

Is it Fair to Blame Fair Value Accounting for the Financial Crisis?

By: Robert C. Pozen
When the credit markets seized up in 2008, many heaped blame on "mark to market" accounting rules, which require banks to write down their troubled assets to the prices they'd fetch if sold on the open market - at the time, next to nothing. Recording those assets below... View Details
Keywords: Cost Accounting; Fair Value Accounting; Financial Crisis; Assets; Governing Rules, Regulations, and Reforms; Crisis Management; Standards; Banking Industry
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