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  • Web

2024 Reunion Presentations - Alumni

firm fading toward irrelevance, plagued by internal fights and inertia. A key element of his leadership approach was to redefine the company’s purpose (the “why?”) and culture (the “how?”), and to link them to the company’s strategy (the... View Details
  • November 2010 (Revised December 2010)
  • Case

Electro, Inc.

By: David F. Hawkins
CFO of U.S. company preparing for U.K. analyst meetings reviews his company's 2008 earnings per share calculations. View Details
Keywords: Business Earnings; Financial Reporting; International Accounting; Standards; United Kingdom; United States
Related
  • 18 Jun 2007
  • Op-Ed

Leveling the Executive Options Playing Field

true economic performance is. The evolution of the 2 parallel universes of financial and accounting reporting systems appears to be a historical accident rather than a manifestation of 2 competing views of what profits should be. Aligning... View Details
Keywords: by Mihir Desai
  • 06 Jan 2003
  • Research & Ideas

Why Expensing Options Doesn’t Solve the Problem

transactions that were favorable to the SPE but not to Enron. The furor over expensing is, if anything, a sideshow distracting us from deeper flaws in accounting standards, compensation philosophy, and professional View Details
Keywords: by William Sahlman
  • 10 Mar 2014
  • Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

Srinivasan, who also cites the important role of the Public Company Accounting Oversight Board (PCAOB), a nonprofit private corporation created by SOX that oversees auditors of SEC-registered companies. Markets Have Benefitted Despite... View Details
Keywords: by Julia Hanna; Accounting; Accounting
  • 01 May 2006
  • Research & Ideas

What Companies Lose from Forced Disclosure

concerns occur whenever employees take into account the impact of their current actions on their future career. In essence, whenever the internal and/or external labor market observes a performance measure... View Details
Keywords: by Ann Cullen; Financial Services
  • 07 Aug 2017
  • Research & Ideas

'Be Yourself (Within Reason)' and Other Job Search Survival Tips

Credit:  iStock If you think looking for a job in your profession is difficult, try being an accounting PhD looking for work in academia. Harvard Business School Assistant Professor Ethan Rouen advises job hunters to start a physical... View Details
Keywords: by Sean Silverthorne; Accounting; Accounting
  • December 2010 (Revised September 2011)
  • Case

Kanebo Ltd. (A)

By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez
Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting. View Details
Keywords: History; Business Conglomerates; Misleading and Fraudulent Advertising; Consolidation; Financial Statements; International Finance; International Accounting; Standards; Goodwill Accounting; Manufacturing Industry; Japan
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  • Profile

Oliver Bladek

Why was getting a business education important to you? In my undergraduate studies, I had received a business degree where I learned the basics of business (the 4Ps of marketing, accounting debits and credits, NPV, etc). I wanted to come... View Details
Keywords: Entrepreneurship; Consulting
  • 29 May 2014
  • Research & Ideas

Research Symposium 2014

to favor this experienced view." He cited the example of several meetings in the year 2000, during which the Financial Accounting Standards Board was hashing out rules regarding mergers and acquisitions. At... View Details
Keywords: by Carmen Nobel; Accounting; Accounting
  • Profile

Jackie Burgos

major to take. I heard that accounting was the language of business, so when I got a scholarship to Pace, which has a great accounting program, I went.” There, Jackie distinguished herself, not just by her... View Details
Keywords: Entertainment / Media; Other Financial Services; Services

    Risks, Opportunities, And Investments In The Era Of Climate Change (ROICC)

    The MBA course on "Risks, Opportunities, and Investments in an Era of Climate Change" is ideal for students who aspire to become entrepreneurs by starting their own company or joining a start-up that is driving innovation and solving challenges posed by climate change.... View Details
    • November 1993 (Revised July 1995)
    • Background Note

    Introduction to Transnational Financial Statement Analysis

    By: David F. Hawkins
    Keywords: International Accounting; Financial Statements
    Related
    • April 1994 (Revised November 1998)
    • Case

    Kendall Square Research Corporation (A)

    By: William J. Bruns Jr.
    Kendall Square Research was a small competitor in the supercomputer industry. As sales grew rapidly in 1992 and early 1993, the company sold stock to the public for the first time and analysts forecast higher earnings for 1993. However, when the company's revenue... View Details
    Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry
    Related
    • 02 Jun 2011
    • Research & Ideas

    Signing at the Top: The Key to Preventing Tax Fraud?

    the Internal Revenue Service is the federal tax gap, which is the difference between what Americans should pay on their taxes and what they actually do pay. According to the IRS's most recent estimates the gap amounts to around $350... View Details
    Keywords: by Carmen Nobel; Accounting
    • 19 May 2003
    • Research & Ideas

    Expensing Options Won’t Hurt High Tech

    place at the right time or penalized just for being in the wrong place at the wrong time. A strong case can also be made for the superiority of properly designed restricted stock grants and deferred cash payments. Yet current accounting... View Details
    Keywords: by Zvi Bodie, Robert S. Kaplan & Robert C. Merton
    • November 2010 (Revised July 2011)
    • Supplement

    Oriflame S.A. (B)

    By: David F. Hawkins and Karol Misztal
    Exercise for recording derivative hedging transactions, accompanied by a technical note on IFRS derivative accounting. View Details
    Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry
    Related
    • April 2011
    • Teaching Note

    Leasing Decision at Magnet Beauty Products, Inc. (TN)

    By: Krishna G. Palepu and George Serafeim
    Teaching Note for 111039. View Details
    Keywords: Leasing; Financial Statements; Accounting; Standards; Beauty and Cosmetics Industry
    Related
    • July 2002 (Revised March 2005)
    • Case

    Kendall Square Research Corporation (A) (Abridged)

    By: William J. Bruns Jr. and F. Warren McFarlan
    Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993, and the company sold stock to the public for the first time. Analysts forecasted higher earnings for 1993, then the company's revenue recognition... View Details
    Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry
    Related
    • 17 Sep 2024
    • HBS Case

    The Climate Targets Leaders Need to Know as Regulations Loom

    As investor pressure mounts on companies to show their environmental impacts, leaders are encountering an unwieldy tangle of terms and approaches. Climate accounting basics and a dictionary of sorts can help demystify the calculations and voluntary targets that... View Details
    Keywords: by Rachel Layne