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Strategy Awards & Honors - Faculty & Research

Business Professors” by Poets & Quants in 2024. 2023 Bharat N. Anand : Winner of the 2023 Robert F. Greenhill Award for Outstanding Contributions to Harvard Business School. Maria P. Roche : Recipient of the... View Details

November 1999 (Revised March 2003)
Case

Circuits, Inc.

By: David F. Hawkins

To allow students to compute and explain quarterly and annual earnings per share figures by using financial accounting standards No. 128. View Details

Keywords: Business Earnings

Web

C. Roland Christensen - Christensen Center for Teaching & Learning

spanned half a century. At the time of his death in 1999, he was the Robert Walmsley University Professor, Emeritus, at Harvard. Beloved and revered by generations of HBS students, Christensen regarded himself first and foremost as a... View Details

December 1999 (Revised March 2001)
Background Note

Lease Accounting and Analysis

By: David F. Hawkins

Discusses global accounting for leases by lessees and lessors with emphasis on U.S. lease accounting standards. A rewritten version of an earlier note. View Details

Keywords: International Accounting; Accounting; Leasing

March 1995 (Revised July 1995)
Background Note

Financial Reporting Fundamentals

By: David F. Hawkins

Deals with the basic accounting conventions (or concepts). The five operative statements of financial concepts issued by the FASB are also discussed. View Details

Keywords: Financial Reporting; Accounting

Web

Events - Business History

Entrepreneurial History," co-organized by Geoffrey Jones and Christina Lubinski. Oct 27 27 Oct 2025 Business History Seminar David Smith (Wilfrid Laurier University), "Reimagining the Mid-Century American... View Details

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

2015
Working Paper

Service Quality, Inventory and Competition: An Empirical Analysis of Mobile Money Agents in Africa

By: Karthik Balasubramanian and David F. Drake

The use of electronic money transfer through cellular networks ("mobile money") is rapidly increasing in the developing world. The resulting electronic currency ecosystem could improve the lives of the estimated 2 billion people who live on less than $2 a day by... View Details

Keywords: Operations Strategy; Base Of The Pyramid; Mobile Money; Inventory Management; Competition; Currency; Service Operations; Mobile and Wireless Technology

SSRN

June 1985 (Revised December 2002)
Background Note

Basic Ratio Analysis and Equity Valuation

By: David F. Hawkins

Describes the use of common financial ratios to analyze a firm's performance and financial condition. Discusses fundamentals of equity valuation. Based on an earlier note by the same author. View Details

Keywords: Valuation; Financial Condition; Equity

Web

Teele Hall | About

2000 in honor of Dean Stanley F. Teele (1906–1967), the modern brick, concrete, and glass structure was designed by Goody & Clancy and constructed in 1985. The 49,000-square-foot building has five floors and... View Details

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About - Business History

About History has played a vital role at Harvard Business School since the School’s founding. The School’s first Dean, Edwin F. Gay, was an economic historian. In “The Rhythm of History” (1923), Gay wrote, “The self-centered, active... View Details

July 2007 (Revised October 2007)
Case

Cintas y Lazos, Inc.

By: David F. Hawkins

A recent Cuban immigrant establishes a new notions store. The initial 3-month, GAAP-based income statement differs from one prepared by an economist friend. The store owner wants to know why one shows a profit and the other a loss. View Details

Keywords: Accounting; Financial Statements; Management Practices and Processes; Standards; Retail Industry; Florida

Web

HBS Entrepreneurship Summit - Alumni

Programs & Events HBS Entrepreneurship Summit NOV 4-5 4-5 NOVEMBER 2022 HBS ENTREPRENEURSHIP SUMMIT: LEADING HIGH-GROWTH VENTURES IN AN UNPREDICTABLE WORLD Brought to you by the Arthur Rock Center for Entrepreneurship and Alumni Relations... View Details

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Advisory Board - Entrepreneurship

Strategic Management Journal and elsewhere. He has also authored, co-authored or supervised over 150 cases at Harvard Business School. He is the author of Do Lunch or Be Lunch: The Power of Predictability in Creating Your Future, published View Details

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Research - Behavioral Finance & Financial Stability

Behavior of Global Banks By: Victoria Ivashina , David S. Scharfstein & Jeremy C. Stein AUG 2015 Foreign banks play large roles in the US domestic funding market. However, unlike domestic banks, which are funded View Details

05 Jul 2011
First Look

First Look: July 5

case:http://cb.hbsp.harvard.edu/cb/product/811055-PDF-ENG Caterpillar, Inc. (A) David F. HawkinsHarvard Business School Case 111-031 2010 Healthcare Reform Act eliminates Medicare Part D subsidy and... View Details

Keywords: Sean Silverthorne

September 2006
Tutorial

Internal Control Process - Online Tutorial

By: David F. Hawkins

Introduces the Internal Control Process by detailing its five components: 1) the internal control environment, 2) risk assessment, 3) internal control activities, 4) information and communications, and 5) monitoring. Includes multiple review exercises throughout the... View Details

Keywords: Accounting; Communication; Assets; Governance Compliance; Governance Controls; Policy; Information; Code Law; Risk Management; System; Online Technology

Web

Marketing Awards & Honors - Faculty & Research

2020–2021 Robert F. Greenhill Award. Isamar Troncoso : Selected as an AMA-Sheth Foundation Doctoral Consortium Faculty Fellow by the American Marketing Association in 2021. Isamar Troncoso : Finalist in the... View Details

October 1993 (Revised June 1997)
Case

Champion International

By: David F. Hawkins

Management must decide which first quarter's earnings numbers to report. The company is classified by its securities market as a "growth" company. The corporate controller prefers a quarterly earnings figure that represents a decline in earnings. View Details

Keywords: Problems and Challenges; Financial Reporting; Judgments; Leadership; Management Teams; Corporate Disclosure