Earnings - Publications - Faculty & Research

December 1992 (Revised March 1997)
Case

Peoria Engine Plant (A)

Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details

Keywords: Cost Management; Cost Accounting; Budgets and Budgeting; Earnings Management; Reports; Financial Reporting; Management Analysis, Tools, and Techniques; Performance Improvement; Performance Productivity; Factories, Labs, and Plants; Auto Industry

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June 1999 (Revised August 2004)
Case

NFL-Network Television Contracts, 1998-2005, The

By: Stephen A. Greyser

The National Football League (NFL) is negotiating its next round of national television contracts with its broadcast and cable TV partners. The revenues from these contracts constitute a major source of income for the individual NFL teams. The case provides information... View Details

Keywords: History; Rights; Contracts; Business Earnings; Negotiation; Partners and Partnerships; Budgets and Budgeting; Entertainment and Recreation Industry

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November 2000 (Revised April 2002)
Case

Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)

By: David F. Hawkins

The managing partners of a public accounting firm must resolve a number of staff requests for assistance in deciding how audit clients should report their revenues. Each example explores whether revenues should be reported on a gross or net basis. View Details

Keywords: Financial Statements; Accounting Audits; Business Earnings; Budgets and Budgeting; Financial Reporting; Revenue; Accounting Industry

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Through strategic acquisitions including Parke-Davis, American Optical Company, and Vister, Hensley significantly expanded Warner-Lambert’s business lines and international presence. Under his leadership, revenues and earnings more than... View Details

Keywords: Personal Care & Home Products

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Online Learning Track Programs | HBS Online

What Are Learning Tracks? Learning Tracks enable participants to take three courses within a specific subject area to gain deeper insights and expertise. Those who successfully complete three courses from their selected Learning Track within 18 months will View Details

20 Sep 2011
News

A Taxing Question

The Obama administration reportedly is considering big changes in the broken system for taxing the foreign income of US corporations. US multinationals have piled up overseas cash holdings in excess of $1 trillion, according to some estimates. Under current law, income... View Details

Keywords: Roger Thompson; Accounting, Tax, Bookkeeping, Payroll Services; Professional Services

01 Dec 2010
News

Eight Join HBS Faculty

capital markets and firms’ social, environmental, and governance performance. Lakshmi Ramarajan, an assistant professor in the Organizational Behavior Unit, also had ties to HBS before joining the faculty. After earning her doctorate in... View Details

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Online Digital Marketing Strategy Course | HBS Online

retain customers in a dynamic online environment. 7 weeks 6-7 hours per week 6 modules Self-Paced with regular deadlines This course earns you a Certificate of Completion from HBS Online. What you earn .... View Details

2010
Working Paper

Lawful but Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector

By: Malcolm S. Salter

This paper describes how the gaming of society's rules by corporations contributes to the problem of institutional corruption in the world of business. "Gaming" in its various forms involves the use of technically legal means to subvert the intent of society's rules in... View Details

Keywords: Crime and Corruption; Civil Society or Community; Competitive Advantage; Earnings Management; Trust; Law; Performance; Investment Funds; Private Sector; Behavior; Relationships; Goals and Objectives

Citation

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During Wood’s 18-year tenure as CEO, Lilly’s revenues and earnings increased every year. He is credited with generating a sevenfold increase in revenues and a tenfold increase in earnings – making Eli Lilly... View Details

Keywords: Healthcare

2015
Article

Regulator Leniency and Mispricing in Beneficent Nonprofits

By: Jonas Heese, Ranjani Krishnan and Frank Moers

We posit that nonprofits that provide a greater supply of unprofitable services (beneficent nonprofits) face lenient regulatory enforcement for mispricing in price-regulated markets. Consequently, beneficent nonprofits exploit such regulatory leniency and exhibit... View Details

Keywords: Nonprofit Organizations; Business Earnings; Fairness; Governance Compliance

Citation

September 1996 (Revised September 2004)
Case

Monterrey Manufacturing Company

By: William J. Bruns Jr.

A small manufacturing company plans and budgets sales and expenses to ensure that its strategy is feasible. It must trace costs of manufacturing through work-in-process to finished goods and cost of goods sold, and project cash flows and income. View Details

Keywords: Cost Accounting; Business Earnings; Cash Flow; Sales; Budgets and Budgeting; Manufacturing Industry

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February 2009
Article

Optimal Reserve Management and Sovereign Debt

By: Laura Alfaro and Fabio Kanczuk

Most models currently used to determine optimal foreign reserve holdings take the level of international debt as given. However, given the sovereign's willingness-to-pay incentive problems, reserve accumulation may reduce sustainable debt levels. In addition, assuming... View Details

Keywords: Borrowing and Debt; Motivation and Incentives; Decisions; Emerging Markets; Balance and Stability; Earnings Management; Policy; Interest Rates; International Finance; Cost

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01 Mar 2009
News

HBS Posts Strong Results in 2008

The business of business education produced another year of strong results for HBS during fiscal 2008, which ended last June. Applications for the core MBA Program reached a five-year high of 8,661, and the percentage of admitted students who enrolled hit 91 percent,... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

Portrait Project

Amy McGowan

My history is built on the American Dream. My maternal great-great-grandparents emigrated from Germany determined to build a thriving farm in the Midwest. Hard work enabled them to live the American Dream. My Dad emerged from a life of poverty in the carpet mills of... View Details

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LSEG Workspace | Baker Library

LSEG Workspace Features market quotes, earnings estimates, financial fundamentals, press releases, transaction data, corporate filings, ownership profiles and sell-side equity research. Read More Features market quotes, View Details

01 Mar 2008
News

HBS Career Highlights

Christensen gladly gave up the certainty of planned lectures for the ambiguity of free-flowing discussion driven by his students. HBS ARCHIVES PHOTOGRAPHS COLLECTION, BAKER LIBRARY HISTORICAL COLLECTIONS 1943 Earns his MBA 1953 View Details

Keywords: Roland Christensen; Business Schools & Computer & Management Training; Educational Services

23 May 2019
News

Álvaro Rodríguez Arregui, MBA 1995

Return to Alumni Achievement Awards main page TIMELINE 1967 Born, Mexico City 1990 Receives Gold and Silver Medals, Rowing, Central American Games 1991 Earns BS, Economics, Instituto Technológico Autónomo de México (ITAM) 1995 View Details

Keywords: Susan Young

August 2005 (Revised April 2006)
Case

Kemps LLC: Introducing Time-Driven ABC

By: Robert S. Kaplan

Kemps is making a strategy shift: from being focused on fulfilling customer requests to becoming the best cost dairy producer in the industry. Its existing manufacturing cost system, however, fails to capture the costs associated with handling special flavors, small... View Details