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Show Results For
- All HBS Web
(6,999)
- People (12)
- News (1,614)
- Research (4,133)
- Events (49)
- Multimedia (158)
- Faculty Publications (2,875)
- March 1996
- Case
Restructuring in the 1990s (A)
Presents the accounting issues involved with reporting a restructuring charge, including when an entity should recognize an expense and what types of costs are appropriate to be included. Summarizes the deliberations made by the Emerging Issues Task Force in... View Details
Rapier, Donella. "Restructuring in the 1990s (A)." Harvard Business School Case 196-135, March 1996.
Joey Ryu
Joey (Won Jung) Ryu is a doctoral student in the Strategy unit at Harvard Business School. Her primary interests are strategic management, economics of innovation and entrepreneurship. Prior to joining HBS, Joey received her master's degree from Cornell University... 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
Hawkins, David F. "Circuits, Inc." Harvard Business School Case 100-013, November 1999. (Revised March 2003.)
- April 2012
- Article
Storybook-keepers: Numbers and Narratives in Nineteenth-Century America
To give an account of something is to tell a story about it, and to hold someone accountable is to make him responsible for that story. This essay explores the ways bookkeepers wove numbers into narratives and the way the stories they told influence their... View Details
Rosenthal, Caitlin C. "Storybook-keepers: Numbers and Narratives in Nineteenth-Century America." Common-place 12, no. 3 (April 2012).
Bridging the GAAPs
Inconsistencies in accounting treatment across countries are a major obstacle for global equity investment. Founded in 1985, HOLT is an equity valuation service provider that offers its clients (e.g., global equity investors) a consistent performance metrics from... View Details
Justine Murray
Justine is a doctoral student in the Micro Organizational Behavior unit at Harvard Business School. Her research interests include callings, meaningful work, time, money and happiness and how individuals account for each of these factors when making decisions about... View Details
- July 2008
- Case
Aurora Capital Group - Douglas Dynamics
Aurora Capital, a U.S. Private Equity firm, contemplates whether to acquire Douglas Dynamics, the leading U.S. maker of snow plows. Does a business that is highly dependent on the weather, and is seasonal, make a good LBO candidate? This case provides a good... View Details
El-Hage, Nabil N., Birche Fishback, Blake Gottesman, and Michael Marino. "Aurora Capital Group - Douglas Dynamics." Harvard Business School Case 209-010, July 2008.
Yiwei Li
Yiwei Li is a Doctoral student of Business Administration at Harvard Business School. He concentrates on managerial accounting research, with interest in topics like incentive scheme and management control system. He pursues the goal of applying research output into... View Details
- March 2015 (Revised December 2016)
- Case
American Well: The DTC Decision
By: Elie Ofek and Natalie Kindred
In late 2013, telehealth company American Well, which developed a digital platform that allowed patients to conduct online medical consultations with physicians, is considering pursuing a direct-to-consumer (DTC) strategy. Founded in 2006, American Well had, to date,... View Details
Keywords: Health Care; Telehealth; Telemedicine; American Well; Schoenberg; Boston; Israel; Technology; Online Care; Direct-to-consumer; DTC; Health Insurance; Affordable Care Act; Health Care Reform; Accountable Care Organizations; Technology Change; Innovation ＆ Entrepreneurship; Digital Marketing; Strategy; Competition; Information Technology; Marketing; Technological Innovation; Technology Adoption; Entrepreneurship; Marketing Strategy; Health Industry; Technology Industry; Boston; Massachusetts; United States; Israel
Ofek, Elie, and Natalie Kindred. "American Well: The DTC Decision." Harvard Business School Case 515-032, March 2015. (Revised December 2016.)
- December 2010 (Revised July 2011)
- Supplement
DoubleClick, Inc.: Additional Paid-in-CapitalStock Options
By: David F. Hawkins
Income statement and balance sheet consequences of DoubleClick adoption of the fair value method to account for stock options. View Details
- February 2018
- Case
Health Savings Accounts: Enabling Consumer Participation
By: Regina E. Herzlinger and James Wallace
Health savings accounts (HSAs), a creation of the 2003 Medicare Modernization Act, had become an integral part of the drive toward consumer-driven health care. Coupled with high-deductible health plans, HSAs allowed consumers to directly control a significant part of... View Details
- Research Summary
Mark Bradshaw examines how sell-side financial analysts incorporate accounting information in their earnings forecasts, common stock valuations, and investment recommendations. In addition, he analyzes management reporting of modified GAAP earnings figures to... View Details
- 2024
- Working Paper
Principles and Content for Downstream Emissions Disclosures
By: Robert S. Kaplan and Karthik Ramanna
In a previous paper, we proposed the E-liability carbon accounting algorithm for companies to measure and subsequently reduce their own and their suppliers’ emissions. Some investors and stakeholders, however, want companies to also be accountable for downstream... View Details
Keywords: Carbon Emissions; Disclosure; Carbon Footprint; Climate Change; Measurement and Metrics; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact
Kaplan, Robert S., and Karthik Ramanna. "Principles and Content for Downstream Emissions Disclosures." Harvard Business School Working Paper, No. 24-050, January 2024.
- January 2003 (Revised September 2004)
- Case
Consulting by Auditors (B): The Compromise and its Fallout
By: Ashish Nanda
This case tracks the evolution from October 2000 to July 2001 of public debate, regulatory decisions, and firm perspectives on the subject of consulting by accounting firms. View Details
Nanda, Ashish, and Kimberly A. Haddad. "Consulting by Auditors (B): The Compromise and its Fallout." Harvard Business School Case 903-069, January 2003. (Revised September 2004.)
- 2010
- Chapter
Women and Leadership: Defining the Challenges
By: Robin J. Ely and Deborah L. Rhode
We use the experience of Carly Fiorina as an introduction to the continued challenges faced by women in top leadership roles. Although Fiorina, on becoming CEO of Hewlett Packard in 1999, asserted that "there is not a glass ceiling," her memoir eight years later... View Details
Ely, Robin J., and Deborah L. Rhode. "Women and Leadership: Defining the Challenges." Chap. 14 in Handbook of Leadership Theory and Practice, edited by Nitin Nohria and Rakesh Khurana. Harvard Business Press, 2010.
- 16 Jul 2020
- News
Q&A: Harvard impact investing expert on proposed ESG rule
- 28 Aug 2020
- Video
Stata Reproducible Reporting (DynDoc) Demo
- Apr 12 2017
- Testimonial
Career-Booster
- September 2015 (Revised March 2016)
- Case
Intuit: Turbo Tax PersonalPro - A Tale of Two Entrepreneurs
By: Shikhar Ghosh, Joseph Fuller and Michael Roberts
The case provides a vehicle for teaching about both corporate intrapreneurship and the use of lean startup methods. It tells the story of a product manager within Intuit who develops an idea for a new product that spans two of the company's existing business... View Details
Keywords: Business Units; Business or Company Management; Applications and Software; Accounting; Product Development; Financial Services Industry
Ghosh, Shikhar, Joseph Fuller, and Michael Roberts. "Intuit: Turbo Tax PersonalPro - A Tale of Two Entrepreneurs." Harvard Business School Case 816-048, September 2015. (Revised March 2016.)