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  • 02 May 2017
  • First Look

First Look at New Research: May 2, 2017

that focuses on selling lower-priced models through large sporting-goods retailers. The manager's strategy has yielded disappointing financial results so far, and he and company executives disagree on the cause and next steps. The Yushan... View Details
Keywords: Carmen Nobel
  • September 2013 (Revised August 2015)
  • Background Note

Leadership and Teaming

By: Ethan Bernstein
Small differences in the leadership of teams can have large consequences for the success of their efforts. Many initiatives fail not because of a fatal error in judgment or insufficient ideas, knowledge, motivation, or capabilities to deliver a solution. They fail... View Details
Keywords: Teams; Teaming; Leadership And Managing People; Leadership; Team Effectiveness; Team Performance; Team Design; Team Leadership; Teamwork; Team Process; Team Function; Team Launch; 60/30/10 Rule; Team Boundary; Distribution Of Leadership Authority; Self-Managed Teams; Virtual Teams; Unbounded Teams; Acts Of Leadership; Execution Teams; Decision Making Teams; Creativity Teams; Team Size; Task Design; Team Timeline; Team Roles; Team Representation; Diversity; Team Familiarity; Collective Intelligence; Team Stages Of Development; Team Coaching; Performance Pressure; X-Teams; Team Focus; Interaction; Management Teams; Managerial Roles; Management Systems; Management Style; Management Skills; Management Practices and Processes; Organizational Design; Organizational Structure; Performance Effectiveness; Performance Efficiency; Performance Productivity; Groups and Teams; Networks; Social Psychology; Behavior; Conflict and Resolution; Creativity; Social and Collaborative Networks; Satisfaction; Prejudice and Bias; Power and Influence; Personal Characteristics; Familiarity; Cognition and Thinking; Attitudes; Projects; Organizational Culture; Organizational Change and Adaptation; Leadership Development; Leadership Style; Leading Change; Knowledge Use and Leverage; Knowledge Sharing; Collaborative Innovation and Invention; Innovation and Management; Innovation Leadership; Design; Interpersonal Communication; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Asia; North and Central America; South America; Atlantic Ocean; Central Asia; Europe; Latin America; Middle East; Oceania; West Indies
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  • June 1993 (Revised May 1997)
  • Case

SKA (Sweden)

By: David F. Hawkins
Management is debating a proposal to capitalize R&D. While Swedish GAAP permits capitalization, the general practice is to expense R&D as incurred. View Details
Keywords: Financial Statements; Financial Reporting; Framework; Balanced Scorecard; Policy; Accounting Industry; Sweden
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  • 12 Nov 2010
  • Research & Ideas

One Report: Integrated Reporting for a Sustainable Strategy

What a company externally reports shapes how it behaves internally. The key question is, "What should companies report?" A new reporting practice--"integrated reporting," which integrates measures of financial and... View Details
Keywords: by Robert Eccles; Accounting
  • 03 Oct 2017
  • First Look

First Look at Research and Ideas, October 3, 2017

https://www.hbs.edu/faculty/Pages/item.aspx?num=53161 forthcoming European Accounting Review The Role of Overbilling in Hospitals' Earnings Management Decisions By: Heese, Jonas Abstract—This paper examines the role of overbilling in... View Details
Keywords: by Sean Silverthorne
  • 04 Apr 2017
  • First Look

First Look at New Research, April 4

Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=51635 forthcoming Journal of Financial Economics Cost of Experimentation and the Evolution of Venture Capital By: Ewens, Michael, Ramana Nanda, and Matthew Rhodes-Kropf... View Details
Keywords: Sean Silverthorne
  • March 2000
  • Background Note

Transfer Pricing

By: Robert S. Kaplan
Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices. View Details
Keywords: Fair Value Accounting; Cost Accounting; Price; Price Bubble; Negotiation; Cost Management; Cost of Capital; Financial Markets; Strategic Planning; Accounting Industry
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  • September 2024 (Revised March 2025)
  • Supplement

Wemade: (Re)Establishing Trust in Blockchain Games (B)

By: Jung Koo Kang, Charles C.Y. Wang, David Allen and Kwangmoon So
This supplement reviews Wemade's efforts to rebuild confidence in its business after its WEMIX coin was delisted from the major South Korean cryptocurrency exchanges on December 8, 2022. It outlines Wemade's strategy of transparency, which included partnerships with... View Details
Keywords: Blockchain; Cryptocurrency; Crypto Economy; Accounting; Financial Reporting; Revenue Recognition; Games, Gaming, and Gambling; Corporate Disclosure; Information Technology; Financial Markets; Governance; Accounting Industry; Accounting Industry; South Korea
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  • August 2000 (Revised November 2001)
  • Background Note

Liability Reporting

By: Paul M. Healy and Preeti Choudhary
By examining key criteria for recognizing a liability, this case explores liability recognition in straightforward situations and then examines the most difficult reporting issues in recording liabilities. These often arise when: 1) uncertainty arises about whether an... View Details
Keywords: Financial Reporting; Legal Liability; Valuation; Problems and Challenges; Accounting Industry
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  • 18 Jun 2007
  • Op-Ed

Leveling the Executive Options Playing Field

managers at the expense of investors and tax authorities.” My comments below provide an overview of the financial and tax accounting systems and their treatment of incentive compensation. Independently, the... View Details
Keywords: by Mihir Desai
  • 01 Aug 2016
  • Research & Ideas

Retail Execs Underplay Current Performance to Investors--but Why?

Retail executives aren’t always giving stockholders the straight scoop about the financial standing of their companies in comments around earnings announcements—and some may be providing misleading information, potentially for their own... View Details
Keywords: by Dina Gerdeman; Financial Services
  • 13 Apr 2015
  • Working Paper Summaries

Implied Materiality and Material Disclosures of Credit Ratings

Keywords: by Robert G. Eccles & Tim Youmans; Financial Services; Financial Services
  • 10 Mar 2014
  • Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

changes had any impact in the lead-up to the financial crisis. HBS Associate Professor Suraj Srinivasan and Harvard Law School Professor John C. Coates leverage the benefit of hindsight to assess research findings from over 120 papers in... View Details
Keywords: by Julia Hanna; Accounting; Accounting
  • 19 Sep 2011
  • Research & Ideas

Doomsday Coming for Catastrophic Risk Insurers?

Kenneth A. Froot spends more time thinking about natural disasters than the average business school professor. In addition to the rise and fall of the Dow and the long-term implications of the financial crisis in Greece, he has natural... View Details
Keywords: by Maggie Starvish; Financial Services
  • 08 Sep 2003
  • Research & Ideas

A Bold Proposal for Investment Reform

should be a nonprofit organization, with responsibility for rating the performance of financial analysts from the viewpoint of retail investors. We believe that there are costs as well as benefits from liquidity in the capital market. The... View Details
Keywords: by Ann Cullen; Financial Services
  • 20 Dec 2006
  • Op-Ed

Investors Hurt by Dual-Track Tax Reporting

accounting earnings. Corporate tax shelters that reduce book income are rarely, if ever, undertaken, and the main benefit of many shelters is the book income they produce. The proposal to publicly report taxes paid is an eminently... View Details
Keywords: by Mihir Desai
  • September 1992 (Revised March 1997)
  • Case

Summit Distributors (A)

By: William J. Bruns Jr. and Amy P. Hutton
Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing the inventory valuation method from LIFO to FIFO would avoid default but would require higher future income... View Details
Keywords: Taxation; Cost Accounting; Cash Flow; Interest Rates; Economic Systems; Borrowing and Debt; Financial Statements; Valuation; Accounting Audits; Financing and Loans; Accounting Industry; Accounting Industry
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  • Student-Profile

Elliot Tobin

Accountants aren’t typically distinguished by their athletic prowess—unless that accountant is Elliot Tobin, HBS doctoral student and former captain of MIT’s football team, where he was named an... View Details
  • June 1995 (Revised May 1996)
  • Teaching Note

American Express TRS Charge-Card Receivables and Lehman Brothers and the Securitization of American Express Charge-Card Receivables TN

By: Andre F. Perold and Wai Lee
Teaching Note for (9-293-120) and (9-293-121). View Details
Keywords: Credit Cards; Accounting; Financial Services Industry
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  • 02 Dec 2013
  • Research & Ideas

Companies Choreograph Earnings Calls to Hide Bad News

(reported revenues before they were earned) or otherwise manipulated the books to make their earnings look better, were more likely to cast a call. "If you've been engaging in somewhat shady activity in your accounting books, the last... View Details
Keywords: by Julia Hanna; Financial Services