Publications

18 Jul 2005
Research & Ideas

Time to Rethink the Corporate Tax System?

public documents. More generally, a wholesale revisiting of the rationale for departing from conformity in the reporting of book and tax income seems long overdue. Given that financial View Details

Keywords: by Ann Cullen

September 1995 (Revised June 2002)
Case

Intel Pentium Chip Controversy (A), The

By: V.G. Narayanan and James D Evans

Following Intel Inc.'s decision to replace flawed Pentium chips, the company faces revenue recognition choices. Events leading up to IBM's decision to halt shipment of computers that have Intel's microprocessor inside and Intel's decision to replace all the flawed... View Details

Keywords: Business or Company Management; Decision Choices and Conditions; Revenue Recognition; Computer Industry

August 2010
Supplement

Batson International, S.A. (C)

By: David F. Hawkins

Senior management must sign a management letter. An internal audit reveals a number of questionable accounting practices (B case). How should senior management respond? View Details

Keywords: Accounting Audits; Financial Reporting; International Accounting; Managerial Roles; Standards; United States

August 2001 (Revised October 2001)
Case

Shinsei Bank (D)

By: Michael Y. Yoshino and Perry Fagan

One year later, Yashiro and his management team can be proud of the young bank's first-year results, but face a set of difficult implementation issues. View Details

Keywords: Financial Reporting; Restructuring; Management Systems; Management Teams; Success; Banking Industry

Web

EMIS (Emerging Markets Information System) | Baker Library

EMIS (Emerging Markets Information System) Country and company information on Africa, Asia, Australia, Europe, and the Middle East. Read More Includes country profiles; macroeconomic statistics, forecasts, and analysis; reports on View Details

01 Jun 2003
News

Student Conferences, at a Glance

parlor, as an early source of entrepreneurial influence. Her advice? “Do for yourself. Do for your people. Provide a quality product.” Cyberposium Building Leaders for Technology January 17–19, 2003 Sponsor: HBS High Tech & New Media Club... View Details

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

August 2010 (Revised September 2011)
Background Note

Retiree Pension and Health Benefits

By: David F. Hawkins

Note on accounting for retiree pension and health benefits under IFRS and U.S. GAAP. View Details

Keywords: Financial Reporting; International Accounting; Health Care and Treatment; Compensation and Benefits; Standards; Retirement; United States

09 Oct 2017
Research & Ideas

Fearing Fox News, Democratic-leaning Companies Delayed Negative Announcements

Fox News has influenced how companies disclose financial news. Legal analyst Gregg Jarrett on the set in 2016. Source: Wikipedia Commons, CC 3.0) The United States presidential election of 2000 took place in a simpler time. The internet... View Details

Keywords: by Jen Deaderick; Media & Broadcasting

Fast Answer

Field Course: Investing for Impact

and find the RMA reports under Industry Statistics. Available as Excel files.) Financial Modeling - Interactive financial modeling tools and guides: FactSet -... View Details

Web

VCPE Database Comparison | Baker Library

example) Yes (CFRA Industry Overviews) Saved searches/screenings Yes Yes Yes Yes Custom Alerts Yes No Yes Yes Notes on screening variables Comprehensive financials and valuation info for portfolio companies. Extensive screening and View Details

24 Aug 2016
Research & Ideas

Can Obamacare Be Saved?

On August 15th, Aetna announced that it would reduce by 80 percent its participation in the Obama administration’s public exchanges for health insurance policies in 2017, citing significant financial losses. The move came just a few weeks... View Details

Keywords: by John A. Quelch and Emily Boudreau; Insurance; Health

14 Jul 2003
Research & Ideas

Keeping Your Balance With Customers

Industrial Era, product innovation and operations management predominated. Product innovation ensured the continuous flow of new products that would sustain growth or market share or both. Operations management ensured that costs and View Details

Keywords: by Robert S. Kaplan & David P. Norton

Fast Answer

Challenges and Opportunities in the Restaurant Industry

financial fundamentals for valuation; equity research and investment firm data; For a multimedia learning module on LSEG Workspace check out our Learn with Baker Library LSEG Workspace Introduction. Industry and... View Details

01 Mar 2011
News

Swap ’Em If You Got ’Em

and other personal effects amid the peripatetic military lifestyle gave Hall and some HBS classmates the idea for an online marketplace exclusively for military personnel, the New York Post reported (November 15, 2010). “The goal is to... View Details

Keywords: online retail; online shopping; online marketplace; National Security and International Affairs; Government; News, Library, Internet, and Other Services; Information

13 Mar 2012
First Look

First Look: March 13

Abstract Governments and other organizations often outsource activities to achieve cost savings from market competition. Yet such benefits are often accompanied by poor quality resulting from moral hazard, which can be particularly... View Details

Keywords: Sean Silverthorne

Web

Past Projects | Social Enterprise | Harvard Business School

"Pilot: New York City" was released in October 2023. The press release can be found here and the full report here . Boston Public Schools Hiring Process Improvement Spring 2022 | Focus : Education Operations Team: Jenny Zhou Description:... View Details

24 Apr 2014
News

Improving the lives of underprivileged children in rural India

Through the Bharti Foundation, which was launched in 2000, Sunil Bharti Mittal (OPM 27, 1999), founder and chairman of Bharti Enterprises, advances his belief that quality education is the most important tool for social and economic... View Details

March 1999 (Revised June 2005)
Case

Saevig Corporation

By: Henry B. Reiling and Mark Pollard

The taxpayer purchased land and later transferred it to a family controlled corporation in return for an earn out. When funds were eventually received, the IRS treated them as dividends, whereas the individual and corporate taxpayers contended they were sums paid on... View Details

Keywords: Investment Return; Debt Securities; Taxation; Outcome or Result; Financial Reporting; Family Business; Assets; Business and Stakeholder Relations