Introduction To Accounting - Publications - Faculty & Research - Harvard Business School

Filter Results: (6,995)

Filter Results: (6,995)

Show Results For

← Page 84 of 6,995 Results →

October 2008 (Revised October 2009)
Case

New Century Financial Corporation

By: Krishna G. Palepu, Suraj Srinivasan and Aldo Sesia

After years of rapid growth and stock price appreciation, New Century Financial Corporation, one of the largest subprime loan originators in the U.S., reported accounting problems in early 2007. The resulting liquidity crisis forced the company to file for Chapter 11... View Details

Keywords: Accounting Audits; Financial Reporting; Business Model; Financial Crisis; Insolvency and Bankruptcy; Mortgages; Financial Services Industry; United States

10 Feb 2017
Working Paper Summaries

The Persistent Effect of Initial Success: Evidence from Venture Capital

Keywords: by Ramana Nanda, Sampsa Samila, and Olav Sorenson; Financial Services

August 1992 (Revised July 2013)
Case

ChemBright, Inc.

By: Janice H. Hammond

ChemBright is a small start-up company that manufactures private-label household chemicals. The company sells its products to grocery chains in the New England area. Its strategy is based on a significant logistics-based cost advantage. The primary case decisions are... View Details

Keywords: Price; Growth and Development Strategy; Logistics; Competition; Competitive Advantage; Chemical Industry; New England

2011
Casebook

Cases about Redefining Global Strategy

By: Pankaj Ghemawat and Jordan I. Siegel

In "Cases about Redefining Global Strategy," Pankaj Ghemawat and Jordan Siegel have assembled 26 full-length case studies as a resource for active learning about the nature of cross-border differences and strategies. As technology innovation globalizes markets and... View Details

Keywords: Global Strategy; International Business; Cases; Strategy; Globalization

December 1989
Supplement

People Express Decline: Interview with Don Burr, Video

By: Michael Beer

Presents an interview with Don Burr, CEO, as he reviews his account of how and why People Express failed as a corporation and was ultimately sold to Continental Airlines. View Details

Keywords: Management Teams; Failure; Business Exit or Shutdown; Air Transportation Industry

2008
Working Paper

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

By: Karl A Muller III, Edward J. Riedl and Thorsten Sellhorn

We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor... View Details

Keywords: Fair Value Accounting; Financial Reporting; International Accounting; Corporate Disclosure; Standards; Real Estate Industry; European Union

December 2002
Case

National Economic Accounting: Past, Present, and Future

By: David A. Moss and Sarah A. Brennan

Presents the fundamentals of GDP accounting (including definitions, etc.), examines the history of national accounting, and surveys the international debate over "Green GDP." The first section explains the basic rules and definitions of national economic accounting and... View Details

Keywords: History; Natural Environment; Quality; Accounting; Forecasting and Prediction; Environmental Sustainability; Economy; United States

June 2008
Article

Minimally Acceptable Altruism and the Ultimatum Game

By: Julio J. Rotemberg

I suppose that people react with anger when others show themselves not to be minimally altruistic. With heterogeneous agents, this can account for the experimental results of ultimatum and dictator games. Moreover, it can account for the surprisingly large fraction of... View Details

Keywords: Philanthropy and Charitable Giving; Game Theory; Mathematical Methods

Find at Harvard

2023
Working Paper

New Facts and Data about Professors and Their Research

By: Kyle Myers, Wei Yang Tham, Jerry Thursby, Marie Thursby, Nina Cohodes, Karim R. Lakhani, Rachel Mural and Yilun Xu

We introduce a new survey of professors at roughly 150 of the most research-intensive institutions of higher education in the US. We document seven new features of how research-active professors are compensated, how they spend their time, and how they perceive their... View Details

Keywords: Research; Higher Education; Compensation and Benefits; Measurement and Metrics; Equality and Inequality; Performance Productivity

18 Apr 2013
HBS Seminar

Robin Hanson, George Mason University

August 2018 (Revised July 2020)
Case

Revenue Recognition at HBP

By: Paul Healy and Siko Sikochi

In early 2014, Paul Bills, CFO of Harvard Business Publishing (HBP), sat down with David Wan, the company’s CEO, to discuss budget preparations for the coming year. Bills noted that the performance of Corporate Learning, one of HBP’s three business units, would be... View Details

Keywords: Accrual Accounting; Budgets and Budgeting; Revenue Recognition; Financial Reporting; Publishing Industry; Education Industry; United States

24 Oct 2005
Research & Ideas

Building an IT Governance Committee

chaired by an IT expert. In this mode, it's even more important to get the membership right. For example, the chairman of the IT committee for Novell—a company in strategic mode—founded a major IT-strategy-consulting company, sold it... View Details

Keywords: by Richard Nolan & Warren McFarlan

Article

Foreign Competition and Domestic Innovation: Evidence from U.S. Patents

By: David Autor, David Dorn, Gordon H. Hanson, Gary P. Pisano and Pian Shu

Manufacturing accounts for more than three-quarters of U.S. corporate patents. The competitive shock to this sector emanating from China's economic ascent could in theory either augment or stifle U.S. innovation. Using three decades of U.S. patents matched to corporate... View Details

Keywords: Patents; Production; Trade; Competition; Innovation and Invention; United States

Find at Harvard

April 2002
Case

Sally Jameson: Valuing Stock Options in a Compensation Package (Abridged)

By: Peter Tufano

Details a thinly disguised situation facing a recent Harvard MBA graduate who was forced by a prospective employer to place a dollar value on a grant of stock options. There are two objectives: 1) Serves as an introduction to option valuation, in which students have an... View Details

Keywords: Valuation; Stock Options; Compensation and Benefits

October 1991 (Revised October 2004)
Case

Hilton Manufacturing Company

By: William J. Bruns Jr.

A professional manager is hired by a small manufacturing company after the president discovers he made poor decisions. One product appears to be unprofitable, whereas the product sold in highest volume is under competitive price pressure. A crude cost accounting system... View Details

Keywords: Cost Accounting; Asset Pricing; Problems and Challenges; Risk and Uncertainty; Decisions; Governance Controls; Performance Effectiveness; Business Strategy; Two-Sided Platforms; Fair Value Accounting; Manufacturing Industry

Article

Time-Driven Activity-Based Costing for Surgical Episodes

By: Peter Najjar, Matt Strickland and Robert S. Kaplan

Health care costs related to surgical care account for 40% of all hospital and physician spending. Payers attempting to contain costs are replacing fee-for-service with value-based payment schemes that can encompass entire episodes of care, including physician services... View Details

Keywords: Surgery; Time-Driven Activity-Based Costing; Bundled Payments; Health Care and Treatment; Cost Management

Find at Harvard

Register to Read

2019
Working Paper

On Her Own Account: How Strengthening Women's Financial Control Affects Labor Supply and Gender Norms

By: Natalia Rigol, Erica Field, Rohini Pande, Simone Schaner and Charity Troyer-Moore

Can greater control over earned income incentivize women to work and influence gender norms? In collaboration with Indian government partners, we provided rural women with individual bank accounts and randomly varied whether their wages from a public workfare program... View Details

Keywords: Gender Norms; Economics; Gender; Employment; Income; Societal Protocols; India

July 2014 (Revised August 2014)
Case

AmazonFresh: Rekindling the Online Grocery Market

By: Rory McDonald, Clayton Christensen, Robin Yang and Ty Hollingsworth

More than a decade after the high-profile failures of several early online grocers, grocery remains the largest single U.S. retail category and one of the few that has not yet migrated online. Amazon began testing its grocery-delivery service, AmazonFresh, in Seattle,... View Details

Keywords: Innovation; New Markets; Grocery; Operations Strategy; Innovation and Invention; Strategy; Emerging Markets; Learning; Service Operations; Internet and the Web; Business Model; Food and Beverage Industry; United States

Teaching Interest

Overview

Paul is primarily interested in teaching data science to management students through the case method. This includes technical topics (programming and statistics) as well as higher-level management issues (digital transformation, data governance, etc.) As a research... View Details

Keywords: A/B Testing; AI; AI Algorithms; AI Creativity; Algorithm; Algorithm Bias; Algorithmic Bias; Algorithmic Fairness; Algorithms; Analytics; Application Program Interface; Artificial Intelligence; Causality; Causal Inference; Computing; Computers; Data Analysis; Data Analytics; Data Architecture; Data As A Service; Data Centers; Data Governance; Data Labeling; Data Management; Data Manipulation; Data Mining; Data Ownership; Data Privacy; Data Protection; Data Science; Data Science And Analytics Management; Data Scientists; Data Security; Data Sharing; Data Strategy; Data Visualization; Database; Data-driven Decision-making; Data-driven Management; Data-driven Operations; Datathon; Economics Of AI; Economics Of Innovation; Economics Of Information System; Economics Of Science; Forecast; Forecast Accuracy; Forecasting; Forecasting And Prediction; Information Technology; Machine Learning; Machine Learning Models; Prediction; Prediction Error; Predictive Analytics; Predictive Models; Analysis; AI and Machine Learning; Analytics and Data Science; Applications and Software; Digital Transformation; Information Management; Digital Strategy; Technology Adoption

26 Jun 2007
Working Paper Summaries

Contracting in the Self-reporting Economy

Keywords: by Romana L. Autrey & Richard Sansing; Accounting

←
84
85
…
349
350
→