Financial Accounting - Publications - Faculty & Research

October 2001 (Revised March 2008)
Case

Anagene, Inc.

By: Robert S. Kaplan and Christina L. Darwall

An entrepreneurial, publicly traded biotech company has begun production and sales of its core product--cartridges that permit DNA samples to be analyzed on a microchip. In the early quarters, sales are difficult to forecast and the company has experienced fluctuating... View Details

Keywords: Cost Accounting; Financial Reporting; Production; Performance Capacity; Risk and Uncertainty; Genetics; Governing and Advisory Boards; Biotechnology Industry; California

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March 2006
Teaching Note

Restating Revenues and Earnings at INVESTools Inc. (TN) (A), (B),(C) and (D)

By: Michael D. Kimbrough and F. Warren McFarlan

Keywords: Earnings Management; Revenue; Financial Services Industry

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01 Dec 2010
News

Eight Join HBS Faculty

Management. After completing his doctorate, Serafeim accepted a teaching position at HBS, one of eight newcomers to join the faculty. Serafeim, an assistant professor in the Accounting & Management Unit, teaches the first-year course... View Details

September 2005 (Revised January 2006)
Supplement

Restating Revenues and Earnings at INVESTools, Inc. (B)

By: Michael D. Kimbrough and F. Warren McFarlan

Keywords: Earnings Management; Revenue; Financial Services Industry

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September 2005 (Revised January 2006)
Supplement

Restating Revenues and Earnings at INVESTools, Inc. (D)

By: Michael D. Kimbrough and F. Warren McFarlan

Keywords: Earnings Management; Revenue; Financial Services Industry

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December 1992 (Revised March 1997)
Case

Peoria Engine Plant (A)

By: Robert S. Kaplan and Amy P. Hutton

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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Web

Fraudulent Mobile Payment Alerts on the Rise | Information Technology

Fraudulent Mobile Payment Alerts on the Rise Mobile payment solutions like Zelle and Venmo have become popular and convenient ways to send money to one another. Like most financial institutions, these services alert users of possible... View Details

May 2009 (Revised June 2009)
Case

Areva

By: V.G. Narayanan and Lisa Brem

Areva, the world's market leader in civilian nuclear power, was positioned to take advantage of the resurgence of nuclear power. However, three issues clouded the positive outlook: (1) a 1.7 billion euro loss on the construction of the first next generation nuclear... View Details

Keywords: Budgets and Budgeting; Financial Statements; Energy Generation; Cash Flow; Investment; Energy Industry; Europe

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01 Jun 2001
News

Donella Rapier to Head External Relations

where she taught the first-year MBA accounting course, Financial Reporting and Control. Since making the transition to CFO, Rapier has overseen and managed all aspects of the School’s finances, including... View Details

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

17 Oct 2014
Research & Ideas

New Treasury Rules Help Long-Retirement Planning

which required all plan participants to make annual taxable distributions out of their retirement accounts from age 70 1/2 onwards. Under the amended rules, by contrast, participants may use up to 25 percent of their retirement View Details

Keywords: by Robert Pozen; Financial Services

Fast Answer

Field Course: Business of the Arts (BOTA)

Charity Navigator
Ratings of nonprofits based on their Accountability & Transparency and Financial Health. Advisory Board for the Arts Global network-based learning organization in... View Details

spring 1990
Article

Earnings and Risk Changes Surrounding Primary Stock Offers

By: Paul M. Healy and Krishna G. Palepu

Keywords: Risk and Uncertainty; Business Earnings; Change; Stocks

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11 Jul 2012
Research & Ideas

Book Excerpt: ’The Future of Boards’

Editor's note: The credit crisis and subsequent recession has thrown many financial and business institutions into, if not chaos, then at least a sense that the landscape underneath has shifted significantly. One institution undergoing... View Details

Keywords: by Jay Lorsch

07 Dec 2015
Research & Ideas

The Rise of Personalized Entrepreneurial Finance and Other VC Trends

and believe in. Consider that one of those tools, crowdfunding, is on track to account for more investment money than venture capital itself by 2016, rising from just $880 million in 2010 to an estimated $34 billion by 2015. To understand... View Details

Keywords: Re: Josh Lerner; Financial Services; Financial Services

October 2018 (Revised October 2019)
Case

Rio Tinto vs. the Securities and Exchange Commission

By: Aiyesha Dey, Krishna G. Palepu and Sarah Gulick

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10 Jan 2005
Research & Ideas

Professors Introduce Valuation Software

financial data to perform accounting analysis, ratio analysis, forecasted financials, and valuation. It also provides benchmarking for comparable firms. It was created by Harvard Business School faculty... View Details

Keywords: by Sean Silverthorne

September 2007
Supplement

Silic (B): Choosing Cost or Fair Value on Adoption of IFRS

By: David F. Hawkins, Vincent Marie Dessain and Andrew Barron

Keywords: Cost; Value; Standards; Financial Reporting

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01 Dec 2009
News

Broad Range of Interests Among Nine New Faculty

accounting from the University of Chicago. He’ll tap his interests in corporate accountability and disclosure to help him teach the first-year required course Financial... View Details

Keywords: Margie Kelley

January 1998 (Revised July 2019)
Case

Cafes Monte Bianco: Building a Profit Plan

By: Robert L. Simons and Antonio Davila

Alert: This case has been revised since its original publication; all amounts have been converted to euros and the dates have been updated to 2020. If you’ve taught with this case in the past, please note that changes may affect teaching plans and classroom use. Using... View Details

Keywords: Strategic Planning; Cash Flow; Investment Return; Profit; Financial Statements; Food and Beverage Industry; Italy

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