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Show Results For
- All HBS Web
(2,858)
- People (5)
- News (482)
- Research (1,934)
- Events (1)
- Multimedia (26)
- Faculty Publications (1,240)
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- 2018
- Other Teaching and Training Material
Financial Accounting Reading: Liabilities
By: Suraj Srinivasan
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help students master complex concepts.
This is a standalone reading designed to enhance... View Details
This is a standalone reading designed to enhance... View Details
Srinivasan, Suraj. "Financial Accounting Reading: Liabilities." Core Curriculum Readings Series. Boston: Harvard Business Publishing 5079, 2018.
- 2017
- Module Note
Financial Accounting Reading: Analyzing Financial Statements
By: Suraj Srinivasan and V.G. Narayanan
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many Readings include videos and Interactive Illustrations to help students master complex concepts.
This reading helps students understand that financial... View Details
This reading helps students understand that financial... View Details
Srinivasan, Suraj, and V.G. Narayanan. "Financial Accounting Reading: Analyzing Financial Statements." Core Curriculum Readings Series. Boston: Harvard Business School Publishing Module Note 5056, 2017.
- Teaching Interest
Accounting for Managers
By: V.G. Narayanan
I teach financial and managerial accounting to executives and MBA students. View Details
- June 2005
- Tutorial
Prematriculation Financial Accounting Tutorial/Module
By: David F. Hawkins, Paul M. Healy and Ratna G. Sarkar
The Financial Accounting course is an introduction to the fundamental concepts of financial accounting in a management context. The course describes the business activities for Global Grocer, a small retail franchise specializing in gourmet foods and specialty kitchen... View Details
- Article
Supporting Value-Based Health Care—Aligning Financial and Legal Accountability
By: Mark M. Zaki, Anupam B. Jena and Amitabh Chandra
U.S. health care payment and delivery-system reforms have focused on improving care by making organizations accountable for outcomes, quality, and costs. Payers have supported the implementation of accountable care organizations (ACOs), bundled-payment models, and... View Details
Zaki, Mark M., Anupam B. Jena, and Amitabh Chandra. "Supporting Value-Based Health Care—Aligning Financial and Legal Accountability." New England Journal of Medicine 385, no. 11 (September 9, 2021): 965–967.
- January 2013 (Revised August 2013)
- Case
First Solar: CFRA's Accounting Quality Concerns
By: Suraj Srinivasan and Ian McKown Cornell
The case relates to accounting quality analysis conducted by the leading research firm Center for Financial Research and Analysis (CFRA) on companies in the solar industry with a focus on First Solar Inc. In 2009, CFRA was concerned that First Solar, like much of the... View Details
Keywords: Accounting; Accounting Quality; Financial Accounting; Financial Statement Analysis; Accounting Fraud; Accounting Red Flags; Accounting Scandal; Risk and Uncertainty; Quality; Earnings Management; Valuation; Crime and Corruption; Financial Statements; Energy Sources; Green Technology Industry; Accounting Industry; Energy Industry
Srinivasan, Suraj, and Ian McKown Cornell. "First Solar: CFRA's Accounting Quality Concerns." Harvard Business School Case 113-044, January 2013. (Revised August 2013.)
- 2017
- Other Teaching and Training Material
Financial Accounting Reading: Basic Accounting Concepts and Assumptions
By: David F. Hawkins
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. The objective of this reading is to enhance the student's understanding of the nature of the information that general purpose financial reports provide. This goal... View Details
Keywords: Accounting
Hawkins, David F. "Financial Accounting Reading: Basic Accounting Concepts and Assumptions." Core Curriculum Readings Series. Harvard Business Publishing 5060, 2017.
- August 1992 (Revised September 2004)
- Background Note
Accounting Framework, Financial Statements, and Some Accounting Concepts, The
By: William J. Bruns Jr.
Introduces the accounting framework, basic financial statements, and eleven accounting concepts. View Details
Bruns, William J., Jr. "Accounting Framework, Financial Statements, and Some Accounting Concepts, The." Harvard Business School Background Note 193-028, August 1992. (Revised September 2004.)
- 2018
- Simulation
Financial Analysis Simulation: Data Detective
By: Suraj Srinivasan and V.G. Narayanan
In this simulation, students learn to identify typical industry characteristics revealed in financial data. Equipped with an interactive and flexible set of tools, students analyze disguised financials and—using their knowledge of operational practices and reasoning... View Details
Keywords: Financial Analysis; Financial Accounting; Financial Ratios; Accounting; Financial Statements; Analysis
Srinivasan, Suraj, and V.G. Narayanan. "Financial Analysis Simulation: Data Detective." Core Curriculum Readings Series. Simulation and Teaching Note. Boston: Harvard Business Publishing 8742, 2018. Electronic.
- 2018
- Other Teaching and Training Material
Financial Accounting Reading: Shareholders' Equity
By: Suraj Srinivasan
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help students master complex concepts.
This is a standalone reading designed to introduce... View Details
This is a standalone reading designed to introduce... View Details
Srinivasan, Suraj. "Financial Accounting Reading: Shareholders' Equity." Core Curriculum Readings Series. Boston: Harvard Business Publishing 5075, 2018.
- 2017
- Other Teaching and Training Material
Financial Accounting Reading: Fair Value Measurement in Accounting
By: David F. Hawkins
The objective of this reading is to enhance student understanding of the concept of fair value as used in accounting. It is not intended to expand a student's knowledge of specific accounting applications of fair value at the transaction level. This Reading includes an... View Details
Hawkins, David F. "Financial Accounting Reading: Fair Value Measurement in Accounting." Core Curriculum Readings Series. Harvard Business Publishing 5083, 2017.
- August 1983 (Revised March 1986)
- Background Note
Basic Financial Accounting Concepts
Cooper, Robin. "Basic Financial Accounting Concepts." Harvard Business School Background Note 184-021, August 1983. (Revised March 1986.)
- February 2007
- Tutorial
HBS Financial Accounting Tutorial
By: David F. Hawkins and Paul M. Healy
Keywords: Accounting
- 2016
- Book
An Easy Introduction to Financial Accounting: A Self-Study Guide
By: V.G. Narayanan
This book is a self-study guide written for someone who wishes to teach themselves basic financial accounting. It is based on a course by the same author that has been successfully completed by thousands of students worldwide. It explains concepts in simple language... View Details
Keywords: Financial Accounting; Introduction To Financial Accounting; HBX; HBX CORe; HBX CORe Financial Accounting; Introduction To Accounting; Accounting
Narayanan, V.G. An Easy Introduction to Financial Accounting: A Self-Study Guide. 1st ed. Boston: Independently published, 2016.
- 2017
- Other Teaching and Training Material
Financial Accounting Reading: Revenue Recognition
By: David F. Hawkins
The overarching goal of the revenue recognition chapter is to help students better understand the substance and implementation challenges of the joint FASB/IASB revenue recognition standard. This Reading includes four Interactive Illustrations: "Time Value of Money for... View Details
Hawkins, David F. "Financial Accounting Reading: Revenue Recognition." Core Curriculum Readings Series. Harvard Business Publishing 5066, 2017.
- Article
Financial Shame Spirals: How Shame Intensifies Financial Hardship
By: Joe J. Gladstone, Jon M. Jachimowicz, Adam Eric Greenberg and Adam D. Galinsky
Financial hardship is an established source of shame. This research explores whether shame is also a driver and exacerbator of financial hardship. Six experimental, archival, and correlational studies (N = 9,110)—including data from customer bank account histories and... View Details
Keywords: Financial Hardship; Financial Decision-making; Shame; Guilt; Personal Finance; Financial Condition; Decision Making; Emotions
Gladstone, Joe J., Jon M. Jachimowicz, Adam Eric Greenberg, and Adam D. Galinsky. "Financial Shame Spirals: How Shame Intensifies Financial Hardship." Organizational Behavior and Human Decision Processes 167 (November 2021): 42–56.
- February 2007
- Teaching Note
HBS Financial Accounting Tutorial (TN)
By: David F. Hawkins and Paul M. Healy
- March 2016
- Teaching Note
MasterCard: Driving Financial Inclusion
By: Sunil Gupta
Since joining MasterCard (MC) in 2010, CEO Ajay Banga had made advancing financial inclusion (FI)—bringing formal financial services to marginalized populations—an important goal for the company. In 2014, MC had entered a number of partnerships with governments and... View Details
- August 2016 (Revised January 2017)
- Case
Accounting for the iPhone Upgrade Program (A)
By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
On September 9, 2015, Apple Inc. announced the “iPhone Upgrade Program,” a new way to purchase iPhone models 6s and 6s Plus in Apple’s retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand... View Details
Keywords: Accounting; Apple Inc.; iPhone 6s; International Accounting; Electronics Industry; California; United States
Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (A)." Harvard Business School Case 117-020, August 2016. (Revised January 2017.)
- June 2023
- Case
Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs
By: Jonas Heese, Jung Koo Kang and James Weber
The case examines the accounting for loan losses at a large bank, how a bank sets its Allowance for Loan and Lease Losses (ALLL) on its financial statements. ALLL, and the rules that set them, determine when banks would and would not extend loans, which significantly... View Details
Keywords: Accounting Standards; Accrual Accounting; Financial Statements; Financial Reporting; Banks and Banking; Financing and Loans; Banking Industry; United States
Heese, Jonas, Jung Koo Kang, and James Weber. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Case 123-042, June 2023.