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Reduce the Risk of Failed Financial Judgments
Strategy & Execution Magazine ArticleWhen crucial financial estimates rely on judgment, companies can minimize their risk by turning to appraisers, actuaries, and evaluators, whether internal,... -
Earnings Game: Everyone Plays, Nobody Wins
Finance & Accounting Magazine ArticleQuarterly earnings numbers dominate the decisions of executives, analysts, investors, and auditors. Yet for all the attention paid to these numbers, they're... -
Balanced Scorecard: Measures That Drive Performance (HBR OnPoint Enhanced Edition)
Finance & Accounting Magazine ArticleDuring a year-long research project, the authors developed a "balanced scorecard" performance measurement system that allows executives to view a company... -
Inside Microsoft: Balancing Creativity and Discipline
Technology & Operations Magazine ArticleWhen Robert Herbold came to Microsoft from Procter & Gamble in 1994, he saw firsthand why Bill Gates had hired him as chief operating officer: Although... -
So You Think You Understand Revenues
Finance & Accounting Magazine ArticleThe sophisticated technologies used to understand costs don't illuminate revenue sources well. For that you need a whole new breed of accountant. -
When Growth Stalls
Strategy & Execution Magazine ArticleAn abrupt and lasting drop in revenue growth is a crisis that can strike even the most exemplary organization. The authors' comprehensive analysis of... -
Research: Simple Writing Pays Off (Literally)
Business writing Digital ArticleInvestors reward clear communication. -
Four Rules for Taking Your Message to Wall Street
Strategy & Execution Magazine ArticleManagers fail to communicate effectively with Wall Street for all sorts of reasons. But neglecting the investment community--particularly the analysts... -
From Niche to Mainstream (HBR Case Study)
Leadership & Managing People Magazine ArticleRiku Nakamura relocated six years ago with his family from Tokyo to San Mateo, California, to spearhead the launch of Kenko USA, the first foreign subsidiary... -
How Managers Should Read Financial Statements
Finance and investing Digital ArticleJoe Knight, coauthor of Financial Intelligence, explains the financial statement—and why managers should get involved in finance. -
Why Good Accountants Do Bad Audits
Finance & Accounting Magazine ArticleOn July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law... -
How to Attract the Right Shareholders
Fundraising Digital ArticleInstead of casting a wide net, try a more strategic approach. -
For the Last Time: Stock Options Are an Expense
Finance & Accounting Magazine ArticleShould stock options be recorded as an expense on a company's income statement and balance sheet, or should they remain where they are, relegated to footnotes?... -
Why Good Accountants Do Bad Audits (HBR OnPoint Enhanced Edition)
Finance & Accounting Magazine ArticleOn July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law... -
Audit Committees Can't Add
Finance & Accounting Magazine ArticleUniversity of Chicago's Roman Weil charges that many audit committee members are financially illiterate--and he has the test results to prove it. -
Tread Lightly Through These Accounting Minefields (HBR OnPoint Enhanced Edition)
Finance & Accounting Magazine ArticleIn the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue... -
Foreign Corrupt Practices Act
Global Business Magazine ArticleThe record-keeping, internal controls, and antibribery provisions of the Act provide the Securities and Exchange Commission (SEC) increased leverage to... -
Countering the Biggest Risk of All
Strategy & Execution Magazine ArticleCorporate treasurers and chief financial officers have become adept at quantifying and managing a wide variety of risks: financial, hazard, and operational.... -
Unexpected Benefits of Sarbanes-Oxley
Organizational Development Magazine ArticleIn the wake of a series of gross corporate abuses around the turn of the century, Congress passed Sarbanes-Oxley, which was intended to make corporate... -
Global Accounting Is Coming
Finance & Accounting Magazine ArticleAccounting scandals have opened the door to international influence on U.S. financial reporting. Most important for U.S. companies, under emerging global...
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Huntington Hospital (B): Empowering Staff
Leadership & Managing People Case Study5.00View Details The B case begins with the consultants' proposal to Kim Markey, executive director of revenue cycle at Huntington Hospital (HH). The proposal is untraditional... -
Cosmeticos de Espana, S.A. (C)
Finance & Accounting Case Study5.00View Details The third case in the Cosmeticos de Espana case series. What should management's accounting response be to a further devaluation of the Bolivar? -
Merger of NOVA Corporation and TransCanada Pipelines Ltd.
Finance & Accounting Case Study11.95View Details Several large Canadian public companies announced their intent to merge and use the "pooling of interests" method rather than the traditional "purchase... -
Drugstore.com
Technology & Operations Case Study11.95View Details On a clear day in August 1999 in the new headquarters of drugstore.com, against a backdrop of the Blue Angels flying in formation over Lake Washington... -
Futbol Club Barcelona: "Tiki-Taka" Gone Bust?
Finance & Accounting Case Study11.95View Details Alexandre (Sandro) Rosell, the new president of Futbol Club Barcelona (FCB), took office on July 1, 2010, one day after the previous board and its president,... -
General Hardware, Inc.
Finance & Accounting Case Study8.95View Details The owners of a chain of hardware stores are preparing the most recent quarter financial statements. A number of business details are provided, including... -
Ford vs. GM: The Evolution of Mass Production (B)
Technology & Operations Case Study5.00View Details This case explores the very different paths taken by the Ford Motor Company and the General Motors Corporation in the first three decades of the twentieth... -
Note on Earnings Per Share
Finance & Accounting Case Study8.95View Details This note will familiarize users of financial statements with how Earnings Per Share (EPS) is calculated, what accounting rules apply, and how the new... -
Batson International, S.A. (A)
Finance & Accounting Case Study11.95View Details Management seeking to make up a shortfall in interim period earnings is seeking an accounting solution to close the gap. -
Advanced Medical Technology Corp.
Finance & Accounting Case Study11.95View Details A loan officer must decide whether to lend $8 million to a rapidly growing high technology company. The company has had a series of relationships with... -
Understanding Basic Financial Statements
Finance & Accounting Case Study8.95View Details This note describes balance sheets, income statements, and statements of owners' equity and serves as an introduction to basic financial statements. -
Polysar Ltd.
Finance & Accounting Case Study11.95View Details Canada's largest chemical company produces and markets butyl rubber in two divisions, each treated as a profit center. The new plant in the North American... -
IFRS in China
Finance & Accounting Case Study11.95View Details In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions,... -
Value Line Publishing, October 2002
Finance & Accounting Case Study11.95View Details This case follows the performance review and financial-statement-forecasting decisions of a Value Line analyst for the retail building-supply industry... -
The Rise and Fall of FTX
Management Case Study11.95View Details In November 2022, Sam Bankman-Fried's multi-billion-dollar crypto exchange, FTX, collapsed, wiping out investors and throwing the crypto industry into... -
Accounting for Inventories
Finance & Accounting Case Study8.95View Details Inventories are among the basic investments a business needs to undertake. Companies that sell tangible products ordinarily need to keep some units in... -
Adventurous Computer Games, Inc. (Abridged)
Finance & Accounting Case Study11.95View Details A new company that manufactures computer games must begin to capitalize computer software development costs. Issues that must be addressed include the... -
Cosmeticos de Espana, S.A. (D)
Finance & Accounting Case Study5.00View Details ... -
Home Store, Inc.
Finance & Accounting Case Study11.95View Details Home Store, Inc. is a retail chain of home improvement stores catering primarily to middle income female homemakers interested in undertaking do-it-yourself... -
Open Market, Inc.: Managing in a Turbulent Environment
Strategy & Execution Case Study11.95View Details Presents the story of Open Market, Inc., one of numerous companies formed in 1994 to engage in electronic commerce over the Internet. This case examines...
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Jedi Bank
Finance & Accounting Case Study11.95View Details Major Insurance Co. is a $15 billion insurance company that is an active, multi-family mortgage leader. This case is part of a negotiation game simulation... -
Impairing the Microsoft/Nokia Pairing
Finance & Accounting Case Study11.95View Details A writer of computer code, who bought and sold tech company stocks, is asked by one of his friends, who was contemplating buying some Microsoft stock,... -
Ford vs. GM: The Evolution of Mass Production (A)
Technology & Operations Case Study11.95View Details This case explores the very different paths taken by the Ford Motor Company and the General Motors Corporation in the first three decades of the twentieth... -
Alibaba vs. JD.com: An Analysis of Financial Statements and Investment Value
Finance & Accounting Case Study11.95View Details This case describes how Alibaba and JD built their business empires and delivered results using their respective business models after going public. Shortly... -
Inside Intel Inside
Sales & Marketing Case Study11.95View Details In early 2002, Pamela Pollace, vice president and director of Intel's worldwide marketing operations, is debating whether the company should extend its... -
Cosmeticos de Espana, S.A. (B)
Finance & Accounting Case Study5.00View Details Second case in the Cosmeticos de Espana case series. What should management's accounting response be to a devaluation of the Bolivar? -
Chemalite, Inc. (B): Cash Flow Analysis
Finance & Accounting Case Study5.00View Details Students are asked to use actual and pro forma financial statements to prepare a statement of cash flows under both the direct and indirect method. -
Kemp Foods Corp.
Finance & Accounting Case Study11.95View Details An abstract is not available for this product. -
AT&T Versus Verizon: A Financial Comparison
Finance & Accounting Case Study8.95View Details This case asks students to prepare a report comparing the financial and operating performance of AT&T and Verizon. Taking the perspective of a communications... -
LIFO or FIFO? That Is the Question
Finance & Accounting Case Study8.95View Details Excerpts from annual reports of Blount, Inc., Penn Central Corp., and Quaker Oats. Shows changes in inventory valuation from FIFO to LIFO and LIFO to...