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What's Your Project's Real Price Tag?
Finance & Accounting Magazine ArticleWith companies' financial statements being scrutinized as never before, executives are under pressure to forecast the cost of major projects accurately.... -
How to Attract the Right Shareholders
Fundraising Digital ArticleInstead of casting a wide net, try a more strategic approach. -
Relative Value of Growth
Strategy & Execution Magazine ArticleMost executives would say that adding a point of growth and gaining a point of operating-profit margin contribute about equally to shareholder value.... -
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... -
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?... -
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... -
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. -
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... -
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... -
High Margins and the Quest for Aesthetic Coherence
Strategy & Execution Magazine ArticleThe key to selling well-designed, well-crafted products at high margins is the aesthetic coherence of the company and its goods. Embodying that ideal... -
Bogus Audited Statements Are Holding Africa Back
Finance and investing Digital ArticleAnd how to fix it. -
Growth as a Process: The HBR Interview
Strategy & Execution Magazine ArticleUnder Jack Welch's leadership, General Electric's managers applied their imaginations relentlessly to the task of making work more efficient. Jeffrey... -
New Thinking on How to Link Executive Pay with Performance
Organizational Development Magazine ArticleAs the stock market began its ascent in the mid-1990s, executive pay--always the subject of heated debate--mounted along with it. That's because among... -
Where Financial Reporting Still Falls Short
Accounting Magazine ArticleEven after a raft of reforms, corporate accounting remains murky. Here’s what you need to know to evaluate a company accurately. -
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... -
Why Are Companies Sitting on Cash Right Now?
Finance & Accounting Digital ArticleResearch shows it's an increasingly important form of insurance, particularly for small or vulnerable firms. -
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... -
From Niche to Mainstream (HBR Case Study and Commentary)
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... -
Why Financial Statements Don’t Work for Digital Companies
Accounting Digital ArticleTraditional accounting can’t explain how companies like Uber and Twitter are valued. -
Just the Facts (and Forecasts)
Finance & Accounting Magazine ArticleBy definition, forecasted numbers in a financial statement involve educated guesses. But that's not always clear in the statement itself. To reduce legal...
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Note on Managing the Growing Venture
Innovation & Entrepreneurship Case Study8.95View Details Focuses on the strategic and organizational challenges that confront growing enterprises and the entrepreneurs who lead them. Provides an overview of... -
Cartwright Lumber Co.
Finance & Accounting Case Study11.95View Details The Cartwright Lumber Co. faces a need for increased bank financing due to its rapid sales growth and low profitability. A rewritten version of an earlier... -
Facebook's Acquisition of WhatsApp: The Rise of Intangibles (A)
Finance & Accounting Case Study11.95View Details One of Susan Shaw's interests is investing in the stock market. She has copied some pages of Facebook Inc.'s 2015, 2014, and 2013 financial statements,... -
Data Saver, Inc.
Finance & Accounting Case Study11.95View Details An inventor must prepare financial statements to obtain financing for the commercial use of his invention. -
Summit Distributors (A)
Finance & Accounting Case Study11.95View Details Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing... -
The Income Statement
Finance & Accounting Case Study8.95View Details This note explains how to prepare, read and interpret the Income Statement, a financial statement that measures the performance of the firm over a period... -
Stanford University: Implementing FASB Statements 116 and 117
Finance & Accounting Case Study11.95View Details In 1993, the Financial Accounting Standards Board issued two statements--Number 116: Accounting for Contributions Received and Contributions Made and... -
Colorado & Utah Canyons Tour Company
Finance & Accounting Case Study11.95View Details Ron Hopkins had just finished his first year as founder, president, head mechanic, chief cook, and lead tour guide for the Colorado & Utah Canyon Tours... -
A Note on Healthcare IT and Applications to the Healthcare Industry
Innovation & Entrepreneurship Case Study14.00View Details This note provides an overview of three key healthcare IT areas: electronic medical records and electronic health records, revenue cycle management, and... -
NovaStar Financial: A Short Seller's Battle
Finance & Accounting Case Study11.95View Details The NovaStar case describes the challenges faced by short seller Marc Cohodes of hedge fund Rocker Partners as he tried to expose what he thought was... -
Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)
Finance & Accounting Case Study11.95View Details The concept of deferred tax accounting is introduced, along with examples to demonstrate the balance sheet perspective of FAS #109. -
Kidder, Peabody & Co.: Creating Elusive Profits
Finance & Accounting Case Study11.95View Details On April 17, 1994, Kidder, Peabody & Co. announced a $350 million charge against earnings resulting from the discovery of false trading profits. That... -
Kaufmann Manufacturing Co. (A)
Finance & Accounting Case Study11.95View Details A management team at Kaufmann is studying the latest year's operations and sales, which seem to have led to very confusing financial results. Sales exceeded... -
Budweiser APAC Spinoff (B): The Financial Strategy for Localization
Finance & Accounting Case Study5.00View Details Supplement to Budweiser APAC Spinoff (A): The Financial Strategy for Localization. Case B follows Case A and discusses which alternative was actually... -
Be Our Guest, Inc.
Finance & Accounting Case Study11.95View Details Be Our Guest is a rapidly growing equipment rental company with substantial seasonality in its revenues and profits. In the spring of 1998, the senior... -
Odyssey Healthcare
Innovation & Entrepreneurship Case Study11.95View Details In January 2001, Dick Burnham, CEO of Odyssey Healthcare, and Odyssey's Board of Directors were considering selling the hospice care company to a larger... -
Earnings Management Exercise
Finance & Accounting Case Study8.95View Details ... -
The Misadventures of Daring Dave: Leverage and Investment Returns
Finance & Accounting Case Study11.95View Details This case considers the return and liquidity effects of leverage on investment returns for novice investor, Daring Dave, in a single equity security.... -
Signet Jewelers: Assessing Customer Financing Risk
Finance & Accounting Case Study11.95View Details Marc Cohodes, a renowned short-seller, has identified weaknesses in Signet's business strategy, which he argues is heavily reliant on providing loans...
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What's Your Project's Real Price Tag?
Finance & Accounting Magazine ArticleWith companies' financial statements being scrutinized as never before, executives are under pressure to forecast the cost of major projects accurately.... -
Note on Managing the Growing Venture
Innovation & Entrepreneurship Case Study8.95View Details Focuses on the strategic and organizational challenges that confront growing enterprises and the entrepreneurs who lead them. Provides an overview of... -
Cartwright Lumber Co.
Finance & Accounting Case Study11.95View Details The Cartwright Lumber Co. faces a need for increased bank financing due to its rapid sales growth and low profitability. A rewritten version of an earlier... -
Facebook's Acquisition of WhatsApp: The Rise of Intangibles (A)
Finance & Accounting Case Study11.95View Details One of Susan Shaw's interests is investing in the stock market. She has copied some pages of Facebook Inc.'s 2015, 2014, and 2013 financial statements,... -
Data Saver, Inc.
Finance & Accounting Case Study11.95View Details An inventor must prepare financial statements to obtain financing for the commercial use of his invention. -
Summit Distributors (A)
Finance & Accounting Case Study11.95View Details Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing... -
The Income Statement
Finance & Accounting Case Study8.95View Details This note explains how to prepare, read and interpret the Income Statement, a financial statement that measures the performance of the firm over a period... -
Stanford University: Implementing FASB Statements 116 and 117
Finance & Accounting Case Study11.95View Details In 1993, the Financial Accounting Standards Board issued two statements--Number 116: Accounting for Contributions Received and Contributions Made and... -
Colorado & Utah Canyons Tour Company
Finance & Accounting Case Study11.95View Details Ron Hopkins had just finished his first year as founder, president, head mechanic, chief cook, and lead tour guide for the Colorado & Utah Canyon Tours...