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A Refresher on Net Present Value
Finance & Accounting Digital ArticleKnow what your project is worth in today's dollars. -
Contribution Margin: What It Is, How to Calculate It, and Why You Need It
Accounting Digital ArticleDo you know what your most profitable product is? -
When You’ve Got to Cut Costs—Now
Costing Magazine ArticleA practical guide to reducing overhead by 10%, 20%, or (wince) 30%. -
Stock or Cash?: The Trade-Offs for Buyers and Sellers in Mergers and Acquisitions
Accounting Magazine ArticleCompanies are increasingly paying for acquisitions with stock rather than cash. But both they and the companies they acquire need to understand just how big a difference that decision can make to the value shareholders will get from a deal. -
New Framework for Corporate Debt Policy
Accounting Magazine ArticleFew, if any, articles on finance that have appeared in HBR have enjoyed the influence of the 1962 article reprinted here as a “Classic.” Gordon Donaldson’s analysis of how many companies haphazardly established their debt capacity, and his careful explanation of what he considered a better way, seemed to strike a chord among corporate administrative […] -
Innovating on a Shoestring
Innovation Digital ArticleScott Anthony, president of Innosight and author of The Silver Lining, explains how to innovate when time and money are tight. -
Strategic Analysis for More Profitable Acquisitions
Financial analysis Magazine ArticleLess than a decade after the frantic merger activity of the late 1960s, we are again in the midst of a major wave of corporate acquisitions. In contrast to the 1960s, when acquirers were mainly freewheeling conglomerates, the merger movement in the 1970s includes such long-established giants of U.S. industry as General Electric, Gulf Oil, […] -
To Control Health Care Costs, U.S. Employers Should Form Purchasing Alliances
Finance & Accounting Digital ArticleA hot labor market is limiting employers' ability to shift more costs to their workers. -
Getting Transfer Prices Right: What Bellcore Did
Accounting Magazine ArticleThe subject of transfer pricing doesn’t normally excite many people, but when your transfer pricing system is less than perfect, life gets interesting. We at Bellcore first got interested in transfer pricing in 1983. That’s the year before AT&T was broken up and Bellcore was being formed as the centralized organization supporting the seven regional […] -
The Refresher: Net Present Value
Finance & Accounting VideoNext time you're deciding about a big investment, NPV can help you make a more informed decision. -
Don’t Let Cost Cutting Run Amok
Costing Digital ArticleToo many CEOs are penny-wise and pound-foolish. -
Invest in Tomorrow's Workforce, and World
Global Business Digital ArticleThe global economy is facing a "talent time bomb." -
How Much Should a Corporation Earn?
Financial analysis Magazine ArticleThis article presents the research findings of a leading U.S. corporation, AT&T, on a series of important economic questions and issues, with an interpretation of the material by one of the company’s top executives. The subject is corporate earnings patterns in different industries, investment trends, the relation of profits and investment to GNP, and other […] -
Jon Stewart the Right Everyman, Jim Cramer the Wrong Villain
Finance & Accounting Digital ArticleIt was, in many ways, cathartic to watch Jon Stewart of the Daily Show slam CNBC's Jim Cramer on behalf of regular people everywhere, people who are in... -
The Department of Mobility
Costing Magazine ArticleEmployees are constantly in motion—making sales calls or taking service trips; visiting an international office for a few days or relocating there for a few years; soaring across oceans in the corporate jet or heading across town in the company car. Typically, these activities are administered by an assortment of departments and vendors. But we […] -
Profit Priorities from Activity-Based Costing
Accounting Magazine ArticleIn recent years, companies have reduced their dependency on traditional accounting systems by developing, activity-based cost management systems. Initially, managers viewed the ABC approach as a more accurate way of calculating product costs. But ABC has emerged as a tremendously useful guide to management action that can translate directly into higher profits. Moreover, the ABC […] -
One Cost System Isn’t Enough
Accounting Magazine ArticleMany companies now recognize that their cost systems are inadequate for today’s powerful competition. Systems designed mainly to value inventory for financial and tax statements are not giving managers the accurate and timely information they need to promote operating efficiencies and measure product costs. In response, they have tried to redesign their present systems, but […] -
High Frequency Trading: Threat or Menace?
Finance & Accounting Digital ArticleThe outrages Michael Lewis describes are simply the latest chapter in a long-running story. -
Leading for Value
Leadership & Managing People Magazine ArticleFrom 1983 to 2001, British bank Lloyds TSB increased its market capitalization 40-fold, in part by shedding assets and narrowing its focus. But something... -
Accounting for Climate Change
Accounting Magazine ArticleThe first rigorous approach to ESG reporting
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Under Armour Under Pressure: Ratio Analysis
Finance & Accounting Case Study8.95View Details An analyst at Vaux Gibson Inc., a fund that managed a portfolio of North American equities, was tasked with reviewing the fund's holdings of Under Armour... -
Hostile Takeovers: A Primer for the Decision Maker
Strategy & Execution Case Study8.95View Details This note introduces the student to the dynamics of the hostile takeover setting and characterizes the decision problem as a "game." In this context,... -
Crystal Meadows of Tahoe, Inc.
Finance & Accounting Case Study8.95View Details An introductory case in cash flow analysis and the preparation of statements of cash flows. Based on the 1991 income statement and balance sheet at a... -
Building Uzbekistan's Capital Market
Finance & Accounting Case Study8.95View Details In December 2019, Atabek Nazirov, head of Uzbekistan's capital market regulatory agency, prepared the release of Uzbekistan's capital market strategy.... -
Hewlett-Packard-Compaq: The Merger Decision
Strategy & Execution Case Study8.95View Details Hewlett-Packard's proposed $24 billion acquisition of rival Compaq marked the largest merger in the history of the computer industry. The merger was Hewlett-Packard's... -
Upjohn Co.: The Upjohn - Pharmacia Merger
Finance & Accounting Case Study8.95View Details In August 1995, the Upjohn Co. and Pharmacia AB announced a "merger of equals." This case provides background information on the industry, the position... -
Autobytel.com
Sales & Marketing Case Study8.95View Details Autobytel enjoys first-mover advantage in the Internet new car buying space. According to a number of metrics, it is the online leader in this category.... -
City of New York
Finance & Accounting Case Study8.95View Details This case examines the economics of a municipality, and then explores its financial position from the perspective of a bond rating firm. -
Introduction to the Canadian Income Tax System (Revised)
Finance & Accounting Case Study8.95View Details Variations in tax impact make it essential to know a person's tax status for personal financial planning and the structuring of business transactions.... -
Bausch & Lomb, Inc.: Pressure to Perform
Finance & Accounting Case Study8.95View Details Bausch & Lomb is the subject of press attacks and experiences a sharp fall in stock price when management practices are exposed. Aggressive goal setting,... -
Getting Ready to Rumble: Governance of World Wrestling Entertainment, Inc.
Finance & Accounting Case Study8.95View Details This case introduces students to an interesting and fun example of a proxy statement issued by World Wrestling Entertainment, Inc. (WWE). WWE is effectively... -
Equitas Microfinance (C): Advent of Regulation
Finance & Accounting Case Study5.00View Details Supplement for case 510104 -
Managing the Move to the Cloud: Analyzing the Risks and Opportunities of Cloud-Based Accounting Information Systems
Technology & Operations Case Study8.95View Details The accounting industry is being disrupted by the introduction of cloud-based accounting information systems (AIS) that allow for a more efficient allocation... -
Corporate Governance at Citic Pacific
Finance & Accounting Case Study8.95View Details On the evening of 20 October 2008, Citic Pacific, the Hong Kong arm of the CITIC Group, China's largest state-owned investment company, stunned the stock... -
Qutoutiao: Financial Accounting and Unit Economics of a Mobile Content Platform
Management Case Study8.95View Details This case focuses on the customer loyalty program of Qutoutiao Inc. (QTT, NASDAQ: QTT). Financial analysis, unit economics, and accounting treatments... -
Transport Corporation of India (A): The Cross-selling Conundrum
Finance & Accounting Case Study8.95View Details Transport Corporation of India was a logistics company that provided multi-modal transport solutions to its customers. Set up in 1958, TCI had grown from... -
Dynashears, Inc.
Finance & Accounting Case Study8.95View Details A senior loan officer is reviewing the recent performance of a company that has failed to repay its loan as scheduled. The failure results from a cyclical... -
BMVSS: Changing Lives, One Jaipur Limb at a Time
Finance & Accounting Case Study8.95View Details Bhagwan Mahaveer Viklang Sahayta Samiti (BMVSS) is an Indian not-for-profit organization engaged in assisting differently-abled persons by providing them... -
Indianapolis: Activity-Based Costing of City Services (A)
Finance & Accounting Case Study8.95View Details A new administration in the City of Indianapolis is initially determined to privatize many municipal services. Before taking this action, however, the... -
Introduction to Accounting Records
Finance & Accounting Case Study8.95View Details An introduction to the vocabulary and methodology of bookkeeping and accounting records.
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Making Smart Investments: A Beginner's Guide
Finance & Accounting AdviceReduce the risk factor, increase the reward factor, and generate meaningful returns. -
A Refresher on Net Present Value
Finance & Accounting Digital ArticleKnow what your project is worth in today's dollars. -
Contribution Margin: What It Is, How to Calculate It, and Why You Need It
Accounting Digital ArticleDo you know what your most profitable product is? -
When You’ve Got to Cut Costs—Now
Costing Magazine ArticleA practical guide to reducing overhead by 10%, 20%, or (wince) 30%. -
Stock or Cash?: The Trade-Offs for Buyers and Sellers in Mergers and Acquisitions
Accounting Magazine ArticleCompanies are increasingly paying for acquisitions with stock rather than cash. But both they and the companies they acquire need to understand just how big a difference that decision can make to the value shareholders will get from a deal. -
Wirecard's Multibillion-Dollar Fraud: Who Should be Blamed for the Corporate Governance Failure?, Teaching Note
Management Digital ArticleTeaching note for case HK1379. -
Under Armour Under Pressure: Ratio Analysis
Finance & Accounting Case Study8.95View Details An analyst at Vaux Gibson Inc., a fund that managed a portfolio of North American equities, was tasked with reviewing the fund's holdings of Under Armour... -
Hostile Takeovers: A Primer for the Decision Maker
Strategy & Execution Case Study8.95View Details This note introduces the student to the dynamics of the hostile takeover setting and characterizes the decision problem as a "game." In this context,... -
Under Armour Under Pressure: Ratio Analysis - Student Spreadsheet
Finance & Accounting Digital ArticleStudent spreadsheet for case W18648 -
New Framework for Corporate Debt Policy
Accounting Magazine ArticleFew, if any, articles on finance that have appeared in HBR have enjoyed the influence of the 1962 article reprinted here as a “Classic.” Gordon Donaldson’s analysis of how many companies haphazardly established their debt capacity, and his careful explanation of what he considered a better way, seemed to strike a chord among corporate administrative […]