David F. Hawkins

Lovett-Learned Professor of Business Administration

Professor Hawkins teaches the first-year MBA course, Financial Reporting and Control. He has written numerous articles and books including Corporate Financial Reporting and Analysis: Text and Cases, Financial Reporting Pra ctices of Corporations, Equity Valuation: Models, Analysis and Implications (with Walter Campbell), The Effectiveness of the Annual Report as a Communication Vehicle (with Barbara A. Hawkins), Rating Industrial Bonds (with Walter Campbell and Barbara A. Brown). Professor Hawkins' articles have received numerous awards including the Financial Analysts' Journal's Graham & Dodd Scroll, the Business History Review's Newcomen Society Award, and the California Management Review's McKinsey Award. In his role as Accounting Consultant to Merrill Lynch, in 1990 Professor Hawkins was named number one on the Institutional Investor's All American Research Team in the accounting category. (He was an annual team member from 1976 to 2003).

Professor Hawkins was educated at Harvard University (BA 1956, MBA 1958, and DBA 1962).

Books

  1. Accounting: Text and Cases

    Keywords: Accounting;

    Citation:

    Anthony, Robert N., David F. Hawkins, and Kenneth Merchant. Accounting: Text and Cases. 12th ed. Boston: McGraw-Hill/Irwin, 2007. View Details
  2. Accounting: Text and Cases

    Keywords: Accounting; Cases;

    Citation:

    Anthony, Robert N., David Hawkins, and Kenneth Merchant. Accounting: Text and Cases. 11th ed. New York: McGraw-Hill/Irwin, 2003. View Details
  3. Instructor's Manual: Accounting Text and Cases

    Keywords: Accounting;

    Citation:

    Anthony, Robert N., David Hawkins, and Kenneth A Merchant. Instructor's Manual: Accounting Text and Cases. 10th & 11th eds. New York: McGraw-Hill/Irwin, 1998. View Details
  4. Instructor's Manual: Corporate Financial Reporting and Analysis: Text and Cases

    Keywords: Finance; Reports; Theory; Cases; Books;

    Citation:

    Hawkins, David F. Instructor's Manual: Corporate Financial Reporting and Analysis: Text and Cases. 4th ed. Irwin/McGraw-Hill, 1998. View Details
  5. Corporate Financial Reporting and Analysis: Text and Cases

    Keywords: Finance; Reports; Theory; Cases;

    Citation:

    Hawkins, David F. Corporate Financial Reporting and Analysis: Text and Cases. 4th ed. Homewood, IL: Irwin/McGraw-Hill, 1997. View Details
  6. Economic Reality in Financial Reporting: A Global Survey of Voluntary Corporate Economic Reality Communications

    Keywords: Economics; Finance; Reports; Surveys; Communication;

    Citation:

    Hawkins, David F. Economic Reality in Financial Reporting: A Global Survey of Voluntary Corporate Economic Reality Communications. Vol. 1, Findings and Observations. Morristown, NJ: Financial Executives Research Foundation, 1993. View Details
  7. Economic Reality in Financial Reporting: A Global Survey of Voluntary Corporate Economic Reality Communications

    Keywords: Economics; Finance; Reports; Surveys; Communication;

    Citation:

    Hawkins, David F. Economic Reality in Financial Reporting: A Global Survey of Voluntary Corporate Economic Reality Communications. Vol. II, Selected Case Studies. Morristown, NJ: Financial Executives Research Foundation, 1993. View Details
  8. Corporate Financial Disclosure: 1900-1933

    Keywords: Finance; Reports; Business History;

    Citation:

    Hawkins, David. Corporate Financial Disclosure: 1900-1933. New York: Garland Publishing, 1986. View Details
  9. The Effectiveness of The Annual Report as a Communication Vehicle

    Keywords: Performance Effectiveness; Reports; Communication;

    Citation:

    Hawkins, David, and Barbara A. Hawkins. The Effectiveness of The Annual Report as a Communication Vehicle. NJ: Financial Executives Research Foundation, 1986. View Details
  10. Rating Industrial Bonds

    Keywords: Bonds;

    Citation:

    Hawkins, David, Walter J. Campbell, and Barbara A. Brown. Rating Industrial Bonds. NJ: Financial Executives Research Foundation, 1983. View Details
  11. Equity Valuation: Models, Analysis and Implications

    Keywords: Equity; Valuation; Theory;

    Citation:

    Hawkins, David, and Walter J. Campbell. Equity Valuation: Models, Analysis and Implications. New York: Financial Executives Research Foundation, 1978. View Details
  12. Accounting for Leases by Lessees

    Keywords: Accounting; Leasing;

    Citation:

    Hawkins, David, and Mary Wehle. Accounting for Leases by Lessees. New York: Financial Executives Research Foundation, 1973. View Details
  13. Financial Reporting Practices of Corporations

    Keywords: Finance; Reports; Practice; Business Ventures;

    Citation:

    Hawkins, David. Financial Reporting Practices of Corporations. Homewood: Dow Jones-Irwin, 1972. View Details
  14. Controlling Foreign Operations

    Keywords: Operations;

    Citation:

    Hawkins, David, E. Bursk, J. Dearden, and V. Longstreet. Controlling Foreign Operations. New York: Financial Executives Research Foundation, 1971. View Details
  15. Work-Related Day Care: An Evaluation of the KLH Child Development Center Part I

    Keywords: Growth and Development; Early Childhood Education;

    Citation:

    Hawkins, David, John Jordan, and Joseph Curran. Work-Related Day Care: An Evaluation of the KLH Child Development Center Part I. Boston: Social Administration Research Institute, 1969. View Details
  16. Computer Models for Business Case Analysis

    Keywords: Technology; Theory;

    Citation:

    Hawkins, David, and Brandt R. Allen. Computer Models for Business Case Analysis. Cincinnati: South-Western Publishing Company, 1968. View Details
  17. Economic Analysis of the Proposal to Increase Copyright License Fee for Phonograph Records

    Keywords: Theory; Media; Money;

    Citation:

    Hawkins, David, and John D Glover. Economic Analysis of the Proposal to Increase Copyright License Fee for Phonograph Records. New York: Record Industry Association of America, 1965. View Details

Journal Articles

  1. Avoiding Revenue Growth Traps

    Keywords: Growth and Development; Profit;

    Citation:

    Hawkins, David. "Avoiding Revenue Growth Traps." Accounting Bulletin, no. 124 (November 25, 2003). View Details
  2. Looking Ahead: Anticipated New 2004 and Year-End 2003 Standards Reviewed

    Keywords: Standards;

    Citation:

    Hawkins, David. "Looking Ahead: Anticipated New 2004 and Year-End 2003 Standards Reviewed." Accounting Bulletin, no. 126 (November 13, 2003). View Details
  3. FAS 150: More Liabilities and Delayed Filings

    Keywords: Governance;

    Citation:

    Hawkins, David. "FAS 150: More Liabilities and Delayed Filings." Accounting Bulletin, no. 125 (October 31, 2003). View Details
  4. Avoiding Free Cash Flow Traps

    Keywords: Cash Flow;

    Citation:

    Hawkins, David. "Avoiding Free Cash Flow Traps." Accounting Bulletin, no. 123 (October 23, 2003). View Details
  5. Freddie Mac Restatement: New and Unexpected Financial Institution Accounting Quality Concern Raised

    Keywords: Financing and Loans; Accounting; Quality;

  6. Fair Value Accounting For Restricted Stock Awards

    Keywords: Fair Value Accounting;

    Citation:

    Hawkins, David. "Fair Value Accounting For Restricted Stock Awards." Accounting Bulletin, no. 122 (July 2003). View Details
  7. FASB Update: Still on Track for Radical Change

    Keywords: Accounting; Change;

    Citation:

    Hawkins, David. "FASB Update: Still on Track for Radical Change." Accounting Bulletin, no. 120 (June 18, 2003). View Details
  8. Thinking Real: Key to Financial Analysis in Deflationary Periods

    Keywords: Cognition and Thinking; Finance; Theory; Inflation and Deflation;

    Citation:

    Hawkins, David. "Thinking Real: Key to Financial Analysis in Deflationary Periods." Accounting Bulletin, no. 119 (June 2003). View Details
  9. Expect More Significant 2003 Asset Impairment Charges

    Keywords: Assets;

    Citation:

    Hawkins, David F. "Expect More Significant 2003 Asset Impairment Charges." Accounting Bulletin, no. 118 (April 2003). View Details
  10. 2002 10-Ks: Equity Financial Risk Focus

    Keywords: Reports; Equity; Finance; Risk and Uncertainty;

    Citation:

    Hawkins, David F. "2002 10-Ks: Equity Financial Risk Focus." Accounting Bulletin, no. 118 (April 2003). View Details
  11. 2003 CFA Level I and II Accounting and Financial Analysis Review

    Keywords: Accounting; Finance; Theory;

    Citation:

    Hawkins, David F. "2003 CFA Level I and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 116 (March 2003). View Details
  12. New Variable Interest Entity (a.k.a. SPE) Consolidation Rules

    Keywords: Governing Rules, Regulations, and Reforms;

    Citation:

    Hawkins, David F. "New Variable Interest Entity (a.k.a. SPE) Consolidation Rules." Accounting Bulletin, no. 115 (January 2003). View Details
  13. FASB Update: Some Radical Changes Ahead

    Keywords: Accounting; Change;

    Citation:

    Hawkins, David F. "FASB Update: Some Radical Changes Ahead." Accounting Bulletin, no. 114 (January 2003). View Details
  14. A Look At Our Future: IASB Proposed Share-Based Payment Standard

    Keywords: Standards;

    Citation:

    Hawkins, David F. "A Look At Our Future: IASB Proposed Share-Based Payment Standard." Accounting Bulletin, no. 113 (December 2002). View Details
  15. One More Pension Concern: Earnings Boosts From Settlement, Curtailment, and Termination Gains

    Keywords: Compensation and Benefits;

    Citation:

    Hawkins, David F. "One More Pension Concern: Earnings Boosts From Settlement, Curtailment, and Termination Gains." Accounting Bulletin, no. 112 (November 2002). View Details
  16. Expensing Employee Stock Options: The Battle Is Over

    Keywords: Employees; Stock Options;

    Citation:

    Hawkins, David F. "Expensing Employee Stock Options: The Battle Is Over." Accounting Bulletin, no. 112 (November 2002). View Details
  17. Pension Equity Charges: A New Concern

    Keywords: Compensation and Benefits; Equity; Change;

    Citation:

    Hawkins, David F. "Pension Equity Charges: A New Concern." Accounting Bulletin, no. 111 (November 2002). (corrected.) View Details
  18. How Serial Acquirers Turn No-Growth Into Growth

    Keywords: Growth and Development; Mergers and Acquisitions;

    Citation:

    Hawkins, David F. "How Serial Acquirers Turn No-Growth Into Growth." Accounting Bulletin, no. 108 (July 2002). View Details
  19. International Accounting Standards Board Update

    Keywords: International Accounting; Standards;

    Citation:

    Hawkins, David F. "International Accounting Standards Board Update." Accounting Bulletin, no. 108 (July 2002). View Details
  20. Assessing Operating Cash Flow Quality

    Keywords: Cash Flow; Quality;

    Citation:

    Hawkins, David F. "Assessing Operating Cash Flow Quality." Accounting Bulletin, no. 107 (June 2002). View Details
  21. 2002 CFA Level I and II Financial Statement Analysis Review

    Keywords: Financial Statements;

    Citation:

    Hawkins, David F. "2002 CFA Level I and II Financial Statement Analysis Review." Accounting Bulletin, no. 106 (April 2002). View Details
  22. 2001 10-K's: Detecting Enronitis Symptoms

    Keywords: Reports;

    Citation:

    Hawkins, David F. "2001 10-K's: Detecting Enronitis Symptoms." Accounting Bulletin, no. 105 (March 2002). View Details
  23. Analyzing Goodwill Transition Accounting

    Keywords: Goodwill Accounting;

    Citation:

    Hawkins, David F. "Analyzing Goodwill Transition Accounting." Accounting Bulletin, no. 104 (January 15, 2002). View Details
  24. Enron Accounting: Background Briefing and Lessons

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "Enron Accounting: Background Briefing and Lessons." Accounting Bulletin, no. 103 (December 26, 2001). View Details
  25. Timely New Standard Issued: Long-Lived Asset Impairment and Disposal Write-Downs

    Keywords: Standards; Assets;

    Citation:

    Hawkins, David F. "Timely New Standard Issued: Long-Lived Asset Impairment and Disposal Write-Downs." Accounting Bulletin, no. 102 (November 6, 2001). View Details
  26. New Asset Retirement Obligation Standard Explained

    Keywords: Assets; Standards;

    Citation:

    Hawkins, David F. "New Asset Retirement Obligation Standard Explained." Accounting Bulletin, no. 101 (October 9, 2001). View Details
  27. New Purchase, Goodwill, and Intangible Asset Rules Explained

    Keywords: Assets; Governing Rules, Regulations, and Reforms; Finance;

    Citation:

    Hawkins, David F. "New Purchase, Goodwill, and Intangible Asset Rules Explained." Accounting Bulletin, no. 100 (August 13, 2001). View Details
  28. International Accounting Standards: Updated Review, Handling Diversity and U.S. GAAP Contrasted

    Keywords: Accounting; Diversity Characteristics;

    Citation:

    Hawkins, David F. "International Accounting Standards: Updated Review, Handling Diversity and U.S. GAAP Contrasted." Accounting Bulletin, no. 99 (July 17, 2001). View Details
  29. Inventory Write-Downs Explained

    Keywords: Assets;

    Citation:

    Hawkins, David F. "Inventory Write-Downs Explained." Accounting Bulletin, no. 98 (May 1, 2001). View Details
  30. SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted

    Keywords: Governance; Accounting;

    Citation:

    Hawkins, David F. "SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted." Accounting Bulletin, no. 97 (April 17, 2001). View Details
  31. 2001 CFA Level 1 and II Financial Statement Analysis Review

    Keywords: Theory; Finance;

    Citation:

    Hawkins, David F. "2001 CFA Level 1 and II Financial Statement Analysis Review." Accounting Bulletin, no. 96 (March 2001). View Details
  32. This Is It: New Goodwill Accounting Explained

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "This Is It: New Goodwill Accounting Explained." Accounting Bulletin, no. 95 (February 21, 2001). View Details
  33. Read 2000 Annual Report Securitization Disclosures: New Information and New Accounting Impact Explained

    Keywords: Reports; Information; Accounting; Corporate Disclosure;

    Citation:

    Hawkins, David F. "Read 2000 Annual Report Securitization Disclosures: New Information and New Accounting Impact Explained." Accounting Bulletin, no. 94 (February 1, 2001). View Details
  34. Last Nail in the Pooling Coffin: New Goodwill and Intangible Asset Proposals

    Keywords: Assets;

    Citation:

    Hawkins, David F. "Last Nail in the Pooling Coffin: New Goodwill and Intangible Asset Proposals." Accounting Bulletin, no. 93 (January 3, 2001): 8. View Details
  35. More New Financial Instrument Rules Proposed

    Keywords: Financial Instruments; Governing Rules, Regulations, and Reforms;

    Citation:

    Hawkins, David F. "More New Financial Instrument Rules Proposed." Accounting Bulletin, no. 92 (December 13, 2000). View Details
  36. New Asset Impairment Rule Proposal

    Keywords: Assets; Governing Rules, Regulations, and Reforms;

    Citation:

    Hawkins, David F. "New Asset Impairment Rule Proposal." Accounting Bulletin, no. 90 (October 16, 2000). View Details
  37. Film Producer and Distributor Accounting Standard Standardized

    Citation:

    Hawkins, David F. "Film Producer and Distributor Accounting Standard Standardized." Accounting Bulletin, no. 89 (August 4, 2000). View Details
  38. Comprehensive Derivative and Hedging Accounting Rules Set

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "Comprehensive Derivative and Hedging Accounting Rules Set." Accounting Bulletin, no. 88 (July 18, 2000). View Details
  39. New Stock Option Rules

    Keywords: Financial Instruments; Stock Options; Governing Rules, Regulations, and Reforms;

    Citation:

    Hawkins, David F. "New Stock Option Rules." Accounting Bulletin, no. 87 (May 17, 2000). View Details
  40. New Standard Proposed: Retirement of Long Lived Asset Obligations

    Keywords: Assets;

    Citation:

    Hawkins, David F. "New Standard Proposed: Retirement of Long Lived Asset Obligations." Accounting Bulletin, no. 85 (April 14, 2000). View Details
  41. Form 10-K Analysis: Follow The SEC's Lead

    Keywords: Governance; Reports; Leadership;

    Citation:

    Hawkins, David F. "Form 10-K Analysis: Follow The SEC's Lead." Accounting Bulletin, no. 86 (April 14, 2000). View Details
  42. 2000 CFA Level I and II Accounting and Financial Analysis Review

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "2000 CFA Level I and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 84 (March 2000). View Details
  43. SEC Expected To Step-Up Search For Restructuring Charge, Revenue Recognition and Materiality Abuses

    Keywords: Governance; Money;

    Citation:

    Hawkins, David F. "SEC Expected To Step-Up Search For Restructuring Charge, Revenue Recognition and Materiality Abuses." Accounting Bulletin, no. 83 (December 23, 1999). View Details
  44. Business Combination and Intangibles Asset Proposals Issued: Will They Stick?

    Keywords: Assets;

    Citation:

    Hawkins, David F. "Business Combination and Intangibles Asset Proposals Issued: Will They Stick?" Accounting Bulletin, no. 82 (September 1999). View Details
  45. International Accounting Standards Committee's Core Set of Standards: Reviewed and US GAAP Contrasted

    Keywords: Accounting; Standards;

    Citation:

    Hawkins, David F. "International Accounting Standards Committee's Core Set of Standards: Reviewed and US GAAP Contrasted." Accounting Bulletin, no. 81 (May 5, 1999). View Details
  46. New International Accounting Standard: Recognition and Measurement of Financial Instruments

    Keywords: Measurement and Metrics; Financial Instruments; Global Range; Accounting; Standards;

    Citation:

    Hawkins, David F. "New International Accounting Standard: Recognition and Measurement of Financial Instruments." Accounting Bulletin, no. 80 (April 1999). View Details
  47. Keeping Score: Accounting and Issues and e-Commerce

    Keywords: Online Technology; Accounting;

    Citation:

    Hawkins, David F. "Keeping Score: Accounting and Issues and e-Commerce." Accounting Bulletin, no. 80 (April 1999). View Details
  48. 1999 CFA Level I and II Accounting and Financial Analysis Review

    Keywords: Accounting; Finance;

    Citation:

    Hawkins, David F. "1999 CFA Level I and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 77 (March 1999). View Details
  49. 1998 10-K's: Analyze First Time and Prospective Accounting Changes

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "1998 10-K's: Analyze First Time and Prospective Accounting Changes." Accounting Bulletin, no. 77 (March 1999). View Details
  50. CFA Level 1 and II Accounting and Financial Analysis Review

    Keywords: Accounting; Finance;

    Citation:

    Hawkins, David F. "CFA Level 1 and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 77 (March 1999). View Details
  51. Off Comes On: New Consolidated Financial Statements Proposed

    Keywords: Financial Statements;

    Citation:

    Hawkins, David F. "Off Comes On: New Consolidated Financial Statements Proposed." Accounting Bulletin, no. 78 (March 1999). View Details
  52. User's Guide to New 1998 Operating Segment Disclosures

    Keywords: Information;

    Citation:

    Hawkins, David F. "User's Guide to New 1998 Operating Segment Disclosures." Accounting Bulletin, no. 75 (February 1999). View Details
  53. 1998 10-K's: Earnings Quality Alert

    Keywords: Business Earnings; Quality; Reports;

    Citation:

    Hawkins, David F. "1998 10-K's: Earnings Quality Alert." Accounting Bulletin, no. 76 (February 1999). View Details
  54. International Accounting Standards: New Interim Financial Reporting Standard Now Effective

    Keywords: Financial Reporting; Standards;

    Citation:

    Hawkins, David F. "International Accounting Standards: New Interim Financial Reporting Standard Now Effective." Accounting Bulletin, no. 74 (January 1999). View Details
  55. FASB May Move toward New International Business Combination Accounting Standard

    Keywords: Global Range; Accounting; Standards;

    Citation:

    Hawkins, David F. "FASB May Move toward New International Business Combination Accounting Standard." Accounting Bulletin, no. 73 (November 1998). View Details
  56. New International Accounting Standard: Intangible Assets

    Keywords: Accounting; Standards;

    Citation:

    Hawkins, David F. "New International Accounting Standard: Intangible Assets." Accounting Bulletin, no. 72 (October 1998). View Details
  57. New Identical Provisions Standards Issued by UK and IASC

    Keywords: United Kingdom;

    Citation:

    Hawkins, David F. "New Identical Provisions Standards Issued by UK and IASC." Accounting Bulletin, no. 71 (October 1998). View Details
  58. New International Accounting Standard: Impairment of Assets

    Keywords: Accounting; Standards;

    Citation:

    Hawkins, David F. "New International Accounting Standard: Impairment of Assets." Accounting Bulletin, no. 70 (September 1998). View Details
  59. Detecting Lower Earnings Quality

    Keywords: Quality; Business Earnings;

    Citation:

    Hawkins, David F. "Detecting Lower Earnings Quality." Accounting Bulletin, no. 69 (September 1998). View Details
  60. New International Accounting Standard: Discontinuing Operations

    Keywords: Global Range; Accounting; Standards;

    Citation:

    Hawkins, David F. "New International Accounting Standard: Discontinuing Operations." Accounting Bulletin, no. 68 (August 1998). View Details
  61. New Derivative and Hedging Accounting Standard

    Keywords: Credit Derivatives and Swaps; Accounting; Standards;

    Citation:

    Hawkins, David F. "New Derivative and Hedging Accounting Standard." Accounting Bulletin, no. 67 (July 1998). View Details
  62. International Accounting Standard: New Employee Benefits Standard

    Keywords: Global Range; Accounting; Standards; Compensation and Benefits;

    Citation:

    Hawkins, David F. "International Accounting Standard: New Employee Benefits Standard." Accounting Bulletin, no. 66 (June 1998). View Details
  63. Accounting for Soft Costs: New Start-up Activities Cost Standard Consistent with Earlier Advertising Cost Standard

    Keywords: Cost; Accounting; Advertising;

  64. Computer Software Accounting Review: Closing the Loop but not Eliminating the Problem

    Keywords: Software; Accounting;

    Citation:

    Hawkins, David F. "Computer Software Accounting Review: Closing the Loop but not Eliminating the Problem." Accounting Bulletin, no. 64 (March 1998). View Details
  65. April's Confusion: Comprehensive Income

    Citation:

    Hawkins, David F. "April's Confusion: Comprehensive Income." Accounting Bulletin, no. 63 (February 1998). View Details
  66. 1998 CFA Level I and II Accounting Review

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "1998 CFA Level I and II Accounting Review." Accounting Bulletin, no. 60 (February 1998). View Details
  67. New International Lease Accounting Standard Explained

    Citation:

    Hawkins, David F. "New International Lease Accounting Standard Explained." Accounting Bulletin, no. 59 (February 1998). View Details
  68. 1998 CFA Level I and II Accounting Review Package: Selected Accounting Bulletins

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "1998 CFA Level I and II Accounting Review Package: Selected Accounting Bulletins." Accounting Bulletin, no. 61 (February 1998). View Details
  69. Computer Software Company Earnings Revisions may be Needed

    Keywords: Software; Business Earnings;

    Citation:

    Hawkins, David F. "Computer Software Company Earnings Revisions may be Needed." Accounting Bulletin, no. 62 (February 1998). View Details
  70. New International Accounting Segment Disclosure Standard Explained

    Citation:

    Hawkins, David F. "New International Accounting Segment Disclosure Standard Explained." Accounting Bulletin, no. 58 (November 1997). View Details
  71. New Derivative Standard Draft Released

    Citation:

    Hawkins, David F. "New Derivative Standard Draft Released." Accounting Bulletin, no. 57 (September 1997). View Details
  72. Five New Exposure Drafts of International Accounting Standards Released

    Citation:

    Hawkins, David F. "Five New Exposure Drafts of International Accounting Standards Released." Accounting Bulletin, no. 56 (September 1997). View Details
  73. Four New U.K. Accounting Standards Proposed

    Keywords: United Kingdom;

    Citation:

    Hawkins, David F. "Four New U.K. Accounting Standards Proposed." Special Issue on The State of Small Business. Accounting Bulletin, no. 55 (August 1997). View Details
  74. Two New FASB Standards: Reporting Comprehensive Income and Operating Segment Disclosures

    Citation:

    Hawkins, David F. "Two New FASB Standards: Reporting Comprehensive Income and Operating Segment Disclosures." Accounting Bulletin, no. 54 (July 1997). View Details
  75. New International Asset Impairment Accounting Standard Proposed

    Keywords: Global Range; Accounting; Standards;

    Citation:

    Hawkins, David F. "New International Asset Impairment Accounting Standard Proposed." Accounting Bulletin, no. 53 (June 1997). View Details
  76. New International Lease Accounting Standard Proposed

    Citation:

    Hawkins, David F. "New International Lease Accounting Standard Proposed." Accounting Bulletin, no. 52 (May 1997). View Details
  77. International Accounting Standards Committee's Accelerated Work Program Update

    Keywords: Accounting; Standards;

    Citation:

    Hawkins, David F. "International Accounting Standards Committee's Accelerated Work Program Update." Accounting Bulletin, no. 51 (May 1997). View Details
  78. 1997 CFA Level I and II Accounting Review

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "1997 CFA Level I and II Accounting Review." Accounting Bulletin, no. 50 (April 1997). View Details
  79. 1997 CFA Level I and II Accounting Review Package: Selected Accounting Bulletins

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "1997 CFA Level I and II Accounting Review Package: Selected Accounting Bulletins." Accounting Bulletin, no. 49 (April 1997). View Details
  80. Three Accounting Quality Questions to Answer When Reviewing 1996 Annual Reports

    Keywords: Quality; Accounting; Annual Reports;

    Citation:

    Hawkins, David F. "Three Accounting Quality Questions to Answer When Reviewing 1996 Annual Reports." Accounting Bulletin, no. 48 (March 1997). View Details
  81. FASB and IASC Issue Similar Earnings per Share Standards

    Keywords: Accounting; Standards;

    Citation:

    Hawkins, David F. "FASB and IASC Issue Similar Earnings per Share Standards." Accounting Bulletin, no. 47 (March 1997). View Details
  82. Mexico Going Highly Inflationary for FAS 52 Accounting

    Keywords: Accounting; Standards; Mexico;

    Citation:

    Hawkins, David F. "Mexico Going Highly Inflationary for FAS 52 Accounting." Accounting Bulletin, no. 46 (February 1997). View Details
  83. Moving toward Three New International Accounting Standards: Employee Benefits, Discontinued Operations, and Provisions and Contingencies

    Keywords: Accounting; Standards;

  84. New IAS Standard: Accounting for Income Taxes

    Keywords: Taxation; Accounting; Standards;

    Citation:

    Hawkins, David F. "New IAS Standard: Accounting for Income Taxes." Accounting Bulletin, no. 44 (December 1996). View Details
  85. Is Time Running out for Pooling-of-interests?

    Keywords: Interests;

    Citation:

    Hawkins, David F. "Is Time Running out for Pooling-of-interests?" Accounting Bulletin, no. 43 (November 1996). View Details
  86. International Accounting Standards: Interim Financial Reporting Principles Proposed

    Keywords: Financial Reporting; Accounting; Standards;

    Citation:

    Hawkins, David F. "International Accounting Standards: Interim Financial Reporting Principles Proposed." Accounting Bulletin, no. 42 (October 1996). View Details
  87. New Standard: Transfers and Servicing of Financial Assets and Extinguishment of Liabilities

    Keywords: Finance; Assets;

    Citation:

    Hawkins, David F. "New Standard: Transfers and Servicing of Financial Assets and Extinguishment of Liabilities." Accounting Bulletin, no. 41 (July 1996). View Details
  88. Will Proposed UK Goodwill and Intangible Asset Account Rules Favoring UK Acquires Change US GAAP?

    Keywords: Assets; Governing Rules, Regulations, and Reforms; Change; United Kingdom;

    Citation:

    Hawkins, David F. "Will Proposed UK Goodwill and Intangible Asset Account Rules Favoring UK Acquires Change US GAAP?" Accounting Bulletin, no. 40 (July 1996). View Details
  89. New Derivative Accounting Standard Proposed

    Keywords: Accounting; Standards;

    Citation:

    Hawkins, David F. "New Derivative Accounting Standard Proposed." Accounting Bulletin, no. 39 (July 1996). View Details
  90. A New Statement of Financial Performance in 1997: The Comprehensive Income Approach

    Keywords: History; Money; Performance; Finance;

    Citation:

    Hawkins, David F. "A New Statement of Financial Performance in 1997: The Comprehensive Income Approach." Accounting Bulletin, no. 38 (July 1996). View Details
  91. Read 1995 Annual Reports with an Eye to Accounting Changes

    Keywords: Accounting; Annual Reports;

    Citation:

    Hawkins, David F. "Read 1995 Annual Reports with an Eye to Accounting Changes." Accounting Bulletin, no. 37 (March 1996). View Details
  92. Track One Time Charges' Future Effects

    Citation:

    Hawkins, David F. "Track One Time Charges' Future Effects." Accounting Bulletin, no. 36 (March 1996). View Details
  93. Global and US EPS and Business Segment Proposals

    Keywords: Global Range; Business Ventures;

    Citation:

    Hawkins, David F. "Global and US EPS and Business Segment Proposals." Accounting Bulletin, no. 35 (February 1996). View Details
  94. Primer on New Stock Option Accounting Alternatives

    Keywords: Stocks; Accounting;

    Citation:

    Hawkins, David F. "Primer on New Stock Option Accounting Alternatives." Accounting Bulletin, no. 34 (December 1995). View Details
  95. Financial Instruments: Decision, Proposals, and Best Practices

    Keywords: Financial Instruments; Decision Making; Practice;

    Citation:

    Hawkins, David F. "Financial Instruments: Decision, Proposals, and Best Practices." Accounting Bulletin, no. 27 (December 1995). View Details
  96. More Investor Useful Consolidated Statement Proposed

    Keywords: Investment;

    Citation:

    Hawkins, David F. "More Investor Useful Consolidated Statement Proposed." Accounting Bulletin, no. 33 (October 1995). View Details
  97. International Accounting Standards Update: New Standard, New Proposal and an Aggressive Work Plan

    Keywords: Global Range; Accounting; Standards;

    Citation:

    Hawkins, David F. "International Accounting Standards Update: New Standard, New Proposal and an Aggressive Work Plan." Accounting Bulletin, no. 32 (July 1995). View Details
  98. New Mortgage Banking Standard

    Keywords: Banks and Banking; Mortgages;

    Citation:

    Hawkins, David F. "New Mortgage Banking Standard." Accounting Bulletin, no. 31 (June 1995). View Details
  99. Future FASB Decisions to Consider while Reviewing 1994 Reports

    Keywords: Governance; Decision Making; Reports;

    Citation:

    Hawkins, David F. "Future FASB Decisions to Consider while Reviewing 1994 Reports." Accounting Bulletin, no. 30 (March 1995). View Details
  100. Q4 One-time Accounting Items Explained

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "Q4 One-time Accounting Items Explained." Accounting Bulletin, no. 29 (March 1995). View Details
  101. Peso Devaluation: Two Accounting Perspectives

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "Peso Devaluation: Two Accounting Perspectives." Accounting Bulletin, no. 28 (January 1995). View Details
  102. Stock Buybacks: Avoid Accounting and Financial Statistic Traps

    Keywords: Stocks; Accounting; Finance;

    Citation:

    Hawkins, David F. "Stock Buybacks: Avoid Accounting and Financial Statistic Traps." Accounting Bulletin, no. 26 (October 1994). View Details
  103. FASB Activities: Midsummer Review

    Keywords: Governance;

    Citation:

    Hawkins, David F. "FASB Activities: Midsummer Review." Accounting Bulletin, no. 25 (August 1994). View Details
  104. Investor's Guide to Derivative Accounting Basics

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "Investor's Guide to Derivative Accounting Basics." Accounting Bulletin, no. 24 (May 1994). View Details
  105. Read 1993 Annual Reports to Understand 1994 Profits

    Keywords: Annual Reports; Profit;

    Citation:

    Hawkins, David F. "Read 1993 Annual Reports to Understand 1994 Profits." Accounting Bulletin, no. 23 (April 1994). View Details
  106. South African GAAP: IAS-based

    Keywords: South Africa;

    Citation:

    Hawkins, David F. "South African GAAP: IAS-based." Accounting Bulletin, no. 22 (March 1994). View Details
  107. Proposed U.S. Asset Impairment Standard: Goodwill Writedowns Okayed

    Keywords: Assets; United States;

    Citation:

    Hawkins, David F. "Proposed U.S. Asset Impairment Standard: Goodwill Writedowns Okayed." Accounting Bulletin, no. 21 (January 1994). View Details

Cases and Teaching Materials

  1. Jiangxi Agribusiness: (TN)

    [TN for 114-039] Emily Wang, an analyst with Future Securities, a Shanghai-based investment firm, is given the task of making stock purchase recommendations to her supervisor from a number of Chinese common stocks. One stock in particular, Jiangxi Agribusiness (Jiangxi), caught Emily's attention as a likely purchase recommendation. Before making her recommendation decision, Emily felt she needed to look deeper into the company's operating performance and financial condition. To this end, Emily performed a financial ratio analysis comparison of Jiangxi's financial ratios to those of selected peer companies. Jiangxi's major revenue sources were aquatic products (fish, ducks) and beverages (lotus root juice, mineral water). Guided by these revenue sources, Emily selected the financial statements of four companies in the fishery industry and three companies in the food and beverage industry to perform a peer company comparative financial ratio analysis. The case reproduces the individual company financial ratios Emily computed for her comparative ratio analysis. The student's task is to use these ratios and whatever insights they can develop from the case data to assess Jiangxi's individual and comparative performance, financial condition, and quality of earnings. In addition, the case assignment asks students to suggest possible lines of inquiry Emily might pursue if given the opportunity to conduct field research. At the end of the class, students are asked to make a stock recommendation.

    Keywords: financial analysis; ratio analysis;

    Citation:

    Hawkins, David F. "Jiangxi Agribusiness: (TN)." Harvard Business School Teaching Note 114-041, April 2014. View Details
  2. Hubei Lantian (A) and (B)

    Citation:

    Hawkins, David. "Hubei Lantian (A) and (B)." Harvard Business School Teaching Note 114-042, March 2014. View Details
  3. Adoption of IFRS in Ethiopia

    Citation:

    Hawkins, David. "Adoption of IFRS in Ethiopia." Harvard Business School Teaching Note 114-047, January 2014. View Details
  4. Hubei Lantian (B)

    Citation:

    Hawkins, David F., Michael Shih-Ta Chen, and Nancy Hua Dai. "Hubei Lantian (B)." Harvard Business School Supplement 113-119, May 2013. View Details
  5. Hubei Lantian (A)

    Emily Wang, an analyst with Future Securities, a Shanghai-based investment firm, is given the task of making stock purchase recommendations to her supervisor from a number of Chinese common stocks. One stock in particular, Hubei Lantian Co., Ltd. (Hubei Lantian), caught Emily's attention as a likely purchase recommendation. Before making her recommendation decision, Emily felt she needed to look deeper into the company's operating performance and financial condition. To this end, Emily performed a financial ratio analysis comparison of Hubei Lantian's financial ratios to those of selected peer companies.
    Hubei Lantian's major revenue sources were aquatic products (fish, ducks) and beverages (lotus root juice, mineral water). Guided by these revenue sources, Emily selected the financial statements of four companies in the fishery industry and three companies in the food and beverage industry to perform a peer company comparative financial ratio analysis. The case reproduces the individual company financial ratios Emily computed for her comparative ratio analysis. The student's task is to use these ratios and whatever insights they can develop from the case data to assess Hubei Lantian's individual and comparative performance, financial condition, and quality of earnings. In addition, the case assignment asks students to suggest possible lines of inquiry Emily might pursue if given the opportunity to conduct field research. At the end of the class, students are asked to make a stock recommendation.

    Keywords: financial analysis; ratio analysis;

    Citation:

    Hawkins, David F., Michael Shih-Ta Chen, and Nancy Hua Dai. "Hubei Lantian (A)." Harvard Business School Case 113-118, May 2013. (Revised March 2014.) View Details
  6. Key Challenges of Applying IFRS to Islamic Finance

    Citation:

    Hawkins, David F., and Lee Hodder. "Key Challenges of Applying IFRS to Islamic Finance." Harvard Business School Background Note 113-033, January 2013. (Revised June 2014.) View Details
  7. Longtop Financial Technologies (D)

    Citation:

    Hawkins, David. "Longtop Financial Technologies (D)." Harvard Business School Supplement 113-076, January 2013. View Details
  8. Goldman Sachs: Stay with Fair Value Accounting? (A)

    Keywords: Fair Value Accounting; Financial Services Industry;

    Citation:

    Hawkins, David F., and Aldo Sesia. "Goldman Sachs: Stay with Fair Value Accounting? (A)." Harvard Business School Case 113-015, January 2013. (Revised February 2013.) View Details
  9. Goldman Sachs: Stay with Fair Value Accounting? (B)

    Citation:

    Hawkins, David F., and Aldo Sesia. "Goldman Sachs: Stay with Fair Value Accounting? (B)." Harvard Business School Supplement 113-043, January 2013. (Revised February 2013.) View Details
  10. Kirkpatrick Corporation

    Citation:

    Hawkins, David. "Kirkpatrick Corporation." Harvard Business School Case 113-070, January 2013. View Details
  11. Ribbons an' Bows, Inc.

    The basic concepts of accounting are explored while students prepare the financial statements for a retailer's first three months of business.

    Keywords: Basic Accounting Concepts; Fair Value; financial statements; Fair Value Accounting; Financial Statements; Retail Industry;

    Citation:

    Hawkins, David F. "Ribbons an' Bows, Inc. ." Harvard Business School Case 113-046, October 2012. View Details
  12. Dispensers of California, Inc.

    An investor seeking capital must prepare projected financial statements for a new business.

    Keywords: Financial Statement Preparation; Accounting Process; Forecasting and Prediction; Investment; Financial Statements; Business Startups; Capital; California;

    Citation:

    Wilson, David A., and David Hawkins. "Dispensers of California, Inc. ." Harvard Business School Case 113-047, October 2012. View Details
  13. Société Internationale de Plantations et de Finance (SIPEF)

    Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IAS41's requirement to value palm oil trees at their fair value.

    Keywords: Financial Accounting; International Financial Reporting Standards; International Accounting Standards; Biological asset accounting; fair value accounting; IAS41; Historical cost; Equity Valuation; Financial ratios; Plant-Based Agribusiness; International Accounting; Valuation; Financial Reporting; Fair Value Accounting; Equity; Agriculture and Agribusiness Industry;

    Citation:

    Hawkins, David. "Société Internationale de Plantations et de Finance (SIPEF)." Harvard Business School Case 113-027, July 2012. (Revised February 2013.) View Details
  14. Deferred Tax Assets in Basel III: Lessons from Japan (TN)

    Citation:

    Hawkins, David F., and Karthik Ramanna. "Deferred Tax Assets in Basel III: Lessons from Japan (TN) ." Harvard Business School Teaching Note 112-114, June 2012. View Details
  15. Sino-Forest (A)

    Chinese company listed on the Toronto Stock Exchange is accused of fraud by a hedge fund.

    Keywords: Business Earnings; Crime and Corruption; Financial Markets; Investment Funds; Management Analysis, Tools, and Techniques; China;

    Citation:

    Hawkins, David F., and David Lane. "Sino-Forest (A)." Harvard Business School Case 112-004, September 2011. (Revised February 2013.) View Details
  16. Marion Boats, Inc. (TN)

    Teaching Note for (9-196-041).

    Citation:

    Hawkins, David F. "Marion Boats, Inc. (TN)." Harvard Business School Teaching Note 197-088, April 1997. (Revised May 2012.) View Details
  17. Sino-Forest (B)

    Excerpts from a hedge fund's report accusing a Chinese bond company of using fraudulent financial statements.

    Keywords: Financial Statements; Crime and Corruption; Accounting Audits; Business Earnings; Financial Services Industry; China;

    Citation:

    Hawkins, David F. "Sino-Forest (B)." Harvard Business School Supplement 112-066, February 2012. (Revised December 2012.) View Details
  18. Sino-Forest (C)

    Citation:

    Hawkins, David F. "Sino-Forest (C)." Harvard Business School Supplement 112-067, February 2012. (Revised December 2012.) View Details
  19. Sino-Forest (TN) (A) (B) (C) (D)

    Citation:

    Hawkins, David F. "Sino-Forest (TN) (A) (B) (C) (D)." Harvard Business School Teaching Note 112-068, February 2012. (Revised from original February 2012 version.) View Details
  20. Parent Company P and 80 Percent Owned Subsidiary Company S

    A sample consolidation exercise.

    Keywords: consolidation accounting; Consolidation; Accounting;

    Citation:

    Hawkins, David F. "Parent Company P and 80 Percent Owned Subsidiary Company S ." Harvard Business School Case 112-105, May 2012. View Details
  21. Marion Boats, Inc.

    Two brothers start a boatyard. The case covers the start-up and initial operating period.

    Keywords: Business Startups; Financial Statements;

    Citation:

    Hawkins, David F. "Marion Boats, Inc. ." Harvard Business School Case 196-041, July 1995. (Revised May 2012.) View Details
  22. Wareham SC Systems, Inc.

    CFO tests company's revenue recognition practices against the recently issued SAB 101 requirements and proposes plan for adoption of SAB 101.

    Keywords: Revenue Recognition; Standards;

    Citation:

    Hawkins, David F. "Wareham SC Systems, Inc." Harvard Business School Case 110-015, July 2009. (Revised May 2012.) View Details
  23. Intercorporate Investments

    Keywords: Investment;

    Citation:

    Hawkins, David F. "Intercorporate Investments." Harvard Business School Background Note 111-073, May 2012. (Revised from original December 2010 version.) View Details
  24. Longtop Financial Technologies (A)

    Keywords: Financial Services Industry;

    Citation:

    Hawkins, David F., Annelena Lobb, and Aldo Sesia. "Longtop Financial Technologies (A)." Harvard Business School Case 112-036, September 2011. (Revised February 2014.) View Details
  25. Scranton Furniture Company

    Citation:

    Hawkins, David F., and Norman Bartczak. "Scranton Furniture Company." Harvard Business School Case 196-039, July 1995. (Revised April 2012.) View Details
  26. Long-lived Fixed Assets

    Discusses accounting for long-lived fixed assets, depreciation, and asset impairments.

    Keywords: Cost Accounting; Asset Management; Goodwill Accounting;

    Citation:

    Hawkins, David F. "Long-lived Fixed Assets." Harvard Business School Background Note 195-264, June 1995. (Revised April 2012.) View Details
  27. Chapman International Inc.

    Management must make some accounting policy decisions to reach first-quarter earnings consensus.

    Keywords: Financial Statements; Decisions; Business Earnings; United States;

    Citation:

    Hawkins, David F. "Chapman International Inc." Harvard Business School Case 112-098, April 2012. View Details
  28. Earnings Per Share

    Discusses accounting rules for earnings per share measurement. The U.S. approach is described in detail and non-U.S. practices are briefly covered. A rewritten version of an earlier note.

    Keywords: Business Earnings; Stock Shares; Profit; Governing Rules, Regulations, and Reforms; Measurement and Metrics; United States;

    Citation:

    Hawkins, David F. "Earnings Per Share." Harvard Business School Background Note 100-015, December 1999. (Revised April 2012.) View Details
  29. National Electric Corporation

    A company meets financial analysis year-end earnings per share estimates, which have been progressively lowered during the year.

    Keywords: Goals and Objectives; Quality; Business Earnings; Stock Shares; Analysis;

    Citation:

    Hawkins, David F., and Norman Bartczak. "National Electric Corporation." Harvard Business School Case 195-159, November 1994. (Revised April 2012.) View Details
  30. Cosmeticos de Espana, S.A. (A)

    Management must decide which exchange rate to use to consolidate the company's Venezuelan subsidiary.

    Keywords: Financial Statements; Business Subsidiaries; Inflation and Deflation; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela;

    Citation:

    Hawkins, David F. "Cosmeticos de Espana, S.A. (A)." Harvard Business School Case 111-019, August 2010. (Revised February 2012.) View Details
  31. Cosmeticos de Espana, S.A. (B)

    Second case in the Cosmeticos de Espana case series. What should management's accounting response be to a devaluation of the Bolivar?

    Keywords: Financial Statements; Decision Choices and Conditions; Inflation and Deflation; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela;

    Citation:

    Hawkins, David F. "Cosmeticos de Espana, S.A. (B)." Harvard Business School Supplement 111-020, August 2010. (Revised February 2012.) View Details
  32. Cosmeticos de Espana, S.A. (D)

    The fourth case in the Cosmeticos de Espana case series. What should management's accounting response be to the imposition of foreign currency controls?

    Keywords: Financial Statements; Decision Choices and Conditions; Inflation and Deflation; Currency Exchange Rate; Governance Controls; Beauty and Cosmetics Industry; Spain; Venezuela;

    Citation:

    Hawkins, David F. "Cosmeticos de Espana, S.A. (D)." Harvard Business School Supplement 111-030, August 2010. (Revised February 2012.) View Details
  33. Cosmeticos de Espana, S.A. (E)

    Spanish parent company must decide on the Euro/BsF exchange rate to translate its Venezuelan subsidiary's financial statements into Euros.

    Keywords: Financial Statements; Business Subsidiaries; Decision Choices and Conditions; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela;

    Citation:

    Hawkins, David F. "Cosmeticos de Espana, S.A. (E)." Harvard Business School Supplement 111-119, March 2011. (Revised February 2012.) View Details
  34. Cosméticos de España, S.A. (TN), (A), (B), (C), (D), & (E)

    Keywords: Beauty and Cosmetics Industry; Spain;

    Citation:

    Hawkins, David F. "Cosméticos de España, S.A. (TN), (A), (B), (C), (D), & (E)." Harvard Business School Teaching Note 112-053, October 2011. (Revised February 2012.) View Details
  35. Longtop Financial Technologies (A) (B) (C) (D)

    Keywords: Technology;

    Citation:

    Hawkins, David F. "Longtop Financial Technologies (A) (B) (C) (D)." Harvard Business School Teaching Note 112-054, February 2012. (Revised February 2013.) View Details
  36. Oriflame S.A. (C)

    Notes from Oriflame's 2009 annual report relevant to the assessment of the monetary impact of Oriflame's FX risk management actions.

    Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Annual Reports; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry;

    Citation:

    Hawkins, David F., and Karol Misztal. "Oriflame S.A. (C)." Harvard Business School Supplement 111-052, November 2010. (Revised December 2011.) View Details
  37. Aluar: Aluminio Argentino S.A. (TN) (A) and (B)

    Keywords: Metals and Minerals; Argentina;

    Citation:

    Hawkins, David F. "Aluar: Aluminio Argentino S.A. (TN) (A) and (B)." Harvard Business School Teaching Note 112-072, December 2011. View Details
  38. Aluar: Aluminio Argentino S.A. (B) Spreadsheet Supplement

    Keywords: Metals and Minerals; Argentina;

    Citation:

    Hawkins, David F., Hernan Etiennot, Gustavo A. Herrero, and Hugo Pentenero. "Aluar: Aluminio Argentino S.A. (B) Spreadsheet Supplement." Harvard Business School Spreadsheet Supplement 112-703, December 2011. View Details
  39. Longtop Financial Technologies (C)

    Chinese government raises barriers to U.S. Public Company Accounting Oversight Board auditing Deloitte's Chinese auditing firms.

    Keywords: Accounting Audits; Business Ventures; Public Ownership; Government and Politics; Financial Services Industry; China;

    Citation:

    Hawkins, David F., Annelena Lobb, and Aldo Sesia. "Longtop Financial Technologies (C)." Harvard Business School Supplement 112-038, September 2011. (Revised November 2011.) View Details
  40. Quality of Earnings Analysis

    Discusses quality of earnings analysis and its relevance to security valuation.

    Keywords: Business Earnings; Quality; Valuation;

    Citation:

    Hawkins, David. "Quality of Earnings Analysis." Harvard Business School Background Note 194-050, November 1993. (Revised February 2013.) View Details
  41. Mittel Technologies, AG

    CFO of German heavy equipment manufacturer examines through company examples potential impact of proposed changes to revenue recognition rules.

    Keywords: Revenue Recognition; Manufacturing Industry; Germany;

    Citation:

    Hawkins, David F. "Mittel Technologies, AG." Harvard Business School Case 111-065, March 2011. (Revised October 2011.) View Details
  42. Longtop Financial Technologies (B)

    Keywords: Finance; Technology;

    Citation:

    Hawkins, David F., Annelena Lobb, and Aldo Sesia. "Longtop Financial Technologies (B)." Harvard Business School Supplement 112-037, September 2011. (Revised October 2011.) View Details
  43. Oriflame S.A. (A)

    A direct-selling cosmetics company involved in emerging markets exhibits significant foreign exchange risk exposure and profitability swings in the wake of the 2008 financial crisis. Students must review the company's use of derivative instruments and other hedging techniques to establish whether it pursues the right FX risk mitigation strategy.

    Keywords: Accounting; Financial Crisis; Currency Exchange Rate; Financial Strategy; Investment; Management Analysis, Tools, and Techniques; Risk Management; Emerging Markets; Beauty and Cosmetics Industry;

    Citation:

    Hawkins, David F., Karol Misztal, and Daniela Beyersdorfer. "Oriflame S.A. (A)." Harvard Business School Case 111-050, November 2010. (Revised October 2011.) View Details
  44. Kanebo Ltd. (TN) (A), (B), and (C)

    Teaching Note for 111-037, 111-038, and 111-068.

    Keywords: Manufacturing Industry; Japan;

    Citation:

    Hawkins, David, and Suraj Srinivasan. "Kanebo Ltd. (TN) (A), (B), and (C)." Harvard Business School Teaching Note 112-039, September 2011. View Details
  45. Caterpillar, Inc. (A)

    2010 Healthcare Reform Act eliminates Medicare Part D subsidy and Caterpillar recognizes a $100 million change.

    Keywords: Hardware; Governing Rules, Regulations, and Reforms; Employment; Cost vs Benefits; Forecasting and Prediction; Change Management; Asset Management; Financial Strategy; Activity Based Costing and Management; Business or Company Management; Technology Industry; Manufacturing Industry; United States;

    Citation:

    Hawkins, David F. "Caterpillar, Inc. (A)." Harvard Business School Case 111-031, January 2011. (Revised September 2011.) View Details
  46. Retiree Pension and Health Benefits

    Note on accounting for retiree pension and health benefits under IFRS and U.S. GAAP.

    Keywords: Financial Reporting; International Accounting; Health Care and Treatment; Compensation and Benefits; Standards; Retirement; United States;

    Citation:

    Hawkins, David F. "Retiree Pension and Health Benefits." Harvard Business School Background Note 111-033, August 2010. (Revised September 2011.) View Details
  47. Enman Oil, Inc. (G)

    Oil and gas company Enman Oil attempts to lower its total leverage value by switching from the successful efforts method to the full costs method.

    Keywords: Accounting; Energy Industry;

    Citation:

    Hawkins, David F. "Enman Oil, Inc. (G)." Harvard Business School Supplement 112-026, August 2011. (Revised September 2011.) View Details
  48. Accounting for Catastrophes: BP PLC and Union Carbide Corporation (C)

    An analyst in 2010 is using the Bhopal catastrophe to illustrate proposed new accounting for contingency losses.

    Keywords: Accounting; Natural Disasters; Pollution and Pollutants;

    Citation:

    Hawkins, David F., and Namrata Arora. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (C)." Harvard Business School Supplement 111-075, February 2011. (Revised September 2011.) View Details
  49. Kanebo Ltd. (A)

    Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting.

    Keywords: History; Business Conglomerates; Misleading and Fraudulent Advertising; Consolidation; Financial Statements; International Finance; International Accounting; Standards; Goodwill Accounting; Manufacturing Industry; Japan;

    Citation:

    Hawkins, David F., Suraj Srinivasan, Akiko Kanno, and Lizzie Gomez. "Kanebo Ltd. (A)." Harvard Business School Case 111-037, December 2010. (Revised September 2011.) View Details
  50. Batson International, S.A. (A)

    Management seeking to make up a shortfall in interim period earnings is seeking an accounting solution to close the gap.

    Keywords: Earnings Management; Financial Reporting; International Accounting; Financial Management; Standards; United States;

    Citation:

    Hawkins, David F. "Batson International, S.A. (A)." Harvard Business School Case 111-023, August 2010. (Revised August 2011.) View Details
  51. Enman Oil, Inc. (A)

    Company pursues ways to reduce its debt-to-equity ratio by resorting to off-balance sheet debt transactions.

    Keywords: Financial Statements; Borrowing and Debt; Equity; Financial Condition; Financing and Loans; United States;

    Citation:

    Hawkins, David F. "Enman Oil, Inc. (A)." Harvard Business School Case 111-042, September 2010. (Revised August 2011.) View Details
  52. Kanebo Ltd. (C)

    The exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards.

    Keywords: International Accounting; Standards; Financial Reporting; Crime and Corruption; Japan;

    Citation:

    Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (C)." Harvard Business School Supplement 111-068, January 2011. (Revised August 2011.) View Details
  53. Australian Vintage Ltd.

    Following International Financial Reporting Standards guidance company records a number of significant losses and a related deferred tax asset.

    Keywords: Accounting; International Accounting; Financial Statements; Financial Reporting; Taxation; Business or Company Management; Asset Management; Assets; Financial Management; Standards; Australia;

    Citation:

    Hawkins, David F. "Australian Vintage Ltd." Harvard Business School Case 111-034, November 2010. (Revised August 2011.) View Details
  54. Perception and Readiness of Japanese Companies for IFRS Implementation: The Tokyo Stock Exchange Survey

    Tokyo Stock Exchange survey raises questions about Japan's readiness to adopt IFRS in 2016.

    Keywords: International Accounting; Adoption; Surveys; Japan;

    Citation:

    Hawkins, David F., and Jin Yamamoto. "Perception and Readiness of Japanese Companies for IFRS Implementation: The Tokyo Stock Exchange Survey." Harvard Business School Case 112-017, August 2011. View Details
  55. Kanebo Ltd. (B)

    Financial statements before and after restatement following revelation of fraud.

    Keywords: Cost Accounting; Financial Statements; Crime and Corruption; Business Conglomerates; Japan;

    Citation:

    Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (B)." Harvard Business School Supplement 111-038, January 2011. (Revised August 2011.) View Details
  56. Accounting for Catastrophes: BP PLC and Union Carbide Corporation (B)

    The BP Mexican Gulf Oil spill requires BP to recognize or at least disclose investor-relevant information.

    Keywords: Corporate Disclosure; Accounting; Natural Disasters; Pollution and Pollutants; Energy Sources; Energy Industry; Mining Industry; North America;

    Citation:

    Hawkins, David F., and Aldo Sesia. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (B)." Harvard Business School Supplement 111-074, February 2011. (Revised August 2011.) View Details
  57. Accounting for Loss Contingencies: FASB/IASB Proposals

    Technical note describing current FASB and IASB loss contingency standards and FASB and IASB proposals to change these standards.

    Keywords: Accounting;

    Citation:

    Hawkins, David F. "Accounting for Loss Contingencies: FASB/IASB Proposals." Harvard Business School Background Note 111-141, May 2011. (Revised August 2011.) View Details
  58. DoubleClick, Inc.: Additional Paid-in-Capital—Stock Options

    Income statement and balance sheet consequences of DoubleClick adoption of the fair value method to account for stock options.

    Keywords: Accounting; Stock Options;

    Citation:

    Hawkins, David F. "DoubleClick, Inc.: Additional Paid-in-Capital—Stock Options." Harvard Business School Supplement 111-064, December 2010. (Revised July 2011.) View Details
  59. Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)

    The IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge.

    Keywords: Financial Reporting; International Accounting; Trade; International Finance; Standards; Strength and Weakness; Natural Disasters; Crisis Management; Governance Controls; Governing Rules, Regulations, and Reforms; Energy Industry; India;

    Citation:

    Hawkins, David F. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)." Harvard Business School Case 111-062, January 2011. (Revised July 2011.) View Details
  60. Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants

    Analyst questions the value of accounting measurement of earnings per share and stock option costs for equity valuation purposes.

    Keywords: Earnings Management; Business Earnings; Employee Stock Ownership Plan; Stock Shares; Employee Ownership; Stock Options; Equity; Accounting Audits; Valuation; Profit Sharing; Accounting Industry;

    Citation:

    Hawkins, David F. "Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants." Harvard Business School Case 111-087, January 2011. (Revised July 2011.) View Details
  61. Aluar: Aluminio Argentino S.A. (B)

    Argentine government claims inflation rate is 8 percent but others claim it is double that rate. Analysts' attempts to adjust the company's financial statements for inflation.

    Keywords: Financial Statements; Inflation and Deflation; Argentina;

    Citation:

    Hawkins, David F., Hernan Etiennot, Gustavo A. Herrero, and Hugo Pentenero. "Aluar: Aluminio Argentino S.A. (B)." Harvard Business School Supplement 111-070, February 2011. (Revised July 2011.) View Details
  62. Deferred Tax Assets in Basel III: Lessons from Japan

    In a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital.

    Keywords: Accounting; Assets; Capital; Central Banking; Taxation; Banking Industry; Japan;

    Citation:

    Hawkins, David F., Karthik Ramanna, Nobuo Sato, and Mayuka Yamazaki. "Deferred Tax Assets in Basel III: Lessons from Japan." Harvard Business School Case 111-076, February 2011. (Revised July 2011.) View Details
  63. Merck/Schering-Plough Merger (A)

    Students have to identify the acquirer in a business combination structured as a reverse merger.

    Keywords: Mergers and Acquisitions; Accounting;

    Citation:

    Hawkins, David F. "Merck/Schering-Plough Merger (A)." Harvard Business School Case 111-017, November 2010. (Revised July 2011.) View Details
  64. Merck/Schering-Plough Merger (B)

    Worksheet exercise to illustrate the accounting for the Merck/Schering-Plough reverse merger.

    Keywords: Accounting; Mergers and Acquisitions; Pharmaceutical Industry;

    Citation:

    Hawkins, David F. "Merck/Schering-Plough Merger (B)." Harvard Business School Supplement 111-018, November 2010. (Revised July 2011.) View Details
  65. Shareholders' Equity: Accounting and Analysis

    Technical note covering various aspects of accounting for stockholders' equity.

    Keywords: Accounting; Equity; Stocks;

    Citation:

    Hawkins, David F. "Shareholders' Equity: Accounting and Analysis." Harvard Business School Background Note 111-055, January 2011. (Revised July 2011.) View Details
  66. Caterpillar, Inc. (B)

    Analyst must identify role of management and actuarial judgment in measuring corporate post employment benefit obligations and assets.

    Keywords: Accounting; Compensation and Benefits; Resignation and Termination; Manufacturing Industry; Mining Industry; Consumer Products Industry;

    Citation:

    Hawkins, David F. "Caterpillar, Inc. (B)." Harvard Business School Supplement 111-032, January 2011. (Revised July 2011.) View Details
  67. Caterpillar, Inc. (C)

    IASB proposes new defined benefit plan accounting standard.

    Keywords: International Accounting; Governance; Compensation and Benefits; Standards; Manufacturing Industry; Mining Industry; Consumer Products Industry;

    Citation:

    Hawkins, David F. "Caterpillar, Inc. (C)." Harvard Business School Supplement 111-088, February 2011. (Revised July 2011.) View Details
  68. Adoption of IFRS in Ethiopia

    Ethiopia's decision to adopt IFRS. The motivation to adopt IFRS and the challenges to implement the decision.

    Keywords: International Accounting; Financial Reporting; Standards; Ethiopia;

    Citation:

    Hawkins, David F., and Shani Senbetta. "Adoption of IFRS in Ethiopia." Harvard Business School Case 112-010, July 2011. (Revised October 2012.) View Details
  69. Barrick Gold: Implementing a Transition to IFRS

    Barrick Gold must change from Canadian – GAAP to IFRS. Case covers the transition.

    Keywords: International Accounting; Transition; Mining Industry; Canada;

    Citation:

    Hawkins, David F., and Angel R. Solis. "Barrick Gold: Implementing a Transition to IFRS." Harvard Business School Case 112-009, July 2011. View Details
  70. Oriflame S.A. (B)

    Exercise for recording derivative hedging transactions, accompanied by a technical note on IFRS derivative accounting.

    Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry;

    Citation:

    Hawkins, David F., and Karol Misztal. "Oriflame S.A. (B)." Harvard Business School Supplement 111-051, November 2010. (Revised July 2011.) View Details
  71. Accounting for Foreign Operations

    Students are required to compute and explain the quality annual earnings per share figures and major differences between managing domestic and global operations.

    Keywords: Business Earnings; Financial Statements; International Accounting; Globalized Firms and Management;

    Citation:

    Hawkins, David F. "Accounting for Foreign Operations." Harvard Business School Background Note 100-024, November 1999. (Revised June 2011.) View Details
  72. Aluar: Aluminio Argentino S.A. (A)

    Argentine government claims inflation rate is 8 percent but others claim it is double that rate. Analysts' attempts to adjust the company's financial statements for inflation.

    Keywords: Inflation and Deflation; Accounting; Financial Statements; Government and Politics; Argentina;

    Citation:

    Hawkins, David F., Hernan Etiennot, Gustavo A. Herrero, and Cintra Scott. "Aluar: Aluminio Argentino S.A. (A)." Harvard Business School Case 111-059, February 2011. (Revised June 2011.) View Details
  73. Intangible Assets Other Than Goodwill: Accounting and Analysis

    To accompany cases dealing with accounting for intangible assets.

    Keywords: Goodwill Accounting; Assets; Accounting;

    Citation:

    Hawkins, David F. "Intangible Assets Other Than Goodwill: Accounting and Analysis." Harvard Business School Background Note 111-131, May 2011. View Details
  74. Assessing Accounting Risk

    Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements.

    Keywords: Risk Management; Framework; Financial Statements;

    Citation:

    Hawkins, David F. "Assessing Accounting Risk." Harvard Business School Background Note 105-054, February 2005. (Revised December 2012.) View Details
  75. Enron Corporation: May 6, 2001 Sell Recommendation

    A consulting firm to institutional investors recommends selling Enron Corp.'s equity short on May 6, 2001, while many sellside analysts are recommending the stock as a "buy."

    Keywords: Judgments; Financial Reporting; Investment; Competency and Skills; Financial Statements; Consulting Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Enron Corporation: May 6, 2001 Sell Recommendation." Harvard Business School Case 104-075, April 2004. (Revised April 2011.) View Details
  76. Farmington Industries, Inc.: Managing Currency Exposure Risk

    The December 20, 1994 Mexican devaluation creates U.S. dollar losses for an unprepared U.S. corporation with multiple operations in Mexico.

    Keywords: International Finance; Globalized Firms and Management; International Accounting; Currency; United States; Mexico;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Farmington Industries, Inc.: Managing Currency Exposure Risk." Harvard Business School Case 104-053, January 2004. (Revised December 2012.) View Details
  77. Farmington Industries,Inc.: Managing Currency Exposure Risk (TN)

    Teaching Note to 104053.

    Keywords: Currency Exchange Rate; Electronics Industry; Mexico;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Farmington Industries,Inc.: Managing Currency Exposure Risk (TN)." Harvard Business School Teaching Note 104-054, January 2004. (Revised April 2011.) View Details
  78. Measuring Interim Period Performance

    Covers interim period accounting objectives, theories, and practices. Special financial analysis concerns related to this topic are discussed. A rewritten version of an earlier note.

    Keywords: Accounting; Business Ventures; Policy; Management Practices and Processes; Measurement and Metrics; Performance Evaluation;

    Citation:

    Hawkins, David F. "Measuring Interim Period Performance." Harvard Business School Background Note 100-002, December 1999. (Revised December 2012.) View Details
  79. WorldCom, Inc.: Two Views (TN)

    Teaching Note to 105047.

    Keywords: Telecommunications Industry;

    Citation:

    Hawkins, David F. "WorldCom, Inc.: Two Views (TN)." Harvard Business School Teaching Note 105-048, February 2005. (Revised March 2011.) View Details
  80. BonneSante S.A.

    IASB and FASB propose new lease accounting rules and the owner of a French chain of fast food outlets is concerned about the impact on his company's balance sheets.

    Keywords: Financial Reporting; International Accounting; Policy; Standards; Leasing; Food and Beverage Industry; Retail Industry; France;

    Citation:

    Hawkins, David F. "BonneSante S.A." Harvard Business School Case 111-063, November 2010. (Revised February 2011.) View Details
  81. DoubleClick, Inc.: Accumulated Other Comprehensive Income

    FASB and IASB proposal to require comprehensive income statements.

    Keywords: Business Earnings; Financial Statements; Governing Rules, Regulations, and Reforms;

    Citation:

    Hawkins, David F. "DoubleClick, Inc.: Accumulated Other Comprehensive Income." Harvard Business School Supplement 111-054, November 2010. (Revised January 2011.) View Details
  82. Enman Oil, Inc. (B)

    Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

    Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States;

    Citation:

    Hawkins, David F. "Enman Oil, Inc. (B)." Harvard Business School Supplement 111-043, September 2010. (Revised December 2010.) View Details
  83. Enman Oil, Inc. (C)

    Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

    Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States;

    Citation:

    Hawkins, David F. "Enman Oil, Inc. (C)." Harvard Business School Supplement 111-044, September 2010. (Revised December 2010.) View Details
  84. Enman Oil, Inc. (D)

    Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

    Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States;

    Citation:

    Hawkins, David F. "Enman Oil, Inc. (D)." Harvard Business School Supplement 111-045, September 2010. (Revised December 2010.) View Details
  85. Enman Oil, Inc. (E)

    Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

    Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States;

    Citation:

    Hawkins, David F. "Enman Oil, Inc. (E)." Harvard Business School Supplement 111-046, September 2010. (Revised December 2010.) View Details
  86. Enman Oil, Inc. (F)

    Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

    Keywords: Energy Generation; Energy Industry;

    Citation:

    Hawkins, David F. "Enman Oil, Inc. (F)." Harvard Business School Supplement 111-057, November 2010. (Revised December 2010.) View Details
  87. Accounting for Income Taxes

    Accounting for Income taxes under US-GAAP and IFRS. Analysis of income tax information in financial statements.

    Keywords: Financial Statements; Taxation; Standards;

    Citation:

    Hawkins, David F. "Accounting for Income Taxes." Harvard Business School Background Note 100-035, December 1999. (Revised December 2010.) View Details
  88. HR 3509

    HR 3509 ("2010 Health Reform Bill") imposition of a fee in pharmaceutical sales and an excise tax on medical device sales raises accounting issues.

    Keywords: Accounting; Governing Rules, Regulations, and Reforms; Government Legislation; Taxation; Medical Devices and Supplies Industry; Pharmaceutical Industry; United States;

    Citation:

    Hawkins, David F. "HR 3509." Harvard Business School Background Note 111-056, November 2010. (Revised December 2010.) View Details
  89. Electro, Inc.

    CFO of U.S. company preparing for U.K. analyst meetings reviews his company's 2008 earnings per share calculations.

    Keywords: Business Earnings; Financial Reporting; International Accounting; Standards; United Kingdom; United States;

    Citation:

    Hawkins, David F. "Electro, Inc." Harvard Business School Case 111-058, November 2010. (Revised December 2010.) View Details
  90. Accounting for Business Combinations: Acquisition Method

    A technical note reviewing business combinations and Goodwill accounting under the Statement of Financial Accounting Standards, No. 141R.

    Keywords: Goodwill Accounting; Mergers and Acquisitions; Standards;

    Citation:

    Hawkins, David F., and F. Asis Martinez Jerez. "Accounting for Business Combinations: Acquisition Method." Harvard Business School Background Note 108-067, February 2008. (Revised November 2010.) View Details
  91. Financial Statement Analysis

    Covers basic financial analysis techniques.

    Keywords: Analysis; Financial Statements;

    Citation:

    Hawkins, David F. "Financial Statement Analysis." Harvard Business School Background Note 195-177, November 1994. (Revised November 2010.) View Details
  92. Inflation Accounting and Analysis

    Describes alternative approaches to accounting for business activities during periods of inflation. Presents hints and techniques for analyzing financial statements during inflationary periods. A rewritten version of an earlier note.

    Keywords: Cost Accounting; Financial Statements; Inflation and Deflation;

    Citation:

    Hawkins, David F. "Inflation Accounting and Analysis." Harvard Business School Background Note 100-063, December 1999. (Revised November 2010.) View Details
  93. Cosmeticos de Espana, S.A. (C)

    The third case in the Cosmeticos de Espana case series. What should management's accounting response be to a further devaluation of the Bolivar?

    Keywords: Financial Statements; Decision Choices and Conditions; Inflation and Deflation; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela;

    Citation:

    Hawkins, David F. "Cosmeticos de Espana, S.A. (C)." Harvard Business School Supplement 111-021, August 2010. (Revised November 2010.) View Details
  94. Batson International, S.A. (B)

    A surprise internal audit of a division's accounting practices reveals a number of possible earnings management and accounting irregularities.

    Keywords: Accounting Audits; Earnings Management; Financial Reporting; International Accounting; Standards; United States;

    Citation:

    Hawkins, David F. "Batson International, S.A. (B)." Harvard Business School Supplement 111-024, August 2010. View Details
  95. Batson International, S.A. (C)

    Senior management must sign a management letter. An internal audit reveals a number of questionable accounting practices (B case). How should senior management respond?

    Keywords: Accounting Audits; Financial Reporting; International Accounting; Managerial Roles; Standards; United States;

    Citation:

    Hawkins, David F. "Batson International, S.A. (C)." Harvard Business School Supplement 111-025, August 2010. View Details
  96. Kim Park (A): Long-lived Nonmonetary Assets

    A series of caselets exploring the accounting for long-lived nonmonetary assets.

    Keywords: Accounting; Financial Reporting; International Accounting; Assets; Asset Management; Standards;

    Citation:

    Hawkins, David F. "Kim Park (A): Long-lived Nonmonetary Assets." Harvard Business School Case 110-017, July 2009. (Revised June 2010.) View Details
  97. Kim Park (B): Liabilities

    A series of caselets exploring the accounting for liabilities.

    Keywords: Accounting; Financial Reporting; International Accounting; Standards; United States;

    Citation:

    Hawkins, David F., Gregory Miller, and V.G. Narayanan. "Kim Park (B): Liabilities." Harvard Business School Supplement 110-018, July 2009. (Revised June 2010.) View Details
  98. Cisco Acquires Linksys

    Students must suggest ways to value intangible assets, including trademarks, acquired by Cisco in the Linksys acquisition.

    Keywords: Accounting; Mergers and Acquisitions; Trademarks; Brands and Branding; Technology; Valuation; Telecommunications Industry;

    Citation:

    Hawkins, David F. "Cisco Acquires Linksys." Harvard Business School Case 110-013, November 2009. View Details
  99. Kim Park (A): Long-lived Nonmonetary Assets (TN)

    Teaching Note for [110017].

    Keywords: Assets;

    Citation:

    Hawkins, David F. "Kim Park (A): Long-lived Nonmonetary Assets (TN)." Harvard Business School Teaching Note 110-020, July 2009. (Revised August 2009.) View Details
  100. Kim Park (B): Liabilities (TN)

    Teaching Note for [110018].

    Keywords: Accounting;

    Citation:

    Hawkins, David F., Gregory Miller, and V.G. Narayanan. "Kim Park (B): Liabilities (TN)." Harvard Business School Teaching Note 110-021, July 2009. View Details
  101. Wareham SC Systems, Inc. (TN)

    Teaching Note for [110015].

    Keywords: Revenue; Management Practices and Processes; Planning; Adoption;

    Citation:

    Hawkins, David F. "Wareham SC Systems, Inc. (TN)." Harvard Business School Teaching Note 110-016, July 2009. View Details
  102. Intercorporate Equity Investments

    Discusses accounting for intercorporate equity investments and the preparation of consolidated financial statements.

    Keywords: Cost Accounting; Investment; Financial Statements;

    Citation:

    Hawkins, David F. "Intercorporate Equity Investments." Harvard Business School Background Note 195-237, May 1995. (Revised August 2008.) View Details
  103. Silic (TN) (A) and (B): Choosing Cost or Fair Value on Adoption of IFRS

    Teaching Note for 108-030 and 108-031.

    Keywords: Financial Reporting; International Accounting; Cost; Valuation;

    Citation:

    Hawkins, David F., Edward J. Riedl, Vincent Dessain, and Andrew Barron. "Silic (TN) (A) and (B): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Teaching Note 108-078, February 2008. View Details
  104. Silic (A): Choosing Cost or Fair Value on Adoption of IFRS

    A French real estate firm must choose to report its primary asset (investment property) using either cost or fair-value accounting methods upon adoption of international accounting standards (IAS) in 2005.

    Keywords: Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; France;

    Citation:

    Hawkins, David F., Vincent Marie Dessain, and Andrew Barron. "Silic (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 108-030, September 2007. (Revised January 2008.) View Details
  105. Cintas y Lazos, Inc.

    A recent Cuban immigrant establishes a new notions store. The initial 3-month, GAAP-based income statement differs from one prepared by an economist friend. The store owner wants to know why one shows a profit and the other a loss.

    Keywords: Accounting; Financial Statements; Management Practices and Processes; Standards; Retail Industry; Florida;

    Citation:

    Hawkins, David F. "Cintas y Lazos, Inc." Harvard Business School Case 108-012, July 2007. (Revised October 2007.) View Details
  106. Silic (B): Choosing Cost or Fair Value on Adoption of IFRS

    Keywords: Cost; Value; Standards; Financial Reporting;

    Citation:

    Hawkins, David F., Vincent Marie Dessain, and Andrew Barron. "Silic (B): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Supplement 108-031, September 2007. View Details
  107. Balance Sheet, The

    Discusses the accounting equation and defines common terms found in the statement. Also provides an example of the balance sheets of Coca-Cola Co., Ariba, Inc., and Safeway, Inc.

    Keywords: Accounting;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Balance Sheet, The." Harvard Business School Background Note 101-108, May 2001. (Revised March 2007.) View Details
  108. Statement of Cash Flows, The

    Discusses the components of the statement of cash flow and its direct and indirect format of presentation. Also briefly explains the difference between cash and accrual accounting and provides examples of Standard Microsystems Corp. and Intel Corp.

    Keywords: Cash Flow; Financial Statements; Accrual Accounting;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Statement of Cash Flows, The." Harvard Business School Background Note 101-107, May 2001. (Revised February 2007.) View Details
  109. PolyMedica Corporation (A)

    The Securities and Exchange Commission and investors question PolyMedica Corp.'s practice of capitalizing rather than expensing of direct-response advertising.

    Keywords: Activity Based Costing and Management; Business Earnings; Advertising; Private Sector; Budgets and Budgeting; Cost Management; Capital Markets; Marketing; Private Equity; Pharmaceutical Industry; Medical Devices and Supplies Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "PolyMedica Corporation (A)." Harvard Business School Case 104-023, September 2003. (Revised February 2007.) View Details
  110. HBS Financial Accounting Tutorial (TN)

    Keywords: Accounting; Finance; Information;

    Citation:

    Hawkins, David F., and Paul M. Healy. "HBS Financial Accounting Tutorial (TN)." Harvard Business School Teaching Note 107-063, February 2007. View Details
  111. HBS Financial Accounting Tutorial

    Keywords: Accounting;

    Citation:

    Hawkins, David F., and Paul M. Healy. HBS Financial Accounting Tutorial. Harvard Business School Tutorial 107-707, February 2007. View Details
  112. Rent-Way, Inc. (A) and (B) TN

    Teaching Note for (9-101-089) and (9-101-090).

    Keywords: Service Industry;

    Citation:

    Hawkins, David F. "Rent-Way, Inc. (A) and (B) TN." Harvard Business School Teaching Note 101-096, April 2001. (Revised January 2007.) View Details
  113. Internal Control Process (TN)

    Keywords: Governance Controls;

    Citation:

    Hawkins, David F. "Internal Control Process (TN)." Harvard Business School Teaching Note 107-044, October 2006. (Revised October 2006.) View Details
  114. Management Control Process (TN)

    Keywords: Management;

    Citation:

    Hawkins, David F. "Management Control Process (TN)." Harvard Business School Teaching Note 107-045, October 2006. View Details
  115. Introduction to Cost Accounting Systems (TN)

    Keywords: Cost Accounting;

    Citation:

    Hawkins, David F., V.G. Narayanan, Michele Jurgens, and Jacob Cohen. "Introduction to Cost Accounting Systems (TN)." Harvard Business School Teaching Note 106-045, February 2006. (Revised October 2006.) View Details
  116. On-line Accounting and Control Tutorials

    Keywords: Accounting; Governance Controls;

    Citation:

    Hawkins, David F. "On-line Accounting and Control Tutorials." Harvard Business School Teaching Note 107-040, October 2006. View Details
  117. Internal Control Process - Online Tutorial

    Introduces the Internal Control Process by detailing its five components: 1) the internal control environment, 2) risk assessment, 3) internal control activities, 4) information and communications, and 5) monitoring. Includes multiple review exercises throughout the tutorial.

    Keywords: Accounting; Communication; Assets; Governance Compliance; Governance Controls; Policy; Information; Code Law; Risk Management; System; Online Technology;

    Citation:

    Hawkins, David F. Internal Control Process - Online Tutorial. Harvard Business School Tutorial 107-705, September 2006. View Details
  118. Management Control Process - Online Tutorial

    Introduces the Management Control Process by detailing its six components: 1) the management control environment, 2) organizational structure and responsibilities, 3) information and communication, 4) management control systems, 5) incentives, and 6) monitoring. Includes multiple review exercises throughout the tutorial.

    Keywords: Communication; Information; Business or Company Management; Management Practices and Processes; Organizations; Mission and Purpose; Organizational Structure; Behavior; Motivation and Incentives; System;

    Citation:

    Hawkins, David F. Management Control Process - Online Tutorial. Harvard Business School Tutorial 107-706, September 2006. View Details
  119. Arthur Andersen LLP

    This case highlights the history of Arthur Andersen and the collapse of the firm following the Enron Corp. audit and the Department of Justice obstruction of justice conviction.

    Keywords: Accounting Audits; Financial Statements; Business Exit or Shutdown; Lawfulness; United States;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Arthur Andersen LLP." Harvard Business School Case 103-061, February 2003. (Revised June 2006.) View Details
  120. Ernst & Young LLP

    The history of Ernst & Young provides a platform to discuss the issues related to the sale of the consulting business as well as the founding of the legal unit. It dovetails with the issues raised at Arthur Andersen regarding the role of the Big Four accounting firms and how they deal with issues of conflict of interest and internal controls to ensure independence.

    Keywords: Accounting Audits; Conflict of Interests; Accounting Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Ernst & Young LLP." Harvard Business School Case 103-060, February 2003. (Revised May 2006.) View Details
  121. Accounting at MacCloud Winery (TN)

    Teaching Note to (9-105-081).

    Keywords: Accounting; Food and Beverage Industry;

    Citation:

    Hawkins, David F., and Gregory S. Miller. "Accounting at MacCloud Winery (TN)." Harvard Business School Teaching Note 106-008, August 2005. (Revised May 2006.) View Details
  122. PolyMedica Corporation (A), (B), and (C) TN

    Teaching Note to (9-104-023), (9-104-031), and (9-104-032).

    Keywords: Medical Devices and Supplies Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "PolyMedica Corporation (A), (B), and (C) TN." Harvard Business School Teaching Note 104-037, March 2004. (Revised May 2006.) View Details
  123. Analyzing Edison Schools Inc. (A)

    Provides the background information for Edison Schools, Inc. and the 2001 financial statements and footnotes.

    Keywords: Accounting; Financial Statements; Education Industry; United States;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Analyzing Edison Schools Inc. (A)." Harvard Business School Case 103-062, February 2003. (Revised April 2006.) View Details
  124. Stamford International Inc.

    Management is struggling to meet consensus quarterly earnings-per-share numbers. Discusses a number of accounting decisions. A report indicating internal control problems in one of the company's divisions raises a Sarbanes-Oxley certification issue. A rewritten version of an earlier case.

    Keywords: Business Earnings; Financial Reporting;

    Citation:

    Hawkins, David F. "Stamford International Inc." Harvard Business School Case 105-042, January 2005. (Revised March 2006.) View Details
  125. Enron Corporation: May 6, 2001 Sell Recommendation (TN)

    Teaching Note to (9-104-075).

    Keywords: Financial Services Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Enron Corporation: May 6, 2001 Sell Recommendation (TN)." Harvard Business School Teaching Note 104-076, April 2004. (Revised March 2006.) View Details
  126. Productos Finas (TN)

    Citation:

    Hawkins, David F. "Productos Finas (TN)." Harvard Business School Teaching Note 106-056, February 2006. View Details
  127. Cost-Volume-Profit Models (TN)

    Keywords: Mathematical Methods;

    Citation:

    Hawkins, David F., V.G. Narayanan, Michele Jurgens, and Jacob Cohen. "Cost-Volume-Profit Models (TN)." Harvard Business School Teaching Note 106-046, February 2006. View Details
  128. Alternative Choice Decision Analysis (TN)

    Keywords: Decision Making;

    Citation:

    Hawkins, David F., V.G. Narayanan, Michele Jurgens, and Jacob Cohen. "Alternative Choice Decision Analysis (TN)." Harvard Business School Teaching Note 106-048, February 2006. View Details
  129. Introduction to Responsibility Accounting Systems (TN)

    Keywords: Accounting;

    Citation:

    Hawkins, David F., V.G. Narayanan, Michele Jurgens, and Jacob Cohen. "Introduction to Responsibility Accounting Systems (TN)." Harvard Business School Teaching Note 106-047, February 2006. View Details
  130. Financial Accounting: An Online Introductory Course (TN)

    Keywords: Accounting; Financial Reporting;

    Citation:

    Hawkins, David F., and Paul M. Healy. "Financial Accounting: An Online Introductory Course (TN)." Harvard Business School Teaching Note 106-041, November 2005. (Revised February 2006.) View Details
  131. Introduction to Cost Accounting Systems

    Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several variations of cost systems, explaining the difference between job and process costing, direct and full cost systems, as well as standard cost systems. Provides exercises throughout the tutorial to test understanding of the material.

    Keywords: Cost Accounting; Cost; System;

    Citation:

    Hawkins, David F., V.G. Narayanan, Jacob Cohen, and Michele Jurgens. Introduction to Cost Accounting Systems. Harvard Business School Tutorial 105-701, September 2004. (Revised January 2006.) View Details
  132. Introduction to Responsibility Accounting Systems

    Responsibility accounting systems generate financial and related nonfinancial information about the actual and planned activities of a company's responsibility centers--organizational units headed by managers responsible for a unit's performance. The principal components covered are budgets, performance reports, variance reports, and transfer prices. Describes these components and walks students through how a responsibility center's actual performance is compared to its planned (budgeted) performance and how resources can be transferred from one center to another. Also explains the management planning and control process. Provides numerous exercises to test understanding of the material.

    Keywords: Business or Company Management; Cost Accounting; Governance Controls; Financial Reporting; Performance Evaluation; Budgets and Budgeting; Planning;

    Citation:

    Hawkins, David F., V.G. Narayanan, Jacob Cohen, and Michele Jurgens. Introduction to Responsibility Accounting Systems. Harvard Business School Tutorial 105-703, October 2004. (Revised January 2006.) View Details
  133. Alternative Choice Decisions Analysis

    Shows how managers use information on costs and revenues to decide between possible alternative courses of action. Presents two case examples of differential cost analysis. The first, a make or buy decision, examines two alternatives in which only costs vary. The second presents a situation in which both revenues (changes in price and volume) and costs (including fixed costs) change. Both analyses allow students to act as managers and conclude which of several alternatives yields the greatest differential profits.

    Keywords: Cost; Profit; Revenue; Information; Management Analysis, Tools, and Techniques; Problems and Challenges; Conflict and Resolution;

    Citation:

    Hawkins, David F., V.G. Narayanan, Jacob Cohen, and Michele Jurgens. Alternative Choice Decisions Analysis. Harvard Business School Tutorial 105-706, January 2006. View Details
  134. Cost-Volume Profit Models

    Covers fixed, variable, and semivariable costs and their role in building and interpreting cost-volume-profit models. Introduces the cost-volume and contribution-volume-profit models and identifies some of their uses and limitations. Teaches how to use the cost-volume-profit model to determine profit at various levels of unit volume and how to calculate a breakeven point. Includes multiple exercises throughout the tutorial.

    Keywords: Volume; Cost; Profit; Mathematical Methods;

    Citation:

    Hawkins, David F., V.G. Narayanan, Jacob Cohen, and Michele Jurgens. Cost-Volume Profit Models. Harvard Business School Tutorial 105-705, January 2006. View Details
  135. Mechanics of Financial Accounting, The

    Explains in simple terms and numerical examples how the language of accounting is spoken and communicated to financial statement users. Describes terms such as "debits," "credits," "journal entries," "t-accounts," and "financial statements."

    Keywords: Accounting; Financial Statements;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Mechanics of Financial Accounting, The." Harvard Business School Background Note 101-119, June 2001. (Revised January 2006.) View Details
  136. Introduction to the Internal Control Process

    An introduction to the internal control process from a managerial perspective.

    Keywords: Management; Governance Controls;

    Citation:

    Hawkins, David F. "Introduction to the Internal Control Process." Harvard Business School Background Note 105-040, November 2004. (Revised November 2005.) View Details
  137. Kemp Foods Corporation (TN)

    Keywords: Food and Beverage Industry;

    Citation:

    Hawkins, David F. "Kemp Foods Corporation (TN)." Harvard Business School Teaching Note 186-262, June 1986. (Revised October 2005.) View Details
  138. Kemp Foods Corporation

    Keywords: Food and Beverage Industry;

    Citation:

    Hawkins, David F., and F. Robert Madera. "Kemp Foods Corporation." Harvard Business School Case 110-101, November 1965. (Revised October 2005.) View Details
  139. Productos Finas

    Provides a simple exercise to illustrate consolidation accounting.

    Keywords: Consolidation; Accounting; Financial Statements; Corporate Finance;

    Citation:

    Hawkins, David F. "Productos Finas." Harvard Business School Case 106-037, October 2005. (Revised December 2012.) View Details
  140. Accounting at MacCloud Winery

    Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the underlying thought process regarding accounting, rather than on "proper" numerical calculations.

    Keywords: Financial Reporting; Theory; Accounting;

    Citation:

    Hawkins, David F., Robert S. Kaplan, and Gregory S. Miller. "Accounting at MacCloud Winery." Harvard Business School Case 105-081, June 2005. (Revised September 2005.) View Details
  141. A Conceptual Framework for Financial Reporting

    Discusses the conceptual framework for financial reporting as set by the Financial Accounting Standards Board. Discusses the objectives of financial statements, assumptions of financial accounting, characteristics of accounting information, accounting principles for recognition and reporting, constraints of financial reporting, and elements of financial statements.

    Keywords: Financial Reporting; Financial Statements; Accounting Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "A Conceptual Framework for Financial Reporting." Harvard Business School Background Note 101-118, June 2001. (Revised August 2005.) View Details
  142. Prematriculation Financial Accounting Tutorial/Module

    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 implements from all over the world. In the course, students follow the story of Global Grocer from its inception through the first year of operation. The course teaches students how accounting systems are used to record the day-to-day economic activities of a business and places special emphasis on understanding accounting terminology. Students learn fundamental accounting concepts and then apply those concepts in a detailed examination of the financial statements used to describe the business. Throughout the course, students are presented with real-world challenges that require them to interpret the financial data to find answers.

    Keywords: Accounting; Performance; Financial Statements;

    Citation:

    Hawkins, David F., Paul M. Healy, and Ratna G. Sarkar. Prematriculation Financial Accounting Tutorial/Module. Harvard Business School Tutorial 105-708, June 2005. View Details
  143. General Motors Corporation: Retiree Benefit Risk Management (B)

    Supplements the (A) case.

    Citation:

    Hawkins, David F., and Jacob Cohen. "General Motors Corporation: Retiree Benefit Risk Management (B)." Harvard Business School Case 104-064, January 2004. (Revised June 2005.) View Details
  144. Pre-matriculation Accounting Tutorial (TN)

    Keywords: Accounting;

    Citation:

    Hawkins, David F., and Paul M. Healy. "Pre-matriculation Accounting Tutorial (TN)." Harvard Business School Teaching Note 105-074, May 2005. View Details
  145. Introduction to the Management Control Process

    Covers the management control process.

    Keywords: Management Practices and Processes;

    Citation:

    Hawkins, David F. "Introduction to the Management Control Process." Harvard Business School Background Note 105-044, January 2005. (Revised May 2005.) View Details
  146. Stamford International Inc. (TN)

    Teaching Note to (9-105-042).

    Keywords: Distribution Industry;

    Citation:

    Hawkins, David F. "Stamford International Inc. (TN)." Harvard Business School Teaching Note 105-043, January 2005. (Revised April 2005.) View Details
  147. WorldCom, Inc.: Two Views

    Financial analysis is one way to detect WorldCom's fraudulent accounting. This case presents two perspectives of WorldCom: the company as viewed by security analysts and the inside view of the accounting fraud. Also looks at the company's acquisition accounting to assess potential for abuse. Teaching Purpose: To assess the probability of accounting risk.

    Keywords: Risk and Uncertainty; Risk Management; Crime and Corruption; Accounting;

    Citation:

    Hawkins, David F. "WorldCom, Inc.: Two Views." Harvard Business School Case 105-047, January 2005. (Revised March 2005.) View Details
  148. Bond Ratings

    Describes the considerations entering into a long-term debt rating.

    Keywords: Bonds;

    Citation:

    Hawkins, David F. "Bond Ratings." Harvard Business School Background Note 104-060, January 2004. (Revised March 2005.) View Details
  149. WorldCom, Inc.: Two Views (CW)

    Keywords: Telecommunications Industry;

    Citation:

    Hawkins, David F. "WorldCom, Inc.: Two Views (CW)." Harvard Business School Spreadsheet Supplement 105-707, January 2005. View Details
  150. Superior Manufacturing Company (TN)

    Teaching Note to (9-105-010).

    Keywords: Manufacturing Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Superior Manufacturing Company (TN)." Harvard Business School Teaching Note 105-011, July 2004. (Revised October 2004.) View Details
  151. Introduction to Cost-Accounting Systems

    Introduces traditional cost accounting systems.

    Keywords: Cost Accounting; System;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Introduction to Cost-Accounting Systems." Harvard Business School Background Note 105-039, October 2004. View Details
  152. Introduction to Responsibility Accounting Systems

    Introduces responsibility accounting systems.

    Keywords: Governance; Accounting;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Introduction to Responsibility Accounting Systems." Harvard Business School Background Note 105-009, October 2004. View Details
  153. Costing Alternative Choices

    Discusses the role of differential cost and revenues in solving alternative choice problems.

    Keywords: Cost Accounting; Revenue;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Costing Alternative Choices." Harvard Business School Case 105-035, October 2004. View Details
  154. Income Statement, The

    Includes a description of the common components of the income statement. Includes examples of the income statements of Home Depot, Inc., Lucent Technology, Inc., Gap, Inc., and McDonald's Corp. and lends itself to a brief discussion regarding these companies.

    Keywords: Business Earnings; Financial Statements;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Income Statement, The." Harvard Business School Background Note 101-109, May 2001. (Revised August 2004.) View Details
  155. Superior Manufacturing Company

    Management must extract relevant cost data from the company's cost accounting system for product line decisions. A rewritten version of an earlier case.

    Keywords: Cost Accounting; Product Development; Manufacturing Industry;

    Citation:

    Hawkins, David F., James W. Culliton, and Jacob Cohen. "Superior Manufacturing Company." Harvard Business School Case 105-010, July 2004. (Revised August 2004.) View Details
  156. Retiree Benefit Note Analysis

    Walks the reader through the retiree benefit note disclosures required by SFAS 132, which were revised in 2003.

    Keywords: Retirement; Accounting; Standards; Compensation and Benefits;

    Citation:

    Hawkins, David F. "Retiree Benefit Note Analysis." Harvard Business School Background Note 104-065, February 2004. (Revised July 2004.) View Details
  157. Great Atlantic & Pacific Tea Company, Inc., The

    Analysts believe bankruptcy is a distinct possibility for A&P in the future. The company believes otherwise.

    Keywords: Forecasting and Prediction; Insolvency and Bankruptcy; Consumer Products Industry; Food and Beverage Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Great Atlantic & Pacific Tea Company, Inc., The." Harvard Business School Case 104-070, February 2004. (Revised April 2004.) View Details
  158. Ford Motor Company: Quality of Earnings Growth Analysis (A)

    Even though Ford Motor Co. reports improved profitability, an equity analyst issues a sell recommendation and Standard & Poor's downgrades long-term debt.

    Keywords: Quality; Business Earnings; Valuation; Investment Return; Profit; Financial Statements; Revenue; Auto Industry; Consulting Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Ford Motor Company: Quality of Earnings Growth Analysis (A)." Harvard Business School Case 104-059, January 2004. (Revised April 2004.) View Details
  159. Ford Motor Company: Quality of Earnings Growth Analysis (B)

    Supplements the (A) case.

    Keywords: Auto Industry; Consulting Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Ford Motor Company: Quality of Earnings Growth Analysis (B)." Harvard Business School Case 104-063, January 2004. (Revised April 2004.) View Details
  160. Variance Analysis Tutorial (Instructor Guide)

    Instructor Guide to (9-104-709).

    Keywords: Mathematical Methods;

    Citation:

    Hawkins, David F. "Variance Analysis Tutorial (Instructor Guide)." Harvard Business School Teaching Note 104-077, March 2004. View Details
  161. Variance Analysis Tutorial

    An interactive tutorial on variance analysis, flexible budgets, and overhead allocation.

    Keywords: Mathematical Methods;

    Citation:

    Hawkins, David F., and Jacob Cohen. Variance Analysis Tutorial. Harvard Business School Tutorial 104-709, March 2004. View Details
  162. Coca-Cola Company, The (A) TN

    Teaching Note for (9-100-001).

    Keywords: Consumer Products Industry; Food and Beverage Industry;

    Citation:

    Hawkins, David F. "Coca-Cola Company, The (A) TN." Harvard Business School Teaching Note 100-077, April 2000. (Revised March 2004.) View Details
  163. General Motors Corporation: Retiree Benefit Risk Management (A)

    General Motors issues $17 billion and uses $10 billion to reduce an unfunded pension obligation.

    Keywords: Retirement; Accounting; Compensation and Benefits; Auto Industry; United States;

    Citation:

    Hawkins, David F., and Jacob Cohen. "General Motors Corporation: Retiree Benefit Risk Management (A)." Harvard Business School Case 104-041, November 2003. (Revised March 2004.) View Details
  164. General Motors Corporation: Retiree Benefit Risk Management (TN)

    Teaching Note to (104-041).

    Keywords: Retirement; Risk Management; Compensation and Benefits; Auto Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "General Motors Corporation: Retiree Benefit Risk Management (TN)." Harvard Business School Teaching Note 104-047, November 2003. (Revised March 2004.) View Details
  165. Ford Motor Company: Quality of Earnings Growth Analysis (A) and (B) TN

    Teaching Note to (9-104-059) and (9-104-063).

    Keywords: Auto Industry; Consulting Industry;

    Citation:

    Hawkins, David F. "Ford Motor Company: Quality of Earnings Growth Analysis (A) and (B) TN." Harvard Business School Teaching Note 104-067, March 2004. View Details
  166. National Electric Corporation TN

    Teaching Note for (9-195-159).

    Keywords: Service Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "National Electric Corporation TN." Harvard Business School Teaching Note 197-092, May 1997. (Revised February 2004.) View Details
  167. Great Atlantic & Pacific Tea Company, Inc., The (TN)

    Teaching Note to (9-104-070).

    Keywords: Consumer Products Industry; Manufacturing Industry;

    Citation:

    Hawkins, David F. "Great Atlantic & Pacific Tea Company, Inc., The (TN)." Harvard Business School Teaching Note 104-072, February 2004. View Details
  168. Great Atlantic & Pacific Tea Company, Inc., The

    Keywords: Food and Beverage Industry; Retail Industry;

    Citation:

    Hawkins, David F. "Great Atlantic & Pacific Tea Company, Inc., The." Harvard Business School Spreadsheet Supplement 104-707, February 2004. View Details
  169. Ford Motor Company: Quality of Earnings Growth Analysis (A)

    Keywords: Measurement and Metrics; Quality; Business Earnings; Auto Industry;

    Citation:

    Hawkins, David F. "Ford Motor Company: Quality of Earnings Growth Analysis (A)." Harvard Business School Spreadsheet Supplement 104-706, February 2004. View Details
  170. Retiree Benefits

    Note on accounting for retiree benefits.

    Keywords: Retirement; Compensation and Benefits;

    Citation:

    Hawkins, David F. "Retiree Benefits." Harvard Business School Background Note 197-021, August 1996. (Revised January 2004.) View Details
  171. eBay Inc.: Internet Success or Fairy Tale?

    A well-known financial analyst claims that eBay has never been profitable and currently does not generate any "unfettered" cash flow.

    Keywords: Cash Flow; Accounting; Web Services Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "eBay Inc.: Internet Success or Fairy Tale?" Harvard Business School Case 104-049, November 2003. (Revised January 2004.) View Details
  172. PolyMedica Corporation (B)

    Supplements the (A) case.

    Keywords: Pharmaceutical Industry; Medical Devices and Supplies Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "PolyMedica Corporation (B)." Harvard Business School Case 104-031, September 2003. (Revised January 2004.) View Details
  173. PolyMedica Corporation (C)

    Supplements the (A) case.

    Keywords: Pharmaceutical Industry; Medical Devices and Supplies Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "PolyMedica Corporation (C)." Harvard Business School Case 104-032, September 2003. (Revised January 2004.) View Details
  174. General Motors Corporation: Retiree Benefit Risk Management

    Keywords: Retirement; Risk Management; Compensation and Benefits; Auto Industry;

    Citation:

    Hawkins, David F. "General Motors Corporation: Retiree Benefit Risk Management." Harvard Business School Spreadsheet Supplement 104-705, January 2004. View Details
  175. Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)

    Keywords: Taxation; Valuation; Information Technology Industry;

    Citation:

    Hawkins, David F. "Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)." Harvard Business School Spreadsheet Supplement 104-703, December 2003. View Details
  176. Financial Performance Reporting

    Students must evaluate the Financial Accounting Standards Board/International Accounting Standards Board's tentative decisions on comprehensive income statements.

    Keywords: International Accounting; Income Characteristics; Decision Making; Financial Reporting; Corporate Governance; Accounting Industry;

    Citation:

    Hawkins, David F. "Financial Performance Reporting." Harvard Business School Case 103-046, January 2003. (Revised December 2003.) View Details
  177. Is Free Cash Flow Better?

    Examines a free cash flow analysis of financial performance.

    Keywords: Cash Flow; Performance;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Is Free Cash Flow Better?" Harvard Business School Case 103-048, January 2003. (Revised November 2003.) View Details
  178. Accounting for Pensions at General Motors Corporation (A)

    A potential investor in General Motors is gathering information about investment in General Motor's stock. The investigation leads the investor to review the General Motor's Web site and several CNBC interviews of General Motors' executives.

    Keywords: Investment; Accounting; Compensation and Benefits; Financial Services Industry; Auto Industry; Accounting Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Accounting for Pensions at General Motors Corporation (A)." Harvard Business School Exercise 103-052, February 2003. (Revised November 2003.) View Details
  179. Accounting for Pensions at General Motors Corporation (B)

    A potential investor in General Motor's stock reviews the retiree benefit note data included in the company's 2001 financial statements as part of the investment analysis of the company.

    Keywords: Investment; Accounting; Compensation and Benefits; Financial Services Industry; Auto Industry; Accounting Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Accounting for Pensions at General Motors Corporation (B)." Harvard Business School Exercise 103-053, February 2003. (Revised November 2003.) View Details
  180. Perspective, Institutions and Basic Issues

    This case describes the basic institutions involved in the setting of generally accepted accounting principles and the fundamental issues that institutions must address.

    Keywords: Financial Reporting;

    Citation:

    Hawkins, David F. "Perspective, Institutions and Basic Issues." Harvard Business School Background Note 100-010, November 1999. (Revised November 2003.) View Details
  181. PolyMedica exhibits

    Citation:

    Hawkins, David F., and Jacob Cohen. "PolyMedica exhibits." Harvard Business School Spreadsheet Supplement 104-701, September 2003. View Details
  182. Boston Automation Systems, Inc.

    Daniel Fisher, the CFO of Boston Automation Systems, must review a number of revenue transaction accounting policies following the issuance of the Securities and Exchange Commission's Staff Accounting Bulletin 101, "Revenue Recognition in Financial Statements." Teaching Purpose: To explore the earned and realized criteria for recognition of revenue.

    Keywords: Revenue Recognition; Policy; Financial Statements;

    Citation:

    Hawkins, David F. "Boston Automation Systems, Inc." Harvard Business School Case 103-041, January 2003. (Revised July 2003.) View Details
  183. Standard International Inc. (C) (TN)

    Teaching Note for (9-103-047).

    Citation:

    Hawkins, David F. "Standard International Inc. (C) (TN)." Harvard Business School Teaching Note 103-057, February 2003. (Revised April 2003.) View Details
  184. Circuits, Inc.

    To allow students to compute and explain quarterly and annual earnings per share figures by using financial accounting standards No. 128.

    Keywords: Business Earnings;

    Citation:

    Hawkins, David F. "Circuits, Inc." Harvard Business School Case 100-013, November 1999. (Revised March 2003.) View Details
  185. Circuits, Inc. TN

    Teaching Note for (9-100-013).

    Keywords: Stock Shares; Business Earnings; Standards;

    Citation:

    Hawkins, David F. "Circuits, Inc. TN." Harvard Business School Teaching Note 101-081, February 2001. (Revised March 2003.) View Details
  186. Machinery International (A) TN

    Teaching Note for (9-100-012). A rewritten version of an earlier teaching note.

    Keywords: Manufacturing Industry; Accounting Industry; United States;

    Citation:

    Hawkins, David F. "Machinery International (A) TN." Harvard Business School Teaching Note 101-076, March 2001. (Revised March 2003.) View Details
  187. Standard International Inc. (C)

    Supplements the (A) case.

    Citation:

    Hawkins, David F. "Standard International Inc. (C)." Harvard Business School Case 103-047, January 2003. (Revised March 2003.) View Details
  188. Machinery International (B)

    An assistant is asked to prepare illustrative derivative and hedge accounting examples for the audit committee. Students are required to complete the examples. Teaching Purpose: Introduces students to the basics of derivative and hedge accounting.

    Keywords: Accounting Audits; Machinery and Machining; Activity Based Costing and Management; Currency; Cost Management; Financial Statements; Construction Industry; Accounting Industry; United States;

    Citation:

    Hawkins, David F. "Machinery International (B)." Harvard Business School Case 101-061, December 2000. (Revised March 2003.) View Details
  189. Machinery International (B) TN

    Teaching Note for (9-101-061).

    Keywords: Construction Industry; Accounting Industry; United States;

    Citation:

    Hawkins, David F. "Machinery International (B) TN." Harvard Business School Teaching Note 101-075, March 2001. (Revised March 2003.) View Details
  190. Standard International Inc. (B) (TN)

    Teaching Note for (9-102-064).

    Citation:

    Hawkins, David F. "Standard International Inc. (B) (TN)." Harvard Business School Teaching Note 102-067, March 2002. (Revised March 2003.) View Details
  191. Analyzing Edison Schools Inc. (B)

    Supplements the (A) case.

    Keywords: Education Industry;

    Citation:

    Hawkins, David F., and Jacob Cohen. "Analyzing Edison Schools Inc. (B)." Harvard Business School Case 103-067, February 2003. View Details
  192. Boston Automation Systems, Inc. (TN)

    Teaching Note for (9-103-041).

    Keywords: Manufacturing Industry;

    Citation:

    Hawkins, David F. "Boston Automation Systems, Inc. (TN)." Harvard Business School Teaching Note 103-051, February 2003. View Details
  193. Standard International Inc. (A) (TN)

    Teaching Note for (9-100-064).

    Keywords: Accounting Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Standard International Inc. (A) (TN)." Harvard Business School Teaching Note 102-071, March 2002. (Revised February 2003.) View Details
  194. Standard International Inc. (B)

    Supplements the (A) case.

    Citation:

    Hawkins, David F. "Standard International Inc. (B)." Harvard Business School Case 102-064, February 2002. (Revised January 2003.) View Details
  195. Empire Glass Company (A)

    Concerns management control at the divisional level, and the use of budgets.

    Keywords: Management; Business Divisions; Budgets and Budgeting;

    Citation:

    Hawkins, David F. "Empire Glass Company (A)." Harvard Business School Case 109-043, April 1964. (Revised January 2003.) View Details
  196. Standard International Inc. (A)

    The company top management must make a series of accounting decisions that will determine the company's quarterly income. A rewritten version of an earlier case.

    Keywords: Financial Reporting; Financial Statements; Inflation and Deflation; International Finance; Research and Development; Accounting Industry;

    Citation:

    Hawkins, David F. "Standard International Inc. (A)." Harvard Business School Case 100-064, December 1999. (Revised January 2003.) View Details
  197. Healthcare Brands Corporation TN

    Teaching Note for (9-102-032).

    Keywords: Health Industry; United Kingdom; United States;

    Citation:

    Hawkins, David F. "Healthcare Brands Corporation TN." Harvard Business School Teaching Note 102-037, November 2001. (Revised January 2003.) View Details
  198. Basic Ratio Analysis and Equity Valuation

    Describes the use of common financial ratios to analyze a firm's performance and financial condition. Discusses fundamentals of equity valuation. Based on an earlier note by the same author.

    Keywords: Valuation; Financial Condition; Equity;

    Citation:

    Hawkins, David F. "Basic Ratio Analysis and Equity Valuation." Harvard Business School Background Note 185-149, June 1985. (Revised December 2002.) View Details
  199. International Business Machines Corporation (B)

    IBM changes pension plan from a defined benefit plan to a cash-balance plan. Teaching purpose: To understand pension accounting.

    Keywords: Business or Company Management; Transformation; Business Earnings; Private Sector; Personal Finance; Cash; Hardware; Taxation; Computer Industry; Accounting Industry;

    Citation:

    Hawkins, David F. "International Business Machines Corporation (B)." Harvard Business School Case 100-033, November 1999. (Revised April 2002.) View Details
  200. International Business Machines Corporation (A)

    Perform financial ratio analysis to identify changes in IBM's business mix and profitability. Teaching purpose: Ratio analysis.

    Keywords: Hardware; Capital Structure; Performance Efficiency; Business Earnings; Business Model; Private Sector; Commercialization; Computer Industry; Accounting Industry;

    Citation:

    Hawkins, David F. "International Business Machines Corporation (A)." Harvard Business School Case 100-032, December 1999. (Revised April 2002.) View Details
  201. International Business Machines Corporation (A), (B), and (C) TN

    Teaching Note for (9-100-032), (9-100-033), and (9-100-034).

    Keywords: Computer Industry; Accounting Industry;

    Citation:

    Hawkins, David F. "International Business Machines Corporation (A), (B), and (C) TN." Harvard Business School Teaching Note 101-057, November 2000. (Revised April 2002.) View Details
  202. Rent-Way, Inc. (A)

    The company uses the units of activity method to account for its rental inventory. A prominent hedge fund advisor recommends the company's stock be sold short.

    Keywords: Mathematical Methods; Stock Shares; Fair Value Accounting; Quality; Investment Funds; Service Industry;

    Citation:

    Hawkins, David F. "Rent-Way, Inc. (A)." Harvard Business School Case 101-089, March 2001. (Revised April 2002.) View Details
  203. Seitel, Inc. (TN)

    Teaching Note for (9-100-022).

    Keywords: Accounting Industry;

    Citation:

    Hawkins, David F. "Seitel, Inc. (TN)." Harvard Business School Teaching Note 101-056, December 2000. (Revised April 2002.) View Details
  204. Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)

    The managing partners of a public accounting firm must resolve a number of staff requests for assistance in deciding how audit clients should report their revenues. Each example explores whether revenues should be reported on a gross or net basis.

    Keywords: Financial Statements; Accounting Audits; Business Earnings; Budgets and Budgeting; Financial Reporting; Revenue; Accounting Industry;

    Citation:

    Hawkins, David F. "Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)." Harvard Business School Case 101-040, November 2000. (Revised April 2002.) View Details
  205. Bishay Industries

    A bankrupt company has a turnaround plan. Students are asked to predict whether it will be successful.

    Keywords: Insolvency and Bankruptcy; Business Plan; Goals and Objectives; Strategic Planning; Business Strategy; Cash Flow; Mathematical Methods; Financial Services Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Bishay Industries." Harvard Business School Case 197-024, September 1996. (Revised March 2002.) View Details
  206. Warnaco Group, Inc. (C)

    Supplements the (A) case.

    Keywords: Manufacturing Industry; Accounting Industry;

    Citation:

    Hawkins, David F. "Warnaco Group, Inc. (C)." Harvard Business School Case 102-049, January 2002. (Revised March 2002.) View Details
  207. Coca-Cola Company (C), The TN

    Teaching Note for (9-102-050).

    Keywords: Food and Beverage Industry;

    Citation:

    Hawkins, David F. "Coca-Cola Company (C), The TN." Harvard Business School Teaching Note 102-062, February 2002. View Details
  208. Coca-Cola Company, The (B) TN

    Teaching Note for (9-100-051).

    Citation:

    Hawkins, David F. "Coca-Cola Company, The (B) TN." Harvard Business School Teaching Note 100-078, April 2000. (Revised February 2002.) View Details
  209. Healthcare Brands

    Citation:

    Hawkins, David F. "Healthcare Brands." Harvard Business School Spreadsheet Supplement 102-711, January 2002. View Details
  210. Coca-Cola Company(C),The

    Supplements the (A) case.

    Keywords: Food and Beverage Industry;

    Citation:

    Hawkins, David F. "Coca-Cola Company(C),The." Harvard Business School Case 102-050, December 2001. View Details
  211. Healthcare Brands Corporation

    A U.K. and a U.S. firm are entering into a merger agreement. Management must decide whether the merged companies should be domiciled in the United Kingdom and account for the merger as a pooling of interests or the United States and account for the merger as a purchase. A rewritten version of an earlier case.

    Keywords: International Accounting; Mergers and Acquisitions; Contracts; Health Industry; United Kingdom; United States;

    Citation:

    Hawkins, David F. "Healthcare Brands Corporation." Harvard Business School Case 102-032, October 2001. View Details
  212. Rent-Way, Inc. (B)

    The company acquires RentaVision, Inc. and writes inventory down as part of acquisition accounting.

    Keywords: Accounting; Fair Value Accounting; Acquisition; Service Industry;

    Citation:

    Hawkins, David F. "Rent-Way, Inc. (B)." Harvard Business School Case 101-090, March 2001. (Revised July 2001.) View Details
  213. Hicorp, Inc.

    Discusses the measurement of earnings per share.

    Keywords: Measurement and Metrics; Business Earnings;

    Citation:

    Hawkins, David F. "Hicorp, Inc." Harvard Business School Case 198-014, July 1997. (Revised June 2001.) View Details
  214. Seitel, Inc.

    The company's accounting for its seismic data library is questioned. Teaching Purpose: Inventory accounting.

    Keywords: Stock Shares; Financial Statements; Business Earnings; Financial Reporting; Stock Options; Mathematical Methods; Accounting Industry;

    Citation:

    Hawkins, David F. "Seitel, Inc." Harvard Business School Case 100-022, November 1999. (Revised June 2001.) View Details
  215. General Electric 2000: Quality of Earnings Assessment TN

    Teaching Note for (9-101-091).

    Keywords: Consumer Products Industry; Technology Industry; United States;

    Citation:

    Hawkins, David F. "General Electric 2000: Quality of Earnings Assessment TN." Harvard Business School Teaching Note 101-095, May 2001. View Details
  216. General Electric 2000: Quality of Earnings Assessment

    A financial analyst reviews General Electric's financial reports to learn more about U.S. Generally Accepted Accounting Principles (GAAP) and how they differs from international accounting standards.

    Keywords: Financial Reporting; Financial Statements; Accounting Audits; International Accounting; Consumer Products Industry; Technology Industry; United States;

    Citation:

    Hawkins, David F. "General Electric 2000: Quality of Earnings Assessment." Harvard Business School Case 101-091, March 2001. (Revised April 2001.) View Details
  217. Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A) TN

    Teaching Note to (9-101-040).

    Keywords: Accounting Industry;

    Citation:

    Hawkins, David F. "Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A) TN." Harvard Business School Teaching Note 101-041, November 2000. (Revised April 2001.) View Details
  218. Warnaco Group, Inc. (B)

    Supplements the (A) case.

    Keywords: Financial Statements; Financial Reporting; Restructuring; Apparel and Accessories Industry; Retail Industry;

    Citation:

    Hawkins, David F. "Warnaco Group, Inc. (B)." Harvard Business School Case 101-069, February 2001. (Revised April 2001.) View Details
  219. Warnaco Group, Inc. (TN) (A) and (B)

    Teaching Note for (9-101-068) and (9-101-069).

    Keywords: Manufacturing Industry; Accounting Industry;

    Citation:

    Hawkins, David F. "Warnaco Group, Inc. (TN) (A) and (B)." Harvard Business School Teaching Note 101-074, February 2001. (Revised April 2001.) View Details
  220. General Brands Corporation (A)

    Citation:

    Hawkins, David F. "General Brands Corporation (A)." Harvard Business School Case 100-009, November 1999. (Revised April 2001.) View Details
  221. General Brands Corporation (B)

    Keywords: Consumer Products Industry;

    Citation:

    Hawkins, David F. "General Brands Corporation (B)." Harvard Business School Case 100-045, November 1999. (Revised April 2001.) View Details
  222. Warnaco Group, Inc. (A)

    Warnaco's history of nonrecurring charges is traced from 1990 through 2000 along with the stock market and security analysts' response to these charges. Teaching Purpose: To expose students to the accounting for a variety of new recurring accounting items.

    Keywords: Financial Statements; Financial Reporting; Restructuring; Apparel and Accessories Industry; Retail Industry;

    Citation:

    Hawkins, David F. "Warnaco Group, Inc. (A)." Harvard Business School Case 101-068, February 2001. (Revised April 2001.) View Details
  223. Security Plus, Inc. TN

    Teaching Note for (9-195-167).

    Keywords: Service Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Security Plus, Inc. TN." Harvard Business School Teaching Note 197-067, February 1997. (Revised April 2001.) View Details
  224. General Electric 2000: Quality of Earnings Assessment

    Citation:

    Hawkins, David F. "General Electric 2000: Quality of Earnings Assessment." Harvard Business School Spreadsheet Supplement 101-707, April 2001. View Details
  225. Rent-Way Inc. (A)

    Citation:

    Hawkins, David F. "Rent-Way Inc. (A)." Harvard Business School Spreadsheet Supplement 101-708, April 2001. View Details
  226. Thousand Trails, Inc. TN

    Teaching Note for (1-101-058).

    Keywords: Accounting; Governance Controls;

    Citation:

    Hawkins, David F. "Thousand Trails, Inc. TN." Harvard Business School Teaching Note 101-065, March 2001. View Details
  227. Security Plus, Inc.

    A company acquires an alarm system company and converts its customers from operating to sale-type leases.

    Keywords: Mergers and Acquisitions; Leasing; Growth and Development Strategy; Service Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Security Plus, Inc." Harvard Business School Case 195-167, November 1994. (Revised March 2001.) View Details
  228. Lease Accounting and Analysis

    Discusses global accounting for leases by lessees and lessors with emphasis on U.S. lease accounting standards. A rewritten version of an earlier note.

    Keywords: International Accounting; Accounting; Leasing;

    Citation:

    Hawkins, David F. "Lease Accounting and Analysis." Harvard Business School Background Note 100-003, December 1999. (Revised March 2001.) View Details
  229. Machinery International (A)

    A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes. A rewritten version of an earlier case.

    Keywords: Machinery and Machining; Financial Statements; Financial Reporting; Currency; Money; Accounting; Valuation; Manufacturing Industry; Accounting Industry; United States;

    Citation:

    Hawkins, David F. "Machinery International (A)." Harvard Business School Case 100-012, December 1999. (Revised March 2001.) View Details
  230. Revenue Recognition and Reporting

    Discusses revenue recognition and reporting rules, guidelines, and issues. A rewritten version of an earlier note.

    Keywords: Revenue; Financial Statements; Financial Reporting;

    Citation:

    Hawkins, David F. "Revenue Recognition and Reporting." Harvard Business School Background Note 101-050, November 2000. (Revised March 2001.) View Details
  231. Warnaco Group, Inc. Excel Exhibits

    Citation:

    Hawkins, David F. "Warnaco Group, Inc. Excel Exhibits." Harvard Business School Spreadsheet Supplement 101-706, March 2001. View Details
  232. Olympic Financial Ltd.

    To be used with (197-081).

    Keywords: Financial Services Industry;

    Citation:

    Hawkins, David F. "Olympic Financial Ltd." Harvard Business School Spreadsheet Supplement 101-705, February 2001. View Details
  233. Trans-Share, Inc. TN

    Teaching Note for (9-101-083).

    Keywords: Air Transportation Industry;

    Citation:

    Hawkins, David F. "Trans-Share, Inc. TN." Harvard Business School Teaching Note 101-082, February 2001. View Details
  234. General Brands Corporations (A) and (B) TN

    Citation:

    Hawkins, David F. "General Brands Corporations (A) and (B) TN." Harvard Business School Teaching Note 101-071, February 2001. View Details
  235. Trans-Share Inc.

    The seller of fractional interest aircraft programs must decide how to account in its IPO for the sales of fractional interest aircraft programs. Teaching Purpose: To expose students to revenue recognition issues.

    Keywords: Initial Public Offering; Revenue Recognition; Air Transportation Industry;

    Citation:

    Hawkins, David F. "Trans-Share Inc." Harvard Business School Case 101-083, February 2001. View Details
  236. Crystal Meadows of Tahoe, Inc.

    To be used with (9-192-150).

    Citation:

    Hawkins, David F. "Crystal Meadows of Tahoe, Inc." Harvard Business School Spreadsheet Supplement 101-703, December 2000. View Details
  237. Machinery International

    To be used with (9-100-012).

    Citation:

    Hawkins, David F. "Machinery International." Harvard Business School Spreadsheet Supplement 101-701, December 2000. View Details
  238. Extraordinary and Unusual Items, Discontinued Operations, and Accounting Changes

    Discusses accounting for extraordinary and unusual items, discontinued operations, and accounting changes.

    Keywords: Measurement and Metrics; Income Characteristics; Accounting;

    Citation:

    Hawkins, David F. "Extraordinary and Unusual Items, Discontinued Operations, and Accounting Changes." Harvard Business School Background Note 195-185, April 1995. (Revised November 2000.) View Details
  239. International Business Machines Corporation (C)

    A financial analyst is examining IBM's 1998 tax note to understand better how the company's 1998 tax note was determined. Teaching purpose: Illustrates deferred tax accounting.

    Keywords: History; Earnings Management; Taxation; Decision Making; Business Model; Business Earnings; Hardware; Mathematical Methods; Private Sector; Accounting Audits; Accounting Industry; Computer Industry;

    Citation:

    Hawkins, David F. "International Business Machines Corporation (C)." Harvard Business School Case 100-034, November 1999. (Revised November 2000.) View Details
  240. Coca-Cola Company (A), The

    In order to fully appreciate Coca-Cola's profitability, financial risk, and operating risk, Jane Wilson, a security analyst, is considering preparing a consolidated financial statement for Coca-Cola analyzing Coca-Cola Enterprises as a fully consolidated entity.

    Keywords: Accounting Audits; Financial Statements; Business Earnings; History; Private Sector; Business Units; Consolidation; Organizations; Operations; Private Ownership; Consumer Products Industry; Food and Beverage Industry;

    Citation:

    Hawkins, David F. "Coca-Cola Company (A), The." Harvard Business School Case 100-001, October 1999. (Revised October 2000.) View Details
  241. Coca-Cola Company, The (B)

    Supplements the (A) case.

    Citation:

    Hawkins, David F. "Coca-Cola Company, The (B)." Harvard Business School Case 100-051, November 1999. (Revised October 2000.) View Details
  242. D.C. Electrical, Inc.

    Citation:

    Hawkins, David F., and Norman Bartczak. "D.C. Electrical, Inc." Harvard Business School Case 195-227, May 1995. (Revised April 2000.) View Details
  243. Quality Products, Inc. (CW)

    Citation:

    Hawkins, David F. "Quality Products, Inc. (CW)." Harvard Business School Spreadsheet Supplement 100-704, February 2000. View Details
  244. Standard International (TN)

    Teaching Note for (9-100-064).

    Keywords: Accounting Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Standard International (TN)." Harvard Business School Teaching Note 100-004, December 1999. View Details
  245. Quality Products, Inc.

    Citation:

    Hawkins, David F. "Quality Products, Inc." Harvard Business School Case 100-023, December 1999. View Details
  246. Microsoft Corporation: Testing the New Paradigm

    Keywords: Computer Industry;

    Citation:

    Hawkins, David F. "Microsoft Corporation: Testing the New Paradigm." Harvard Business School Case 100-053, November 1999. View Details
  247. Operating Segment Disclosures

    Discusses the accounting rules that govern operating segment disclosure.

    Keywords: Financial Reporting; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Operations;

    Citation:

    Hawkins, David F. "Operating Segment Disclosures." Harvard Business School Background Note 100-025, November 1999. View Details
  248. Comptronics Associates, Inc. TN

    Teaching Note for (9-198-058).

    Citation:

    Hawkins, David F. "Comptronics Associates, Inc. TN." Harvard Business School Teaching Note 199-012, August 1998. View Details
  249. Precision Instrument Corporation TN

    Citation:

    Hawkins, David F. "Precision Instrument Corporation TN." Harvard Business School Teaching Note 197-055, January 1997. (Revised August 1998.) View Details
  250. Porter Lumber Company, Inc. TN

    Citation:

    Hawkins, David F. "Porter Lumber Company, Inc. TN." Harvard Business School Teaching Note 199-014, August 1998. View Details
  251. Scientific Instrument Corporation TN

    Citation:

    Hawkins, David F. "Scientific Instrument Corporation TN." Harvard Business School Teaching Note 199-015, August 1998. View Details
  252. Quality Furniture Company (TN)

    Teaching Note for (9-199-009). 51U per Case Records.

    Keywords: Manufacturing Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Quality Furniture Company (TN)." Harvard Business School Teaching Note 199-013, August 1998. View Details
  253. Quality Furniture Co.

    A supplier is trying to determine if credit should be extended to two customers whose circumstances have changed. 99U per Case Records.

    Keywords: Credit; Risk Management; Risk and Uncertainty; Manufacturing Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Quality Furniture Co." Harvard Business School Case 199-009, July 1998. View Details
  254. Data Saver Inc.

    An inventor must prepare financial statements to obtain financing for the commercial use of his invention.

    Keywords: Financing and Loans; Financial Statements;

    Citation:

    Hawkins, David F. "Data Saver Inc." Harvard Business School Case 198-042, May 1998. View Details
  255. Grennell Farm

    Keywords: Agriculture and Agribusiness Industry;

    Citation:

    Hawkins, David F. "Grennell Farm." Harvard Business School Case 198-046, May 1998. View Details
  256. Browning Manufacturing Company

    Keywords: Manufacturing Industry;

    Citation:

    Hawkins, David F. "Browning Manufacturing Company." Harvard Business School Case 198-047, May 1998. View Details
  257. Octane Service Station

    The owner of a gas station must prepare financial statements.

    Keywords: Practice; Financial Statements;

    Citation:

    Hawkins, David F. "Octane Service Station." Harvard Business School Case 198-059, May 1998. View Details
  258. Porter Lumber Company, Inc.

    Citation:

    Hawkins, David F. "Porter Lumber Company, Inc." Harvard Business School Case 198-060, May 1998. View Details
  259. Quick Lunch

    Citation:

    Hawkins, David F. "Quick Lunch." Harvard Business School Case 198-061, May 1998. View Details
  260. Scientific Instrument Corporation

    Citation:

    Hawkins, David F. "Scientific Instrument Corporation." Harvard Business School Case 198-062, May 1998. View Details
  261. Stone Industries

    Managers must decide how to account for a debt refinancing.

    Keywords: Financial Statements; Borrowing and Debt;

    Citation:

    Hawkins, David F. "Stone Industries." Harvard Business School Case 198-077, May 1998. View Details
  262. Comptronics Associates, Inc.

    The acquirer wants the acquired company to be accounted for as a pooling of interests.

    Keywords: Mergers and Acquisitions; Accounting;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Comptronics Associates, Inc." Harvard Business School Case 198-058, November 1997. View Details
  263. Sheffield Manufacturing Company

    Keywords: Manufacturing Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Sheffield Manufacturing Company." Harvard Business School Case 198-011, November 1997. View Details
  264. Astoria International, Inc.

    Citation:

    Hawkins, David F., and Norman Bartczak. "Astoria International, Inc." Harvard Business School Case 198-012, November 1997. View Details
  265. Intercon Electric Corporation: Quality of Earnings Analysis

    Keywords: Business Earnings; Energy Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Intercon Electric Corporation: Quality of Earnings Analysis." Harvard Business School Case 198-013, November 1997. View Details
  266. Joan Holtz

    Citation:

    Hawkins, David F. "Joan Holtz." Harvard Business School Case 198-145, November 1997. View Details
  267. Champion International TN

    Teaching Note for (9-194-028).

    Citation:

    Hawkins, David F., and Norman Bartczak. "Champion International TN." Harvard Business School Teaching Note 197-068, April 1997. (Revised July 1997.) View Details
  268. Hicorp, Inc. TN

    Teaching Note for (9-198-014).

    Citation:

    Hawkins, David F. "Hicorp, Inc. TN." Harvard Business School Teaching Note 198-015, July 1997. View Details
  269. D.C. Electrical TN

    Keywords: Service Industry;

    Citation:

    Hawkins, David F. "D.C. Electrical TN." Harvard Business School Teaching Note 197-089, June 1997. View Details
  270. Daimler-Benz AG TN

    Keywords: Auto Industry;

    Citation:

    Hawkins, David F. "Daimler-Benz AG TN." Harvard Business School Teaching Note 197-093, May 1997. (Revised June 1997.) View Details
  271. Lustra S.p.A. (A)

    Citation:

    Hawkins, David F. "Lustra S.p.A. (A)." Harvard Business School Case 192-028, July 1991. (Revised June 1997.) View Details
  272. Agro Feed Products, Inc.

    Keywords: Agriculture and Agribusiness Industry;

    Citation:

    Hawkins, David F. "Agro Feed Products, Inc." Harvard Business School Case 197-006, August 1996. (Revised June 1997.) View Details
  273. News Corporation Limited, The: Quality of Earnings Analysis

    Keywords: Business Earnings; Publishing Industry; Information Industry;

    Citation:

    Hawkins, David F. "News Corporation Limited, The: Quality of Earnings Analysis." Harvard Business School Case 194-006, July 1993. (Revised June 1997.) View Details
  274. Nutra Foods TN

    Teaching Note for (9-196-038).

    Keywords: Food and Beverage Industry; Financial Services Industry;

    Citation:

    Hawkins, David F. "Nutra Foods TN." Harvard Business School Teaching Note 197-060, June 1997. View Details
  275. Global Industries, AG TN

    Citation:

    Hawkins, David F. "Global Industries, AG TN." Harvard Business School Teaching Note 197-065, June 1997. View Details
  276. News Corp. Ltd., Teaching Note

    Keywords: Teaching; Information;

    Citation:

    Hawkins, David F. "News Corp. Ltd., Teaching Note." Harvard Business School Teaching Note 197-074, June 1997. View Details
  277. Champion International

    Management must decide which first quarter's earnings numbers to report. The company is classified by its securities market as a "growth" company. The corporate controller prefers a quarterly earnings figure that represents a decline in earnings.

    Keywords: Problems and Challenges; Financial Reporting; Judgments; Leadership; Management Teams; Corporate Disclosure;

    Citation:

    Hawkins, David F. "Champion International." Harvard Business School Case 194-028, October 1993. (Revised June 1997.) View Details
  278. First Securities, Inc. TN

    Keywords: Financial Services Industry;

    Citation:

    Hawkins, David F. "First Securities, Inc. TN." Harvard Business School Teaching Note 197-064, June 1997. View Details
  279. Lustra S.p.A. (B)

    Citation:

    Hawkins, David F. "Lustra S.p.A. (B)." Harvard Business School Case 194-030, November 1993. (Revised May 1997.) View Details
  280. Productos Azteca (A)

    Citation:

    Hawkins, David F. "Productos Azteca (A)." Harvard Business School Case 194-072, January 1994. (Revised May 1997.) View Details
  281. Precision Instrument Corporation

    Citation:

    Hawkins, David F. "Precision Instrument Corporation." Harvard Business School Case 197-003, August 1996. (Revised May 1997.) View Details
  282. First Investments, Inc.: Analysis of Financial Statements

    A summer intern is asked to perform a financial value analysis of a company's financial report for the period 1987-1994.

    Keywords: Analysis; Financial Statements;

    Citation:

    Hawkins, David F. "First Investments, Inc.: Analysis of Financial Statements." Harvard Business School Case 197-010, August 1996. (Revised May 1997.) View Details
  283. Lustra S.p.A. (C)

    Citation:

    Hawkins, David F. "Lustra S.p.A. (C)." Harvard Business School Case 197-016, September 1996. (Revised May 1997.) View Details
  284. SKA (Sweden)

    Management is debating a proposal to capitalize R&D. While Swedish GAAP permits capitalization, the general practice is to expense R&D as incurred.

    Keywords: Financial Statements; Financial Reporting; Framework; Balanced Scorecard; Policy; Accounting Industry; Sweden;

    Citation:

    Hawkins, David F. "SKA (Sweden)." Harvard Business School Case 193-166, June 1993. (Revised May 1997.) View Details
  285. SKA (Sweden) TN

    Teaching Note for (9-193-166).

    Keywords: Sweden;

    Citation:

    Hawkins, David F. "SKA (Sweden) TN." Harvard Business School Teaching Note 197-087, April 1997. (Revised May 1997.) View Details
  286. Nutra Foods

    An investor reviews his equity investment and asks for help in understanding how the stock splits and dividends impact his investment and the company's stockholders' equity portion of the balance sheet.

    Keywords: History; Financial Management; Private Equity; Capital Structure; Valuation; Investment Return; Business and Shareholder Relations; Financial Services Industry; Food and Beverage Industry;

    Citation:

    Hawkins, David F. "Nutra Foods." Harvard Business School Case 196-038, July 1995. (Revised May 1997.) View Details
  287. Grand Metropolitan PLC, Teaching Note

    Keywords: Teaching; Information;

    Citation:

    Hawkins, David F. "Grand Metropolitan PLC, Teaching Note." Harvard Business School Teaching Note 197-091, May 1997. View Details
  288. Comptrex Associates, Inc. TN

    Citation:

    Hawkins, David F. "Comptrex Associates, Inc. TN." Harvard Business School Teaching Note 197-096, May 1997. View Details
  289. Teltronica S.A. TN

    Citation:

    Hawkins, David F. "Teltronica S.A. TN." Harvard Business School Teaching Note 195-100, October 1994. (Revised April 1997.) View Details
  290. Medaphis Corporation TN

    Citation:

    Hawkins, David F. "Medaphis Corporation TN." Harvard Business School Teaching Note 197-079, April 1997. View Details
  291. Telefonos de Mexico, S.A. de C.V. TN

    Keywords: Telecommunications Industry; Mexico;

    Citation:

    Hawkins, David F. "Telefonos de Mexico, S.A. de C.V. TN." Harvard Business School Teaching Note 197-080, April 1997. View Details
  292. Basic and Diluted Earnings Per Share

    Keywords: Business Earnings;

    Citation:

    Hawkins, David F. "Basic and Diluted Earnings Per Share." Harvard Business School Background Note 195-233, May 1995. (Revised April 1997.) View Details
  293. United Kingdom Properties Trust, Teaching Note

    Keywords: United Kingdom;

    Citation:

    Hawkins, David F. "United Kingdom Properties Trust, Teaching Note." Harvard Business School Teaching Note 197-073, April 1997. View Details
  294. Stone & Sons Ltd., Teaching Note

    Keywords: Teaching; Information;

    Citation:

    Hawkins, David F. "Stone & Sons Ltd., Teaching Note." Harvard Business School Teaching Note 197-071, March 1997. View Details
  295. Lustra S.p.A.(A)(B)(C) TN

    Citation:

    Hawkins, David F. "Lustra S.p.A.(A)(B)(C) TN." Harvard Business School Teaching Note 197-075, March 1997. View Details
  296. Electrical, Mining, and Industrial (EMI) Corp., Teaching Note

    Keywords: Mining Industry;

    Citation:

    Hawkins, David F. "Electrical, Mining, and Industrial (EMI) Corp., Teaching Note." Harvard Business School Teaching Note 197-049, February 1997. View Details
  297. Eagle Tools, Inc. TN

    Citation:

    Hawkins, David F. "Eagle Tools, Inc. TN." Harvard Business School Teaching Note 197-054, February 1997. View Details
  298. First Investments, Inc. TN

    Teaching Note for (9-197-010).

    Keywords: Accounting Industry; Financial Services Industry;

    Citation:

    Hawkins, David F. "First Investments, Inc. TN." Harvard Business School Teaching Note 197-057, February 1997. View Details
  299. Bishay Industries TN

    Teaching Note for (9-197-024).

    Keywords: Financial Services Industry;

    Citation:

    Hawkins, David F., and Norman Bartczak. "Bishay Industries TN." Harvard Business School Teaching Note 197-061, February 1997. View Details
  300. Franklin Corporation TN

    Citation:

    Hawkins, David F. "Franklin Corporation TN." Harvard Business School Teaching Note 197-070, February 1997. View Details
  301. Discount Mart TN

    Keywords: Retail Industry;

    Citation:

    Hawkins, David F. "Discount Mart TN." Harvard Business School Teaching Note 197-062, February 1997. View Details
  302. Productos Azteca (A) TN

    Citation:

    Hawkins, David F. "Productos Azteca (A) TN." Harvard Business School Teaching Note 197-058, January 1997. View Details
  303. Agro Feed Products, Incorporated TN

    Keywords: Agriculture and Agribusiness Industry;

    Citation:

    Hawkins, David F. "Agro Feed Products, Incorporated TN." Harvard Business School Teaching Note 197-066, January 1997. View Details
  304. Cape Cod Novelty Shop TN

    Keywords: Retail Industry;

    Citation:

    Hawkins, David F. "Cape Cod Novelty Shop TN." Harvard Business School Teaching Note 197-050, January 1997. View Details