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Supplement
| HBS Case Collection
|
2013
Hubei Lantian (B)
David F. Hawkins, Michael Shih-Ta Chen and Nancy Hua Dai
Citation:
Hawkins, David F., Michael Shih-Ta Chen, and Nancy Hua Dai. "Hubei Lantian (B)." Harvard Business School Supplement 113-119, May 2013.
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Case
| HBS Case Collection
|
2013
Hubei Lantian (A)
David F. Hawkins, Michael Shih-ta Chen and Nancy Hua Dai
Citation:
Hawkins, David F., Michael Shih-ta Chen, and Nancy Hua Dai. "Hubei Lantian (A)." Harvard Business School Case 113-118, May 2013.
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Background Note
| HBS Case Collection
|
2013
Key Challenges of Applying IFRS to Islamic Finance
David F. Hawkins and Lee Hodder
Citation:
Hawkins, David F., and Lee Hodder. "Key Challenges of Applying IFRS to Islamic Finance." Harvard Business School Background Note 113-033, January 2013.
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Supplement
| HBS Case Collection
|
2013
Longtop Financial Technologies (D)
David Hawkins
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Case
| HBS Case Collection
|
2013
(Revised from original 2013 version)
Goldman Sachs: Stay with Fair Value Accounting? (A)
David F. Hawkins and Aldo Sesia
Keywords: Fair Value Accounting;
Financial Services Industry;
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Supplement
| HBS Case Collection
|
2013
(Revised from original 2013 version)
Goldman Sachs: Stay with Fair Value Accounting? (B)
David F. Hawkins and Aldo Sesia
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Case
| HBS Case Collection
|
2013
Kirkpatrick Corporation
David Hawkins
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Case
| HBS Case Collection
|
2012
Ribbons an' Bows, Inc.
David F. Hawkins
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.
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Case
| HBS Case Collection
|
2012
Dispensers of California, Inc.
David A. Wilson and David Hawkins
An investor seeking capital must prepare projected financial statements for a new business.
Keywords: Financial Statement Preparation;
Accounting Process;
Citation:
Wilson, David A., and David Hawkins. "Dispensers of California, Inc." Harvard Business School Case 113-047, October 2012.
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Case
| HBS Case Collection
|
2013
(Revised from original 2012 version)
Société Internationale de Plantations et de Finance (SIPEF)
David Hawkins
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;
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Teaching Note
| HBS Case Collection
|
2012
Deferred Tax Assets in Basel III: Lessons from Japan (TN)
David F. Hawkins and Karthik Ramanna
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Case
| HBS Case Collection
|
2013
(Revised from original 2011 version)
Sino-Forest (A)
David F. Hawkins and David Lane
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, February 2013. (Revised from original September 2011 version.)
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Teaching Note
| HBS Case Collection
|
2012
(Revised from original 1997 version)
Marion Boats, Inc. (TN)
David F. Hawkins
Teaching Note for (9-196-041).
Citation:
Hawkins, David F. "
Marion Boats, Inc. (TN)." Harvard Business School Teaching Note 197-088, May 2012. (Revised from original April 1997 version.)
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Supplement
| HBS Case Collection
|
2012
(Revised from original 2012 version)
Sino-Forest (B)
David F. Hawkins
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, December 2012. (Revised from original February 2012 version.)
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Supplement
| HBS Case Collection
|
2012
(Revised from original 2012 version)
Sino-Forest (C)
David F. Hawkins
Citation:
Hawkins, David F. "
Sino-Forest (C)." Harvard Business School Supplement 112-067, December 2012. (Revised from original February 2012 version.)
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Teaching Note
| HBS Case Collection
|
2012
(Revised from original 2012 version)
Sino-Forest (TN) (A) (B) (C) (D)
David F. Hawkins
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.)
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Case
| HBS Case Collection
|
2012
Parent Company P and 80 Percent Owned Subsidiary Company S
David F. Hawkins and F. Robert Madera
A sample consolidation exercise.
Keywords: consolidation accounting;
Consolidation;
Accounting;
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Case
| HBS Case Collection
|
2012
(Revised from original 1995 version)
Marion Boats, Inc.
David F. Hawkins
Two brothers start a boatyard. The case covers the start-up and initial operating period.
Keywords: Accounting;
Financial Reporting;
Financial Statements;
Business Startups;
Cash Flow;
Citation:
Hawkins, David F. "
Marion Boats, Inc." Harvard Business School Case 196-041, May 2012. (Revised from original July 1995 version.)
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Case
| HBS Case Collection
|
2012
(Revised from original 2009 version)
Wareham SC Systems, Inc.
David F. Hawkins
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, May 2012. (Revised from original July 2009 version.)
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Background Note
| HBS Case Collection
|
2012
(Revised from original 2010 version)
Intercorporate Investments
David F. Hawkins
Keywords: Investment;
Citation:
Hawkins, David F. "
Intercorporate Investments." Harvard Business School Background Note 111-073, May 2012. (Revised from original December 2010 version.)
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Case
| HBS Case Collection
|
2012
(Revised from original 2011 version)
Longtop Financial Technologies (A)
David F. Hawkins, Annelena Lobb and Aldo Sesia
Keywords: Financial Services Industry;
Citation:
Hawkins, David F., Annelena Lobb, and Aldo Sesia. "
Longtop Financial Technologies (A)." Harvard Business School Case 112-036, May 2012. (Revised from original September 2011 version.)
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Case
| HBS Case Collection
|
2012
(Revised from original 1995 version)
Scranton Furniture Company
David F. Hawkins and Norman Bartczak
Citation:
Hawkins, David F., and Norman Bartczak. "
Scranton Furniture Company." Harvard Business School Case 196-039, April 2012. (Revised from original July 1995 version.)
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Background Note
| HBS Case Collection
|
2012
(Revised from original version)
Long-lived Fixed Assets
David F. Hawkins
Discusses accounting for long-lived fixed assets, depreciation, and asset impairments.
Keywords: Activity Based Costing and Management;
Financial Statements;
Capital Budgeting;
Capital Markets;
Asset Management;
Cost Accounting;
Management Analysis, Tools, and Techniques;
Growth and Development Strategy;
Financial Strategy;
Debates;
Citation:
Hawkins, David F. "
Long-lived Fixed Assets." Harvard Business School Background Note 195-264, April 2012. (Revised from original June 1995 version.)
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Case
| HBS Case Collection
|
2012
Chapman International Inc.
David F. Hawkins
Management must make some accounting policy decisions to reach first-quarter earnings consensus.
Keywords: Financial Statements;
Decisions;
Business Earnings;
United States;
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Background Note
| HBS Case Collection
|
2012
(Revised from original 1999 version)
Earnings Per Share
David F. Hawkins
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, April 2012. (Revised from original December 1999 version.)
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Case
| HBS Case Collection
|
2012
(Revised from original 1994 version)
National Electric Corporation
David F. Hawkins and Norman Bartczak
A company meets financial analysis year-end earnings per share estimates, which have been progressively lowered during the year.
Keywords: History;
Goals and Objectives;
Business Earnings;
Stocks;
Fair Value Accounting;
Accounting Industry;
Energy Industry;
Citation:
Hawkins, David F., and Norman Bartczak. "
National Electric Corporation." Harvard Business School Case 195-159, April 2012. (Revised from original November 1994 version.)
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Case
| HBS Case Collection
|
2012
(Revised from original 2010 version)
Cosmeticos de Espana, S.A. (A)
David F. Hawkins
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, February 2012. (Revised from original August 2010 version.)
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Supplement
| HBS Case Collection
|
2012
(Revised from original 2010 version)
Cosmeticos de Espana, S.A. (B)
David F. Hawkins
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, February 2012. (Revised from original August 2010 version.)
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Supplement
| HBS Case Collection
|
2012
(Revised from original 2010 version)
Cosmeticos de Espana, S.A. (D)
David F. Hawkins
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, February 2012. (Revised from original August 2010 version.)
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Supplement
| HBS Case Collection
|
2012
(Revised from original 2011 version)
Cosmeticos de Espana, S.A. (E)
David F. Hawkins
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, February 2012. (Revised from original March 2011 version.)
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Teaching Note
| HBS Case Collection
|
2012
(Revised from original 2011 version)
Cosméticos de España, S.A. (TN), (A), (B), (C), (D), & (E)
David F. Hawkins
Keywords: Beauty and Cosmetics Industry;
Spain;
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Teaching Note
| HBS Case Collection
|
2013
(Revised from original 2012 version)
Longtop Financial Technologies (A) (B) (C) (D)
David F. Hawkins
Keywords: Technology;
-
Supplement
| HBS Case Collection
|
2011
(Revised from original 2010 version)
Oriflame S.A. (C)
David F. Hawkins and Karol Misztal
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, December 2011. (Revised from original November 2010 version.)
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Teaching Note
| HBS Case Collection
|
2011
Aluar: Aluminio Argentino S.A. (TN) (A) and (B)
David F. Hawkins
Keywords: Metals and Minerals;
Argentina;
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Supplement
| HBS Case Collection
|
2011
Aluar: Aluminio Argentino S.A. (B) Spreadsheet Supplement
David F. Hawkins, Hernan Etiennot, Gustavo A. Herrero and Hugo Pentenero
Keywords: Metals and Minerals;
Argentina;
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Supplement
| HBS Case Collection
|
2011
(Revised from original version)
Longtop Financial Technologies (C)
David F. Hawkins, Annelena Lobb and Aldo Sesia
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, November 2011. (Revised from original September 2011 version.)
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Background Note
| HBS Case Collection
|
2013
(Revised from original 1993 version)
Quality of Earnings Analysis
David Hawkins
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, February 2013. (Revised from original November 1993 version.)
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Case
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Mittel Technologies, AG
David F. Hawkins
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, October 2011. (Revised from original March 2011 version.)
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Supplement
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Longtop Financial Technologies (B)
David F. Hawkins, Annelena Lobb and Aldo Sesia
Keywords: Finance;
Technology;
Citation:
Hawkins, David F., Annelena Lobb, and Aldo Sesia. "
Longtop Financial Technologies (B)." Harvard Business School Supplement 112-037, October 2011. (Revised from original September 2011 version.)
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Case
| HBS Case Collection
|
2011
(Revised from original 2010 version)
Oriflame S.A. (A)
David F. Hawkins, Karol Misztal and Daniela Beyersdorfer
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, October 2011. (Revised from original November 2010 version.)
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Teaching Note
| HBS Case Collection
|
2011
Kanebo Ltd. (TN) (A), (B), and (C)
David Hawkins and Suraj Srinivasan
Teaching Note for 111-037, 111-038, and 111-068.
Keywords: Manufacturing Industry;
Japan;
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Case
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Caterpillar, Inc. (A)
David F. Hawkins
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, September 2011. (Revised from original January 2011 version.)
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Background Note
| HBS Case Collection
|
2011
(Revised from original 2010 version)
Retiree Pension and Health Benefits
David F. Hawkins
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;
-
Supplement
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Enman Oil, Inc. (G)
David F. Hawkins
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, September 2011. (Revised from original August 2011 version.)
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Supplement
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Accounting for Catastrophes: BP PLC and Union Carbide Corporation (C)
David F. Hawkins and Namrata Arora
An analyst in 2010 is using the Bhopal catastrophe to illustrate proposed new accounting for contingency losses.
Keywords: Accounting;
Natural Disasters;
Pollution and Pollutants;
-
Case
| HBS Case Collection
|
2011
(Revised from original 2010 version)
Kanebo Ltd. (A)
David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez
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, September 2011. (Revised from original December 2010 version.)
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Case
| HBS Case Collection
|
2011
(Revised from original 2010 version)
Batson International, S.A. (A)
David F. Hawkins
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 2011. (Revised from original August 2010 version.)
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Case
| HBS Case Collection
|
2011
(Revised from original 2010 version)
Enman Oil, Inc. (A)
David F. Hawkins
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, August 2011. (Revised from original September 2010 version.)
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Supplement
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Kanebo Ltd. (C)
David F. Hawkins, Suraj Srinivasan and Akiko Kanno
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, August 2011. (Revised from original January 2011 version.)
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Case
| HBS Case Collection
|
2011
(Revised from original 2010 version)
Australian Vintage Ltd.
David F. Hawkins
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, August 2011. (Revised from original November 2010 version.)
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Case
| HBS Case Collection
|
2011
Perception and Readiness of Japanese Companies for IFRS Implementation: The Tokyo Stock Exchange Survey
David F. Hawkins and Jin Yamamoto
Tokyo Stock Exchange survey raises questions about Japan's readiness to adopt IFRS in 2016.
Keywords: International Accounting;
Adoption;
Surveys;
Japan;
-
Supplement
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Kanebo Ltd. (B)
David F. Hawkins, Suraj Srinivasan and Akiko Kanno
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, August 2011. (Revised from original January 2011 version.)
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Supplement
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Accounting for Catastrophes: BP PLC and Union Carbide Corporation (B)
David F. Hawkins and Aldo Sesia
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;
-
Background Note
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Accounting for Loss Contingencies: FASB/IASB Proposals
David F. Hawkins
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, August 2011. (Revised from original May 2011 version.)
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Supplement
| HBS Case Collection
|
2011
(Revised from original 2010 version)
DoubleClick, Inc.: Additional Paid-in-Capital—Stock Options
David F. Hawkins
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, July 2011. (Revised from original December 2010 version.)
-
Case
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)
David F. Hawkins
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;
-
Case
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants
David F. Hawkins
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;
-
Supplement
| HBS Case Collection
|
2011
(Revised from original version)
Aluar: Aluminio Argentino S.A. (B)
David F. Hawkins, Hernan Etiennot, Gustavo A. Herrero and Hugo Pentenero
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, July 2011. (Revised from original February 2011 version.)
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Case
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Deferred Tax Assets in Basel III: Lessons from Japan
David F. Hawkins, Karthik Ramanna, Nobuo Sato and Mayuka Yamazaki
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;
-
Case
| HBS Case Collection
|
2011
(Revised from original 2010 version)
Merck/Schering-Plough Merger (A)
David F. Hawkins
Students have to identify the acquirer in a business combination structured as a reverse merger.
Keywords: Mergers and Acquisitions;
Accounting;
-
Supplement
| HBS Case Collection
|
2011
(Revised from original 2010 version)
Merck/Schering-Plough Merger (B)
David F. Hawkins
Worksheet exercise to illustrate the accounting for the Merck/Schering-Plough reverse merger.
Keywords: Accounting;
Mergers and Acquisitions;
Pharmaceutical Industry;
-
Background Note
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Shareholders' Equity: Accounting and Analysis
David F. Hawkins
Technical note covering various aspects of accounting for stockholders' equity.
Keywords: Accounting;
Equity;
Stocks;
-
Supplement
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Caterpillar, Inc. (B)
David F. Hawkins
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, July 2011. (Revised from original January 2011 version.)
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Supplement
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Caterpillar, Inc. (C)
David F. Hawkins
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, July 2011. (Revised from original February 2011 version.)
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Case
| HBS Case Collection
|
2012
(Revised from original 2011 version)
Adoption of IFRS in Ethiopia
David F. Hawkins and Shani Senbetta
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, October 2012. (Revised from original July 2011 version.)
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Case
| HBS Case Collection
|
2011
Barrick Gold: Implementing a Transition to IFRS
David F. Hawkins and Angel R. Solis
Barrick Gold must change from Canadian – GAAP to IFRS. Case covers the transition.
Keywords: International Accounting;
Transition;
Mining Industry;
Canada;
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Supplement
| HBS Case Collection
|
2011
(Revised from original 2010 version)
Oriflame S.A. (B)
David F. Hawkins and Karol Misztal
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, July 2011. (Revised from original November 2010 version.)
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Background Note
| HBS Case Collection
|
2011
(Revised from original 1999 version)
Accounting for Foreign Operations
David F. Hawkins
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, June 2011. (Revised from original November 1999 version.)
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Case
| HBS Case Collection
|
2011
(Revised from original 2011 version)
Aluar: Aluminio Argentino S.A. (A)
David F. Hawkins, Hernan Etiennot, Gustavo A. Herrero and Cintra Scott
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: History;
Rights;
Cost Accounting;
Financial Management;
Corporate Accountability;
Inflation and Deflation;
Financial Markets;
Financing and Loans;
Financial Statements;
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, June 2011. (Revised from original February 2011 version.)
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Background Note
| HBS Case Collection
|
2011
Intangible Assets Other Than Goodwill: Accounting and Analysis
David F. Hawkins
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.
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Background Note
| HBS Case Collection
|
2012
(Revised from original 2005 version)
Assessing Accounting Risk
David F. Hawkins
Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements.
Keywords: Financial Statements;
Framework;
Management Analysis, Tools, and Techniques;
Risk Management;
Citation:
Hawkins, David F. "
Assessing Accounting Risk." Harvard Business School Background Note 105-054, December 2012. (Revised from original February 2005 version.)
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Case
| HBS Case Collection
|
2011
(Revised from original 2004 version)
Enron Corporation: May 6, 2001 Sell Recommendation
David F. Hawkins and Jacob Cohen
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: Financial Reporting;
Financial Statements;
Competency and Skills;
Judgments;
Investment;
Consulting Industry;
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Case
| HBS Case Collection
|
2012
(Revised from original 2004 version)
Farmington Industries, Inc.: Managing Currency Exposure Risk
David F. Hawkins and Jacob Cohen
The December 20, 1994 Mexican devaluation creates U.S. dollar losses for an unprepared U.S. corporation with multiple operations in Mexico.
Keywords: Accounting;
Currency;
International Finance;
Multinational Firms and Management;
Risk Management;
Mexico;
United States;
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Teaching Note
| HBS Case Collection
|
2011
(Revised from original 2004 version)
Farmington Industries,Inc.: Managing Currency Exposure Risk (TN)
David F. Hawkins and Jacob Cohen
Teaching Note to 104053.
Keywords: Currency Exchange Rate;
Electronics Industry;
Mexico;
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Background Note
| HBS Case Collection
|
2012
(Revised from original 1999 version)
Measuring Interim Period Performance
David F. Hawkins
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;
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Teaching Note
| HBS Case Collection
|
2011
(Revised from original 2005 version)
WorldCom, Inc.: Two Views (TN)
David F. Hawkins
Teaching Note to 105047.
Keywords: Telecommunications Industry;
Citation:
Hawkins, David F. "
WorldCom, Inc.: Two Views (TN)." Harvard Business School Teaching Note 105-048, March 2011. (Revised from original February 2005 version.)
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Case
| HBS Case Collection
|
2011
(Revised from original 2010 version)
BonneSante S.A.
David F. Hawkins
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, February 2011. (Revised from original November 2010 version.)
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Supplement
| HBS Case Collection
|
2011
(Revised from original 2010 version)
DoubleClick, Inc.: Accumulated Other Comprehensive Income
David F. Hawkins
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, January 2011. (Revised from original November 2010 version.)
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Supplement
| HBS Case Collection
|
2010
(Revised from original 2010 version)
Enman Oil, Inc. (B)
David F. Hawkins
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, December 2010. (Revised from original September 2010 version.)
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Supplement
| HBS Case Collection
|
2010
(Revised from original 2010 version)
Enman Oil, Inc. (C)
David F. Hawkins
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, December 2010. (Revised from original September 2010 version.)
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Supplement
| HBS Case Collection
|
2010
(Revised from original 2010 version)
Enman Oil, Inc. (D)
David F. Hawkins
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, December 2010. (Revised from original September 2010 version.)
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Supplement
| HBS Case Collection
|
2010
(Revised from original 2010 version)
Enman Oil, Inc. (E)
David F. Hawkins
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, December 2010. (Revised from original September 2010 version.)
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Supplement
| HBS Case Collection
|
2010
(Revised from original 2010 version)
Enman Oil, Inc. (F)
David F. Hawkins
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, December 2010. (Revised from original November 2010 version.)
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Background Note
| HBS Case Collection
|
2010
(Revised from original 1999 version)
Accounting for Income Taxes
David F. Hawkins
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 2010. (Revised from original December 1999 version.)
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Background Note
| HBS Case Collection
|
2010
(Revised from original 2010 version)
HR 3509
David F. Hawkins
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, December 2010. (Revised from original November 2010 version.)
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Case
| HBS Case Collection
|
2010
(Revised from original 2010 version)
Electro, Inc.
David F. Hawkins
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, December 2010. (Revised from original November 2010 version.)
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Background Note
| HBS Case Collection
|
2010
(Revised from original 2008 version)
Accounting for Business Combinations: Acquisition Method
David F. Hawkins and F. Asis Martinez Jerez
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;
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Background Note
| HBS Case Collection
|
2010
(Revised from original 1994 version)
Financial Statement Analysis
David F. Hawkins
Covers basic financial analysis techniques.
Keywords: Financial Statements;
Management Analysis, Tools, and Techniques;
Citation:
Hawkins, David F. "
Financial Statement Analysis." Harvard Business School Background Note 195-177, November 2010. (Revised from original November 1994 version.)
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Background Note
| HBS Case Collection
|
2010
(Revised from original 1999 version)
Inflation Accounting and Analysis
David F. Hawkins
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, November 2010. (Revised from original December 1999 version.)
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Supplement
| HBS Case Collection
|
2010
(Revised from original 2010 version)
Cosmeticos de Espana, S.A. (C)
David F. Hawkins
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, November 2010. (Revised from original August 2010 version.)
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Supplement
| HBS Case Collection
|
2010
Batson International, S.A. (B)
David F. Hawkins
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;
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Supplement
| HBS Case Collection
|
2010
Batson International, S.A. (C)
David F. Hawkins
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;
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Case
| HBS Case Collection
|
2010
(Revised from original 2009 version)
Kim Park (A): Long-lived Nonmonetary Assets
David F. Hawkins
A series of caselets exploring the accounting for long-lived nonmonetary assets.
Keywords: Accounting;
Financial Reporting;
International Accounting;
Assets;
Asset Management;
Standards;
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Supplement
| HBS Case Collection
|
2010
(Revised from original 2009 version)
Kim Park (B): Liabilities
David F. Hawkins, Gregory Miller and V.G. Narayanan
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, June 2010. (Revised from original July 2009 version.)
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Case
| HBS Case Collection
|
2009
Cisco Acquires Linksys
David F. Hawkins
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;
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Teaching Note
| HBS Case Collection
|
2009
(Revised from original 2009 version)
Kim Park (A): Long-lived Nonmonetary Assets (TN)
David F. Hawkins
Teaching Note for [110017].
Keywords: Assets;
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Teaching Note
| HBS Case Collection
|
2009
Kim Park (B): Liabilities (TN)
David F. Hawkins, Gregory Miller and V.G. Narayanan
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.
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Teaching Note
| HBS Case Collection
|
2009
Wareham SC Systems, Inc. (TN)
David F. Hawkins
Teaching Note for [110015].
Keywords: Revenue;
Management Practices and Processes;
Planning;
Adoption;
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Background Note
| HBS Case Collection
|
2008
(Revised from original 1995 version)
Intercorporate Equity Investments
David F. Hawkins
Discusses accounting for intercorporate equity investments and the preparation of consolidated financial statements.
Keywords: Cost Accounting;
Financial Statements;
Private Equity;
Investment;
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Teaching Note
| HBS Case Collection
|
2008
Silic (TN) (A) and (B): Choosing Cost or Fair Value on Adoption of IFRS
David F. Hawkins, Edward J. Riedl, Vincent Dessain and Andrew Barron
Teaching Note for 108-030 and 108-031.
Keywords: Financial Reporting;
International Accounting;
Cost;
Valuation;
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Case
| HBS Case Collection
|
2008
(Revised from original 2007 version)
Silic (A): Choosing Cost or Fair Value on Adoption of IFRS
David F. Hawkins, Vincent Marie Dessain and Andrew Barron
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;
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Case
| HBS Case Collection
|
2007
(Revised from original 2007 version)
Cintas y Lazos, Inc.
David F. Hawkins
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, October 2007. (Revised from original July 2007 version.)
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Supplement
| HBS Case Collection
|
2007
Silic (B): Choosing Cost or Fair Value on Adoption of IFRS
David F. Hawkins, Vincent Marie Dessain and Andrew Barron
Keywords: Cost;
Value;
Standards;
Financial Reporting;
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Background Note
| HBS Case Collection
|
2007
(Revised from original 2001 version)
Balance Sheet, The
David F. Hawkins and Jacob Cohen
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, March 2007. (Revised from original May 2001 version.)
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Background Note
| HBS Case Collection
|
2007
(Revised from original 2001 version)
Statement of Cash Flows, The
David F. Hawkins and Jacob Cohen
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, February 2007. (Revised from original May 2001 version.)
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Case
| HBS Case Collection
|
2007
(Revised from original 2003 version)
PolyMedica Corporation (A)
David F. Hawkins and Jacob Cohen
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, February 2007. (Revised from original September 2003 version.)
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Teaching Note
| HBS Case Collection
|
2007
HBS Financial Accounting Tutorial (TN)
David F. Hawkins and Paul M. Healy
Keywords: Accounting;
Finance;
Information;
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Tutorial
|
2007
HBS Financial Accounting Tutorial
David F. Hawkins and Paul M. Healy
Keywords: Accounting;
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Teaching Note
| HBS Case Collection
|
2007
(Revised from original 2001 version)
Rent-Way, Inc. (A) and (B) TN
David F. Hawkins
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, January 2007. (Revised from original April 2001 version.)
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Teaching Note
| HBS Case Collection
|
2006
(Revised from original 2006 version)
Internal Control Process (TN)
David F. Hawkins
Keywords: Governance Controls;
Citation:
Hawkins, David F. "
Internal Control Process (TN)." Harvard Business School Teaching Note 107-044, October 2006. (Revised from original October 2006 version.)
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Teaching Note
| HBS Case Collection
|
2006
Management Control Process (TN)
David F. Hawkins
Keywords: Management;
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Teaching Note
| HBS Case Collection
|
2006
(Revised from original 2006 version)
Introduction to Cost Accounting Systems (TN)
David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen
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, October 2006. (Revised from original February 2006 version.)
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Teaching Note
| HBS Case Collection
|
2006
On-line Accounting and Control Tutorials
David F. Hawkins
Keywords: Accounting;
Governance Controls;
-
Tutorial
|
2006
Internal Control Process - Online Tutorial
David F. Hawkins
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;
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Tutorial
|
2006
Management Control Process - Online Tutorial
David F. Hawkins
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;
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Case
| HBS Case Collection
|
2006
(Revised from original 2003 version)
Arthur Andersen LLP
David F. Hawkins and Jacob Cohen
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, June 2006. (Revised from original February 2003 version.)
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Case
| HBS Case Collection
|
2006
(Revised from original 2003 version)
Ernst & Young LLP
David F. Hawkins and Jacob Cohen
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, May 2006. (Revised from original February 2003 version.)
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Teaching Note
| HBS Case Collection
|
2006
(Revised from original 2005 version)
Accounting at MacCloud Winery (TN)
David F. Hawkins and Gregory S. Miller
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, May 2006. (Revised from original August 2005 version.)
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Teaching Note
| HBS Case Collection
|
2006
(Revised from original 2004 version)
PolyMedica Corporation (A), (B), and (C) TN
David F. Hawkins and Jacob Cohen
Teaching Note to (9-104-023), (9-104-031), and (9-104-032).
Keywords: Medical Devices and Supplies Industry;
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Case
| HBS Case Collection
|
2006
(Revised from original 2003 version)
Analyzing Edison Schools Inc. (A)
David F. Hawkins and Jacob Cohen
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, April 2006. (Revised from original February 2003 version.)
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Case
| HBS Case Collection
|
2006
(Revised from original 2005 version)
Stamford International Inc.
David F. Hawkins
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;
Earnings Management;
Business Model;
Governing Rules, Regulations, and Reforms;
Entrepreneurship;
Accounting Industry;
Citation:
Hawkins, David F. "
Stamford International Inc." Harvard Business School Case 105-042, March 2006. (Revised from original January 2005 version.)
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Teaching Note
| HBS Case Collection
|
2006
(Revised from original 2004 version)
Enron Corporation: May 6, 2001 Sell Recommendation (TN)
David F. Hawkins and Jacob Cohen
Teaching Note to (9-104-075).
Keywords: Financial Services Industry;
-
Teaching Note
| HBS Case Collection
|
2006
Productos Finas (TN)
David F. Hawkins
Citation:
Hawkins, David F. "
Productos Finas (TN)." Harvard Business School Teaching Note 106-056, February 2006.
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Teaching Note
| HBS Case Collection
|
2006
Cost-Volume-Profit Models (TN)
David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen
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.
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Teaching Note
| HBS Case Collection
|
2006
Alternative Choice Decision Analysis (TN)
David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen
Keywords: Decision Making;
-
Teaching Note
| HBS Case Collection
|
2006
Introduction to Responsibility Accounting Systems (TN)
David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen
Keywords: Accounting;
-
Teaching Note
| HBS Case Collection
|
2006
(Revised from original 2005 version)
Financial Accounting: An Online Introductory Course (TN)
David F. Hawkins and Paul M. Healy
Keywords: Accounting;
Financial Reporting;
-
Tutorial
|
2006
(Revised from original 2004 version)
Introduction to Cost Accounting Systems
David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
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;
Citation:
Hawkins, David F., V.G. Narayanan, Jacob Cohen, and Michele Jurgens.
Introduction to Cost Accounting Systems. Harvard Business School Tutorial 105-701, January 2006. (Revised from original September 2004 version.)
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Tutorial
|
2006
(Revised from original 2004 version)
Introduction to Responsibility Accounting Systems
David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
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: Accounting;
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Tutorial
|
2006
Alternative Choice Decisions Analysis
David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
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;
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Tutorial
|
2006
Cost-Volume Profit Models
David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
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.
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Background Note
| HBS Case Collection
|
2006
(Revised from original 2001 version)
Mechanics of Financial Accounting, The
David F. Hawkins and Jacob Cohen
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;
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Background Note
| HBS Case Collection
|
2005
(Revised from original 2004 version)
Introduction to the Internal Control Process
David F. Hawkins
An introduction to the internal control process from a managerial perspective.
Keywords: Accounting;
Governance Controls;
Management;
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Teaching Note
| HBS Case Collection
|
2005
(Revised from original 1986 version)
Kemp Foods Corporation (TN)
David F. Hawkins
Keywords: Food and Beverage Industry;
Citation:
Hawkins, David F. "
Kemp Foods Corporation (TN)." Harvard Business School Teaching Note 186-262, October 2005. (Revised from original June 1986 version.)
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Case
| HBS Case Collection
|
2005
(Revised from original 1965 version)
Kemp Foods Corporation
David F. Hawkins and F. Robert Madera
Keywords: Food and Beverage Industry;
Citation:
Hawkins, David F., and F. Robert Madera. "
Kemp Foods Corporation." Harvard Business School Case 110-101, October 2005. (Revised from original November 1965 version.)
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Case
| HBS Case Collection
|
2012
(Revised from original 2005 version)
Productos Finas
David F. Hawkins
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, December 2012. (Revised from original October 2005 version.)
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Case
| HBS Case Collection
|
2005
(Revised from original 2005 version)
Accounting at MacCloud Winery
David F. Hawkins, Robert S. Kaplan and Gregory S. Miller
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: Accounting;
Assets;
Financing and Loans;
Cost;
Citation:
Hawkins, David F., Robert S. Kaplan, and Gregory S. Miller. "
Accounting at MacCloud Winery." Harvard Business School Case 105-081, September 2005. (Revised from original June 2005 version.)
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Background Note
| HBS Case Collection
|
2005
(Revised from original 2001 version)
A Conceptual Framework for Financial Reporting
David F. Hawkins and Jacob Cohen
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;
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Tutorial
|
2005
Prematriculation Financial Accounting Tutorial/Module
David F. Hawkins, Paul M. Healy and Ratna G. Sarkar
The Financial Accounting course is an introduction to the fundamental concepts of financial accounting in a management context. The course describes the business activities for Global Grocer, a small retail franchise specializing in gourmet foods and specialty kitchen 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;
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Case
| HBS Case Collection
|
2005
(Revised from original 2004 version)
General Motors Corporation: Retiree Benefit Risk Management (B)
David F. Hawkins and Jacob Cohen
Supplements the (A) case.
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Teaching Note
| HBS Case Collection
|
2005
Pre-matriculation Accounting Tutorial (TN)
David F. Hawkins and Paul M. Healy
Keywords: Accounting;
Citation:
Hawkins, David F., and Paul M. Healy. "Pre-matriculation Accounting Tutorial (TN)." Harvard Business School Teaching Note 105-074, May 2005.
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Background Note
| HBS Case Collection
|
2005
(Revised from original 2005 version)
Introduction to the Management Control Process
David F. Hawkins
Covers the management control process.
Keywords: Management Practices and Processes;
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Teaching Note
| HBS Case Collection
|
2005
(Revised from original 2005 version)
Stamford International Inc. (TN)
David F. Hawkins
Teaching Note to (9-105-042).
Keywords: Distribution Industry;
Citation:
Hawkins, David F. "
Stamford International Inc. (TN)." Harvard Business School Teaching Note 105-043, April 2005. (Revised from original January 2005 version.)
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Case
| HBS Case Collection
|
2005
(Revised from original 2005 version)
WorldCom, Inc.: Two Views
David F. Hawkins
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: Accounting;
Risk and Uncertainty;
Acquisition;
History;
Public Relations Industry;
Accounting Industry;
Citation:
Hawkins, David F. "
WorldCom, Inc.: Two Views." Harvard Business School Case 105-047, March 2005. (Revised from original January 2005 version.)
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Background Note
| HBS Case Collection
|
2005
(Revised from original 2004 version)
Bond Ratings
David F. Hawkins
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, March 2005. (Revised from original January 2004 version.)
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Supplement
| HBS Case Collection
|
2005
WorldCom, Inc.: Two Views (CW)
David F. Hawkins
Keywords: Telecommunications Industry;
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 2004 version)
Superior Manufacturing Company (TN)
David F. Hawkins and Jacob Cohen
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, October 2004. (Revised from original July 2004 version.)
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Background Note
| HBS Case Collection
|
2004
Introduction to Cost-Accounting Systems
David F. Hawkins and Jacob Cohen
Introduces traditional cost accounting systems.
Keywords: Cost Accounting;
System;
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Background Note
| HBS Case Collection
|
2004
Introduction to Responsibility Accounting Systems
David F. Hawkins and Jacob Cohen
Introduces responsibility accounting systems.
Keywords: Accounting;
System;
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Case
| HBS Case Collection
|
2004
Costing Alternative Choices
David F. Hawkins and Jacob Cohen
Discusses the role of differential cost and revenues in solving alternative choice problems.
Keywords: Cost Accounting;
Cost vs Benefits;
Cost Management;
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Background Note
| HBS Case Collection
|
2004
(Revised from original 2001 version)
Income Statement, The
David F. Hawkins and Jacob Cohen
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, August 2004. (Revised from original May 2001 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 2004 version)
Superior Manufacturing Company
David F. Hawkins, James W. Culliton and Jacob Cohen
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: Financial Statements;
Mathematical Methods;
Economics;
Cost Accounting;
Goods and Commodities;
Factories, Labs, and Plants;
Manufacturing Industry;
Citation:
Hawkins, David F., James W. Culliton, and Jacob Cohen. "
Superior Manufacturing Company." Harvard Business School Case 105-010, August 2004. (Revised from original July 2004 version.)
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Background Note
| HBS Case Collection
|
2004
(Revised from original 2004 version)
Retiree Benefit Note Analysis
David F. Hawkins
Walks the reader through the retiree benefit note disclosures required by SFAS 132, which were revised in 2003.
Keywords: Retirement;
Compensation and Benefits;
Accounting;
Citation:
Hawkins, David F. "
Retiree Benefit Note Analysis." Harvard Business School Background Note 104-065, July 2004. (Revised from original February 2004 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 2004 version)
Great Atlantic & Pacific Tea Company, Inc., The
David F. Hawkins and Jacob Cohen
Analysts believe bankruptcy is a distinct possibility for A&P in the future. The company believes otherwise.
Keywords: Stock Shares;
Forecasting and Prediction;
Insolvency and Bankruptcy;
Business Earnings;
Consumer Products Industry;
Manufacturing Industry;
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Case
| HBS Case Collection
|
2004
(Revised from original 2004 version)
Ford Motor Company: Quality of Earnings Growth Analysis (A)
David F. Hawkins and Jacob Cohen
Even though Ford Motor Co. reports improved profitability, an equity analyst issues a sell recommendation and Standard & Poor's downgrades long-term debt.
Keywords: Investment Return;
SWOT Analysis;
Financial Statements;
Business Earnings;
Revenue;
Equity;
Capital Markets;
Bonds;
Valuation;
Change;
Auto Industry;
Consulting Industry;
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Case
| HBS Case Collection
|
2004
(Revised from original 2004 version)
Ford Motor Company: Quality of Earnings Growth Analysis (B)
David F. Hawkins and Jacob Cohen
Supplements the (A) case.
Keywords: Auto Industry;
Consulting Industry;
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Teaching Note
| HBS Case Collection
|
2004
Variance Analysis Tutorial (Instructor Guide)
David F. Hawkins
Instructor Guide to (9-104-709).
Keywords: Mathematical Methods;
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Tutorial
|
2004
Variance Analysis Tutorial
David F. Hawkins and Jacob Cohen
An interactive tutorial on variance analysis, flexible budgets, and overhead allocation.
Keywords: Mathematical Methods;
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 2000 version)
Coca-Cola Company, The (A) TN
David F. Hawkins
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, March 2004. (Revised from original April 2000 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 2003 version)
General Motors Corporation: Retiree Benefit Risk Management (A)
David F. Hawkins and Jacob Cohen
General Motors issues $17 billion and uses $10 billion to reduce an unfunded pension obligation.
Keywords: Retirement;
Risk Management;
Compensation and Benefits;
Accounting;
Auto Industry;
United States;
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 2003 version)
General Motors Corporation: Retiree Benefit Risk Management (TN)
David F. Hawkins and Jacob Cohen
Teaching Note to (104-041).
Keywords: Retirement;
Risk Management;
Compensation and Benefits;
Auto Industry;
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Teaching Note
| HBS Case Collection
|
2004
Ford Motor Company: Quality of Earnings Growth Analysis (A) and (B) TN
David F. Hawkins
Teaching Note to (9-104-059) and (9-104-063).
Keywords: Auto Industry;
Consulting Industry;
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1997 version)
National Electric Corporation TN
David F. Hawkins and Norman Bartczak
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, February 2004. (Revised from original May 1997 version.)
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Teaching Note
| HBS Case Collection
|
2004
Great Atlantic & Pacific Tea Company, Inc., The (TN)
David F. Hawkins
Teaching Note to (9-104-070).
Keywords: Consumer Products Industry;
Manufacturing Industry;
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Supplement
| HBS Case Collection
|
2004
Great Atlantic & Pacific Tea Company, Inc., The
David F. Hawkins
Keywords: Food and Beverage Industry;
Retail Industry;
-
Supplement
| HBS Case Collection
|
2004
Ford Motor Company: Quality of Earnings Growth Analysis (A)
David F. Hawkins
Keywords: Growth Management;
Earnings Management;
Auto Industry;
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Background Note
| HBS Case Collection
|
2004
(Revised from original 1996 version)
Retiree Benefits
David F. Hawkins
Note on accounting for retiree benefits.
Keywords: Accounting;
Compensation and Benefits;
Retirement;
Citation:
Hawkins, David F. "
Retiree Benefits." Harvard Business School Background Note 197-021, January 2004. (Revised from original August 1996 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 2003 version)
eBay Inc.: Internet Success or Fairy Tale?
David F. Hawkins and Jacob Cohen
A well-known financial analyst claims that eBay has never been profitable and currently does not generate any "unfettered" cash flow.
Keywords: Internet;
Accounting;
Cash Flow;
Web Services Industry;
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Case
| HBS Case Collection
|
2004
(Revised from original 2003 version)
PolyMedica Corporation (B)
David F. Hawkins and Jacob Cohen
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, January 2004. (Revised from original September 2003 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 2003 version)
PolyMedica Corporation (C)
David F. Hawkins and Jacob Cohen
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, January 2004. (Revised from original September 2003 version.)
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Supplement
| HBS Case Collection
|
2004
General Motors Corporation: Retiree Benefit Risk Management
David F. Hawkins
Keywords: Retirement;
Risk Management;
Compensation and Benefits;
Auto Industry;
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Supplement
| HBS Case Collection
|
2003
Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)
David F. Hawkins
Keywords: Taxation;
Valuation;
Information Technology Industry;
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Case
| HBS Case Collection
|
2003
(Revised from original 2003 version)
Financial Performance Reporting
David F. Hawkins
Students must evaluate the Financial Accounting Standards Board/International Accounting Standards Board's tentative decisions on comprehensive income statements.
Keywords: Income Characteristics;
Financial Reporting;
International Accounting;
Corporate Governance;
Decision Making;
Accounting Industry;
Citation:
Hawkins, David F. "
Financial Performance Reporting." Harvard Business School Case 103-046, December 2003. (Revised from original January 2003 version.)
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Case
| HBS Case Collection
|
2003
(Revised from original 2003 version)
Is Free Cash Flow Better?
David F. Hawkins and Jacob Cohen
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, November 2003. (Revised from original January 2003 version.)
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Exercise
|
2003
(Revised from original 2003 version)
Accounting for Pensions at General Motors Corporation (A)
David F. Hawkins and Jacob Cohen
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;
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Exercise
|
2003
(Revised from original 2003 version)
Accounting for Pensions at General Motors Corporation (B)
David F. Hawkins and Jacob Cohen
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;
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Background Note
| HBS Case Collection
|
2003
(Revised from original 1999 version)
Perspective, Institutions and Basic Issues
David F. Hawkins
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;
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Supplement
| HBS Case Collection
|
2003
PolyMedica exhibits
David F. Hawkins and Jacob Cohen
Citation:
Hawkins, David F., and Jacob Cohen. "
PolyMedica exhibits." Harvard Business School Spreadsheet Supplement 104-701, September 2003.
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Case
| HBS Case Collection
|
2003
(Revised from original 2003 version)
Boston Automation Systems, Inc.
David F. Hawkins
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, July 2003. (Revised from original January 2003 version.)
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Teaching Note
| HBS Case Collection
|
2003
(Revised from original 2003 version)
Standard International Inc. (C) (TN)
David F. Hawkins
Teaching Note for (9-103-047).
-
Case
| HBS Case Collection
|
2003
(Revised from original 1999 version)
Circuits, Inc.
David F. Hawkins
To allow students to compute and explain quarterly and annual earnings per share figures by using financial accounting standards No. 128.
Citation:
Hawkins, David F. "
Circuits, Inc." Harvard Business School Case 100-013, March 2003. (Revised from original November 1999 version.)
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Teaching Note
| HBS Case Collection
|
2003
(Revised from original 2001 version)
Circuits, Inc. TN
David F. Hawkins
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, March 2003. (Revised from original February 2001 version.)
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Teaching Note
| HBS Case Collection
|
2003
(Revised from original 2001 version)
Machinery International (A) TN
David F. Hawkins
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 2003. (Revised from original March 2001 version.)
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Case
| HBS Case Collection
|
2003
(Revised from original 2003 version)
Standard International Inc. (C)
David F. Hawkins
Supplements the (A) case.
-
Case
| HBS Case Collection
|
2003
(Revised from original 2000 version)
Machinery International (B)
David F. Hawkins
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, March 2003. (Revised from original December 2000 version.)
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Teaching Note
| HBS Case Collection
|
2003
(Revised from original 2001 version)
Machinery International (B) TN
David F. Hawkins
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 2003. (Revised from original March 2001 version.)
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Teaching Note
| HBS Case Collection
|
2003
(Revised from original 2002 version)
Standard International Inc. (B) (TN)
David F. Hawkins
Teaching Note for (9-102-064).
-
Case
| HBS Case Collection
|
2003
Analyzing Edison Schools Inc. (B)
David F. Hawkins and Jacob Cohen
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.
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Teaching Note
| HBS Case Collection
|
2003
Boston Automation Systems, Inc. (TN)
David F. Hawkins
Teaching Note for (9-103-041).
Keywords: Manufacturing Industry;
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Teaching Note
| HBS Case Collection
|
2003
(Revised from original 2002 version)
Standard International Inc. (A) (TN)
David F. Hawkins and Norman Bartczak
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, February 2003. (Revised from original March 2002 version.)
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Case
| HBS Case Collection
|
2003
(Revised from original 2002 version)
Standard International Inc. (B)
David F. Hawkins
Supplements the (A) case.
Citation:
Hawkins, David F. "
Standard International Inc. (B)." Harvard Business School Case 102-064, January 2003. (Revised from original February 2002 version.)
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Case
| HBS Case Collection
|
2003
(Revised from original 1964 version)
Empire Glass Company (A)
David F. Hawkins
Concerns management control at the divisional level, and the use of budgets.
Keywords: Governance Controls;
Management;
Budgets and Budgeting;
Business Divisions;
Citation:
Hawkins, David F. "
Empire Glass Company (A)." Harvard Business School Case 109-043, January 2003. (Revised from original April 1964 version.)
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Case
| HBS Case Collection
|
2003
(Revised from original 1999 version)
Standard International Inc. (A)
David F. Hawkins
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, January 2003. (Revised from original December 1999 version.)
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Teaching Note
| HBS Case Collection
|
2003
(Revised from original 2001 version)
Healthcare Brands Corporation TN
David F. Hawkins
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, January 2003. (Revised from original November 2001 version.)
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Background Note
| HBS Case Collection
|
2002
(Revised from original 1985 version)
Basic Ratio Analysis and Equity Valuation
David F. Hawkins
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;
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Case
| HBS Case Collection
|
2002
(Revised from original 1999 version)
International Business Machines Corporation (B)
David F. Hawkins
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;
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Case
| HBS Case Collection
|
2002
(Revised from original 1999 version)
International Business Machines Corporation (A)
David F. Hawkins
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;
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Teaching Note
| HBS Case Collection
|
2002
(Revised from original 2000 version)
International Business Machines Corporation (A), (B), and (C) TN
David F. Hawkins
Teaching Note for (9-100-032), (9-100-033), and (9-100-034).
Keywords: Computer Industry;
Accounting Industry;
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Case
| HBS Case Collection
|
2002
(Revised from original 2001 version)
Rent-Way, Inc. (A)
David F. Hawkins
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, April 2002. (Revised from original March 2001 version.)
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Teaching Note
| HBS Case Collection
|
2002
(Revised from original 2000 version)
Seitel, Inc. (TN)
David F. Hawkins
Teaching Note for (9-100-022).
Keywords: Accounting Industry;
Citation:
Hawkins, David F. "
Seitel, Inc. (TN)." Harvard Business School Teaching Note 101-056, April 2002. (Revised from original December 2000 version.)
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Case
| HBS Case Collection
|
2002
(Revised from original 2000 version)
Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)
David F. Hawkins
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;
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Case
| HBS Case Collection
|
2002
(Revised from original 1996 version)
Bishay Industries
David F. Hawkins and Norman Bartczak
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, March 2002. (Revised from original September 1996 version.)
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Case
| HBS Case Collection
|
2002
(Revised from original 2002 version)
Warnaco Group, Inc. (C)
David F. Hawkins
Supplements the (A) case.
Keywords: Manufacturing Industry;
Accounting Industry;
Citation:
Hawkins, David F. "
Warnaco Group, Inc. (C)." Harvard Business School Case 102-049, March 2002. (Revised from original January 2002 version.)
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Teaching Note
| HBS Case Collection
|
2002
Coca-Cola Company (C), The TN
David F. Hawkins
Teaching Note for (9-102-050).
Keywords: Food and Beverage Industry;
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Teaching Note
| HBS Case Collection
|
2002
(Revised from original 2000 version)
Coca-Cola Company, The (B) TN
David F. Hawkins
Teaching Note for (9-100-051).
Citation:
Hawkins, David F. "
Coca-Cola Company, The (B) TN." Harvard Business School Teaching Note 100-078, February 2002. (Revised from original April 2000 version.)
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Supplement
| HBS Case Collection
|
2002
Healthcare Brands
David F. Hawkins
Citation:
Hawkins, David F. "
Healthcare Brands." Harvard Business School Spreadsheet Supplement 102-711, January 2002.
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Case
| HBS Case Collection
|
2001
Coca-Cola Company(C),The
David F. Hawkins
Supplements the (A) case.
Keywords: Food and Beverage Industry;
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Case
| HBS Case Collection
|
2001
Healthcare Brands Corporation
David F. Hawkins
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;
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Case
| HBS Case Collection
|
2001
(Revised from original 2001 version)
Rent-Way, Inc. (B)
David F. Hawkins
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, July 2001. (Revised from original March 2001 version.)
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Case
| HBS Case Collection
|
2001
(Revised from original 1997 version)
Hicorp, Inc.
David F. Hawkins
Discusses the measurement of earnings per share.
Keywords: Business Earnings;
Stock Shares;
Measurement and Metrics;
Accounting;
Management Analysis, Tools, and Techniques;
Citation:
Hawkins, David F. "
Hicorp, Inc." Harvard Business School Case 198-014, June 2001. (Revised from original July 1997 version.)
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Case
| HBS Case Collection
|
2001
(Revised from original 1999 version)
Seitel, Inc.
David F. Hawkins
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, June 2001. (Revised from original November 1999 version.)
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Teaching Note
| HBS Case Collection
|
2001
General Electric 2000: Quality of Earnings Assessment TN
David F. Hawkins
Teaching Note for (9-101-091).
Keywords: Consumer Products Industry;
Technology Industry;
United States;
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Case
| HBS Case Collection
|
2001
(Revised from original 2001 version)
General Electric 2000: Quality of Earnings Assessment
David F. Hawkins
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;
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Teaching Note
| HBS Case Collection
|
2001
(Revised from original 2000 version)
Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A) TN
David F. Hawkins
Teaching Note to (9-101-040).
Keywords: Accounting Industry;
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Case
| HBS Case Collection
|
2001
(Revised from original 2001 version)
Warnaco Group, Inc. (B)
David F. Hawkins
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, April 2001. (Revised from original February 2001 version.)
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Teaching Note
| HBS Case Collection
|
2001
(Revised from original 2001 version)
Warnaco Group, Inc. (TN) (A) and (B)
David F. Hawkins
Teaching Note for (9-101-068) and (9-101-069).
Keywords: Manufacturing Industry;
Accounting Industry;
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Case
| HBS Case Collection
|
2001
(Revised from original 1999 version)
General Brands Corporation (A)
David F. Hawkins
Citation:
Hawkins, David F. "
General Brands Corporation (A)." Harvard Business School Case 100-009, April 2001. (Revised from original November 1999 version.)
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Case
| HBS Case Collection
|
2001
(Revised from original 1999 version)
General Brands Corporation (B)
David F. Hawkins
Keywords: Consumer Products Industry;
Citation:
Hawkins, David F. "
General Brands Corporation (B)." Harvard Business School Case 100-045, April 2001. (Revised from original November 1999 version.)
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Case
| HBS Case Collection
|
2001
(Revised from original 2001 version)
Warnaco Group, Inc. (A)
David F. Hawkins
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, April 2001. (Revised from original February 2001 version.)
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Teaching Note
| HBS Case Collection
|
2001
(Revised from original 1997 version)
Security Plus, Inc. TN
David F. Hawkins and Norman Bartczak
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, April 2001. (Revised from original February 1997 version.)
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Supplement
| HBS Case Collection
|
2001
General Electric 2000: Quality of Earnings Assessment
David F. Hawkins
-
Supplement
| HBS Case Collection
|
2001
Rent-Way Inc. (A)
David F. Hawkins
Citation:
Hawkins, David F. "
Rent-Way Inc. (A)." Harvard Business School Spreadsheet Supplement 101-708, April 2001.
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Teaching Note
| HBS Case Collection
|
2001
Thousand Trails, Inc. TN
David F. Hawkins
Teaching Note for (1-101-058).
Keywords: Accounting;
Governance Controls;
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Case
| HBS Case Collection
|
2001
(Revised from original 1994 version)
Security Plus, Inc.
David F. Hawkins and Norman Bartczak
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, March 2001. (Revised from original November 1994 version.)
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Background Note
| HBS Case Collection
|
2001
(Revised from original 1999 version)
Lease Accounting and Analysis
David F. Hawkins
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: Accounting;
Leasing;
Citation:
Hawkins, David F. "
Lease Accounting and Analysis." Harvard Business School Background Note 100-003, March 2001. (Revised from original December 1999 version.)
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Case
| HBS Case Collection
|
2001
(Revised from original 1999 version)
Machinery International (A)
David F. Hawkins
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, March 2001. (Revised from original December 1999 version.)
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Background Note
| HBS Case Collection
|
2001
(Revised from original 2000 version)
Revenue Recognition and Reporting
David F. Hawkins
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, March 2001. (Revised from original November 2000 version.)
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Supplement
| HBS Case Collection
|
2001
Warnaco Group, Inc. Excel Exhibits
David F. Hawkins
-
Supplement
| HBS Case Collection
|
2001
Olympic Financial Ltd.
David F. Hawkins
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.
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Teaching Note
| HBS Case Collection
|
2001
Trans-Share, Inc. TN
David F. Hawkins
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.
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Teaching Note
| HBS Case Collection
|
2001
General Brands Corporations (A) and (B) TN
David F. Hawkins
Citation:
Hawkins, David F. "General Brands Corporations (A) and (B) TN." Harvard Business School Teaching Note 101-071, February 2001.
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Case
| HBS Case Collection
|
2001
Trans-Share Inc.
David F. Hawkins
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.
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Supplement
| HBS Case Collection
|
2000
Crystal Meadows of Tahoe, Inc.
David F. Hawkins
To be used with (9-192-150).
-
Supplement
| HBS Case Collection
|
2000
Machinery International
David F. Hawkins
To be used with (9-100-012).
Citation:
Hawkins, David F. "
Machinery International." Harvard Business School Spreadsheet Supplement 101-701, December 2000.
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Background Note
| HBS Case Collection
|
2000
(Revised from original 1995 version)
Extraordinary and Unusual Items, Discontinued Operations, and Accounting Changes
David F. Hawkins
Discusses accounting for extraordinary and unusual items, discontinued operations, and accounting changes.
Keywords: Accounting;
Change;
Operations;
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Case
| HBS Case Collection
|
2000
(Revised from original 1999 version)
International Business Machines Corporation (C)
David F. Hawkins
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;
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Case
| HBS Case Collection
|
2000
(Revised from original 1999 version)
Coca-Cola Company (A), The
David F. Hawkins
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 2000. (Revised from original October 1999 version.)
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Case
| HBS Case Collection
|
2000
(Revised from original 1999 version)
Coca-Cola Company, The (B)
David F. Hawkins
Supplements the (A) case.
Citation:
Hawkins, David F. "
Coca-Cola Company, The (B)." Harvard Business School Case 100-051, October 2000. (Revised from original November 1999 version.)
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Case
| HBS Case Collection
|
2000
(Revised from original 1995 version)
D.C. Electrical, Inc.
David F. Hawkins and Norman Bartczak
Citation:
Hawkins, David F., and Norman Bartczak. "
D.C. Electrical, Inc." Harvard Business School Case 195-227, April 2000. (Revised from original May 1995 version.)
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Supplement
| HBS Case Collection
|
2000
Quality Products, Inc. (CW)
David F. Hawkins
-
Teaching Note
| HBS Case Collection
|
1999
Standard International (TN)
David F. Hawkins and Norman Bartczak
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.
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Case
| HBS Case Collection
|
1999
Quality Products, Inc.
David F. Hawkins
-
Case
| HBS Case Collection
|
1999
Microsoft Corporation: Testing the New Paradigm
David F. Hawkins
Keywords: Computer Industry;
-
Background Note
| HBS Case Collection
|
1999
Operating Segment Disclosures
David F. Hawkins
Discusses the accounting rules that govern operating segment disclosure.
Keywords: Financial Reporting;
Corporate Disclosure;
Governing Rules, Regulations, and Reforms;
Operations;
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Teaching Note
| HBS Case Collection
|
1998
Comptronics Associates, Inc. TN
David F. Hawkins
Teaching Note for (9-198-058).
-
Teaching Note
| HBS Case Collection
|
1998
(Revised from original 1997 version)
Precision Instrument Corporation TN
David F. Hawkins
Citation:
Hawkins, David F. "Precision Instrument Corporation TN." Harvard Business School Teaching Note 197-055, August 1998. (Revised from original January 1997 version.)
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Teaching Note
| HBS Case Collection
|
1998
Porter Lumber Company, Inc. TN
David F. Hawkins
Citation:
Hawkins, David F. "Porter Lumber Company, Inc. TN." Harvard Business School Teaching Note 199-014, August 1998.
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Teaching Note
| HBS Case Collection
|
1998
Scientific Instrument Corporation TN
David F. Hawkins
Citation:
Hawkins, David F. "Scientific Instrument Corporation TN." Harvard Business School Teaching Note 199-015, August 1998.
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Teaching Note
| HBS Case Collection
|
1998
Quality Furniture Company (TN)
David F. Hawkins and Norman Bartczak
Teaching Note for (9-199-009). 51U per Case Records.
Keywords: Manufacturing Industry;
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Case
| HBS Case Collection
|
1998
Quality Furniture Co.
David F. Hawkins and Norman Bartczak
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.
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Case
| HBS Case Collection
|
1998
Data Saver Inc.
David F. Hawkins
An inventor must prepare financial statements to obtain financing for the commercial use of his invention.
Keywords: Financial Management;
Financial Reporting;
Accounting;
Financial Statements;
Financial Strategy;
Corporate Finance;
Citation:
Hawkins, David F. "
Data Saver Inc." Harvard Business School Case 198-042, May 1998.
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Case
| HBS Case Collection
|
1998
Grennell Farm
David F. Hawkins
Keywords: Agriculture and Agribusiness Industry;
Citation:
Hawkins, David F. "
Grennell Farm." Harvard Business School Case 198-046, May 1998.
-
Case
| HBS Case Collection
|
1998
Browning Manufacturing Company
David F. Hawkins
Keywords: Manufacturing Industry;
-
Case
| HBS Case Collection
|
1998
Octane Service Station
David F. Hawkins
The owner of a gas station must prepare financial statements.
Keywords: Accounting;
Cost Accounting;
Financial Reporting;
Financial Statements;
-
Case
| HBS Case Collection
|
1998
Porter Lumber Company, Inc.
David F. Hawkins
-
Case
| HBS Case Collection
|
1998
Quick Lunch
David F. Hawkins
Citation:
Hawkins, David F. "
Quick Lunch." Harvard Business School Case 198-061, May 1998.
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Case
| HBS Case Collection
|
1998
Scientific Instrument Corporation
David F. Hawkins
-
Case
| HBS Case Collection
|
1998
Stone Industries
David F. Hawkins
Managers must decide how to account for a debt refinancing.
Keywords: Financial Statements;
Restructuring;
Borrowing and Debt;
Capital Structure;
Cost of Capital;
Citation:
Hawkins, David F. "
Stone Industries." Harvard Business School Case 198-077, May 1998.
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Case
| HBS Case Collection
|
1997
Comptronics Associates, Inc.
David F. Hawkins and Norman Bartczak
The acquirer wants the acquired company to be accounted for as a pooling of interests.
Keywords: International Accounting;
Mergers and Acquisitions;
-
Case
| HBS Case Collection
|
1997
Sheffield Manufacturing Company
David F. Hawkins and Norman Bartczak
Keywords: Manufacturing Industry;
-
Case
| HBS Case Collection
|
1997
Astoria International, Inc.
David F. Hawkins and Norman Bartczak
-
Case
| HBS Case Collection
|
1997
Intercon Electric Corporation: Quality of Earnings Analysis
David F. Hawkins and Norman Bartczak
Keywords: Business Earnings;
Energy Industry;
-
Case
| HBS Case Collection
|
1997
Joan Holtz
David F. Hawkins
Citation:
Hawkins, David F. "
Joan Holtz." Harvard Business School Case 198-145, November 1997.
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Teaching Note
| HBS Case Collection
|
1997
(Revised from original 1997 version)
Champion International TN
David F. Hawkins and Norman Bartczak
Teaching Note for (9-194-028).
Citation:
Hawkins, David F., and Norman Bartczak. "
Champion International TN." Harvard Business School Teaching Note 197-068, July 1997. (Revised from original April 1997 version.)
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Teaching Note
| HBS Case Collection
|
1997
Hicorp, Inc. TN
David F. Hawkins
Teaching Note for (9-198-014).
Citation:
Hawkins, David F. "
Hicorp, Inc. TN." Harvard Business School Teaching Note 198-015, July 1997.
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Teaching Note
| HBS Case Collection
|
1997
D.C. Electrical TN
David F. Hawkins
Keywords: Service Industry;
Citation:
Hawkins, David F. "D.C. Electrical TN." Harvard Business School Teaching Note 197-089, June 1997.
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Teaching Note
| HBS Case Collection
|
1997
(Revised from original 1997 version)
Daimler-Benz AG TN
David F. Hawkins
Keywords: Auto Industry;
Citation:
Hawkins, David F. "Daimler-Benz AG TN." Harvard Business School Teaching Note 197-093, June 1997. (Revised from original May 1997 version.)
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Case
| HBS Case Collection
|
1997
(Revised from original version)
Lustra S.p.A. (A)
David F. Hawkins
Citation:
Hawkins, David F. "
Lustra S.p.A. (A)." Harvard Business School Case 192-028, June 1997. (Revised from original July 1991 version.)
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Case
| HBS Case Collection
|
1997
(Revised from original 1996 version)
Agro Feed Products, Inc.
David F. Hawkins
Keywords: Agriculture and Agribusiness Industry;
Citation:
Hawkins, David F. "
Agro Feed Products, Inc." Harvard Business School Case 197-006, June 1997. (Revised from original August 1996 version.)
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Case
| HBS Case Collection
|
1997
(Revised from original 1993 version)
News Corporation Limited, The: Quality of Earnings Analysis
David F. Hawkins
Keywords: Business Earnings;
Publishing Industry;
Information Industry;
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Teaching Note
| HBS Case Collection
|
1997
Nutra Foods TN
David F. Hawkins
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.
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Teaching Note
| HBS Case Collection
|
1997
Global Industries, AG TN
David F. Hawkins
Citation:
Hawkins, David F. "Global Industries, AG TN." Harvard Business School Teaching Note 197-065, June 1997.
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Teaching Note
| HBS Case Collection
|
1997
News Corp. Ltd., Teaching Note
David F. Hawkins
Keywords: Teaching;
Information;
Citation:
Hawkins, David F. "News Corp. Ltd., Teaching Note." Harvard Business School Teaching Note 197-074, June 1997.
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Case
| HBS Case Collection
|
1997
(Revised from original 1993 version)
Champion International
David F. Hawkins
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, June 1997. (Revised from original October 1993 version.)
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Teaching Note
| HBS Case Collection
|
1997
First Securities, Inc. TN
David F. Hawkins
Keywords: Financial Services Industry;
Citation:
Hawkins, David F. "First Securities, Inc. TN." Harvard Business School Teaching Note 197-064, June 1997.
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Case
| HBS Case Collection
|
1997
(Revised from original 1993 version)
Lustra S.p.A. (B)
David F. Hawkins
Citation:
Hawkins, David F. "
Lustra S.p.A. (B)." Harvard Business School Case 194-030, May 1997. (Revised from original November 1993 version.)
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Case
| HBS Case Collection
|
1997
(Revised from original 1994 version)
Productos Azteca (A)
David F. Hawkins
Citation:
Hawkins, David F. "
Productos Azteca (A)." Harvard Business School Case 194-072, May 1997. (Revised from original January 1994 version.)
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Case
| HBS Case Collection
|
1997
(Revised from original 1996 version)
Precision Instrument Corporation
David F. Hawkins
-
Case
| HBS Case Collection
|
1997
(Revised from original 1996 version)
First Investments, Inc.: Analysis of Financial Statements
David F. Hawkins
A summer intern is asked to perform a financial value analysis of a company's financial report for the period 1987-1994.
Keywords: Financial Condition;
Financial Statements;
-
Case
| HBS Case Collection
|
1997
(Revised from original 1996 version)
Lustra S.p.A. (C)
David F. Hawkins
Citation:
Hawkins, David F. "
Lustra S.p.A. (C)." Harvard Business School Case 197-016, May 1997. (Revised from original September 1996 version.)
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Case
| HBS Case Collection
|
1997
(Revised from original 1993 version)
SKA (Sweden)
David F. Hawkins
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, May 1997. (Revised from original June 1993 version.)
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Teaching Note
| HBS Case Collection
|
1997
(Revised from original 1997 version)
SKA (Sweden) TN
David F. Hawkins
Teaching Note for (9-193-166).
Keywords: Sweden;
Citation:
Hawkins, David F. "
SKA (Sweden) TN." Harvard Business School Teaching Note 197-087, May 1997. (Revised from original April 1997 version.)
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Case
| HBS Case Collection
|
1997
(Revised from original 1995 version)
Nutra Foods
David F. Hawkins
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, May 1997. (Revised from original July 1995 version.)
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Teaching Note
| HBS Case Collection
|
1997
Grand Metropolitan PLC, Teaching Note
David F. Hawkins
Keywords: Teaching;
Information;
Citation:
Hawkins, David F. "Grand Metropolitan PLC, Teaching Note." Harvard Business School Teaching Note 197-091, May 1997.
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Teaching Note
| HBS Case Collection
|
1997
Comptrex Associates, Inc. TN
David F. Hawkins
Citation:
Hawkins, David F. "Comptrex Associates, Inc. TN." Harvard Business School Teaching Note 197-096, May 1997.
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Teaching Note
| HBS Case Collection
|
1997
(Revised from original 1994 version)
Teltronica S.A. TN
David F. Hawkins
Citation:
Hawkins, David F. "Teltronica S.A. TN." Harvard Business School Teaching Note 195-100, April 1997. (Revised from original October 1994 version.)
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Teaching Note
| HBS Case Collection
|
1997
Medaphis Corporation TN
David F. Hawkins
Citation:
Hawkins, David F. "Medaphis Corporation TN." Harvard Business School Teaching Note 197-079, April 1997.
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Teaching Note
| HBS Case Collection
|
1997
Telefonos de Mexico, S.A. de C.V. TN
David F. Hawkins
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.
-
Background Note
| HBS Case Collection
|
1997
(Revised from original version)
Basic and Diluted Earnings Per Share
David F. Hawkins
Keywords: Business Earnings;
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Teaching Note
| HBS Case Collection
|
1997
United Kingdom Properties Trust, Teaching Note
David F. Hawkins
Keywords: United Kingdom;
Citation:
Hawkins, David F. "United Kingdom Properties Trust, Teaching Note." Harvard Business School Teaching Note 197-073, April 1997.
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Teaching Note
| HBS Case Collection
|
1997
Stone & Sons Ltd., Teaching Note
David F. Hawkins
Keywords: Teaching;
Information;
Citation:
Hawkins, David F. "Stone & Sons Ltd., Teaching Note." Harvard Business School Teaching Note 197-071, March 1997.
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Teaching Note
| HBS Case Collection
|
1997
Lustra S.p.A.(A)(B)(C) TN
David F. Hawkins
Citation:
Hawkins, David F. "Lustra S.p.A.(A)(B)(C) TN." Harvard Business School Teaching Note 197-075, March 1997.
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Teaching Note
| HBS Case Collection
|
1997
Electrical, Mining, and Industrial (EMI) Corp., Teaching Note
David F. Hawkins
Keywords: Mining Industry;
Citation:
Hawkins, David F. "Electrical, Mining, and Industrial (EMI) Corp., Teaching Note." Harvard Business School Teaching Note 197-049, February 1997.
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Teaching Note
| HBS Case Collection
|
1997
Eagle Tools, Inc. TN
David F. Hawkins
Citation:
Hawkins, David F. "Eagle Tools, Inc. TN." Harvard Business School Teaching Note 197-054, February 1997.
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Teaching Note
| HBS Case Collection
|
1997
First Investments, Inc. TN
David F. Hawkins
Teaching Note for (9-197-010).
Keywords: Accounting Industry;
Financial Services Industry;
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Teaching Note
| HBS Case Collection
|
1997
Bishay Industries TN
David F. Hawkins and Norman Bartczak
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.
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Teaching Note
| HBS Case Collection
|
1997
Franklin Corporation TN
David F. Hawkins
Citation:
Hawkins, David F. "Franklin Corporation TN." Harvard Business School Teaching Note 197-070, February 1997.
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Teaching Note
| HBS Case Collection
|
1997
Discount Mart TN
David F. Hawkins
Keywords: Retail Industry;
Citation:
Hawkins, David F. "Discount Mart TN." Harvard Business School Teaching Note 197-062, February 1997.
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Teaching Note
| HBS Case Collection
|
1997
Productos Azteca (A) TN
David F. Hawkins
Citation:
Hawkins, David F. "Productos Azteca (A) TN." Harvard Business School Teaching Note 197-058, January 1997.
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Teaching Note
| HBS Case Collection
|
1997
Agro Feed Products, Incorporated TN
David F. Hawkins
Keywords: Agriculture and Agribusiness Industry;
Citation:
Hawkins, David F. "Agro Feed Products, Incorporated TN." Harvard Business School Teaching Note 197-066, January 1997.
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Teaching Note
| HBS Case Collection
|
1997
Cape Cod Novelty Shop TN
David F. Hawkins
Keywords: Retail Industry;
Citation:
Hawkins, David F. "Cape Cod Novelty Shop TN." Harvard Business School Teaching Note 197-050, January 1997.
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Teaching Note
| HBS Case Collection
|
1997
Superior Clamps, Inc. TN
David F. Hawkins
Teaching Note for (9-196-040).
Keywords: Manufacturing Industry;
Accounting Industry;
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Teaching Note
| HBS Case Collection
|
1997
International Oil: Confirmation of Accounts Receivable TN
David F. Hawkins
Keywords: Accounting;
Energy Industry;
Citation:
Hawkins, David F. "International Oil: Confirmation of Accounts Receivable TN." Harvard Business School Teaching Note 197-053, January 1997.
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Teaching Note
| HBS Case Collection
|
1997
Elevator Service, Incorporated TN
David F. Hawkins
Keywords: Construction Industry;
Citation:
Hawkins, David F. "Elevator Service, Incorporated TN." Harvard Business School Teaching Note 197-059, January 1997.
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Case
| HBS Case Collection
|
1997
(Revised from original version)
Electrical, Mining, and Industrial (EMI) Corporation
David F. Hawkins
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Case
| HBS Case Collection
|
1996
(Revised from original version)
Rouse Company, The
David F. Hawkins
Citation:
Hawkins, David F. "
Rouse Company, The." Harvard Business School Case 196-045, December 1996. (Revised from original August 1995 version.)
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Case
| HBS Case Collection
|
1996
(Revised from original 1996 version)
Franklin Corporation
David F. Hawkins
Citation:
Hawkins, David F. "
Franklin Corporation." Harvard Business School Case 197-022, December 1996. (Revised from original September 1996 version.)
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Background Note
| HBS Case Collection
|
1996
(Revised from original 1996 version)
Financial Instruments
David F. Hawkins
Keywords: Financial Instruments;
Citation:
Hawkins, David F. "
Financial Instruments." Harvard Business School Background Note 197-001, November 1996. (Revised from original August 1996 version.)
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Case
| HBS Case Collection
|
1996
(Revised from original version)
United Kingdom Properties Trust
David F. Hawkins
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Case
| HBS Case Collection
|
1996
Elevator Service, Incorporated.: Testing Internal Controls for Cash Receipts and Disbursement
David F. Hawkins
Keywords: Cash;
Management;
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Case
| HBS Case Collection
|
1996
Appliance Company: Accounting for Bad Debt and Warranty Service Costs
David F. Hawkins
Keywords: Borrowing and Debt;
Accounting;
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Case
| HBS Case Collection
|
1996
Eagle Tools, Inc.: Audit Tests of Year-End Inventories When Physical Inventory Is Taken at an Interim Date
David F. Hawkins
Keywords: Accounting Audits;
Manufacturing Industry;
-
Case
| HBS Case Collection
|
1996
International Oil: Confirmation of Accounts Receivable
David F. Hawkins
Keywords: Accounting;
Energy Industry;
-
Case
| HBS Case Collection
|
1996
Discount Mart
David F. Hawkins
Keywords: Retail Industry;
Citation:
Hawkins, David F. "
Discount Mart." Harvard Business School Case 197-020, August 1996.
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Background Note
| HBS Case Collection
|
1996
(Revised from original version)
Inventory
David F. Hawkins
An introduction to inventory accounting practices, procedures, and methods. Financial analysis concerns about inventory are also covered.
Keywords: Accounting;
Assets;
Citation:
Hawkins, David F. "
Inventory." Harvard Business School Background Note 195-192, August 1996. (Revised from original March 1995 version.)
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Case
| HBS Case Collection
|
1996
Global Industries, AG
David F. Hawkins
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Case
| HBS Case Collection
|
1995
(Revised from original 1995 version)
Superior Clamps, Inc.
David F. Hawkins
An investor must prepare pro forma financial statements as a basis for a third-party investment in his new company. The investor must make a number of accounting policy decisions.
Keywords: Financial Statements;
Investment;
Business Startups;
Manufacturing Industry;
Citation:
Hawkins, David F. "
Superior Clamps, Inc." Harvard Business School Case 196-040, October 1995. (Revised from original July 1995 version.)
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Teaching Note
| HBS Case Collection
|
1995
Supplement to Identify the Industries TN
David F. Hawkins
Teaching Note for (9-196-106).
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Supplement
| HBS Case Collection
|
1995
Supplement To Identify the Industries
David F. Hawkins
Supplements Identify the Industries.
Keywords: Financial Statements;
Learning;
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Background Note
| HBS Case Collection
|
1995
(Revised from original 1995 version)
Contingencies
David F. Hawkins
Discusses accounting for contingency losses and gains.
Keywords: Strategy;
Accounting;
Citation:
Hawkins, David F. "
Contingencies." Harvard Business School Background Note 195-175, August 1995. (Revised from original April 1995 version.)
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Case
| HBS Case Collection
|
1995
Comptrex Associates, Inc.
David F. Hawkins and Norman Bartczak
Citation:
Hawkins, David F., and Norman Bartczak. "
Comptrex Associates, Inc." Harvard Business School Case 196-075, August 1995.
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Background Note
| HBS Case Collection
|
1995
(Revised from original 1993 version)
Introduction to Transnational Financial Statement Analysis
David F. Hawkins
Keywords: International Accounting;
Financial Statements;
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Background Note
| HBS Case Collection
|
1995
(Revised from original version)
Financial Reporting Fundamentals
David F. Hawkins
Deals with the basic accounting conventions (or concepts). The five operative statements of financial concepts issued by the FASB are also discussed.
Keywords: Accounting;
Citation:
Hawkins, David F. "
Financial Reporting Fundamentals." Harvard Business School Background Note 195-160, July 1995. (Revised from original March 1995 version.)
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Case
| HBS Case Collection
|
1995
Cape Cod Novelty Shop
David F. Hawkins
Keywords: Retail Industry;
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Case
| HBS Case Collection
|
1995
(Revised from original 1994 version)
Metallgesellschaft AG
David F. Hawkins and Guy J. Weyns
Metallgesellschaft AG is a commodity and engineering conglomerate based in Frankfurt am Main, Germany. Metallgesellschaft Corp., a New York based subsidiary of the group, has made oil trading and hedging errors that could drive the group into insolvency. The impact of hedge accounting rules on the quality of the information available to top management is examined.
Keywords: Accounting Audits;
Business Conglomerates;
Forecasting and Prediction;
Trade;
Non-Renewable Energy;
Citation:
Hawkins, David F., and Guy J. Weyns. "
Metallgesellschaft AG." Harvard Business School Case 194-097, May 1995. (Revised from original February 1994 version.)
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Background Note
| HBS Case Collection
|
1995
(Revised from original 1993 version)
Measuring Foreign Activities
David F. Hawkins
Discusses foreign currency accounting issues that a manager of a global business might encounter.
Keywords: International Accounting;
Globalized Firms and Manage