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Case HBS Case Collection July 2002 (Revised March 2005) Kendall Square Research Corporation (A) (Abridged) |
Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993, and the company sold stock to the public for the first time. Analysts forecasted higher earnings for 1993, then the company's revenue recognition practices were questioned and the answers were devastating.
Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry;
Bruns, William J., Jr., and F. Warren McFarlan. "Kendall Square Research Corporation (A) (Abridged)." Harvard Business School Case 303-036, July 2002. (Revised March 2005.)
