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  • July 2023 (Revised August 2023)
  • Case

Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup
By: Paul M. Healy and Jung Koo Kang
The case explores the challenges of revenue recognition and financial reporting for Stride Funding (Stride), a fintech startup that has disrupted the student loan market. Stride leveraged proprietary machine learning and financial models to underwrite alternative...  View Details
Keywords: Revenue Recognition; Financial Reporting; Entrepreneurial Finance; Business Startups; Growth and Development Strategy; Governance Compliance; Accrual Accounting; Financial Services Industry; United States
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  • Article

Core Earnings: New Data and Evidence
By: Ethan Rouen, Eric C. So and Charles C.Y. Wang
Using a novel dataset, we show that components of firms' GAAP earnings stemming from ancillary business activities or transitory shocks are significant in frequency and magnitude. These components have grown over time and are dispersed across various sections of the...  View Details
Keywords: Core Earnings; Transitory Earnings; Non-operating Earnings; Quantitative Disclosures; Equity Valuation; Big Data; Business Earnings; Financial Reporting; Valuation; Analytics and Data Science
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  • May 2021 (Revised September 2021)
  • Case

Accounting for Bitcoin at Tesla
By: Charles C.Y. Wang and Siyu Zhang
On February 8, 2021, Tesla revealed, through its 10-K filing to the Securities and Exchange Commission (SEC), that it had purchased $1.5 billion of Bitcoin, totaling 7.5% of the company’s cash, and that it planned to accept payments in the cryptocurrency soon. These...  View Details
Keywords: Bitcoin; Accounting; Currency; Communication Intention and Meaning; Strategy; Investment Portfolio; Emerging Markets; Risk and Uncertainty; Value Creation
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  • September 2, 2020
  • Article

How to Pay for Public Option Without Tax Hike
By: Regina E. Herzlinger and Richard Boxer
A bipartisan combination of the two parties’ most popular initiatives can expand health care coverage, significantly reduce costs, and enable freedom of choice, without raising taxes. Along the way, we can revitalize competition between public and private plans. Our...  View Details
Keywords: Health Insurance; Public Option; Health Care and Treatment; Insurance; Cost Management; United States
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  • August 2018
  • Case

Tapping Growth at Lord Hobo Brewing Company
By: Ethan Rouen and Susanna Gallani
Lord Hobo Brewing Company accounts for its inventory process as it prepares to create its first set of professional financial statements for investors.  View Details
Keywords: Inventory; Start-ups; Craft Brewing; Investing; GAAP; Brand Management; Accounting; Working Capital; Entrepreneurship; Private Equity; Business Startups; Business and Shareholder Relations; Food and Beverage Industry; Boston; New England; United States
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  • December 2017 (Revised June 2021)
  • Case

Tesla's Bid for SolarCity (A)
By: Charles C.Y. Wang and Raaj Zutshi
In October 2016, Tesla asked its shareholders to ratify their $2.4 billion bid for SolarCity. Tesla had announced a series of large projects in the preceding months including the unveiling of the Model 3, the new Solar Roof, and pushing forward the opening of the...  View Details
Keywords: Mergers and Acquisitions; Business and Shareholder Relations; Project Finance
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  • 2016
  • Book

An Easy Introduction to Financial Accounting: A Self-Study Guide
By: V.G. Narayanan
This book is a self-study guide written for someone who wishes to teach themselves basic financial accounting. It is based on a course by the same author that has been successfully completed by thousands of students worldwide. It explains concepts in simple language...  View Details
Keywords: Financial Accounting; Introduction To Financial Accounting; HBX; HBX CORe; HBX CORe Financial Accounting; Introduction To Accounting; Accounting
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  • 2015
  • Chapter

Reliable Sustainability Ratings: The Influence of Business Models on Information Intermediaries
By: Robert G. Eccles, Jock Herron and George Serafeim
A new generation of corporate reporting—integrated reporting—is emerging that will help investors and other key stakeholders such as employees, customers, suppliers, and NGOs develop a deeper and more comprehensive appreciation of corporate performance than what is...  View Details
Keywords: Sustainability; Business Models; Business Model
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  • January 2013 (Revised March 2016)
  • Case

The Private Company Council
By: Karthik Ramanna and Luis M. Viceira
Financial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body—the Private Company Council—to determine separate GAAP for private companies. PCC advocates—including the US Chamber of Commerce—argue that...  View Details
Keywords: FASB; Lobbying; Political Economy; Accounting; Government and Politics; Leadership; Financial Markets; Accounting Industry; Financial Services Industry; Public Administration Industry
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  • 2013
  • Book

Business Analysis and Valuation: Using Financial Statements, Text and Cases
By: Krishna G. Palepu and Paul M. Healy
This book provides a framework for business analysis and has been used by business schools throughout the world. It provides a foundation for analysis using four key steps: 1) Strategy analysis: Identifying a firm's strategy and understanding sources of its competitive...  View Details
Keywords: Governance; Debt Securities; Valuation; Performance Evaluation; Financial Statements; Credit; Business Ventures; Strategy; Financial Condition; Mergers and Acquisitions; Forecasting and Prediction
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  • Spring 2013
  • Article

Does Mandatory IFRS Adoption Improve the Information Environment?
By: Joanne Horton, George Serafeim and Ioanna Serafeim
We examine the effect of mandatory International Financial Reporting Standards (IFRS) adoption on firms' information environment. We find that after mandatory IFRS adoption, consensus forecast errors decrease for firms that mandatorily adopt IFRS relative to forecast...  View Details
Keywords: International Accounting; Financial Reporting; Standards; Information; Quality; Earnings Management
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  • August 2004 (Revised February 2008)
  • Case

Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS
By: Edward J. Riedl
A U.K. real estate firm, required to adopt international accounting standards (IAS) by 2005, must change the reporting of its primary asset (investment property) from the revaluation model under U.K. GAAP to either the cost or fair-value model under IAS. This would...  View Details
Keywords: Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; Europe; United Kingdom
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