This website uses technical, customisation and analytical cookies, both first-party and third-party, to anonymously facilitate browsing and analyse statistics on use of the website. Learn more
Search results
-
Deferred Tax Assets in Basel III: Lessons from Japan, Teaching Note
Hawkins, David F.; Ramanna, KarthikTeaching Note HBS-112114-EAccounting and ControlTeaching Note for 111076.Starting at €0.00
-
Deferred Tax Assets in Basel III: Lessons from Japan
Hawkins, David F.; Ramanna, Karthik; Sato, Nobuo; Yamazaki, MayukaCase HBS-111076-EAccounting and ControlIn a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital.Starting at €8.20
-
Accounting for Climate Change
Kaplan, Robert S.; Ramanna, KarthikArticle HBS-R2106J-EStrategyCorporations are facing growing pressure--from investors, advocacy groups, politicians, and even business leaders themselves--to reduce greenhouse gas (GHG) emissions from their operations and their supply and distribution chains. About 90% of the companies in the S&P 500 now issue some form of environmental, social, and governance report, almost always including an estimate of the company's GHG emissions. The authors describe these as "catchall ...Starting at €8.20
-
The IASB at a Crossroads: The Future of International Financial Reporting Standards B
Ramanna, Karthik; Misztal, Karol; Beyersdorfer, DanielaCase HBS-113089-EAccounting and ControlSupplement for case 111084. In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS. Other major economies such as Japan and India begin to dither on IFRS as well. The E--the IASB's main backers--is embroiled in a debt crisis that divides it; Britain--the strongest voice for ...Starting at €8.20
-
Red Star Macalline: Strategic Evolution
Jie Li; Jean-Louis SchaanCase IVEY-9B17M086-EEntrepreneurship, StrategyIn 2016, the founder and chief executive officer of Red Star Macalline, China’s largest furniture shopping mall operator, was finalizing the company’s new growth plan—the “1001 Strategy.” The plan was to be implemented in two phases: first, building 1,000 brick-and-mortar shopping malls, focused on home improvement products, and then integrating the malls into a seamless ecosystem through a single overarching Internet platform. The company faced ...Starting at €8.20
-
The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)
Ramanna, Karthik; Misztal, Karol; Beyersdorfer, DanielaCase HBS-111084-EAccounting and ControlWhat are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS or should each country determine its own IFRS "convergence" strategy? Given the limitations of governance and informaStarting at €8.20
-
ArcelorMittal (B)
Jean-Louis Schaan; Ramasastry ChandrasekharCase IVEY-9B10M002-EStrategyFrom the perspectives of the senior executive of Mittal and the senior executive of Arcelor, this case looks at post-merger integration. As with many mergers, the ArcelorMittal merger was touted as a merger of equals. Unlike most, it was actually managed as such and it worked. The case series looks at three critical decision points (one for each case) and challenges that the two senior executives faced from the line organization during the execut...Starting at €5.74
-
ArcelorMittal (C)
Jean-Louis Schaan; Ramasastry ChandrasekharCase IVEY-9B10M003-EStrategyFrom the perspectives of the senior executive of Mittal and the senior executive of Arcelor, this case looks at post-merger integration. As with many mergers, the ArcelorMittal merger was touted as a merger of equals. Unlike most, it was actually managed as such and it worked. The case series looks at three critical decision points (one for each case) and challenges that the two senior executives faced from the line organization during the execut...Starting at €5.74
-
ArcelorMittal (A)
Jean-Louis Schaan; Ramasastry ChandrasekharCase IVEY-9B10M001-EStrategyFrom the perspectives of the senior executive of Mittal and the senior executive of Arcelor, this case looks at post-merger integration. As with many mergers, the ArcelorMittal merger was touted as a merger of equals. Unlike most, it was actually managed as such and it worked. The case series looks at three critical decision points (one for each case) and challenges that the two senior executives faced from the line organization during the execut...Starting at €8.20
-
Caijing Magazine, Teaching Note
Ramanna, KarthikTeaching Note HBS-112111-ETeaching Note for 112028.Starting at €0.00