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- All HBS Web
(1,742)
- Faculty Publications (266)
- September 2000
- Background Note
Financial Statement and Ratio Analysis
By: Paul M. Healy and Jacob Cohen
Prepares students for financial ratio analysis. View Details
Healy, Paul M., and Jacob Cohen. "Financial Statement and Ratio Analysis." Harvard Business School Background Note 101-029, September 2000.
- August 2000 (Revised February 2001)
- Background Note
Expense Recognition
By: Paul M. Healy and Preeti Choudhary
Recording expenses is not often clear-cut and can require considerable management judgment. This case discusses expense recognition in straightforward situations and then considers expense transactions that may be more complex to record. It uses examples that include... View Details
Healy, Paul M., and Preeti Choudhary. "Expense Recognition." Harvard Business School Background Note 101-015, August 2000. (Revised February 2001.)
- August 2000 (Revised February 2001)
- Background Note
Revenue Recognition
By: Paul M. Healy
This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2)... View Details
Healy, Paul M. "Revenue Recognition." Harvard Business School Background Note 101-017, August 2000. (Revised February 2001.)
- December 1999
- Case
Brierley Investments Limited
By: Paul M. Healy
Brierley's is an investment company that has performed poorly in the New Zealand market. Management has prepared a report of the intrinsic value of the company's investments. View Details
Keywords: Valuation; Corporate Disclosure; Financial Strategy; Management Analysis, Tools, and Techniques; Performance Evaluation; Investment; Business Strategy; Financial Services Industry; New Zealand
Healy, Paul M. "Brierley Investments Limited." Harvard Business School Case 100-014, December 1999.
- November 1999 (Revised July 2001)
- Case
New Profit Inc.: Governing the Nonprofit Enterprise
By: Robert S. Kaplan
New Profit, Inc. (NPI) is an innovative venture philanthropy fund. Founded by social entrepreneur Venessa Kirsch, NPI intends to raise large donations from individuals who wish to invest in nonprofit enterprises that could have a significant social impact and the... View Details
Keywords: Balanced Scorecard; Nonprofit Organizations; Venture Capital; Social Entrepreneurship; Corporate Governance; Performance Evaluation; Financial Statements; Philanthropy and Charitable Giving; Service Industry
Kaplan, Robert S. "New Profit Inc.: Governing the Nonprofit Enterprise." Harvard Business School Case 100-052, November 1999. (Revised July 2001.)
- November 1999
- Background Note
Recognizing Revenues and Expenses: Realized and Earned
By: Robert S. Kaplan
Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry
Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999.
- October 1999
- Background Note
Emergence of an International Accounting Standards Setter, The
By: Paul M. Healy and Jacob Cohen
Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details
Healy, Paul M., and Jacob Cohen. "Emergence of an International Accounting Standards Setter, The." Harvard Business School Background Note 100-046, October 1999.
- April 1999 (Revised March 2001)
- Case
Be Our Guest, Inc.
By: Dwight B. Crane and Penny Joseph
Be Our Guest is a rapidly growing equipment rental company with substantial seasonality in its revenues and profits. In the spring of 1998, the senior management team is reviewing its financial plans in preparation for a meeting with the company's bank. The case... View Details
Keywords: Financial Strategy; Borrowing and Debt; Banks and Banking; Revenue; Management Teams; Business Plan; Forecasting and Prediction; Utilities Industry; Service Industry
Crane, Dwight B., and Penny Joseph. "Be Our Guest, Inc." Harvard Business School Case 299-001, April 1999. (Revised March 2001.)
- January 1999 (Revised June 2006)
- Case
Advanced Technologies, Inc.
By: Thomas R. Piper
The CEO of a semiconductor equipment manufacturer is assessing the financial forecasts and financing plan prepared by the chief financial officer. Continued rapid growth will create substantial financing pressures, especially if profitability fails to recover and/or if... View Details
Keywords: Forecasting and Prediction; Earnings Management; Financial Condition; Financial Reporting; Risk and Uncertainty; Economic Slowdown and Stagnation; Outcome or Result; Growth and Development; Crisis Management; Profit; Financial Strategy; Semiconductor Industry; Manufacturing Industry
Piper, Thomas R. "Advanced Technologies, Inc." Harvard Business School Case 299-042, January 1999. (Revised June 2006.)
- December 1998
- Case
Retail Financial Services in 1998: Charles Schwab
By: Stephen P. Bradley and Takia Mahmood
Provides an overview of Charles Schwab's current strategy for retail financial services. Retail Financial Services in 1998 should be given to all students as background material. The class should then be split into groups, with each group receiving one of the following... View Details
Keywords: Investment Funds; Management Analysis, Tools, and Techniques; Industry Structures; Competition; Competitive Strategy; Financial Services Industry
Bradley, Stephen P., and Takia Mahmood. "Retail Financial Services in 1998: Charles Schwab." Harvard Business School Case 799-052, December 1998.
- December 1998
- Case
Retail Financial Services in 1998: Fidelity Investments
By: Stephen P. Bradley and Takia Mahmood
Provides an overview of Fidelity Investment's current strategy for retail financial services. Retail Financial Services in 1998 should be given to all students as background material. The class should then be split into groups, with each group receiving one of the... View Details
Keywords: Investment Funds; Management Analysis, Tools, and Techniques; Industry Structures; Competition; Competitive Strategy; Financial Services Industry
Bradley, Stephen P., and Takia Mahmood. "Retail Financial Services in 1998: Fidelity Investments." Harvard Business School Case 799-053, December 1998.
- December 1998
- Case
Retail Financial Services in 1998: First Union
By: Stephen P. Bradley and Takia Mahmood
Provides an overview of First Union's current strategy for retail financial services. Retail Financial Services in 1998 should be given to all students as background material. The class should then be split into groups, with each group receiving one of the following... View Details
Keywords: Investment Funds; Management Analysis, Tools, and Techniques; Industry Structures; Competition; Competitive Strategy; Financial Services Industry
Bradley, Stephen P., and Takia Mahmood. "Retail Financial Services in 1998: First Union." Harvard Business School Case 799-054, December 1998.
- December 1998
- Case
Retail Financial Services in 1998: Merrill Lynch
By: Stephen P. Bradley and Takia Mahmood
Provides an overview of Merrill Lynch's current strategy for retail financial services. Retail Financial Services in 1998 should be given to all students as background material. The class should then be split into groups, with each group receiving one of the following... View Details
Keywords: Investment Funds; Management Analysis, Tools, and Techniques; Industry Structures; Competition; Competitive Strategy; Financial Services Industry
Bradley, Stephen P., and Takia Mahmood. "Retail Financial Services in 1998: Merrill Lynch." Harvard Business School Case 799-055, December 1998.
- December 1998
- Case
Retail Financial Services in 1998: Travelers
By: Stephen P. Bradley and Takia Mahmood
Provides an overview of Travelers Group's current strategy for retail financial services. Retail Financial Services in 1998 should be given to all students as background material. The class should then be split into groups, with each group receiving one of the... View Details
Keywords: Investment Funds; Management Analysis, Tools, and Techniques; Industry Structures; Competition; Competitive Strategy; Financial Services Industry
Bradley, Stephen P., and Takia Mahmood. "Retail Financial Services in 1998: Travelers." Harvard Business School Case 799-056, December 1998.
- October 1998 (Revised August 1999)
- Case
Amazon.com--Going Public
By: William A. Sahlman and Laurence E. Katz
Amazon.com, an early pioneer in electronic commerce, prepares its initial public offering in the face of turbulent market conditions. Joy Covey, Amazon.com's CFO and the case protagonist, discusses the risks and opportunities of going public and the nature of... View Details
Keywords: Going Public; Risk and Uncertainty; Business Model; Financial Strategy; Business Strategy; Initial Public Offering; Electronics Industry; Retail Industry
Sahlman, William A., and Laurence E. Katz. "Amazon.com--Going Public." Harvard Business School Case 899-003, October 1998. (Revised August 1999.)
- October 1998 (Revised January 1999)
- Case
Echlin vs. SPX
By: Paul M. Healy, Bjorn N. Jorgensen and Penny Joseph
Echlin has received a hostile takeover offer from SPX. Both companies have been undertaking major restructurings, and Echlin's shareholders face a difficult decision of whether to support current management or sell out to SPX. Students are asked to analyze the two... View Details
Healy, Paul M., Bjorn N. Jorgensen, and Penny Joseph. "Echlin vs. SPX." Harvard Business School Case 199-010, October 1998. (Revised January 1999.)
- May 1998 (Revised April 2000)
- Case
City of New York, The
By: Paul M. Healy
This case examines the economics of a municipality, and then explores its financial position from the perspective of a bond rating firm. View Details
Keywords: Bonds; Financial Management; Public Sector; City; Financial Statements; Government Administration
Healy, Paul M. "City of New York, The." Harvard Business School Case 198-030, May 1998. (Revised April 2000.)
- April 1998 (Revised June 1999)
- Case
Bausch & Lomb, Inc.: Pressure to Perform
By: Robert L. Simons, Alex C. Sapir '97 and Indra Reinbergs
Bausch & Lomb is the subject of press attacks and experiences a sharp fall in stock price when management practices are exposed. Aggressive goal setting, supported by financial market expectations, is discussed as a precursor to a series of events that results in... View Details
Keywords: Performance Expectations; Management Practices and Processes; Ethics; Financial Markets; Financial Statements; Business and Shareholder Relations
Simons, Robert L., Alex C. Sapir '97, and Indra Reinbergs. "Bausch & Lomb, Inc.: Pressure to Perform." Harvard Business School Case 198-009, April 1998. (Revised June 1999.)
- January 1998 (Revised July 2019)
- Case
Cafes Monte Bianco: Building a Profit Plan
By: Robert L. Simons and Antonio Davila
Alert: This case has been revised since its original publication; all amounts have been converted to euros and the dates have been updated to 2020. If you’ve taught with this case in the past, please note that changes may affect teaching plans and classroom use. Using... View Details
Keywords: Strategic Planning; Cash Flow; Investment Return; Profit; Financial Statements; Food and Beverage Industry; Italy
Simons, Robert L., and Antonio Davila. "Cafes Monte Bianco: Building a Profit Plan." Harvard Business School Case 198-088, January 1998. (Revised July 2019.)
- July 1997
- Teaching Note
U.S. Bank of Washington (TN)
By: W. Carl Kester
Teaching Note for (9-292-057). View Details