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(1,668)
- People (23)
- News (300)
- Research (906)
- Multimedia (2)
- Faculty Publications (503)
Show Results For
-
All HBS Web
(1,668)
- People (23)
- News (300)
- Research (906)
- Multimedia (2)
- Faculty Publications (503)
- Article
Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
By: Suraj Srinivasan
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities and Exchange...
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Keywords:
Outcome or Result;
Business Earnings;
Financial Statements;
Lawsuits and Litigation;
Labor;
Markets;
Financial Reporting;
Accounting Audits;
Cost;
Reputation
Srinivasan, Suraj. "Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members." Journal of Accounting Research 43, no. 2 (May 2005): 291–334.
- February 2013 (Revised April 2013)
- Case
Monique Leroux: Leading Change at Desjardins
By: Rosabeth Moss Kanter and Ai-Ling Jamila Malone
Monique Leroux led a major transformation, overcoming resistance, at a large Canadian financial cooperative based in Quebec that competed with top Canadian banks. Leroux was elected in 2008 as Chairman, President, and CEO of Desjardins Group. In order to compete...
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Keywords:
Change Barriers;
Leadership;
Women And Leadership;
Cooperatives;
Social Enterprise;
Financial Firms;
Communication Strategy;
Change Management;
Transformation;
Communication;
Financial Services Industry;
Canada
Kanter, Rosabeth Moss, and Ai-Ling Jamila Malone. "Monique Leroux: Leading Change at Desjardins." Harvard Business School Case 313-107, February 2013. (Revised April 2013.)
- October 1999 (Revised October 2000)
- Case
Coca-Cola Company (A), The
By: 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.
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Keywords:
Accounting Audits;
Financial Statements;
Business Earnings;
History;
Private Sector;
Business Units;
Consolidation;
Organizations;
Operations;
Private Ownership;
Consumer Products Industry;
Food and Beverage Industry
Hawkins, David F. "Coca-Cola Company (A), The." Harvard Business School Case 100-001, October 1999. (Revised October 2000.)
- July 1995 (Revised October 1995)
- Case
Superior Clamps, Inc.
By: 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.
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Keywords:
Financing and Loans;
Investment;
Policy;
Financial Statements;
Business Startups;
Manufacturing Industry
Hawkins, David F. "Superior Clamps, Inc." Harvard Business School Case 196-040, July 1995. (Revised October 1995.)
- 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.
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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
Rouen, Ethan, and Susanna Gallani. "Tapping Growth at Lord Hobo Brewing Company." Harvard Business School Case 119-028, August 2018.
- June 1992 (Revised June 1993)
- Case
Crystal Meadows of Tahoe, Inc.
By: William J. Bruns Jr.
An introductory case in cash flow analysis and the preparation of statements of cash flows. Based on the 1991 income statement and balance sheet at a ski resort company, the case provides additional information which allows a student to prepare both a direct and an...
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Bruns, William J., Jr. "Crystal Meadows of Tahoe, Inc." Harvard Business School Case 192-150, June 1992. (Revised June 1993.)
- February 2024
- Teaching Note
Accelerating with Caution: Forecasting and Managing birddogs' Growth (A) and (B)
By: Mark Egan
Teaching Note for HBS Case Nos. 224-023 and 224-024. As 2017 was drawing to a close, birddogs’ founder and CEO, Peter Baldwin, was working with his CFO Jack Sullivan to prepare for 2018. A nascent direct-to-consumer apparel brand, birddogs had carved its niche in men’s...
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- January 2024 (Revised August 2024)
- Case
Silicon Valley Bank: Gone in 36 Hours
This case examines factors contributing to the collapse of Silicon Valley Bank (SVB) in March 2023, an event as unpredicted as it was quick. SVB funded nearly half of all U.S. venture-backed startups and at the end of 2022 held $173 billion in deposits, largely...
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Keywords:
Accounting Standards;
Bank Runs;
Financial Accounting;
Financial Reporting;
Social Media;
Banks and Banking;
Financing and Loans;
Investment Portfolio;
Interest Rates;
Debt Securities;
Risk and Uncertainty;
Financial Statements;
Risk Management;
Failure;
Fair Value Accounting;
Credit;
Corporate Governance;
Financial Services Industry;
Financial Services Industry;
United States
Kang, Jung Koo, Krishna G. Palepu, Charles C.Y. Wang, and David Lane. "Silicon Valley Bank: Gone in 36 Hours." Harvard Business School Case 124-001, January 2024. (Revised August 2024.)
- February 1997 (Revised May 1998)
- Case
Tire City, Inc.
By: W. Carl Kester
A small, rapidly growing retail distributor of automotive tires must present a set of forecasted financial statements to a bank in order to obtain a five-year loan. Expected growth rates given in the case and historical financial ratios derived from recent financial...
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Keywords:
Financial Statements;
Forecasting and Prediction;
Financing and Loans;
Price;
Supply Chain;
Distribution Industry;
Retail Industry
Kester, W. Carl. "Tire City, Inc." Harvard Business School Case 297-091, February 1997. (Revised May 1998.)
- 01 Dec 2010
- News
Faculty Books
use — among them, death by delay, confusion, fearmongering, and character assassination — and then engage them with tactics tailored to each strategy. By “inviting in the lions” to critique an idea and being prepared for them, managers...
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- April 2024 (Revised August 2024)
- Teaching Note
Silicon Valley Bank: Gone in 36 Hours
Teaching Note for HBS Case No. 124-001.
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- April 1980 (Revised December 1991)
- Case
Hampton Machine Tool Co.
A bank lending officer must decide whether to extend and increase a loan to a small machine tool company. Case provides sufficient data for preparation of cash budgets and pro forma financial statements in order to analyze the lending officer's problem. Other issues...
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Keywords:
Machinery and Machining;
Financing and Loans;
Financial Statements;
Manufacturing Industry
Mullins, David W., Jr. "Hampton Machine Tool Co." Harvard Business School Case 280-103, April 1980. (Revised December 1991.)
- September 2023
- Supplement
Icahn Enterprises: Ponzi Scheme or Sound Investment
By: Aiyesha Dey, Jonas Heese and James Weber
Excel Supplement consists of financial statements of Icahn Enterprises and two competitors.
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Keywords:
Financial Statements
- January 2011 (Revised August 2011)
- Supplement
Kanebo Ltd. (B)
By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno
Financial statements before and after restatement following revelation of fraud.
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Keywords:
Cost Accounting;
Financial Statements;
Crime and Corruption;
Business Conglomerates;
Japan
Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (B)." Harvard Business School Supplement 111-038, January 2011. (Revised August 2011.)
- February 2018 (Revised June 2021)
- Case
New Constructs: Disrupting Fundamental Analysis with Robo-Analysts
By: Charles C.Y. Wang and Kyle Thomas
This case highlights the business challenges associated with a financial technology firm, New Constructs, that created a technology that can quickly parse complicated public firm financials to paint a clearer economic picture of firms, remove accounting distortions,...
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Keywords:
Fundamental Analysis;
Machine Learning;
Robo-analysts;
Financial Statements;
Financial Reporting;
Analysis;
Information Technology;
Financial Services Industry;
Financial Services Industry;
Financial Services Industry;
North America;
Tennessee
Wang, Charles C.Y., and Kyle Thomas. "New Constructs: Disrupting Fundamental Analysis with Robo-Analysts." Harvard Business School Case 118-068, February 2018. (Revised June 2021.)
- February 2003 (Revised April 2006)
- Case
Analyzing Edison Schools Inc. (A)
By: David F. Hawkins and Jacob Cohen
Provides the background information for Edison Schools, Inc. and the 2001 financial statements and footnotes.
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Hawkins, David F., and Jacob Cohen. "Analyzing Edison Schools Inc. (A)." Harvard Business School Case 103-062, February 2003. (Revised April 2006.)
- June 1994
- Case
Harvey Cohen
An introductory case in the construction of financial statements from basic financial transactions where inflation accounting is an issue. A rewritten version of an earlier case.
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McFarlan, F. Warren. "Harvey Cohen." Harvard Business School Case 194-155, June 1994.
- July 2007 (Revised October 2007)
- Case
Cintas y Lazos, Inc.
By: 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.
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Keywords:
Accounting;
Financial Statements;
Management Practices and Processes;
Standards;
Retail Industry;
Florida
Hawkins, David F. "Cintas y Lazos, Inc." Harvard Business School Case 108-012, July 2007. (Revised October 2007.)
- September 2005 (Revised July 2006)
- Case
Accounting for Pensions and Employee Benefits at Ford and Toyota
Uses Ford's and Toyota's financial statements to familiarize students with the information provided in pension footnotes. Allows students to combine that information with other financial statement information to create a greater understanding of the costs of each...
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Miller, Gregory S., Douglas Skinner, and Laura Donohue. "Accounting for Pensions and Employee Benefits at Ford and Toyota." Harvard Business School Case 106-021, September 2005. (Revised July 2006.)
- Awards
Notable Contributions to Accounting Literature Award
By: Paul M. Healy
Business Analysis and Valuation Using Financial Statements (South-Western College Publishing, 1996), with Victor L. Bernard and Krishna G. Palepu, won the 1999 American Accounting Association Notable Contributions to Accounting Literature Award.
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