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    • News  (36)
    • Research  (425)
    • Multimedia  (1)
  • Faculty Publications  (328)

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  • All HBS Web  (572)
    • News  (36)
    • Research  (425)
    • Multimedia  (1)
  • Faculty Publications  (328)
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  • October 2019 (Revised August 2020)
  • Case

Souqalmal: The Choice Is Yours (A)

By: V.G. Narayanan and Alpana Thapar
This case describes how Ambareen Musa, Founder and CEO of Souqalmal, a Dubai-based online comparison aggregator of banking and insurance products launched her business in 2011 and rapidly grew it over next couple of years. However, by 2017, the Mauritian entrepreneur... View Details
Keywords: Unit Economics; Finance; Accounting; Competitive Strategy; Financial Statements; Insurance Industry; Middle East
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Narayanan, V.G., and Alpana Thapar. "Souqalmal: The Choice Is Yours (A)." Harvard Business School Case 120-028, October 2019. (Revised August 2020.)
  • February 2001 (Revised April 2001)
  • Case

Warnaco Group, Inc. (B)

By: David F. Hawkins
Supplements the (A) case. View Details
Keywords: Financial Statements; Financial Reporting; Restructuring; Apparel and Accessories Industry; Retail Industry
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Hawkins, David F. "Warnaco Group, Inc. (B)." Harvard Business School Case 101-069, February 2001. (Revised April 2001.)
  • October 2000
  • Teaching Note

Drivers of Industry Financial Structure

By: Dwight B. Crane and Indra Reinbergs
Teaching Note for (9-201-039). View Details
Keywords: Finance; Financial Statements; Industry Structures
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Crane, Dwight B., and Indra Reinbergs. "Drivers of Industry Financial Structure." Harvard Business School Teaching Note 201-049, October 2000.
  • November 1985
  • Case

Prentice Stevens, Inc.: Rating Industrial Debt

By: David F. Hawkins
Keywords: Borrowing and Debt; Management; Financial Statements
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Hawkins, David F. "Prentice Stevens, Inc.: Rating Industrial Debt." Harvard Business School Case 186-133, November 1985.
  • February 2003 (Revised June 2006)
  • Case

Arthur Andersen LLP

By: David F. Hawkins and Jacob Cohen
This case highlights the history of Arthur Andersen and the collapse of the firm following the Enron Corp. audit and the Department of Justice obstruction of justice conviction. View Details
Keywords: Accounting Audits; Financial Statements; Business Exit or Shutdown; Lawfulness; United States
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Hawkins, David F., and Jacob Cohen. "Arthur Andersen LLP." Harvard Business School Case 103-061, February 2003. (Revised June 2006.)
  • October 1996 (Revised February 1997)
  • Case

Upjohn Company, The: The Upjohn-Pharmacia Merger

By: Krishna G. Palepu and Amy P. Hutton
In August 1995, the Upjohn Co. and Pharmacia AB announced a "merger of equals." This case provides background information on the industry, the position of Upjohn, and Upjohn's rationale for the proposed merger. View Details
Keywords: Mergers and Acquisitions; Financial Statements; Business Strategy; Annual Reports; Pharmaceutical Industry
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Palepu, Krishna G., and Amy P. Hutton. "Upjohn Company, The: The Upjohn-Pharmacia Merger." Harvard Business School Case 197-034, October 1996. (Revised February 1997.)
  • August 2009 (Revised August 2010)
  • Supplement

Eddie Bauer (B)

By: Paul M. Healy, Sharon P. Katz and Aldo Sesia
In February 2007, shareholders of Eddie Bauer, the specialty apparel retailer, were scheduled to vote on management's proposed sale of the company to two private equity firms. More than 50% of outstanding shares in Eddie Bauer needed to be voted in favor of the deal... View Details
Keywords: Financial Statements; Mergers and Acquisitions; Governing and Advisory Boards; Privatization; Valuation; Apparel and Accessories Industry; Retail Industry; United States
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Healy, Paul M., Sharon P. Katz, and Aldo Sesia. "Eddie Bauer (B)." Harvard Business School Supplement 110-009, August 2009. (Revised August 2010.)
  • May 2009 (Revised June 2009)
  • Case

Areva

By: V.G. Narayanan and Lisa Brem
Areva, the world's market leader in civilian nuclear power, was positioned to take advantage of the resurgence of nuclear power. However, three issues clouded the positive outlook: (1) a 1.7 billion euro loss on the construction of the first next generation nuclear... View Details
Keywords: Budgets and Budgeting; Financial Statements; Energy Generation; Cash Flow; Investment; Energy Industry; Europe
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Narayanan, V.G., and Lisa Brem. "Areva." Harvard Business School Case 109-092, May 2009. (Revised June 2009.)
  • October 2002 (Revised January 2013)
  • Case

Krispy Kreme Doughnuts

By: Paul M. Healy
Krispy Kreme is a rapidly growing firm with a business model that has excited Wall Street. View Details
Keywords: Business Growth and Maturation; Business Model; Financial Statements; Forecasting and Prediction; Financial Reporting; Performance Evaluation; Business Strategy; Food and Beverage Industry; New York (city, NY)
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Healy, Paul M. "Krispy Kreme Doughnuts." Harvard Business School Case 103-018, October 2002. (Revised January 2013.)
  • 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
Keywords: Business Earnings; Revenue Recognition; Decision Making; Financial Statements
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Healy, Paul M. "Revenue Recognition." Harvard Business School Background Note 101-017, August 2000. (Revised February 2001.)
  • January 1996
  • Case

Case of the Unidentified Industries--1995, The

By: William E. Fruhan Jr.
Helps students to understand how the characteristics of a business are reflected in its financial statements. View Details
Keywords: Forecasting and Prediction; Supply and Industry; Financial Statements
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Fruhan, William E., Jr. "Case of the Unidentified Industries--1995, The." Harvard Business School Case 296-049, January 1996.
  • November 2010 (Revised January 2011)
  • Supplement

DoubleClick, Inc.: Accumulated Other Comprehensive Income

By: David F. Hawkins
FASB and IASB proposal to require comprehensive income statements. View Details
Keywords: Business Earnings; Financial Statements; Governing Rules, Regulations, and Reforms
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Hawkins, David F. "DoubleClick, Inc.: Accumulated Other Comprehensive Income." Harvard Business School Supplement 111-054, November 2010. (Revised January 2011.)
  • April 1993 (Revised September 1996)
  • Case

General Mills, Inc.: Analyzing an Annual Report

By: William J. Bruns Jr. and Marc H. Zablatsky
A directed analysis of the General Mills 1992 Annual Report. Focuses on the basics of reading an annual report including analysis of financial statements, calculations of financial ratios, and study of the layout and message of an annual report. View Details
Keywords: History; Cost Management; Activity Based Costing and Management; Financial Statements; Financial Strategy
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Bruns, William J., Jr., and Marc H. Zablatsky. "General Mills, Inc.: Analyzing an Annual Report." Harvard Business School Case 193-143, April 1993. (Revised September 1996.)
  • May 23, 2011
  • Article

Leading and Lagging Countries in Contributing to a Sustainable Society

By: Robert G. Eccles and George Serafeim
To determine the extent to which corporate and investor behavior is changing to contribute to a more sustainable society, researchers Robert Eccles and George Serafeim analyzed data involving over 2,000 companies in 23 countries. One result: a ranking of countries... View Details
Keywords: Change; Society; Corporate Disclosure; Natural Environment; Rank and Position; Social Issues; Financial Statements; Behavior
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Eccles, Robert G., and George Serafeim. "Leading and Lagging Countries in Contributing to a Sustainable Society." Harvard Business School Working Knowledge (May 23, 2011).
  • September 2010 (Revised December 2010)
  • Supplement

Enman Oil, Inc. (D)

By: David F. Hawkins
Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions. View Details
Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States
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Hawkins, David F. "Enman Oil, Inc. (D)." Harvard Business School Supplement 111-045, September 2010. (Revised December 2010.)
  • September 2010 (Revised December 2010)
  • Supplement

Enman Oil, Inc. (B)

By: David F. Hawkins
Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions. View Details
Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States
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Hawkins, David F. "Enman Oil, Inc. (B)." Harvard Business School Supplement 111-043, September 2010. (Revised December 2010.)
  • April 2004 (Revised April 2011)
  • Case

Enron Corporation: May 6, 2001 Sell Recommendation

By: David F. Hawkins and Jacob Cohen
A consulting firm to institutional investors recommends selling Enron Corp.'s equity short on May 6, 2001, while many sellside analysts are recommending the stock as a "buy." View Details
Keywords: Judgments; Financial Reporting; Investment; Competency and Skills; Financial Statements; Consulting Industry
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Hawkins, David F., and Jacob Cohen. "Enron Corporation: May 6, 2001 Sell Recommendation." Harvard Business School Case 104-075, April 2004. (Revised April 2011.)
  • 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
Keywords: Acquisition; Financial Statements; Business and Shareholder Relations
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Healy, Paul M., Bjorn N. Jorgensen, and Penny Joseph. "Echlin vs. SPX." Harvard Business School Case 199-010, October 1998. (Revised January 1999.)
  • January 2005
  • Tutorial

Buying Time

By: Robert S. Kaplan
Managers must frequently make decisions involving trade-offs between cash flows to be paid or received at different points in time. Accountants, in turn, must describe transactions that involve the payment and/or receipt of cash far in the future. This interactive... View Details
Keywords: Cash Flow; Value; Interest Rates; Financial Statements
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"Buying Time." Harvard Business School Tutorial 104-708, January 2005.
  • August 2010 (Revised January 2013)
  • Case

Urban Water Partners (A)

By: Karthik Ramanna, George Serafeim and Aldo Sesia
The case explores a new business venture to bring clean water to residents of Dar es Salaam, Tanzania, who otherwise cannot afford it. Management has enough money to get the company through August 2010 but needs more capital thereafter. An HBS alumnus is interested in... View Details
Keywords: Accrual Accounting; Financial Statements; Business Startups; Social Entrepreneurship; Investment; Performance Evaluation; Dar es Salaam; Massachusetts
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Ramanna, Karthik, George Serafeim, and Aldo Sesia. "Urban Water Partners (A)." Harvard Business School Case 111-016, August 2010. (Revised January 2013.)
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