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All HBS Web
(598)
- News (35)
- Research (425)
- Multimedia (1)
- Faculty Publications (330)
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- December 1999 (Revised November 2010)
- Background Note
Inflation Accounting and Analysis
By: David F. Hawkins
Describes alternative approaches to accounting for business activities during periods of inflation. Presents hints and techniques for analyzing financial statements during inflationary periods. A rewritten version of an earlier note.
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Hawkins, David F. "Inflation Accounting and Analysis." Harvard Business School Background Note 100-063, December 1999. (Revised November 2010.)
- January 2008 (Revised May 2013)
- Background Note
Accounting for Interest Rate Derivatives
Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133.
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Kimbrough, Michael D., and Nicole Thorne Jenkins. "Accounting for Interest Rate Derivatives." Harvard Business School Background Note 108-061, January 2008. (Revised May 2013.)
- 19 May 2011
- Working Paper Summaries
Mandatory IFRS Adoption and Financial Statement Comparability
- September 2000
- Background Note
Financial Statement and Ratio Analysis
By: Paul M. Healy and Jacob Cohen
Prepares students for financial ratio analysis.
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Healy, Paul M., and Jacob Cohen. "Financial Statement and Ratio Analysis." Harvard Business School Background Note 101-029, September 2000.
- Winter 2013
- Article
Mandatory IFRS Adoption and Financial Statement Comparability
By: Francois Brochet, Alan Jagolinzer and Edward J. Riedl
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al., 2008),...
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Keywords:
IFRS;
Comparability;
Private Information;
Insider Trading;
Ethics;
Standards;
Financial Statements
Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1373–1400.
- June 2005
- Tutorial
Prematriculation Financial Accounting Tutorial/Module
By: David F. Hawkins, Paul M. Healy and Ratna G. Sarkar
The Financial Accounting course is an introduction to the fundamental concepts of financial accounting in a management context. The course describes the business activities for Global Grocer, a small retail franchise specializing in gourmet foods and specialty kitchen...
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- February 2008 (Revised November 2010)
- Background Note
Accounting for Business Combinations: Acquisition Method
By: David F. Hawkins and F. Asis Martinez Jerez
A technical note reviewing business combinations and Goodwill accounting under the Statement of Financial Accounting Standards, No. 141R.
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Hawkins, David F., and F. Asis Martinez Jerez. "Accounting for Business Combinations: Acquisition Method." Harvard Business School Background Note 108-067, February 2008. (Revised November 2010.)
- April 1986 (Revised July 1996)
- Case
Comdisco, Inc.: Financial Statement Analysis (A)
Palepu, Krishna G. "Comdisco, Inc.: Financial Statement Analysis (A)." Harvard Business School Case 186-299, April 1986. (Revised July 1996.)
- 1990
- Other Unpublished Work
Using and Interpreting Financial Statements
By: Marc L Bertoneche
Keywords:
Financial Statements
- February 1978 (Revised April 1979)
- Background Note
Alternative Funds Flow Statement Formats
By: David F. Hawkins
Keywords:
Financial Reporting
Hawkins, David F. "Alternative Funds Flow Statement Formats." Harvard Business School Background Note 178-169, February 1978. (Revised April 1979.)
- August 1992 (Revised September 2004)
- Background Note
Accounting Framework, Financial Statements, and Some Accounting Concepts, The
By: William J. Bruns Jr.
Introduces the accounting framework, basic financial statements, and eleven accounting concepts.
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Bruns, William J., Jr. "Accounting Framework, Financial Statements, and Some Accounting Concepts, The." Harvard Business School Background Note 193-028, August 1992. (Revised September 2004.)
- 2008
- Working Paper
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
By: Edward J. Riedl and Suraj Srinivasan
This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement...
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Keywords:
Financial Reporting;
Financial Statements;
Decision Choices and Conditions;
Corporate Disclosure;
Performance
Riedl, Edward J., and Suraj Srinivasan. "Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items." Harvard Business School Working Paper, No. 09-031, September 2008. (Conditionally accepted at Contemporary Accounting Research.)
- 2021
- Working Paper
Do Public Financial Statements Influence Venture Capital and Private Equity Financing?
By: Brian K. Baik, Natalie Berfeld and Rodrigo S. Verdi
We study whether private firm public financial statements influence the probability of raising venture capital (VC) and private equity (PE) financing. In particular, we propose that private firms’ public financial statements can help the VC/PE search process by...
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Keywords:
Business Economics;
Search Costs;
Accounting;
Venture Capital;
Governance;
Private Equity;
Financial Statements
Baik, Brian K., Natalie Berfeld, and Rodrigo S. Verdi. "Do Public Financial Statements Influence Venture Capital and Private Equity Financing?" SSRN Working Paper Series, No. 3867958, June 2021.
- February 2005 (Revised December 2012)
- Background Note
Assessing Accounting Risk
By: David F. Hawkins
Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements.
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Hawkins, David F. "Assessing Accounting Risk." Harvard Business School Background Note 105-054, February 2005. (Revised December 2012.)
- February 1987 (Revised July 1996)
- Case
Comdisco, Inc.: Financial Statement Analysis (B)
Keywords:
Financial Statements
Palepu, Krishna G. "Comdisco, Inc.: Financial Statement Analysis (B)." Harvard Business School Case 187-119, February 1987. (Revised July 1996.)
- November 1993 (Revised July 1995)
- Background Note
Introduction to Transnational Financial Statement Analysis
By: David F. Hawkins
Hawkins, David F. "Introduction to Transnational Financial Statement Analysis." Harvard Business School Background Note 194-029, November 1993. (Revised July 1995.)
- June 1993 (Revised April 1996)
- Teaching Note
Statements of Cash Flows: Three Examples TN
By: William J. Bruns Jr. and Julie H. Hertenstein
Teaching Note for (9-193-103).
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- August 1996 (Revised May 1997)
- Case
First Investments, Inc.: Analysis of Financial Statements
By: David F. Hawkins
A summer intern is asked to perform a financial value analysis of a company's financial report for the period 1987-1994.
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Hawkins, David F. "First Investments, Inc.: Analysis of Financial Statements." Harvard Business School Case 197-010, August 1996. (Revised May 1997.)
- September 2013
- Case
The Case of the Unidentified Industries—2013
By: Mihir A. Desai, William E. Fruhan Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14...
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Keywords:
Financial Management;
Accounting Statements;
Ratio Analysis;
Financial Statements;
Finance
Desai, Mihir A., William E. Fruhan Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Case 214-028, September 2013.
- March 2024
- Module Note
Accounting Standards for the 21st Century
By: Jonas Heese
Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a...
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Heese, Jonas. "Accounting Standards for the 21st Century." Harvard Business School Module Note 124-056, March 2024.