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    • News  (36)
    • Research  (425)
    • Multimedia  (1)
  • Faculty Publications  (329)

Show Results For

  • All HBS Web  (575)
    • News  (36)
    • Research  (425)
    • Multimedia  (1)
  • Faculty Publications  (329)
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  • 1996
  • Book

Business Analysis and Valuation Using Financial Statements

By: Victor L Bernard, Paul M. Healy and Krishna G. Palepu
Keywords: Financial Statements; Valuation
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Bernard, Victor L., Paul M. Healy, and Krishna G. Palepu. Business Analysis and Valuation Using Financial Statements. Cincinnati, OH: South-Western College Publishing, 1996.
  • December 1999 (Revised December 2010)
  • Background Note

Accounting for Income Taxes

By: David F. Hawkins
Accounting for Income taxes under US-GAAP and IFRS. Analysis of income tax information in financial statements. View Details
Keywords: Financial Statements; Taxation; Standards
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Hawkins, David F. "Accounting for Income Taxes." Harvard Business School Background Note 100-035, December 1999. (Revised December 2010.)
  • August 1992 (Revised September 2004)
  • Background Note

Introduction to Financial Ratios and Financial Statement Analysis

By: William J. Bruns Jr.
Introduces and describes meaning and uses for financial ratios to assess profitability, activity, solvency and leverage, and returns to shareholders. View Details
Keywords: Financial Statements; Finance
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Bruns, William J., Jr. "Introduction to Financial Ratios and Financial Statement Analysis." Harvard Business School Background Note 193-029, August 1992. (Revised September 2004.)
  • 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. View Details
Keywords: Analysis; Financial Statements
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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.)
  • June 2021 (Revised November 2024)
  • Case

MicroStrategy: Accounting for Cryptocurrency

By: Jonas Heese and Annelena Lobb
On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had... View Details
Keywords: Cryptocurrency; Share Price; Electronic Commerce; Intangible Assets; Assets; Accounting; Financial Statements; Financial Management; Financial Reporting; Analytics and Data Science; E-commerce
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Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency." Harvard Business School Case 121-066, June 2021. (Revised November 2024.)
  • 24 Oct 2008
  • Working Paper Summaries

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

Keywords: by Edward J. Riedl & Suraj Srinivasan
  • September 2013
  • Teaching Note

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... View Details
Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance
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Desai, Mihir A., William E. Fruhan, Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Teaching Note 214-030, September 2013.
  • 2020
  • Working Paper

A Preliminary Framework for Product Impact-Weighted Accounts

By: George Serafeim and Katie Trinh
While there has been significant progress in the measurement of an organization’s environmental and social impacts from its operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper, we provide a framework for... View Details
Keywords: Social Impact; Product Life Cycle; Environment; Sustainability; Measurement; Metrics; Impact Investing; ESG; ESG (Environmental, Social, Governance) Performance; ESG Reporting; Product; Environmental Sustainability; Measurement and Metrics; Framework; Financial Statements
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Serafeim, George, and Katie Trinh. "A Framework for Product Impact-Weighted Accounts." Harvard Business School Working Paper, No. 20-076, January 2020. (Revised October 2020.)
  • November 2005 (Revised September 2006)
  • Background Note

Accounting for Marketable Securities and the "Recycling" of Income

Gives an overview of accounting for equity investments less than 20%. Uses this accounting to introduce the issue of amounts included in the statement of comprehensive income during a different time period from its inclusion in net income (sometimes called "recycled... View Details
Keywords: Accounting; Investment; Equity
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Miller, Gregory S. Accounting for Marketable Securities and the "Recycling" of Income. Harvard Business School Background Note 106-025, November 2005. (Revised September 2006.)
  • March 1999
  • Article

Off Comes On: New Consolidated Financial Statements Proposed

By: David F. Hawkins
Keywords: Financial Statements
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Hawkins, David F. "Off Comes On: New Consolidated Financial Statements Proposed." Accounting Bulletin, no. 78 (March 1999).
  • May 2025
  • Case

Initial Financial Statements at Blank Corporation: Bridging Content and Commerce

By: Jung Koo Kang, Panje Jayden Kim and David Allen
This accounting case is intended to teach students how to compile an income statement, a balance sheet, and a cash flow statement. It focuses on Blank Corporation, an innovative South Korean company that bridged content and commerce by selling products directly through... View Details
Keywords: Accounting; Financial Statements; Business Startups; Social Media; Advertising; Digital Marketing; Consumer Products Industry; South Korea
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Kang, Jung Koo, Panje Jayden Kim, and David Allen. "Initial Financial Statements at Blank Corporation: Bridging Content and Commerce ." Harvard Business School Case 125-021, May 2025.
  • August 2018 (Revised April 2019)
  • Case

Fair Value Accounting at Berkshire Hathaway Inc. (A)

By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson
In May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this loss on the new accounting rules for equity securities which he criticized. In the case ‘Fair Value Accounting at Berkshire... View Details
Keywords: Equity Securities; FASB; Fair Value Accounting; Governing Rules, Regulations, and Reforms; Financial Services Industry
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Heese, Jonas, Suraj Srinivasan, Francois Brochet, and Christine Johnson. "Fair Value Accounting at Berkshire Hathaway Inc. (A)." Harvard Business School Case 119-030, August 2018. (Revised April 2019.)
  • November 2012
  • Exercise

Coca-Cola: Residual Income Valuation Exercise

By: Suraj Srinivasan
The exercise illustrates the use of the residual income (also known as the abnormal earnings) valuation approach. Students are asked to provide a valuation of Coca-Cola Company using the residual income valuation methodology and understand how it maps into the... View Details
Keywords: Business Analysis; Valuation; Residual Income Valuation; Accounting; Financial Accounting; Financial Analysis; Financial Statement Analysis; Financial Statements; Discounted Cash Flows
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Srinivasan, Suraj, Beiting Cheng, and Edward J. Riedl. "Coca-Cola: Residual Income Valuation Exercise." Harvard Business School Exercise 113-056, November 2012.
  • 2018
  • Other Teaching and Training Material

Financial Accounting Reading: Shareholders' Equity

By: Suraj Srinivasan
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help students master complex concepts.
This is a standalone reading designed to introduce... View Details
Keywords: Shareholders' Equity; Accounting; Financial Statements
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Srinivasan, Suraj. "Financial Accounting Reading: Shareholders' Equity." Core Curriculum Readings Series. Boston: Harvard Business Publishing 5075, 2018.
  • 14 Nov 2012
  • Research & Ideas

New Agenda for Corporate Accountability Reporting

How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details
Keywords: by Martha Lagace; Accounting; Energy; Utilities
  • March 2013
  • Case

NovaStar Financial: A Short Seller's Battle

By: Suraj Srinivasan and Amy Kaser
The NovaStar case describes the challenges faced by short seller Marc Cohodes of hedge fund Rocker Partners as he tried to expose what he thought was widespread fraud in mortgage lender NovaStar Financial. The case is set in the time period from 2001 to 2007 and tracks... View Details
Keywords: Short Selling; Financial Accounting; Financial Analysis; Financial Analysts; Valuation; Business Analysis; Financial Statement Analysis; Financial Statements; Securitization; Securities Analysis; Fraud; Accounting Quality; Accounting Red Flags; Accounting Restatements; Hedge Fund; Hedge Funds; Accounting Scandal; Accounting Fraud; Financial Crisis; Financial Intermediaries; Financial Firms; Corporate Accountability; Subprime Lending; Mortgage Lending; Accounting; Accrual Accounting; Fair Value Accounting; Governance; Governance Compliance; Corporate Governance; Governance Controls; Financial Services Industry; United States; California
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Srinivasan, Suraj, and Amy Kaser. "NovaStar Financial: A Short Seller's Battle." Harvard Business School Case 113-120, March 2013.
  • October 2007
  • Article

The Influence of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital

By: Michael D. Kimbrough
Statement of Financial Accounting Standards 141 (SFAS No. 141)'s requirement that an acquirer in a business combination estimate the fair value of the target's separately identifiable assets and liabilities (including research and development capital) provides a rare... View Details
Keywords: Information; Value Creation; Fair Value Accounting; Research and Development; Financial Statements; Capital
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Kimbrough, Michael D. "The Influence of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital." Accounting Review 82, no. 5 (October 2007): 1195–1225.
  • November 1999 (Revised June 2011)
  • Background Note

Accounting for Foreign Operations

By: David F. Hawkins
Students are required to compute and explain the quality annual earnings per share figures and major differences between managing domestic and global operations. View Details
Keywords: Business Earnings; Financial Statements; International Accounting; Globalized Firms and Management
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Hawkins, David F. "Accounting for Foreign Operations." Harvard Business School Background Note 100-024, November 1999. (Revised June 2011.)
  • February 2003 (Revised November 2003)
  • Exercise

Accounting for Pensions at General Motors Corporation (B)

By: David F. Hawkins and Jacob Cohen
A potential investor in General Motor's stock reviews the retiree benefit note data included in the company's 2001 financial statements as part of the investment analysis of the company. View Details
Keywords: Investment; Accounting; Compensation and Benefits; Accounting Industry; Accounting Industry; Accounting Industry
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Hawkins, David F., and Jacob Cohen. "Accounting for Pensions at General Motors Corporation (B)." Harvard Business School Exercise 103-053, February 2003. (Revised November 2003.)
  • June 2005
  • Teaching Note

Accounting Fraud at WorldCom (TN)

By: Robert S. Kaplan
Teaching Note to (9-104-071). View Details
Keywords: Accounting Audits; Financial Reporting; Financial Statements; Accounting; Crime and Corruption; Governing and Advisory Boards; Telecommunications Industry
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Kaplan, Robert S. "Accounting Fraud at WorldCom (TN)." Harvard Business School Teaching Note 105-083, June 2005.
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