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All HBS Web
(591)
- News (35)
- Research (427)
- Multimedia (1)
- Faculty Publications (330)
- 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.
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Keywords:
Business Earnings;
Financial Statements;
International Accounting;
Globalized Firms and Management
Hawkins, David F. "Accounting for Foreign Operations." Harvard Business School Background Note 100-024, November 1999. (Revised June 2011.)
- Web
Accounting & Management - Doctoral
Brian K. Baik Aiyesha Dey Jonas Heese Joseph Pacelli Ethan C. Rouen Anywhere Sikochi Suraj Srinivasan Financial statement analysis Suraj Srinivasan Yuan Zou Management accounting & control systems Dennis...
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- 28 Sep 2009
- Research & Ideas
Improving Accountability at the World Bank
accountability and effectiveness today? What should it do about them? With a detailed description of the Bank's challenges of democratic accountability, its constraints, and recommendations for the future, HBS professor Alnoor Ebrahim...
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Keywords:
by Alnoor Ebrahim
- 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...
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- June 2005
- Teaching Note
Accounting Fraud at WorldCom (TN)
By: Robert S. Kaplan
Teaching Note to (9-104-071).
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- 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...
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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
Srinivasan, Suraj, and Amy Kaser. "NovaStar Financial: A Short Seller's Battle." Harvard Business School Case 113-120, March 2013.
- 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.
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Keywords:
Investment;
Accounting;
Compensation and Benefits;
Accounting Industry;
Accounting Industry;
Accounting Industry
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 2020 (Revised February 2021)
- Case
Accounting for Leases at American Airlines (A)
By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases...
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Keywords:
Accounting;
Financial Reporting;
Financial Statements;
Finance;
Governance;
Corporate Accountability;
Corporate Governance;
Governing Rules, Regulations, and Reforms;
Governing and Advisory Boards;
Leasing;
Accounting Industry;
Accounting Industry;
North and Central America;
United States
Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (A)." Harvard Business School Case 120-069, June 2020. (Revised February 2021.)
- 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.)
- March 1987 (Revised May 1995)
- Teaching Note
Comdisco, Inc.: Financial Statement Analysis (A) and (B), Teaching Note
Keywords:
Financial Statements
- April 2002
- Article
2002 CFA Level I and II Financial Statement Analysis Review
By: David F. Hawkins
Keywords:
Financial Statements
Hawkins, David F. "2002 CFA Level I and II Financial Statement Analysis Review." Accounting Bulletin, no. 106 (April 2002).
- 2015
- Working Paper
Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality
By: Robert G. Eccles and Tim Youmans
Under the prevailing ideology of "shareholder primacy" most boards of directors believe that they are prevented from considering stakeholders other than shareholders in determining material issues and materiality for strategy and reporting. New research is showing that...
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Keywords:
Governing and Advisory Boards;
Business and Stakeholder Relations;
Corporate Governance;
Business and Shareholder Relations
Eccles, Robert G., and Tim Youmans. "Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality." Harvard Business School Working Paper, No. 16-023, September 2015.
- Web
HBS - Financials | Statement of Activity & Cash Flows
across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2021, the School’s...
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- Web
Statement of Activity & Cash Flows - Financial Report 2015
generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2015, the School’s results for fiscal years 2013 and 2014 are presented in accordance with GAAP within the View Details
- Web
HBS - Financials | Statement of Activity & Cash Flows
the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2021, the School’s...
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- Web
Business Analysis and Valuation Using Financial Statements - Course Catalog
HBS Course Catalog Business Analysis and Valuation Using Financial Statements Course Number 1306 Associate Professor Joseph Pacelli Fall; Q1Q2; 3.0 credits 28 Sessions Paper/Project Career Focus This course provides a comprehensive...
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- Web
Statement of Activity & Cash Flows - Annual Report 2017
Financials Statement of Activity & Cash Flows 1ms Revenues IN MILLIONS for the Fiscal Year ended June 30... 2017 2016 2015 MBA Tuition & Fees $ 133 $ 127 $ 120 Executive Education Tuition 191 176 168 Publishing 221 217 203 Endowment...
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- Web
Statement of Activity & Cash Flows - Annual Report 2016
report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2016, the School’s results for fiscal years 2014 and 2015 are presented in accordance with...
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- Web
Statement of Activity & Cash Flows - Annual Report 2020
comparability across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal...
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