Filter Results
:
(903)
Show Results For
-
All HBS Web
(1,726)
- People (23)
- News (300)
- Research (903)
- Multimedia (2)
- Faculty Publications (503)
Show Results For
-
All HBS Web
(1,726)
- People (23)
- News (300)
- Research (903)
- Multimedia (2)
- Faculty Publications (503)
Sort by
- September 1960 (Revised April 1983)
- Background Note
Note on Financial Forecasting
Introduction to basic techniques of constructing pro forma statements and cash budgets. Illustrated by examples, supplemented by exercises.
View Details
Helfert, Erich A. "Note on Financial Forecasting." Harvard Business School Background Note 206-048, September 1960. (Revised April 1983.)
- September 2001
- Background Note
Financial Reporting Environment, The
Provides a framework for understanding the role of financial reporting and various intermediaries as mechanisms for reducing both adverse selection and moral hazard problems in capital markets. Financial reports reduce adverse selection by providing basic information...
View Details
Keywords:
Financial Reporting;
Financial Statements;
Capital Markets;
Venture Capital;
Corporate Disclosure;
Conflict of Interests
Healy, Paul M., Amy P. Hutton, Robert S. Kaplan, and Krishna G. Palepu. "Financial Reporting Environment, The." Harvard Business School Background Note 102-029, September 2001.
- December 1998
- Case
Retail Financial Services in 1998: Travelers
By: Stephen P. Bradley and Takia Mahmood
Provides an overview of Travelers Group's current strategy for retail financial services. Retail Financial Services in 1998 should be given to all students as background material. The class should then be split into groups, with each group receiving one of the...
View Details
Keywords:
Investment Funds;
Management Analysis, Tools, and Techniques;
Industry Structures;
Competition;
Competitive Strategy;
Financial Services Industry
Bradley, Stephen P., and Takia Mahmood. "Retail Financial Services in 1998: Travelers." Harvard Business School Case 799-056, December 1998.
- July 2004 (Revised January 2007)
- Case
H&R Block and "Everyday Financial Services"
By: Peter Tufano and Daniel Schneider
H&R Block, the U.S. market leader in tax preparation services, must decide whether to offer financial services to its low-income clients. H&R Block is facing increased competition from branded and nonbranded tax preparers, and the number of returns prepared by the...
View Details
Keywords:
Financial Management;
Income;
Taxation;
Product Development;
Financial Services Industry;
United States
Tufano, Peter, and Daniel Schneider. H&R Block and "Everyday Financial Services". Harvard Business School Case 205-013, July 2004. (Revised January 2007.)
- 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
Srinivasan, Suraj, and Amy Kaser. "NovaStar Financial: A Short Seller's Battle." Harvard Business School Case 113-120, March 2013.
- Teaching Interest
Creating the Modern Financial System
By: David A. Moss
Creating the Modern Financial System offers a vital perspective on finance and the financial system by exploring the historical development of key financial instruments and institutions worldwide. The premise of the course is that students will gain a richer and... View Details
- October 2021
- Case
Financial Reporting at Mattel
By: Aiyesha Dey, Trung Nguyen, Marshal Herrmann and Julia Kelley
In September 2020, Diana Ferguson was nearing her first Audit Committee meeting as the newly appointed Audit Committee chair of Mattel, Inc. Mattel was just recovering from an accounting scandal which had revealed the company’s poor internal controls and weak board...
View Details
Keywords:
Accounting;
Accounting Audits;
Financial Reporting;
Financial Statements;
Governance;
Corporate Accountability;
Corporate Disclosure;
Corporate Governance;
Governance Compliance;
Governance Controls;
Governing Rules, Regulations, and Reforms;
Governing and Advisory Boards;
Lawsuits and Litigation;
Business and Shareholder Relations;
Financial Services Industry;
Financial Services Industry;
Financial Services Industry;
North and Central America;
United States;
California
Dey, Aiyesha, Trung Nguyen, Marshal Herrmann, and Julia Kelley. "Financial Reporting at Mattel." Harvard Business School Case 122-006, October 2021.
- February 2003 (Revised March 2007)
- Case
Safe to Say at Prudential Financial
By: Amy C. Edmondson and Corey B. Hajim
The CEO initiated a cultural change process at Prudential Financial to support a major business reorientation. Prudential, historically a privately held ("mutual") insurance company, went public in 2001. The cultural change was intended to prepare the organization to...
View Details
Keywords:
Growth and Development Strategy;
Risk and Uncertainty;
Private Ownership;
Going Public;
Transformation;
Organizational Culture
Edmondson, Amy C., and Corey B. Hajim. "Safe to Say at Prudential Financial." Harvard Business School Case 603-093, February 2003. (Revised March 2007.)
- December 1998
- Case
Retail Financial Services in 1998: Merrill Lynch
By: Stephen P. Bradley and Takia Mahmood
Provides an overview of Merrill Lynch's current strategy for retail financial services. Retail Financial Services in 1998 should be given to all students as background material. The class should then be split into groups, with each group receiving one of the following...
View Details
Keywords:
Investment Funds;
Management Analysis, Tools, and Techniques;
Industry Structures;
Competition;
Competitive Strategy;
Financial Services Industry
Bradley, Stephen P., and Takia Mahmood. "Retail Financial Services in 1998: Merrill Lynch." Harvard Business School Case 799-055, December 1998.
- December 1998
- Case
Retail Financial Services in 1998: Fidelity Investments
By: Stephen P. Bradley and Takia Mahmood
Provides an overview of Fidelity Investment's current strategy for retail financial services. Retail Financial Services in 1998 should be given to all students as background material. The class should then be split into groups, with each group receiving one of the...
View Details
Keywords:
Investment Funds;
Management Analysis, Tools, and Techniques;
Industry Structures;
Competition;
Competitive Strategy;
Financial Services Industry
Bradley, Stephen P., and Takia Mahmood. "Retail Financial Services in 1998: Fidelity Investments." Harvard Business School Case 799-053, December 1998.
- December 1998
- Case
Retail Financial Services in 1998: Charles Schwab
By: Stephen P. Bradley and Takia Mahmood
Provides an overview of Charles Schwab's current strategy for retail financial services. Retail Financial Services in 1998 should be given to all students as background material. The class should then be split into groups, with each group receiving one of the following...
View Details
Keywords:
Investment Funds;
Management Analysis, Tools, and Techniques;
Industry Structures;
Competition;
Competitive Strategy;
Financial Services Industry
Bradley, Stephen P., and Takia Mahmood. "Retail Financial Services in 1998: Charles Schwab." Harvard Business School Case 799-052, December 1998.
- 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
This is a standalone reading designed to introduce... View Details
Srinivasan, Suraj. "Financial Accounting Reading: Shareholders' Equity." Core Curriculum Readings Series. Boston: Harvard Business Publishing 5075, 2018.
- December 1998
- Case
Retail Financial Services in 1998: First Union
By: Stephen P. Bradley and Takia Mahmood
Provides an overview of First Union's current strategy for retail financial services. Retail Financial Services in 1998 should be given to all students as background material. The class should then be split into groups, with each group receiving one of the following...
View Details
Keywords:
Investment Funds;
Management Analysis, Tools, and Techniques;
Industry Structures;
Competition;
Competitive Strategy;
Financial Services Industry
Bradley, Stephen P., and Takia Mahmood. "Retail Financial Services in 1998: First Union." Harvard Business School Case 799-054, December 1998.
- January 2022 (Revised March 2022)
- Module Note
Analysis of Financial and Non-Financial Information for Forecasting Performance
This note describes the main themes and cases of a teaching module on the analysis of information from, and outside of, financial statements for forecasting firms’ future financial performance. The module’s pedagogical goal is to deepen students’ understanding of the...
View Details
Wang, Charles C.Y. "Analysis of Financial and Non-Financial Information for Forecasting Performance." Harvard Business School Module Note 122-071, January 2022. (Revised March 2022.)
- April 2016
- Supplement
Preparing a Concession Bid at TAV Airports Holding - Exhibit 7 Supplement Model
By: C. Fritz Foley and Çiğdem Çelik
In 2013, TAV Airports Holding prepared a bid for the concession to build and operate the third Istanbul airport. This process involved input from various parts of the firm with operating and financial expertise. Burcu Geriş, the CFO of TAV Airports Holding, and her...
View Details
- June 2024
- Article
Going Digital: Implications for Firm Value and Performance
By: Wilbur Chen and Suraj Srinivasan
We examine firm value and performance implications of the growing trend of non-technology companies engaging in digital transformation. We measure digital activities in firms based on the disclosure of digital words in the business description section of 10-Ks. Digital...
View Details
Keywords:
Digital Technologies;
Valuation;
Return Predictability;
Financial Statement Analysis;
Performance;
Value;
Information Technology
Chen, Wilbur, and Suraj Srinivasan. "Going Digital: Implications for Firm Value and Performance." Review of Accounting Studies 29, no. 2 (June 2024): 1619–1665.
- 2013
- Working Paper
FIN Around the World: The Contribution of Financing Activity to Profitability
By: Russell Lundholm, George Serafeim and Gwen Yu
We study how the availability of domestic credit influences the contribution that financing activities make to a firm's return on equity (ROE). Using a sample of 51,866 firms from 69 countries, we find that financing activities contribute more to a firm's ROE in...
View Details
Keywords:
Domestic Credit;
Return Of Equity;
Corporate Performance;
Financial Statement Analysis;
Financial Statements;
Valuation;
Cost of Capital;
Asset Pricing;
Economic Growth
Lundholm, Russell, George Serafeim, and Gwen Yu. "FIN Around the World: The Contribution of Financing Activity to Profitability." Harvard Business School Working Paper, No. 13-011, July 2012. (Revised March 2014.)
- November 10, 2022
- Article
5 Ways Startups Can Prepare for a Recession
By: Lou Shipley
Startups face unique challenges during economic downturns. They typically aren’t yet profitable and so are reliant on outside funding—and therefore are especially exposed when macroeconomic conditions change. To make it through a recession, startup CEOs should hit the...
View Details
Keywords:
Entrepreneurship;
Organizational Culture;
Sales;
Customer Focus and Relationships;
Decisions;
Inflation and Deflation;
Financial Crisis;
Employee Relationship Management;
Business Startups;
Credit
Shipley, Lou. "5 Ways Startups Can Prepare for a Recession." Harvard Business Review Digital Articles (November 10, 2022).
- January 2013 (Revised August 2013)
- Case
First Solar: CFRA's Accounting Quality Concerns
By: Suraj Srinivasan and Ian McKown Cornell
The case relates to accounting quality analysis conducted by the leading research firm Center for Financial Research and Analysis (CFRA) on companies in the solar industry with a focus on First Solar Inc. In 2009, CFRA was concerned that First Solar, like much of the...
View Details
Keywords:
Accounting;
Accounting Quality;
Financial Accounting;
Financial Statement Analysis;
Accounting Fraud;
Accounting Red Flags;
Accounting Scandal;
Risk and Uncertainty;
Quality;
Earnings Management;
Valuation;
Crime and Corruption;
Financial Statements;
Energy Sources;
Green Technology Industry;
Accounting Industry;
Energy Industry
Srinivasan, Suraj, and Ian McKown Cornell. "First Solar: CFRA's Accounting Quality Concerns." Harvard Business School Case 113-044, January 2013. (Revised August 2013.)
- June 2001 (Revised August 2005)
- Background Note
A Conceptual Framework for Financial Reporting
By: David F. Hawkins and Jacob Cohen
Discusses the conceptual framework for financial reporting as set by the Financial Accounting Standards Board. Discusses the objectives of financial statements, assumptions of financial accounting, characteristics of accounting information, accounting principles for...
View Details
Hawkins, David F., and Jacob Cohen. "A Conceptual Framework for Financial Reporting." Harvard Business School Background Note 101-118, June 2001. (Revised August 2005.)