Filter Results
:
(1,668)
Show Results For
-
All HBS Web
(1,668)
- People (23)
- News (300)
- Research (906)
- Multimedia (2)
- Faculty Publications (503)
Show Results For
-
All HBS Web
(1,668)
- People (23)
- News (300)
- Research (906)
- Multimedia (2)
- Faculty Publications (503)
- December 2014
- Article
Market Competition, Earnings Management, and Persistence in Accounting Profitability Around the World
We examine how cross-country differences in product, capital, and labor market competition, and earnings management affect mean reversion in accounting return on assets. Using a sample of 48,465 unique firms from 49 countries, we find that accounting returns mean...
View Details
Keywords:
Corporate Performance;
Valuation;
Equity Valuation;
Persistence;
Competitive Advantage;
Institutions;
Earnings Management;
Labor Market;
Capital Markets;
Competition;
Profit;
Performance;
Supply and Industry;
Financial Statements;
Government and Politics;
Globalized Markets and Industries
Healy, Paul M., George Serafeim, Suraj Srinivasan, and Gwen Yu. "Market Competition, Earnings Management, and Persistence in Accounting Profitability Around the World." Review of Accounting Studies 19, no. 4 (December 2014): 1281–1308.
- Fast Answer
Companies: small or private
Where can I find information on small and/or private companies? Information on private companies in the U.S. is hard to come by, particularly financial information, and many sources that provide revenue data are unreliable for particular...
View Details
- November 1990 (Revised September 2004)
- Case
Circuit City Stores, Inc. (A)
By: William J. Bruns Jr. and Susan Harmeling
Circuit City sells consumer electronic equipment, appliances, and extended service and warranty contracts which supplement those provided by equipment manufacturers. Equipment is sold at low margins, while warranties carry very high margins. A question has been raised...
View Details
Keywords:
Sales;
Cost;
Profit;
Financial Statements;
Revenue;
Marketing Strategy;
Electronics Industry;
Consumer Products Industry
Bruns, William J., Jr., and Susan Harmeling. "Circuit City Stores, Inc. (A)." Harvard Business School Case 191-086, November 1990. (Revised September 2004.)
- 01 Feb 2000
- News
HBS Honored for Addressing Business and Societal Issues
HBS, along with ten other business schools, has been recognized for its "cutting-edge programs incorporating societal-business issues" in a report issued by the World Resources Institute and the Initiative for Social Innovation through Business. Titled Beyond Grey...
View Details
- November 1999 (Revised June 2001)
- Case
Seitel, Inc.
By: David F. Hawkins
The company's accounting for its seismic data library is questioned. Teaching Purpose: Inventory accounting.
View Details
Keywords:
Stock Shares;
Financial Statements;
Business Earnings;
Financial Reporting;
Stock Options;
Mathematical Methods;
Accounting Industry
Hawkins, David F. "Seitel, Inc." Harvard Business School Case 100-022, November 1999. (Revised June 2001.)
- Web
4.6 HBS Campus Demonstration Policy - MBA
4. General Policies 4.6 HBS Campus Demonstration Policy Welcome to HBS Being a Student at HBS 1. Academic Information & Policies 2. Integrity & Standards of Conduct 3. Financial Obligations 4. General Policies 4.1 Student Travel 4.2...
View Details
- May 2009
- Supplement
Ceres Gardening Company: Funding Growth in Organic Products, Spreadsheet for Instructors (Brief Case)
By: John H. McArthur and Joel L. Heilprin
- May 2009
- Teaching Note
Ceres Gardening Company: Funding Growth in Organic Products (Brief Case)
By: John H. McArthur and Sunru Yong
Teaching Note to 4017.
View Details
- Web
Consolidated Balance Sheet - Annual Report 2014
Financials Balance Sheet 5-Year Data Summary CFO Letter Consolidated Balance Sheet Statement of Activity & Cash Flows Supplemental Financial Information Assets IN MILLIONS for...
View Details
- 01 Jun 1998
- News
Investigation Leads to Sanctions, Recommendations
This spring, while the Class of 1998 was preparing to leave HBS to launch promising careers in business management, they, along with the entire HBS community, were also struggling to come to terms with a disturbing situation that existed...
View Details
- Web
2.1.4 Classroom Non-Attribution - MBA
Materials 2.8 MBA Community Values Annual Report (2023) 3. Financial Obligations 4. General Policies 5. Technology, Copyright, & Publishing Policies 6. Important Contact Information Harvard Business School’s mission is to educate leaders...
View Details
- 15 Mar 2021
- Office Hours
Readers Ask: What's the Next 'Big Thing' in Finance?
and integrates all of these advances in technology that will impact how individuals save, how they invest, and how they interact with all aspects of their finances. "Keep your ear to the ground and your eyes open on fintech." Now, importantly, it’s not just how View Details
- 28 Sep 2017
- News
Alumni-Founded Aerospace Pioneer Orbital Acquired for $7.8 Billion
two years ago, and will make Northrop the fourth-largest Pentagon contractor. In a statement about the deal, Thompson said: “The unique alignment in culture and mission offered by this transaction will allow us to maintain strong...
View Details
- 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
Hawkins, David F., and Jacob Cohen. "Arthur Andersen LLP." Harvard Business School Case 103-061, February 2003. (Revised June 2006.)
- 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
Narayanan, V.G., and Lisa Brem. "Areva." Harvard Business School Case 109-092, May 2009. (Revised June 2009.)
- Web
Consolidated Balance Sheet - Annual Report 2017
Financials Consolidated Balance Sheet 1ms Assets IN MILLIONS for the Fiscal Year ended June 30... 2017 2016 2015 Cash $ 80 $ 61 $ 62 Current Use Reserves 145 103 125 Receivables, Loans, & Other Assets 177 178 150 Invested Funds Endowment...
View Details
- 03 Apr 2006
- Research & Ideas
The Competitive Advantage of Global Finance
common mistakes made by international managers, and the development of his book for readers interested in "the opportunities of managing in a global setting." Sean Silverthorne: International Finance and its case studies explore various dimensions of View Details
- 01 Apr 1998
- News
Emerging Information
one of London's leading investment banks, Mueller took a deep breath and punched in the name of an obscure Polish company about which the bank needed information. There was a hit, then another. Soon, no fewer than 87 separate items, from View Details
Keywords:
Paul Michelman
- 01 Sep 2010
- News
Letters to the Editor
graduating MBAs to engage in and influence the key strategic priorities of leading social sector organizations. Although the article cited the generous financial support that HBS and its donor base provides to fellows, it’s also worth...
View Details
- August 2010 (Revised February 2012)
- Supplement
Cosmeticos de Espana, S.A. (D)
By: David F. Hawkins
The fourth case in the Cosmeticos de Espana case series. What should management's accounting response be to the imposition of foreign currency controls?
View Details
Keywords:
Financial Statements;
Decision Choices and Conditions;
Inflation and Deflation;
Currency Exchange Rate;
Governance Controls;
Beauty and Cosmetics Industry;
Spain;
Venezuela
Hawkins, David F. "Cosmeticos de Espana, S.A. (D)." Harvard Business School Supplement 111-030, August 2010. (Revised February 2012.)