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All HBS Web
(1,726)
- People (23)
- News (300)
- Research (903)
- Multimedia (2)
- Faculty Publications (503)
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- June 2015
- Supplement
Generating Higher Value at IBM (A): EPS Forecasting Model
By: Benjamin C. Esty and Scott Mayfield
This case analyzes IBM's financial performance and its capital allocation decisions over a 10-year period from 2004-2013, during which IBM returned more than $140B to shareholders through a combination of dividends and share repurchases. During this time, CEO Sam...
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- May 2015 (Revised September 2017)
- Case
Generating Higher Value at IBM (A)
By: Benjamin C. Esty and E. Scott Mayfield
This case analyzes IBM's financial performance and its capital allocation decisions over a 10-year period from 2004-2013, during which IBM returned more than $140B to shareholders through a combination of dividends and share repurchases. During this time, CEO Sam...
View Details
Keywords:
Dividends;
Share Repurchases;
Earnings Guidance;
Financial Statement Analysis;
Financial Ratios;
Payout Policy;
Earnings Per Share (EPS);
Earnings Management;
Change Management;
Leadership;
Transformation;
Financial Strategy
Esty, Benjamin C., and E. Scott Mayfield. "Generating Higher Value at IBM (A)." Harvard Business School Case 215-058, May 2015. (Revised September 2017.)
- 2019
- White Paper
Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy
By: George Serafeim, T. Robert Zochowski and Jennifer Downing
Reimagining capitalism is an imperative. We need to create a more inclusive and sustainable form of capitalism that works for every person and the planet. Massive environmental damage, growing income and wealth disparity, stress, and depression within developed...
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Keywords:
Impact-Weighted Accounts;
IWAI;
Background;
Economic Systems;
Economy;
Corporate Social Responsibility and Impact;
Measurement and Metrics;
Financial Statements
Serafeim, George, T. Robert Zochowski, and Jennifer Downing. "Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy." White Paper, Harvard Business School, Boston, MA, September 2019.
- 01 May 2020
- In Practice
COVID-19’s Hard Lessons Might Prepare Business for Climate Change
The coronavirus pandemic caught the business world by surprise, but the catastrophe might force companies to face a crisis that has been unfolding in plain sight: climate change. We asked faculty members affiliated with the Business and Environment Initiative at...
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Keywords:
by Danielle Kost
- 2013
- Book
Business Analysis and Valuation: Using Financial Statements, Text and Cases
By: Krishna G. Palepu and Paul M. Healy
This book provides a framework for business analysis and has been used by business schools throughout the world. It provides a foundation for analysis using four key steps: 1) Strategy analysis: Identifying a firm's strategy and understanding sources of its competitive...
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Keywords:
Governance;
Debt Securities;
Valuation;
Performance Evaluation;
Financial Statements;
Credit;
Business Ventures;
Strategy;
Financial Condition;
Mergers and Acquisitions;
Forecasting and Prediction
Palepu, Krishna G., and Paul M. Healy. Business Analysis and Valuation: Using Financial Statements, Text and Cases. 5th ed. Cengage Learning, 2013.
- June 2015 (Revised September 2017)
- Supplement
Generating Higher Value at IBM
By: Benjamin C. Esty and Scott Mayfield
This case analyzes IBM's financial performance and its capital allocation decisions over a 10-year period from 2004-2013, during which IBM returned more than $140B to shareholders through a combination of dividends and share repurchases. During this time, CEO Sam...
View Details
- 29 Sep 2008
- Research & Ideas
Financial Crisis Caution Urged by Faculty Panel
Harvard Business School faculty members, looking at the U.S. financial crisis from a variety of disciplines, urged caution and prudent analysis in a recent panel discussion. The discussion titled "Turmoil on the Street: Fathoming the...
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- January 2013
- Case
Luotang Power: Variances Explained
By: Robert Simons and Craig Chapman
The general manager of Luotang Power, a coal-fired power plant located in central China, reviews annual results before a meeting with the board of directors. He thought the company performed well during the year and both plant availability and fuel economy had improved...
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Keywords:
China;
Financial Statements;
Management Accounting;
Variance Analysis;
Environmental Regulations;
Incentives;
Electric Power Generation;
Contracts;
Valuation;
Energy Generation;
Accounting;
Performance Evaluation;
Energy Industry;
China
Simons, Robert, and Craig Chapman. "Luotang Power: Variances Explained." Harvard Business School Brief Case 913-533, January 2013.
- October 2000
- Teaching Note
Drivers of Industry Financial Structure
By: Dwight B. Crane and Indra Reinbergs
Teaching Note for (9-201-039).
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- July – August 2008
- Article
Reduce the Risk of Failed Financial Judgments
By: Robert G. Eccles Jr. and Edward J. Riedl
When crucial financial estimates rely on judgment, companies can minimize their risk by turning to appraisers, actuaries, and evaluators, whether internal, external, or a combination.
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Eccles, Robert G., Jr., and Edward J. Riedl. "Reduce the Risk of Failed Financial Judgments." HBS Centennial Issue Harvard Business Review 86, nos. 7/8 (July–August 2008).
- February 2013
- Case
Diamond Foods, Inc.
By: Suraj Srinivasan and Tim Gray
The Diamonds Foods, Inc. case describes the major accounting blow up at the company in late 2011 that was triggered by a report by Off Wall Street, a prominent short selling research firm. Diamond Foods, a high flying growth company in 2011, grew from a walnut farmers'...
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Keywords:
Accounting Restatements;
Accounting Scandal;
Accounting;
Financial Analysis;
Financial Statement Analysis;
Short Selling;
Revenue Recognition;
Board Of Directors;
Audit Committees;
Auditing;
Financial Reporting;
Financial Statements;
Agribusiness;
Accrual Accounting;
Earnings Management;
Corporate Accountability;
Corporate Disclosure;
Corporate Governance;
Valuation;
Revenue;
Agriculture and Agribusiness Industry;
California;
Cambridge
Srinivasan, Suraj, and Tim Gray. "Diamond Foods, Inc." Harvard Business School Case 113-055, February 2013.
- May 1990 (Revised September 1994)
- Background Note
Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information
Provides a framework that helps explain these real-world observations about accounting and financial statement analysis. When managers have superior information on firms' strategies, and when investors suspect that managers have incentives not to fully disclose this...
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Palepu, Krishna G. "Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information." Harvard Business School Background Note 190-188, May 1990. (Revised September 1994.)
- December 2012
- Case
Trouble Brewing for Green Mountain Coffee Roasters
By: Suraj Srinivasan and Michael Norris
In October 2011, noted hedge fund manager David Einhorn of Greenlight Capital delivered a presentation at an investors' conference analyzing the business and accounting quality weaknesses of Green Mountain Coffee Roasters. Until then Green Mountain had exhibited rapid...
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Keywords:
Accounting Fraud;
Accounting Quality;
Accounting Red Flags;
Accounting Restatements;
Accounting Scandal;
Accounting Information;
Financial Accounting;
Financial Analysts;
Financial Analysis;
Financial Intermediaries;
Hedge Funds;
Financial Ratios;
Financial Statement Analysis;
Valuation Methodologies;
Earnings Quality;
Accounting;
Quality;
Earnings Management;
Valuation;
Crime and Corruption;
Mergers and Acquisitions;
Financial Reporting;
Investment Funds;
Financial Statements;
Food and Beverage Industry
Srinivasan, Suraj, and Michael Norris. "Trouble Brewing for Green Mountain Coffee Roasters." Harvard Business School Case 113-035, December 2012.
- June 2017
- Teaching Note
Project Sun Devil and Project Paris
By: Nori Gerardo Lietz and Alexander W. Schultz
Tony Lee is preparing to present a project to the investment committee of Howard Street Capital. He will be recommending an investment in Project Sun Devil, a high-quality 225-unit student housing rental property near Tempe, Arizona. Tony Lee will compete for capital...
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Keywords:
General Management;
Financial Analysis;
Return On Assets;
Accounting;
Performance Measurement;
Financial Ratios;
Return On Equity;
Financial Statements;
Profitability Analysis;
Portfolio Investment;
Portfolio Management;
Real Estate;
Property;
Investment Portfolio;
Investment Return;
Analysis;
Real Estate Industry;
United States
- 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.)
- February 2013 (Revised June 2017)
- Case
Project Sun Devil and Project Paris
Tony Lee is preparing to present a project to the investment committee of Howard Street Capital. He will be recommending an investment in Project Sun Devil, a high-quality 225-unit student housing rental property near Tempe, Arizona. Tony Lee will compete for capital...
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Keywords:
General Management;
Financial Analysis;
Return On Assets;
Accounting;
Performance Measurement;
Financial Ratios;
Return On Equity;
Financial Statements;
Profitability Analysis;
Portfolio Investment;
Portfolio Management;
Real Estate;
Property;
Investment Portfolio;
Investment Return;
Real Estate Industry;
United States
Lietz, Nori Gerardo. "Project Sun Devil and Project Paris." Harvard Business School Case 213-078, February 2013. (Revised June 2017.)
- May 2015 (Revised December 2016)
- Supplement
Generating Higher Value at IBM (B)
By: Benjamin C. Esty and E. Scott Mayfield
Keywords:
Dividends;
Share Repurchases;
Earnings Guidance;
Financial Statement Analysis;
Financial Ratios;
Payout Policy;
Earnings Per Share (EPS);
Value Creation;
Financial Statements;
Corporate Finance;
Computer Industry
Esty, Benjamin C., and E. Scott Mayfield. "Generating Higher Value at IBM (B)." Harvard Business School Supplement 215-059, May 2015. (Revised December 2016.)
- 2011
- Teaching Note
Juner New Materials: On the Road to IPO (TN)
By: F. Warren McFarlan, Donglin Xia, Ning Jia and Ziqian Zhao
Juner New Materials (Juner) is a private China-based company that develops, produces, and distributes modified plastic compounds. Founded in 1995 by female serial entrepreneur Xiaomin Chen, Juner has exhibited strong performance and growth potential in the past fifteen...
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Keywords:
Emerging Markets;
Entrepreneurship;
Financial Statements;
IPO;
Valuation;
Women Executives;
China;
Plastics;
China
McFarlan, F. Warren, Donglin Xia, Ning Jia, and Ziqian Zhao. "Juner New Materials: On the Road to IPO (TN)." Tsinghua University Teaching Note, 2011.
- January 4, 2019
- Article
How Companies Can Balance Social Impact and Financial Goals
By: Marya L. Besharov, Wendy K. Smith and Michael Tushman
It’s notoriously difficult for a business to manage two separate-but-equal goals—making money and creating social value at the same time, for example, or managing an existing business at the same time that you invent a new one. Most attempts at managing these...
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Keywords:
Goals and Objectives;
Management;
Corporate Social Responsibility and Impact;
Profit;
Decision Making
Besharov, Marya L., Wendy K. Smith, and Michael Tushman. "How Companies Can Balance Social Impact and Financial Goals." Harvard Business Review (website) (January 4, 2019).
- February 2023
- Article
The Effect of Systems of Management Controls on Honesty in Managerial Reporting
By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan
While budgetary controls with capital rationing are optimal in theory and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether...
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Keywords:
Directing Controls;
Misreporting;
Mission Statements;
Participative Budgeting;
Stewardship Theory;
Systems Of Management Controls;
Capital;
Budgets and Budgeting;
Mission and Purpose
Deore, Aishwarrya, Susanna Gallani, and Ranjani Krishnan. "The Effect of Systems of Management Controls on Honesty in Managerial Reporting." Art. 101401. Accounting, Organizations and Society 105 (February 2023).