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- All HBS Web
(572)
- News (36)
- Research (425)
- Multimedia (1)
- Faculty Publications (328)
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- September 2023
- Supplement
Icahn Enterprises: Ponzi Scheme or Sound Investment
By: Aiyesha Dey, Jonas Heese and James Weber
Excel Supplement consists of financial statements of Icahn Enterprises and two competitors. View Details
Keywords: Financial Statements
- September 2006 (Revised February 2007)
- Case
Timing of Option Grants at UnitedHealth Group (A)
Faced with press allegations that executives' stock options might have been backdated, the Board of UnitedHealth Group needs to determine whether its accounting for the options was proper, and if not, what the restatement amount should be and what... View Details
Keywords: Governing and Advisory Boards; Ethics; Stock Options; Accounting; Crisis Management; Corporate Governance; Insurance Industry; Health Industry; United States
Ferri, Fabrizio. "Timing of Option Grants at UnitedHealth Group (A)." Harvard Business School Case 107-028, September 2006. (Revised February 2007.)
- Teaching Interest
Overview
Matthew has served as a Teaching Fellow for Harvard Business School's first-year required-curriculum acounting course Financial Reporting and Control (FRC), and the second-year elective Business Analysis and Valuation (BAV), where he taught technical sections on... View Details
- 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... View Details
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.)
- January 2011 (Revised August 2011)
- Supplement
Kanebo Ltd. (B)
By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno
Financial statements before and after restatement following revelation of fraud. View Details
Keywords: Cost Accounting; Financial Statements; Crime and Corruption; Business Conglomerates; Japan
Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (B)." Harvard Business School Supplement 111-038, January 2011. (Revised August 2011.)
- July 1982
- Supplement
Vicks Health Care Division: Project Scorpio (C), Student Assignment
Provides a blank five-year profit-and-loss statement for students to complete. View Details
Keywords: Financial Statements
Yip, George S. "Vicks Health Care Division: Project Scorpio (C), Student Assignment." Harvard Business School Supplement 583-009, July 1982.
- 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.)
- March 2011 (Revised February 2012)
- Supplement
Cosmeticos de Espana, S.A. (E)
By: David F. Hawkins
Spanish parent company must decide on the Euro/BsF exchange rate to translate its Venezuelan subsidiary's financial statements into Euros. View Details
Keywords: Financial Statements; Business Subsidiaries; Decision Choices and Conditions; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela
Hawkins, David F. "Cosmeticos de Espana, S.A. (E)." Harvard Business School Supplement 111-119, March 2011. (Revised February 2012.)
- 06 Jan 2003
- Research & Ideas
Why Expensing Options Doesn’t Solve the Problem
at Enron had nothing to do with the failure to expense options. Rather, it related to a failure to disclose something else entirely on both the income statement and the balance sheet. Enron had taken advantage of some very liberal (and... View Details
Keywords: by William Sahlman
- February 2003 (Revised April 2006)
- Case
Analyzing Edison Schools Inc. (A)
By: David F. Hawkins and Jacob Cohen
Provides the background information for Edison Schools, Inc. and the 2001 financial statements and footnotes. View Details
Hawkins, David F., and Jacob Cohen. "Analyzing Edison Schools Inc. (A)." Harvard Business School Case 103-062, February 2003. (Revised April 2006.)
- June 2017
- Case
AT&T Versus Verizon: A Financial Comparison
By: V.G. Narayanan and Joel L. Heilprin
This case asks students to prepare a report comparing the financial and operating performance of AT&T and Verizon. Taking the perspective of a communications industry analyst, they must also consider the differences between and implications of the companies' business... View Details
Keywords: Financial Statements; Operations; Analysis; Business Model; Accounting; Performance Effectiveness; Telecommunications Industry
Narayanan, V.G., and Joel L. Heilprin. "AT&T Versus Verizon: A Financial Comparison." Harvard Business School Brief Case 917-543, June 2017.
- 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... View Details
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.
- December 1999 (Revised March 2001)
- Case
Machinery International (A)
By: David F. Hawkins
A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes. A rewritten version of an earlier case. View Details
Keywords: Machinery and Machining; Financial Statements; Financial Reporting; Currency; Money; Accounting; Valuation; Accounting Industry; Accounting Industry; United States
Hawkins, David F. "Machinery International (A)." Harvard Business School Case 100-012, December 1999. (Revised March 2001.)
- May 1998
- Case
Data Saver Inc.
By: David F. Hawkins
An inventor must prepare financial statements to obtain financing for the commercial use of his invention. View Details
Hawkins, David F. "Data Saver Inc." Harvard Business School Case 198-042, May 1998.
- 2011
- Other Unpublished Work
What Do Private Firms Look Like?
By: John Asker, Joan Farre-Mensa and Alexander Ljungqvist
Private firms in the U.S. are not subject to public reporting requirements, so relatively little is known about their characteristics and behavior—until now. This Data Appendix describes a new database on private U.S. firms, created by Sageworks Inc. in cooperation... View Details
Keywords: Data and Data Sets; Behavior; Public Sector; Corporate Disclosure; Private Sector; Financial Statements; United States
Asker, John, Joan Farre-Mensa, and Alexander Ljungqvist. "What Do Private Firms Look Like?" 2011.
- August 1989 (Revised July 1993)
- Supplement
Harper Chemical Co., Inc., Addendum
Provides additional quantitative exhibits, including a pro forma income statement and break-even calculations for the operation and makes assumptions about marketing strategy. A rewritten version of an earlier case. View Details
Corey, E. Raymond. "Harper Chemical Co., Inc., Addendum." Harvard Business School Supplement 590-028, August 1989. (Revised July 1993.)
- February 2011 (Revised June 2011)
- Case
Aluar: Aluminio Argentino S.A. (A)
By: David F. Hawkins, Hernan Etiennot, Gustavo A. Herrero and Cintra Scott
Argentine government claims inflation rate is 8 percent but others claim it is double that rate. Analysts' attempts to adjust the company's financial statements for inflation. View Details
Keywords: Inflation and Deflation; Accounting; Financial Statements; Government and Politics; Argentina
Hawkins, David F., Hernan Etiennot, Gustavo A. Herrero, and Cintra Scott. "Aluar: Aluminio Argentino S.A. (A)." Harvard Business School Case 111-059, February 2011. (Revised June 2011.)
- August 2009 (Revised June 2011)
- Case
Kansas City Zephyrs Baseball Club, Inc. 2006
This case centers around a dispute between the owners and the players regarding the profitability of professional baseball teams in connection with the negotiations for a new collective bargaining agreement. The case describes the financial statements of the baseball... View Details
Keywords: Accrual Accounting; Financial Statements; Profit; Labor Unions; Measurement and Metrics; Agreements and Arrangements; Performance; Sports Industry; United States
Palepu, Krishna G. "Kansas City Zephyrs Baseball Club, Inc. 2006." Harvard Business School Case 110-022, August 2009. (Revised June 2011.)
- February 2011 (Revised July 2011)
- Supplement
Aluar: Aluminio Argentino S.A. (B)
By: David F. Hawkins, Hernan Etiennot, Gustavo A. Herrero and Hugo Pentenero
Argentine government claims inflation rate is 8 percent but others claim it is double that rate. Analysts' attempts to adjust the company's financial statements for inflation. View Details
Hawkins, David F., Hernan Etiennot, Gustavo A. Herrero, and Hugo Pentenero. "Aluar: Aluminio Argentino S.A. (B)." Harvard Business School Supplement 111-070, February 2011. (Revised July 2011.)
- Article
Brand Values and Capital Market Valuation
By: Mary Barth, Michael B. Clement, George Foster and Ron Kasznik
Brand value estimates are significantly positively related to prices and returns, incremental to accounting variables. Questionable brand value estimate reliability underlies lack of financial statement recognition for brands. Findings suggest estimates are relevant... View Details
Barth, Mary, Michael B. Clement, George Foster, and Ron Kasznik. "Brand Values and Capital Market Valuation." Review of Accounting Studies 3, nos. 1-2 (1998): 41–68.