Publications

January 2003 (Revised May 2003)
Case

Yahoo!'s Stock-Based Compensation (B)

By: Paul M. Healy and Jacob Cohen

Supplements the (A) case. View Details

Keywords: Web Services Industry; Technology Industry

January 2003 (Revised May 2003)
Case

Yahoo!'s Stock-Based Compensation (C)

By: Paul M. Healy and Jacob Cohen

Supplements the (A) case. View Details

Keywords: Web Services Industry; Technology Industry

January 2003 (Revised May 2003)
Case

Yahoo!'s Stock-Based Compensation (D)

By: Paul M. Healy and Jacob Cohen

Supplements the (A) case. View Details

Keywords: Web Services Industry; Technology Industry

October 2002 (Revised January 2013)
Case

Krispy Kreme Doughnuts

By: Paul M. Healy

Krispy Kreme is a rapidly growing firm with a business model that has excited Wall Street. View Details

Keywords: Business Growth and Maturation; Business Model; Financial Statements; Forecasting and Prediction; Financial Reporting; Performance Evaluation; Business Strategy; Food and Beverage Industry; New York (city, NY)

October 2002 (Revised October 2005)
Case

United Parcel Service's IPO

By: Paul M. Healy, Brett Laschinger and Ajay Shroff

Examines the valuation of United Parcel Service (UPS) at the time of its IPO in mid-1999. Offers students the opportunity to assess UPS's current performance relative to its major competitor, Federal Express (FedEx), and to judge whether that performance is... View Details

Keywords: Initial Public Offering; Valuation; Performance Evaluation; Competition; Shipping Industry; Georgia (state, US)

July 2002 (Revised April 2003)
Case

Computer Associates International, Inc.: Governance and Investor Communication Challenge

By: Paul M. Healy and Krishna G. Palepu

Sanjay Kumar, the CEO of Computer Associates, faces investor communication challenges following the company's implementation of a new business model and the accompanying change method used to recognize revenue. Despite management's confidence that the new business... View Details

Keywords: Business Earnings; Earnings Management; Stock Shares; Problems and Challenges; Communication Strategy; Accrual Accounting; Business Model; Budgets and Budgeting; Corporate Governance; Revenue; Computer Industry; Information Technology Industry

June 10, 2002
Article

Audit the audit committees: VIEWPOINT PAUL HEALY AND KRISHNA PALEPU: After Enron, boards must change the focus and provide greater financial transparency

By: P. M. Healy

Keywords: Corporate Disclosure; Accounting Audits

June 2002
Article

R&D Accounting and the Tradeoff between Relevance and Objectivity

By: P. M. Healy

Keywords: Research and Development; Accounting

2002
Book

Reading Financial Reports

By: William J. Bruns, Paul M. Healy, J. H. Hertenstein, Robert S. Kaplan and Sharon M. McKinnon

Keywords: Finance; Reports

December 2001
Article

Analyst Specialization and Conglomerate Stock Breakups

By: Stuart C. Gilson, Paul M. Healy, Christopher F. Noe and Krishna G. Palepu

Keywords: Stocks

September 2001
Background Note

Financial Reporting Environment, The

By: Paul M. Healy, Amy P. Hutton, Robert S. Kaplan and Krishna G. Palepu

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