Financial Statement Analysis - Publications - Faculty & Research - Harvard Business School

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July 2012 (Revised November 2012)
Case

Dragonfly Corporation

By: Howard H. Stevenson and Jim Sharpe

After 3 years of losses and under legal threats from their landlord, a husband and wife team are faced with shutting the company down, buying time with the landlord or turning to their parents for additional funds. Despite opening a new location and seeing that sales... View Details

Keywords: Entrepreneurs; Entrepreneurial Management; Turnarounds; Bankruptcy; Bank Loan; Crisis Management; Family Business; Retail Trade; Financial Crisis; Financial Analysis; Entrepreneurship; Insolvency and Bankruptcy; Retail Industry; United States

Article

The Consumer Financial Protection Bureau: Financial Regulation for the Twenty-First Century

By: Leonard J. Kennedy, Patricia A. McCoy and Ethan S. Bernstein

After existing regulatory systems failed to prevent the recent financial crisis, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act, a sweeping reform designed to alleviate the crisis and prevent its recurrence. Out of this Act, the Consumer... View Details

April 2012
Article

Bouncing Out of the Banking System: An Empirical Analysis of Involuntary Bank Account Closures

By: Dennis Campbell, F. Asis Martinez-Jerez and Peter Tufano

Using a new database, we document the factors that relate to the extent of involuntary consumer bank account closure resulting from excessive overdraft activity. Consumers who have accounts involuntarily closed for overdraft activity may have limited or no access to... View Details

Keywords: Mathematical Methods; Customers; Social Issues; Outcome or Result; Budgets and Budgeting; Forecasting and Prediction; Competition; Banks and Banking; Policy; Personal Characteristics; Credit; Employment; United States

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2012
Working Paper

Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO

By: Felix Oberholzer-Gee and Julie Wulf

Performance-based pay is an important instrument to align the interests of managers with the interests of shareholders. However, recent evidence suggests that high-powered incentives also provide managers with incentives to manipulate the firm's reported earnings. The... View Details

Keywords: Compensation and Benefits; Interests; Business and Shareholder Relations; Motivation and Incentives; Earnings Management; Performance Evaluation; Stock Options

December 2011
Article

Economics Education and Greed

By: Long Wang, Deepak Malhotra and J. Keith Murnighan

The recent financial crisis, and repeated corporate scandals, raise serious questions about whether a business school education contributes to what some have described as a culture of greed. The dominance of economic-related courses in MBA curricula led us to assess... View Details

Keywords: Behavior; Ethics; Attitudes; Business Education; Economics; Education

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November 2011
Case

Pacific Grove Spice Company

By: William E. Fruhan and Craig Stephenson

Pacific Grove Spice Company is a profitable, rapidly growing manufacturer, marketer, and distributor of quality spices and seasonings. The company's business model requires significant investment in accounts receivable, inventory, and fixed assets to support sales.... View Details

Keywords: Capital Expenditures; Investments; Acquisitions; Securities Analysis; Debt Securities; Opportunities; Cost of Capital; Valuation; Investment; Capital Budgeting; Business Model; Cash Flow; Financing and Loans; Acquisition; Retail Industry; Food and Beverage Industry

September 2011 (Revised February 2013)
Case

Trucost: Valuing Corporate Environmental Impacts

By: Michael W. Toffel and Stephanie van Sice

Trucost provided corporate environmental performance data and analysis to institutional investors and corporate managers, but after operating for a decade had yet to achieve profitability. Trucost was struggling to effectively differentiate its high quality products... View Details

Keywords: Competitive Strategy; Knowledge Use and Leverage; Distribution Channels; Investment; Measurement and Metrics; Corporate Social Responsibility and Impact; Information; Value; Environmental Sustainability; Financial Services Industry

September 2011
Article

On Testing Business Models

By: D. Huelsbeck, K. Merchant and Tatiana Sandino

This study explored management decisions regarding formal empirical testing of business models. It documented a test of one company's business model under seemingly favorable conditions for such a test – a successful single product firm following a consistent strategy... View Details

Keywords: Performance Measurement; Non-financial Performance Measures; Business Models; Management Control; Decisions; Business Model; Performance Evaluation

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June 2011 (Revised October 2012)
Case

Patagonia Sur: For-Profit Land Conservation in Chile

By: Arthur I Segel, Nicolas Ibanez and Jay Verjee

Warren Adams founded Patagonia Sur in 2007 as one of the world's first for-profit land conservation businesses. His goal was to purchase over 100,000 acres of land in southern Chile and to run a variety of sustainable businesses to generate annual returns for... View Details

Keywords: Business Model; Environmental Sustainability; Profit; Investment; For-Profit Firms; Entrepreneurship; Investment Return; Revenue; Risk and Uncertainty; Capital; SWOT Analysis; Real Estate Industry; Chile

May 23, 2011
Article

Leading and Lagging Countries in Contributing to a Sustainable Society

By: Robert G. Eccles and George Serafeim

To determine the extent to which corporate and investor behavior is changing to contribute to a more sustainable society, researchers Robert Eccles and George Serafeim analyzed data involving over 2,000 companies in 23 countries. One result: a ranking of countries... View Details

Keywords: Change; Society; Corporate Disclosure; Natural Environment; Rank and Position; Social Issues; Financial Statements; Behavior

May 2011
Article

Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

By: George Serafeim

I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. Under EV accounting the present... View Details

Keywords: Financial Statements; Mergers and Acquisitions; Financial Reporting; Cash Flow; Contracts; Equity; Profit; Value; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Business and Shareholder Relations; Business Earnings

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April 2011
Teaching Note

Leasing Decision at Magnet Beauty Products, Inc. (TN)

By: Krishna G. Palepu and George Serafeim

Teaching Note for 111039. View Details

Keywords: Leasing; Financial Statements; Accounting; Standards; Beauty and Cosmetics Industry

March 2011
Article

Accounting Scholarship That Advances Professional Knowledge and Practice

By: Robert S. Kaplan

Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details

Keywords: Corporate Disclosure; Asset Pricing; Risk Management; Surveys; Capital Markets; Measurement and Metrics; Valuation; Fair Value Accounting; Management Analysis, Tools, and Techniques; Financial Reporting

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February 2011
Article

Dividend Taxes and International Portfolio Choice

By: Mihir Desai and Dhammika Dharmapala

This paper investigates how dividend taxes influence portfolio choices, using the response to the distinctive treatment of a subset of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA) of 2003. An open-economy after-tax capital asset... View Details

Keywords: Dividends; Portfolio Choice; Taxes; Tax Treaties; Foreign Portfolio Investment; Taxation; Lawfulness; Economy; Price; Equity; Stocks; Investment Portfolio; Opportunities; Behavior; United States

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February 2011
Article

Welfare Payments and Crime

By: C. Fritz Foley

Analysis of daily reported incidents of major crimes in twelve U.S. cities reveals an increase in crime over the course of monthly welfare payment cycles. This increase reflects an increase in crimes that are likely to have a direct financial motivation like burglary,... View Details

Keywords: Crime and Corruption; Motivation and Incentives; Welfare; United States

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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

January 2011 (Revised January 2012)
Supplement

The Case of the Unidentified Healthcare Companies2010 (CW)

By: Richard M.J. Bohmer, Ethan S Bernstein, Margarita Krivitski and Srinidhi Reddy

This case presents financial statements and selected rations for 14 unidentified healthcare organizations and asks that each set of financial information be matched with one of the following healthcare companies: a biotechnology firm, a community nursing company, a... View Details

Keywords: Financial Statements; Financial Management; Health Care and Treatment; Biotechnology Industry; Health Industry

January 2011 (Revised January 2012)
Case

The Case of the Unidentified Healthcare Companies2010

By: Richard Bohmer, Ethan Bernstein, Margarita Krivitski and Srinidhi Reddy

This case presents financial statements and selected ratios for 14 unidentified healthcare organizations and asks that each set of financial information be matched with one of the following healthcare companies: a biotechnology firm, a community nursing company, a... View Details

Keywords: Financial Reporting; Financial Statements; Health Care and Treatment; Health Industry

January 2011
Case

The Risk-Reward Framework at Morgan Stanley Research

By: Suraj Srinivasan and David Lane

The case describes the Risk-Reward framework that Morgan Stanley analysts use as a systematic approach to communicate a broader range of fundamental insights about a company rather than the traditional single point estimates. The goal of the framework is to focus the... View Details

Keywords: Financial Statements; Forecasting and Prediction; Equity; Framework; Management Analysis, Tools, and Techniques; Risk Management; Business Processes; Research; Valuation

2011
Article

'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

By: Joanne Horton, Richard H. Macve and George Serafeim

Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details

Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts

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