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- All HBS Web
(2,272)
- Faculty Publications (243)
- August 1994
- Case
Intuit, Inc.
The merger of two computer software firms with very rapidly growing non-overlapping products makes great strategic sense, but presents difficult valuation and accounting problems. How can a firm pay $225 million to acquire another firm with negligible current earnings,... View Details
Keywords: Valuation; Mergers and Acquisitions; Applications and Software; Accounting; Financial Strategy; Goodwill Accounting; Corporate Finance; Information Technology Industry; United States
Fruhan, William E., Jr. "Intuit, Inc." Harvard Business School Case 295-028, August 1994.
- December 1992 (Revised March 1997)
- Case
Peoria Engine Plant (A)
By: Robert S. Kaplan and Amy P. Hutton
Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
Keywords: Cost Management; Cost Accounting; Budgets and Budgeting; Earnings Management; Reports; Financial Reporting; Management Analysis, Tools, and Techniques; Performance Improvement; Performance Productivity; Factories, Labs, and Plants; Auto Industry
Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A)." Harvard Business School Case 193-082, December 1992. (Revised March 1997.)
- June 1991 (Revised December 1997)
- Case
Takeover of the Norton Co., The
By: Thomas R. Piper
After a decade of mediocre performance, the Norton Co. enters 1990 with the prospect of increased sales in the next few years. Yet Norton is pursuing slow growth industries, and a lower than expected earnings announcement at the beginning of 1990 has depressed earnings... View Details
Keywords: Mergers and Acquisitions; Business Conglomerates; Goals and Objectives; Forecasting and Prediction; Performance Evaluation; Revenue; Bids and Bidding; Business Processes; Ownership Stake
Piper, Thomas R. "Takeover of the Norton Co., The ." Harvard Business School Case 291-002, June 1991. (Revised December 1997.)
- June 1991
- Case
Continental Carriers, Inc.
By: W. Carl Kester
A U.S. trucking company is considering using debt for the first time to acquire another company. The directors of the company are divided in their opinion of the likely impact of leverage on Continental Carriers' performance. Their differences must be reconciled and a... View Details
Keywords: Debt Securities; Financing and Loans; Acquisition; Borrowing and Debt; Equity; Transportation Industry; United States
Kester, W. Carl. "Continental Carriers, Inc." Harvard Business School Case 291-080, June 1991.
- March 1991 (Revised April 1995)
- Case
IBP and the U.S. Meat Industry
By: David J. Collis and Nancy Donohue
IBP, the largest U.S. beef and pork processor, is facing deteriorating earnings and undertakes a fundamental strategic review in 1990. Having grown from its founding in 1961 to its current position as a low cost, innovative producer of boxed beef, and more recently... View Details
Keywords: Business or Company Management; Product; Competition; Business Earnings; Geography; Vertical Integration; Corporate Strategy; Food and Beverage Industry; United States
Collis, David J., and Nancy Donohue. "IBP and the U.S. Meat Industry." Harvard Business School Case 391-006, March 1991. (Revised April 1995.)
- 1991
- Article
How Management Bonus Plans Affect Reported Earnings
By: Paul M. Healy
Healy, Paul M. "How Management Bonus Plans Affect Reported Earnings." CPE Program Lesson 90-11. Accounting Today (1991).
- spring 1990
- Article
Earnings and Risk Changes Surrounding Primary Stock Offers
By: Paul M. Healy and Krishna G. Palepu
Healy, Paul M., and Krishna G. Palepu. "Earnings and Risk Changes Surrounding Primary Stock Offers." Journal of Accounting Research 28, no. 1 (spring 1990): 25–48.
- March 1990 (Revised June 1993)
- Case
Analog Devices, Inc.: The Half-Life System
By: Robert S. Kaplan
The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details
Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry
Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System." Harvard Business School Case 190-061, March 1990. (Revised June 1993.)
- November 1989
- Teaching Note
H.J. Heinz Co.: The Administration of Policy (A), (B), (C), and (D), Teaching Note
By: Kenneth E. Goodpaster and Thomas R. Piper
Teaching Note for (9-382-034, 035, 036, and 037). View Details
- July 1989 (Revised April 2001)
- Case
Kanthal (A)
By: Robert S. Kaplan
Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system... View Details
Keywords: Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry
Kaplan, Robert S. "Kanthal (A)." Harvard Business School Case 190-002, July 1989. (Revised April 2001.)
- July 1989
- Article
Earnings and Stock Splits
By: Paul Asquith, Paul M. Healy and Krishna G. Palepu
Asquith, Paul, Paul M. Healy, and Krishna G. Palepu. "Earnings and Stock Splits." Accounting Review 64, no. 3 (July 1989): 387–403.
- September 1988
- Article
Earnings Information Conveyed by Dividend Initiations and Omissions
By: Paul M. Healy and Krishna G. Palepu
Healy, Paul M., and Krishna G. Palepu. "Earnings Information Conveyed by Dividend Initiations and Omissions." Journal of Financial Economics 21, no. 2 (September 1988): 149–175.
- July 1988 (Revised May 1989)
- Background Note
On the Economics of a Parking Garage
By: David E. Bell
Introduces notions of cash flow, net present value, and internal rate of return by estimating the profitability of a parking garage. View Details
Bell, David E. "On the Economics of a Parking Garage." Harvard Business School Background Note 189-004, July 1988. (Revised May 1989.)
- October 1987 (Revised July 1991)
- Case
Tiffany & Co.
This premier retail jewelry company was bought from its parent, Avon, by a group of investors led by its own management in 1984. The company was highly leveraged, financially, and had to scramble to meet the cash flow and earnings requirements laid down by its lenders.... View Details
Keywords: Acquisition; Borrowing and Debt; Cash Flow; Price; Going Public; Apparel and Accessories Industry
Hayes, Samuel L., III. "Tiffany & Co." Harvard Business School Case 288-022, October 1987. (Revised July 1991.)
- May 1987 (Revised October 1996)
- Case
Murray Ohio Manufacturing Co.
After a record year in 1983, Murray Ohio's earnings declined in 1984. The company was faced with competition from cheap imports and was experiencing declining margins. Students are asked to analyze the company's 1984 financial statements and predict whether there is... View Details
Keywords: Financial Statements; Financial Reporting; Business Divisions; Cost Management; Spending; Decision Making; Change Management; Problems and Challenges; Management Systems; Manufacturing Industry
Palepu, Krishna G. "Murray Ohio Manufacturing Co." Harvard Business School Case 187-178, May 1987. (Revised October 1996.)
- July 1986 (Revised July 1991)
- Case
Nippon-WTI Ltd.
By: W. Carl Kester and Glynn Ferguson
A Japanese joint venture between a U.S. parent and a Japanese parent has proposed that 100% of the U.S. parent's product be produced in Japan rather than the 40% currently being manufactured there. This would require the U.S. parent to give up a dollar profit earned on... View Details
Keywords: Joint Ventures; Currency Exchange Rate; Profit; Product; Production; Strategy; Manufacturing Industry; Asia; Japan; United States
Kester, W. Carl, and Glynn Ferguson. "Nippon-WTI Ltd." Harvard Business School Case 287-006, July 1986. (Revised July 1991.)
- January 1984 (Revised August 1988)
- Background Note
Valuation Techniques
By: Howard H. Stevenson and Michael J. Roberts
Describes several approaches to valuation of a going concern: assets, earnings, and cash flow. View Details
Stevenson, Howard H., and Michael J. Roberts. "Valuation Techniques." Harvard Business School Background Note 384-185, January 1984. (Revised August 1988.)
- January 1979 (Revised April 1986)
- Case
Hanson Industries (C)
The management of Hanson is examining its near-term cash needs and the possible longer-term generation of earnings and cash. View Details
Hayes, Samuel L., III. "Hanson Industries (C)." Harvard Business School Case 279-066, January 1979. (Revised April 1986.)
- June 1977 (Revised September 1992)
- Case
Sorenson Research Co. (Abridged)
Presents the issues facing a high volume, high margin (but lightweight) medical products business. The company is trying to improve its inventory control to reduce inventory investment and improve service. The present multi-site inventory system is described and major... View Details
Keywords: Business Earnings; Investment; Volume; Service Delivery; Supply Chain; Performance Improvement; Medical Devices and Supplies Industry
Wheelwright, Steven C. "Sorenson Research Co. (Abridged)." Harvard Business School Case 677-257, June 1977. (Revised September 1992.)
- March 1969 (Revised January 2000)
- Case
Industrial Products, Inc.
By: Joseph L. Bower and John W. Rosenblum
Involves the decision of whether to construct a new plant in another part of the country for a line of fire protection equipment. Capital funds set aside for the construction are blocked by Fireguard's continued record of substantial operating losses and divisional... View Details
Keywords: Decision Choices and Conditions; Factories, Labs, and Plants; Capital; Construction; Financing and Loans; Expansion; Business Earnings; Markets; Product; Manufacturing Industry
Bower, Joseph L., and John W. Rosenblum. "Industrial Products, Inc." Harvard Business School Case 369-019, March 1969. (Revised January 2000.)