Introduction To Financial Accounting - Publications - Faculty & Research

October 2013 (Revised December 2015)
Case

Alcoa's Bid for Alcan (A)

By: Paul Healy and Penelope Rossano

In spring 2007, Alcoa CEO Alain Belda was concerned about the company's market position in light of increased competition from developing markets. China's recent entry into the aluminum market was affecting both supply and demand. Furthermore, downstream and upstream... View Details

Keywords: Acquisitions; Strategy; Aluminum; Accounting; Financials; Alcoa; Rio Tinto; Alcan; Metals and Minerals; Competition; Consolidation; Emerging Markets; Acquisition; Financial Statements; Manufacturing Industry; Canada; China; Russia

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Strategic Financial Analysis Online Course | HBS Online

This course is part of the Finance & Accounting track. Introduction to Strategic Financial Analysis ENROLL NOW No application needed for our... View Details

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Banking System - Behavioral Finance & Financial Stability

Income from trading activities was strongly negative in several years during the financial crisis. Source: Bank Holding Company Y9C Data Accounting Measures of Risk The ratio of risk-weighted assets View Details

May 2009
Case

Ceres Gardening Company: Funding Growth in Organic Products

By: John H. McArthur and Sunru Yong

Ceres is a leading player in the growing organic gardening industry, selling seeds, small plants, and related items. Their distribution depends heavily on retail sales through independent nurseries and garden centers. Because these small dealers are unable to finance... View Details

Keywords: Accounting Procedures; Marketing; Business Growth; Plant-Based Agribusiness; Marketing Strategy; Expansion; Business Growth and Maturation; Marketing Channels; Credit; Financial Statements; Sales; Retail Industry; Agriculture and Agribusiness Industry

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Supplemental Financial Information - Annual Report 2016

Staff positions also were added to support the Harvard i-lab and Global Initiative, as well as in External Relations to help sustain Campaign-driven giving to the School.... View Details

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Consolidated Balance Sheet - Financial Report 2015

greater comparability across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP)in the United States.... View Details

September 2018
Teaching Note

The Case of the Unidentified Ratios

By: Josh Lerner

Teaching Note for HBS No. 812-129. This teaching note provides an introduction to ratio analysis as well as the different financial properties across and within industries. Students are asked to match ratios to a list of industries. View Details

Keywords: Financial Analysis; Ratio Analysis; Industry Analysis; Finance; Analysis

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April 2018 (Revised July 2023)
Technical Note

Whistleblower Legislation in the Context of Financial Reporting

By: Aiyesha Dey, Jonas Heese and James Weber

This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act. View Details

Keywords: Whistleblower; Sarbanes-Oxley; Dodd-Frank; False Claims Act; Securities And Exchange Commission; Government Legislation; Financial Reporting; United States

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Supplemental Financial Information - Annual Report 2016

such as FIELD, and HBX. Philanthropic revenues, including distribution from the endowment and current use gifts, are equally important to the HBS economic model. Funds from alumni giving provide additional View Details

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In The Classroom - Behavioral Finance & Financial Stability

Markets: An Introduction to Behavioral Finance By: Andrei Shleifer 2000 The Squam Lake Report: Fixing the Financial System By: Kenneth R. French, Martin N. Baily, John Y.... View Details

01 Jun 2006
News

HBS Annual Report Details Strong Financial Growth

marking a peak year for investment in facilities. Two major projects accounted for most of the capital outlay: $38 million for restoration and expansion of Baker Library, and $21 million for Aldrich Hall renovations. View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

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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Creating the Modern Financial System - Course Catalog

and how they evolved. The course is ideal for students who want to deepen their understanding of real-world finance. Course Organization and Objectives The course content covers pivotal financial... View Details

October 7, 2021
Article

Carbon Might Be Your Company’s Biggest Financial Liability

By: Robert G. Eccles and John Mulliken

The price of carbon may be zero in many places today, but it’s unlikely to remain zero for long. That means that many companies have hidden liabilities on their books. To cover their carbon short position, executives can take several steps: Measure the position in... View Details

Keywords: Climate Risk; Climate Finance; Risk Management; Governance; Environmental Accounting; Climate Change; Environmental Sustainability

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Supplemental Financial Information - Annual Report 2017

comprising 33 percent of HBP’s total annual revenues. Executive Education The Executive Education group delivered strong financial results in fiscal 2017. The group continued to leverage the new facilities... View Details

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Supplemental Financial Information - Annual Report 2020

accounted for 17 percent of the School’s total revenues in fiscal 2020, compared with 24 percent of total revenues in fiscal 2019. HBS Online HBSO continued to gain momentum in fiscal 2020, posting its... View Details

2014
Working Paper

Private Equity's Diversification Illusion: Economic Comovement and Fair Value Reporting

By: Kyle Travis Welch

This study examines how accounting has informed private equity diversification claims and demand for private equity investments. Despite research showing private equity lacks portfolio diversification benefits, those marketing private equity assets continue to... View Details

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2008
Working Paper

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

By: Edward J. Riedl and Suraj Srinivasan

This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details

Keywords: Financial Reporting; Financial Statements; Decision Choices and Conditions; Corporate Disclosure; Performance

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January 2011 (Revised July 2011)
Case

Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)

By: David F. Hawkins

The IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge. View Details