Financial Statements - Publications - Faculty & Research

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Business Fundamentals Course - CORe | HBS Online

pricing strategies Identify sources of competitive advantage through differentiation Evaluate the financial health of a business using financial statements Prepare and evaluate... View Details

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Accounting & Management Awards & Honors - Faculty & Research

for Outstanding Faculty Service. 2017 Ethan C. Rouen : Winner of the 2017 Deloitte Foundation Wildman Medal from the American Accounting Association for “Financial Statement Irregularities: Evidence from the Distributional Properties of... View Details

11 Apr 2012
Research & Ideas

The High Risks of Short-Term Management

Companies that manage for short-term gain rather than long-term growth have been blamed for everything from popularizing celebrity CEOs to causing a significant chunk of the current financial crisis. Now new research findings suggest that... View Details

Keywords: by Sean Silverthorne; Financial Services

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Loan Assistance | Social Enterprise | Harvard Business School

Financial Aid Office and the Social Enterprise Initiative. All determinations made by the School and the Selection Committee are final. The School and the Selection Committee reserve the right to restructure or discontinue the Program as... View Details

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2023 Reunion Presentations - Alumni

measure of company returns but are deeply flawed. We propose an alternative measure that isolates operational performance from financial engineering, titled Core Operating Shareholders Returns (COSRs). In the process of disentangling... View Details

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Topics - HBS Working Knowledge

Financial Markets (22) Financial Reporting (7) Financial Statements (1) Financial Strategy (11) Financing and... View Details

22 Nov 2010
Research & Ideas

Seven Strategy Questions: A Simple Approach for Better Execution

Along with identifying a primary customer, you must also define your core values in a way that ranks the priority of shareholders, employees, and customers. Value statements that are lists of aspirational behaviors aren't good enough.... View Details

Keywords: by Robert Simons

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Leadership - Faculty & Research

is attracting increasing attention, and when business leaders are increasingly expected to contribute not only to financial value creation, but also to social value creation. In this context, it is important to prepare business school... View Details

16 Apr 2001
Research & Ideas

Breaking the Code of Change

expressed as shareholder value. Its focus is on formal structure and systems. It is driven from the top with extensive help from consultants and financial incentives. Change is planned and programmatic. Theory O has as its purpose the... View Details

Keywords: by Michael Beer & Nitin Nohria

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Becoming a Board Member - Alumni

your value statement to align with the board's focus and organization's needs. + – Highlight Relevant Expertise Board experience - for-profit or non-profit Fundraising experience Industry knowledge and contacts M&A experience IPO... View Details

01 Nov 2020
Research & Ideas

Good Leadership Is an Act of Kindness

exhaust themselves attending to a special needs child or ailing parent. Everyone frets over their physical and financial well-being. Who among us isn't anxious, stressed out, and off our game right now? From bolstering remote... View Details

Keywords: by Boris Groysberg and Susan Seligson

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Faculty - Creating Emerging Markets

intermediaries , financial reporting , financial statement analysis Interviews Kutayba Alghanim Nien-he Hsieh Kim B. Clark Professor of Business Administration Research... View Details

June 2021 (Revised November 2024)
Case

MicroStrategy: Accounting for Cryptocurrency

By: Jonas Heese and Annelena Lobb

On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had... View Details

Keywords: Cryptocurrency; Share Price; Electronic Commerce; Intangible Assets; Assets; Accounting; Financial Statements; Financial Management; Financial Reporting; Analytics and Data Science; E-commerce

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Educators

Purchase

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Global Opportunity Fellowship GO: AFRICA - Alumni

Exit Potential Opportunities for exit in your venture, if applicable. Financial Snapshot Annual revenue and net income projections for three years (supplemental information should include a cash flow View Details

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Terms of Use - Alumni

outlined below. Before using the services, Alumni are encouraged to review this page, the HBS Privacy Notice , and the Alumni Website Full Terms of Use (pdf) . HBS Alumni also have access to the Harvard Alumni online platform , which is governed by a complementing... View Details

28 May 2019
Research & Ideas

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

liability standards, requiring plaintiffs such as institutional investors to prove that auditors knew, or should have known, their clients’ financial statements contained errors. In both decisions, Rule... View Details

Keywords: by Martha Lagace; Financial Services; Financial Services

13 Mar 2023
Op-Ed

How Leaders Should Leave

and two or three adviser friends outside the organization you can trust. Your resignation should be rational, not emotional. What are the financial implications if you don’t have an immediate new job, and what benefits will you lose? Can... View Details

Keywords: by John Quelch

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Health Care - Faculty & Research

non-financial reward. The analysis yields three main findings. First, non-financial rewards are more effective at eliciting effort than either financial rewards or the volunteer contract and are also the most cost-effective of the four... View Details

May 2024
Case

A New Aiera for Equity Research

By: Joseph Pacelli, Charles CY Wang and James Barnett

Aiera (pronounced “era”) co-founder and CEO Ken Sena considers strategic pathways to growth for the artificial intelligence (AI)-powered platform used to source, verify, and transcribe earnings calls, company presentations, and other corporate events. View Details

Keywords: Financial Reporting; Financial Statements; Business Startups; Entrepreneurship; AI and Machine Learning; Growth and Development Strategy; Financial Services Industry; Financial Services Industry; Financial Services Industry; United States

Citation

Educators

June 2017 (Revised January 2019)
Case

Signet Jewelers: Assessing Customer Financing Risk

By: Gerardo Pérez Cavazos, Suraj Srinivasan and Monica Baraldi

Marc Cohodes, a renowned short seller, has identified weaknesses in Signet's business strategy, which he argues is heavily reliant on providing loans to customers with subprime credit scores. He believes that the company accounts for its receivables portfolio using... View Details