Financial Statements - Publications - Faculty & Research

26 Feb 2019
First Look

New Research and Ideas, February 26, 2019

incompatibility. We also investigate how factors such as exclusive content and hardware-only adopters affect compatibility incentives. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55682 January 4, 2019 Harvard Business Review How Companies Can... View Details

Keywords: Dina Gerdeman

03 Mar 2010
What Do You Think?

To What Degree Does “Identity” Affect Economic Performance?

leadership changes ." Phil Clark comments that " you really cannot hide your identity. No brand, motto, or corporate mission statement written on a wall can cover the reality of what others see." Alexis Meza poses and... View Details

Keywords: by Jim Heskett

16 Jun 2009
First Look

First Look: June 16

economic theory of GAAP under the assumption that GAAP's objective is to facilitate efficient capital allocation within an economy. The theory predicts that GAAP, as shaped by the economic forces of demand for and supply of financial... View Details

Keywords: Martha Lagace

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

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27 Feb 2006
Research & Ideas

Corporate Values and Employee Cynicism

Positive values are a fixture on corporate mission statements these days. But when leaders fail to live up to the values they've articulated, it's a recipe for employee cynicism, according to Sandra Cha and Amy Edmondson. Cha, an... View Details

Keywords: by Martha Lagace

05 Jul 2011
First Look

First Look: July 5

Business School Case 111-059 Argentine government claims inflation rate is 8%, but others claim it is double that rate. Analyst attempts to adjust the company's financial statements for inflation. Purchase... View Details

Keywords: Sean Silverthorne

01 Sep 2015
First Look

First Look -- September 1, 2015

(Study 2). Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=49533 forthcoming Review of Financial Studies Do Measures of Financial Constraints Measure Financial... View Details

Keywords: Sean Silverthorne

October 2016 (Revised January 2017)
Supplement

Bally Total Fitness (B): The Fall, 2005–2016

By: John R. Wells and Gabriel Ellsworth

By many measures the largest health-club chain in the United States in the early 2000s, Bally Total Fitness sold most of its remaining fitness clubs to 24 Hour Fitness in 2014 and disappeared from the industry top 100 rankings. After Bally was bedeviled by accounting... View Details

Citation

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30 Aug 2004
Research & Ideas

Mapping Your Board’s Effectiveness

Subsequently, it needs information on how well the strategy is being implemented and what results the strategy is delivering. Directors cannot infer from quarterly financial statements whether the company... View Details

Keywords: by Robert S. Kaplan

December 2010 (Revised September 2011)
Case

Kanebo Ltd. (A)

By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez

Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting. View Details

Keywords: History; Business Conglomerates; Misleading and Fraudulent Advertising; Consolidation; Financial Statements; International Finance; International Accounting; Standards; Goodwill Accounting; Manufacturing Industry; Japan

Citation

Educators

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26 Apr 2004
Research & Ideas

A Clear Eye for Innovation

innovations on their own, the entire corporate R&D budget would now be dedicated to producing breakthroughs. Bradley knew that attempting to manage these projects under the constraints of the old organization would not work. Inevitably, conflicts over the... View Details

Keywords: by Charles A. O'Reilly III & Michael L. Tushman

04 Mar 2002
Research & Ideas

Don’t Lose Money With Customers

Investors diligently manage financial portfolios to maximize returns on their assets; yet corporate managers who invariably proclaim their business customers to be "valuable assets" rarely manage their relationships with them... View Details

Keywords: by Peter K. Jacobs

22 Jan 2013
First Look

First Look: Jan. 22

the funding cutoff threshold and find convincing evidence that DNATF's mediated funding model has a compelling effect on firm performance and overall innovative performance three to four years after receipt of funds. Selection of a firm to participate helps it to stay... View Details

Keywords: Sean Silverthorne

18 Dec 2018
First Look

New Research and Ideas, December 18, 2018

customer-facing innovations that drew on components from different Philips business units? Students discuss the merits of using this qualitative, design-based research to inform strategy in the face of traditional financial analyses that... View Details

Keywords: Dina Gerdeman

04 Aug 2009
First Look

First Look: August 4

aggressively managing their own tax liabilities and those of their portfolio firms. We investigate the latter assertion based on a sample of private firms for which there is financial statement data... View Details

Keywords: Martha Lagace

11 Oct 2017
Research & Ideas

The House Wants to Squelch Voices of ‘Small’ Shareholders. Research Shows Those Voices Matter.

Source: iStock In June 2017, the US House of Representatives passed the Financial CHOICE Act, a 589-page bill designed to repeal many of the regulations in the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. Buried on... View Details

Keywords: by Carmen Nobel

05 Feb 2013
First Look

First Look: Feb. 5

valuation inputs feeds into a valuation model. Students also learn the modified Dupont decomposition technique and how to reclassify financial statements to perform the modified Dupont analysis. Purchase... View Details

Keywords: Sean Silverthorne

06 Jun 2005
Research & Ideas

Microsoft vs. Open Source: Who Will Win?

Linux. Same for MS Office documents. "Promote" Linux's code forking. Infuse fear, uncertainty, and doubt into the Linux user community. For this to work, the statements must be perceived as credible. Credibility requires some... View Details

Keywords: by Sean Silverthorne; Technology

17 Apr 2012
First Look

First Look: April 17

IFRS Adoption and Financial Statement Comparability Authors:Francois Brochet, Alan D. Jagolinzer, and Edward J. Riedl Abstract This study examines whether mandatory adoption of International View Details

Keywords: Carmen Nobel

25 Nov 2008
First Look

First Look: November 25, 2008

person's view of the water privatization (relative to other privatizations) was 16% more negative if he/she was read a vignette with some of the negative statements about the water privatization that Argentina's President expressed during... View Details

Keywords: Martha Lagace

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New Research and Ideas, February 26, 2019

To What Degree Does “Identity” Affect Economic Performance?

First Look: June 16

The Risk-Reward Framework at Morgan Stanley Research

Corporate Values and Employee Cynicism

First Look: July 5

First Look -- September 1, 2015

Bally Total Fitness (B): The Fall, 2005–2016

Mapping Your Board’s Effectiveness

Kanebo Ltd. (A)

A Clear Eye for Innovation

Don’t Lose Money With Customers

First Look: Jan. 22

New Research and Ideas, December 18, 2018

First Look: August 4

The House Wants to Squelch Voices of ‘Small’ Shareholders. Research Shows Those Voices Matter.

First Look: Feb. 5

Microsoft vs. Open Source: Who Will Win?

First Look: April 17

First Look: November 25, 2008

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