Accounting Statements - Publications - Faculty & Research

14 Nov 2007
First Look

First Look: November 14, 2007

on the Market's Valuation of R&D Capital Author:Michael D. Kimbrough Periodical:The Accounting Review 82, no. 5 (October 2007): 1195-1225 Abstract Statement of Financial View Details

Keywords: Martha Lagace

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

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May 2021 (Revised June 2021)
Supplement

'GEnron'? Markopolos versus General Electric (B)

By: Jonas Heese and David Lane

Supplement to the (A) case that offers an assessment of the August 2019 Markopolos report on General Electric. View Details

Keywords: Financial Statements; Communication; Energy; Financial Condition; Insurance; Performance; Planning; Business and Shareholder Relations; Risk and Uncertainty; Value; Insurance Industry; Financial Services Industry; Energy Industry

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2021 Symposium - Race, Gender & Equity

strikingly come to the fore this past year, here in the US and across the world. We have been alternately devastated and heartened by what we’ve seen: civil protests over the repeated, now increasingly publicized police killings of Black people, as well as View Details

April 1998 (Revised June 1999)
Case

Bausch & Lomb, Inc.: Pressure to Perform

By: Robert L. Simons, Alex C. Sapir '97 and Indra Reinbergs

Bausch & Lomb is the subject of press attacks and experiences a sharp fall in stock price when management practices are exposed. Aggressive goal setting, supported by financial market expectations, is discussed as a precursor to a series of events that results in... View Details

Keywords: Performance Expectations; Management Practices and Processes; Ethics; Financial Markets; Financial Statements; Business and Shareholder Relations

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01 Dec 2019
News

Capitalizing the Corner Shop

Ejeh. Instead, he grabs his phone, pulls up the Lidya banking app, applies for the cash cushion he needs, and—a day or so later—gets the money in his account and goes about the business of expansion. Since he began borrowing with Lidya in... View Details

Keywords: Dan Morrell

01 Jun 1999
News

Short Takes

of internal and external factors have an impact on their pay, and that, in fact, today's CEO compensation packages are tied very closely to company performance.Lorsch began his study by looking at the proxy statements of 72 companies... View Details

Keywords: Judith A. Ross

October 2019
Supplement

Impax Laboratories: Executing Accretive Acquisitions (B)

By: Benjamin C. Esty and Daniel Fisher

Explores events after Impax announced the acquisition of a portfolio of generic pharmaceutical products from Teva in June 2016. View Details

Keywords: Financial Reporting; Financial Statements; Mergers and Acquisitions; Capital Structure; Financial Strategy; Competition; Competitive Advantage; Corporate Strategy; Pharmaceutical Industry; United States

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October 2019
Supplement

Impax Laboratories: Executing Accretive Transactions (A)

By: Benjamin C. Esty and Daniel Fisher

Impax Laboratories was a technology-based pharmaceutical company that used a “dual platform” strategy to sell both generic and branded treatments. While Impax had grown organically for most of its history, it was beginning to use major acquisitions for growth. In the... View Details

Keywords: Financial Reporting; Financial Statements; Mergers and Acquisitions; Capital Structure; Financial Strategy; Competition; Competitive Advantage; Corporate Strategy; Pharmaceutical Industry; United States

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Community Values & Honor Code | HBS Online

AND DIGNITY OF OTHERS HONESTY AND INTEGRITY IN DEALING WITH ALL MEMBERS OF THE COMMUNITY ACCOUNTABILITY FOR PERSONAL BEHAVIOR HBS can and should be a living model of these values. To this end, community members have a personal... View Details

Web

Supplemental Financial Information - Financial Report 2015

Financials Supplemental Financial Information Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information page 2 of 2 Expenses The School’s total operating expenses for fiscal 2015 were $660 million,... View Details

Web

Supplemental Financial Information - Annual Report 2016

with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2016, the School’s results for fiscal years 2014 and 2015 are presented in accordance with GAAP within the View Details

08 Mar 2017
Op-Ed

Op-Ed: Can the Proposed American Health Care Act Improve on 'Obamacare'?

their patient populations need, and workers and families can have the freedom and flexibility to make their own health care choices." This statement speaks to a strong attachment to personal freedom and choice in American... View Details

Keywords: by John Quelch, Dr. Gordon Moore, and Emily Boudreau

November 1994 (Revised February 1996)
Case

Toy World, Inc.

By: W. Carl Kester

A shift from seasonal to level production of toys will change the seasonal cycle of Toy World's working capital needs and necessitate new bank credit arrangements. A rewritten version of an earlier case. View Details

Keywords: Working Capital; Business Cycles; Cash Flow; Forecasting and Prediction; Investment Funds; Financial Statements

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September 2007 (Revised February 2010)
Case

Compass Box Whisky Company

Compass Box Whisky Company is facing a changing supply situation and is evaluating switching to a business model with high inventory and long lead times. The company must consider what the change will mean for operations, risk, and measuring profitability. View Details

Keywords: Financial Statements; Business Model; Profit; Product; Supply Chain; Organizational Change and Adaptation; Risk and Uncertainty

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Supplemental Financial Information - Financial Report 2015

accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2015, the School’s results for fiscal years 2013 and 2014 are presented in accordance with GAAP within the View Details

30 Oct 2006
First Look

First Look: October 31, 2006

contingent claims analysis (CCA). We illustrate how to use the CCA approach to model and measure sectoral and national risk exposures, and analyze policies to offset their potentially harmful effects. This new framework provides economic balance sheets for inter-linked... View Details

Keywords: Sean Silverthorne

01 Oct 1997
News

Meeting the Challenges of Third-World Development

even harder to help those in need. Lu, who began doing volunteer work at an early age, has a deep-seated interest in public-sector work. Rather than pursuing the traditional private-sector path the summer after her first year at HBS, Lu chose to serve as a financial... View Details

April 2007 (Revised April 2008)
Case

Corrections Corporation of America

This case illustrates a comprehensive valuation of a publicly traded firm specializing in building and managing prisons. Students must assess the firm's strategy and risks, evaluate key financial reports, derive forecasts of future performance, and use these forecasts... View Details