Financial Statements - Publications - Faculty & Research

09 Sep 2024
HBS Case

McDonald’s and the Post #MeToo Rules of Sex in the Workplace

decisions to hire Easterbrook and then to fire him without cause were matters of business judgment that the court would not second guess. However, the SEC charged McDonald’s and Easterbrook with providing false and misleading public View Details

Keywords: by Avery Forman; Food & Beverage

May 2022
Supplement

Maestro Pizza (B): The Competition Awakens

By: Ramon Casadesus-Masanell and Fares Khrais

Maestro pizza opened its first store in 2013 after its founder, Khalid Al Omran, recognized an opportunity in Saudi Arabia to offer high quality pizza at affordable prices. The business grew rapidly and under the radar at first, but soon enough caught the attention of... View Details

Citation

Purchase

01 Sep 2009
First Look

First Look: September 1

of capital within an economy. The theory predicts that GAAP's principal focus, as shaped by the demand for and supply of financial information, is on the use of the income statement and balance sheet for... View Details

Keywords: Martha Lagace

15 Mar 2016
First Look

March 15, 2016

evidence that such “CEO activism” can influence public opinion and consumer attitudes. Our field experiment examines the impact of Apple CEO Tim Cook’s public statements opposing a pending religious freedom law that critics warned would... View Details

23 Dec 2014
First Look

First Look: December 23

itself (to send a useful signal to constituencies); c) avoiding (or making) statements that inflame (or mollify) the other side's internal opponents; d) helping the other side attractively frame the deal for Level II acceptability; e)... View Details

Keywords: Carmen Nobel

24 May 2004
Research & Ideas

When Reputation Trumps Regulation

Financial Economics, suggests that reputational bonding better explains the success and failure of cross-listings than legal bonding. This is largely due to the fact that the Securities and Exchange Commission, for a number of reasons,... View Details

Keywords: by Ann Cullen

02 Sep 2016
Op-Ed

The Twitter Election

earned (i.e free) media coverage; name recognition is not an issue. He draws much larger and more enthusiastic crowds than Clinton, which may impress television viewing audiences. He is increasingly combining scripted policy statements... View Details

Keywords: by John Quelch and Thales Teixeira

19 May 2003
Research & Ideas

Expensing Options Won’t Hurt High Tech

(One cure for stock option abuse, say proponents, is to change accounting rules so that option grants are reflected in a company's principal financial statements. High-tech start-ups blister at that idea, saying it would harm their... View Details

Keywords: by Zvi Bodie, Robert S. Kaplan & Robert C. Merton

19 Mar 2019
First Look

New Research and Ideas, March 19, 2019

a relatively young, upstart company. The case is framed from the perspective of an emerging markets financial analyst presented with the financial statements and operational... View Details

Keywords: Dina Gerdeman

16 Dec 2014
First Look

First Look: December 16

advertising system in which a certain amount of waste and fraud has become the norm, despite the system's fundamental capability to offer unprecedented accountability. Publisher's link: http://www.benedelman.org/publications/accountable-adfraud-ieeesp-nov2014.pdf... View Details

Keywords: Sean Silverthorne

08 Oct 2010
What Do You Think?

Will Transparency in CEO Compensation Have Unintended Consequences?

Often the CEO is portrayed as 'the only person in the world who could do this job' You can thank the financial press for this mystique." In pointing out the futility of the effort, Rebecca West commented that "the current... View Details

Keywords: by Jim Heskett

23 Aug 2004
Research & Ideas

New Challenges for Long-Term Investors

like to emphasize that my previous statements about long-term stock return risk do not mean, as some have sometimes characterized it, that "stocks are riskless in the long run." This statement... View Details

Keywords: by Ann Cullen

02 Jan 2020
Op-Ed

Medicare for All or Public Option: Can Either Heal Health Care?

accountants should audit the public option’s financial statements to certify that its administrators stated expenses accurately, just as they do for private insurers. Unlike Medicare, this version of the... View Details

Keywords: by Regina E. Herzlinger and James Wallace; Health; Public Administration

05 Jun 2013
What Do You Think?

Do We Need to Extend ‘No Surprises Management?’

In it, I compared data collected from the offices of a large marketing services firm to which I had been given unusual access. Here are some data from employee engagement studies, human resource reports, and financial View Details

Keywords: by James Heskett

24 Nov 2008
Research & Ideas

Harvard Business School Discusses Future of the MBA

with valuable, current business and management knowledge. If companies wanted new hires with cutting-edge insights, they'd hire an MBA. According to several deans, that's no longer true. Financial services and consulting firms, which hire... View Details

Keywords: by Roger Thompson & HBS Bulletin; Education

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

12 Oct 1999
Research & Ideas

Paid for Success: Options for Compensating CEOs

When large public companies perform poorly, do the CEOs running them share the financial pain? That question, according to HBS associate professor Brian Hall, is not answered by looking at their salary and bonus but rather by a careful... View Details

Keywords: by Judith A. Ross

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

25 Sep 2007
First Look

First Look: September 25, 2007

also discussed. Purchase this supplement: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=607081 Dollar General Going Private Harvard Business School Case 108-015 Intended to improve students' understanding and encourage their use of View Details