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  • September 1995 (Revised June 1996)
  • Background Note

Preparing and Using the Statement of Cash Flows

By: Robert L. Simons and Antonio Davila
Explains the concepts and procedures behind the statement of cash flows. Presents an overview of the reporting objectives of this report, and describes in detail the preparation of the cash flow statement using both the indirect method and the direct method. A complete... View Details
Keywords: Financial Statements; Cash Flow
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Simons, Robert L., and Antonio Davila. "Preparing and Using the Statement of Cash Flows." Harvard Business School Background Note 196-108, September 1995. (Revised June 1996.)
  • June 1993 (Revised April 1996)
  • Teaching Note

Statements of Cash Flows: Three Examples TN

By: William J. Bruns Jr. and Julie H. Hertenstein
Teaching Note for (9-193-103). View Details
Keywords: Cash Flow; Financial Statements
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Bruns, William J., Jr., and Julie H. Hertenstein. "Statements of Cash Flows: Three Examples TN." Harvard Business School Teaching Note 193-173, June 1993. (Revised April 1996.)
  • July 1992 (Revised December 1992)
  • Background Note

Understanding the Statement of Cash Flows

Describes the purpose, preparation, and uses of the statement of cash flows. Intended as an introduction to the statement. Illustrates and explains the differences and similarities between direct cash flow statements, indirect cash flow statements, and funds flow... View Details
Keywords: Cash Flow; Financial Statements
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Wilson, G. Peter. "Understanding the Statement of Cash Flows." Harvard Business School Background Note 193-027, July 1992. (Revised December 1992.)
  • June 1992 (Revised June 1993)
  • Case

Crystal Meadows of Tahoe, Inc.

By: William J. Bruns Jr.
An introductory case in cash flow analysis and the preparation of statements of cash flows. Based on the 1991 income statement and balance sheet at a ski resort company, the case provides additional information which allows a student to prepare both a direct and an... View Details
Keywords: Cash Flow; Financial Statements
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Bruns, William J., Jr. "Crystal Meadows of Tahoe, Inc." Harvard Business School Case 192-150, June 1992. (Revised June 1993.)
  • September 2005 (Revised January 2006)
  • Supplement

Restating Revenues and Earnings at INVESTools, Inc. (B)

By: Michael D. Kimbrough and F. Warren McFarlan
Keywords: Earnings Management; Revenue; Financial Services Industry
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Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (B)." Harvard Business School Supplement 106-010, September 2005. (Revised January 2006.)
  • September 2005 (Revised January 2006)
  • Supplement

Restating Revenues and Earnings at INVESTools, Inc. (D)

By: Michael D. Kimbrough and F. Warren McFarlan
Keywords: Earnings Management; Revenue; Financial Services Industry
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Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (D)." Harvard Business School Supplement 106-013, September 2005. (Revised January 2006.)
  • September 2000
  • Background Note

Financial Statement and Ratio Analysis

By: Paul M. Healy and Jacob Cohen
Prepares students for financial ratio analysis. View Details
Keywords: Business Education; Financial Statements; Theory
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Healy, Paul M., and Jacob Cohen. "Financial Statement and Ratio Analysis." Harvard Business School Background Note 101-029, September 2000.
  • November 2001
  • Article

Corporate Budgeting Is Broken, Let's Fix It

By: M. C. Jensen
Keywords: Budgets and Budgeting; Corporate Finance
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Jensen, M. C. "Corporate Budgeting Is Broken, Let's Fix It." Harvard Business Review 79, no. 10 (November 2001). (This paper is an executive summary of the following: "Paying People to Lie: The Truth About the Budgeting Process," Harvard NOM Research Paper No. 01-01, and HBS Working Paper No. 01-072 (April 2001).)
  • 17 Jul 2015
  • News

Why Integrated Reporting Makes Sense

  • 28 Jun 2023
  • News

Brown, Warren Call On 23 Companies to Stop Wage Theft, Pay Workers Overtime They Earn

  • 29 Sep 2022
  • News

Study: Racism Hinders Minority VC and Private Equity Fundraising

  • 19 Jun 2020
  • News

Former Best Buy CEO Hubert Joly on how retail will change post-coronavirus

  • 19 Jul 2019
  • News

The Day India’s Banks Died

  • 14 Feb 2019
  • News

PG&E’s Bankruptcy Shows Blindspots in Green Investing

  • 02 Jan 2020
  • Op-Ed

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

by current users, not future generations. The public option plan should also avoid the government accounting gimmicks that artificially lower Medicare’s costs. It must include all its expenses, such as the unfunded liabilities for... View Details
Keywords: by Regina E. Herzlinger and James Wallace; Health; Public Administration
  • July 2002 (Revised March 2005)
  • Case

Kendall Square Research Corporation (A) (Abridged)

By: William J. Bruns Jr. and F. Warren McFarlan
Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993, and the company sold stock to the public for the first time. Analysts forecasted higher earnings for 1993, then the company's revenue recognition... View Details
Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry
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Bruns, William J., Jr., and F. Warren McFarlan. "Kendall Square Research Corporation (A) (Abridged)." Harvard Business School Case 303-036, July 2002. (Revised March 2005.)
  • 01 Jun 2015
  • News

Research Brief: If State Pensions Clean Up Their Books, Who Pays?

to a new working paper coauthored by Lecturer Abigail Allen, the opposite is often true. When the Governmental Accounting Standards Board (GASB) proposed stricter public pension accounting standards in 2012,... View Details
Keywords: Erin Peterson
  • Fast Answer

Management Consulting: Build a List

href="http://www.library.hbs.edu/go/capitaliq.html" title="Capital IQ">Capital IQ (Individual account required) Once in Capital IQ, Mouse over Screening Tab and click on Companies. To screen by geographic location, scroll... View Details
  • Web

Policymakers - Institute For Strategy And Competitiveness

universal measurement and public reporting Link reimbursement to clinical performance using outcome reporting Set accounting standards for meaningful cost reporting in health care Accelerate the bundled pricing rollout schedule in CMS... View Details
  • Web

1.1 HBS Community Values | MBA

when they join the HBS community. In doing so, they agree to abide by the following Community Values: Respect for the rights, differences, and dignity of others Honesty and integrity in dealing with all members of the community View Details
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