Publications

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06 Nov 2012
First Look

First Look: November 6

irregularities. This suggests that for U.S. listed foreign firms, less frequent restatements can be a signal of opportunistic reporting rather than high quality earnings Download the paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=43286... View Details

Keywords: Sean Silverthorne

1970
Chapter

The Time Series Behavior of Earnings: Discussion

By: Michael Jensen

Keywords: Business Earnings; Mathematical Methods

19 Oct 2010
First Look

First Look: October 19, 2010

predominant technology for index trading. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/211006-PDF-ENG Batson International, S.A. (A) David F. HawkinsHarvard Business School Case 111-023 seeking to make up a shortfall in... View Details

Keywords: Sean Silverthorne

November 1997
Case

Colly Cotton Ltd.

By: Ray A. Goldberg and Tom Clay

Colly Farm is an entrepreneurial cotton farm complex that has to compete on a world market. In going public it has to satisfy the market that it can remain profitable in volatile times. View Details

Keywords: Earnings Management; Entrepreneurship; Going Public; Balance and Stability

January 2004 (Revised March 2005)
Case

Valuation Ratios in the Restaurant Industry

By: Paul M. Healy and Krishna G. Palepu

Examines factors underlying differences in valuation multiples (price-earnings and price-to-book) across four firms in the restaurant industry. View Details

Keywords: Business Earnings; Valuation; Mathematical Methods; Food and Beverage Industry

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April 1995 (Revised March 1996)
Supplement

Wetherill Associates, Inc. Supplement

By: Lynn S. Paine and Charles A Nichols III

Describes the compensation system implemented for Wetherill Associates employees as of January 1995 and reports the company's financial results for 1994. View Details

Keywords: Business Earnings; Compensation and Benefits

12 Mar 2013
First Look

First Look: March 12

sectors. We focus on the presence of incumbent female-owned businesses and their role in promoting higher subsequent female entrepreneurship relative to male entrepreneurship. We find evidence of agglomeration economies in both sectors,... View Details

Keywords: Sean Silverthorne

May 2001 (Revised November 2014)
Background Note

The Income Statement

By: David F. Hawkins and Jacob Cohen

Includes a description of the common components of the income statement. Includes examples of the income statements of Home Depot, Inc., Lucent Technology, Inc., Gap, Inc., and McDonald's Corp. and lends itself to a brief discussion regarding these companies. View Details

Keywords: Business Earnings; Financial Statements

01 Nov 2011
First Look

First Look: Nov. 1

Authors:David E. Bell and Mary L. Shelman Publication:Harvard Business Review 89, no. 11 (November 2011) An abstract is unavailable at this time. Read the article: http://hbr.org/2011/11/kfcs-radical-approach-to-china/ar/1 Tax Policy and... View Details

Keywords: Sean Silverthorne

08 Dec 2009
First Look

First Look: Dec. 8

positively related to attitudes of openness to others. In a third study, I conducted an interpersonal dyadic negotiation experiment with business school students and found that, as predicted, these effects replicated and extended to... View Details

Keywords: Martha Lagace

March 2009
Case

Bausch & Lomb, Inc.: Pressure to Perform (A)

By: Robert L. Simons

This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (A) case describes the revenue recognition concerns as of early-1994 and the organizational context within which the decisions were made. View Details

Keywords: Business Earnings; Revenue; Accounting; Management Practices and Processes; Situation or Environment; Earnings Management; Medical Devices and Supplies Industry; United States

January 2000
Supplement

Basic Statistics from the World Bank's World Development Report 1998/1999

By: Julio J. Rotemberg

Supplements National Income Accounting and The Origins of National Income Accounting. View Details

Keywords: Business Organization; History; Earnings Management; Financial Institutions; International Finance; International Accounting; Business Earnings; Mathematical Methods; Reports; Economic Growth; Commercial Banking; Financial Services Industry

December 2012
Case

Coca-Cola: Residual Income Valuation

By: Suraj Srinivasan, Beiting Cheng and Edward J. Riedl

The case illustrates the use of the residual income (also known as the abnormal earnings) valuation approach. Students are asked to provide a valuation of Coca-Cola Company using the residual income valuation methodology and understand how it maps into the discounted... View Details

Keywords: Business Earnings; Valuation; Financial Statements; Equity; Food and Beverage Industry

18 Oct 2011
First Look

First Look: October 18

interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide... View Details

Keywords: Sean Silverthorne

September 1986 (Revised February 1991)
Case

Graves Industries, Inc. (C): Consumer Hardware Division

Describes events occurring over a three-year period in a division of Graves Industries. The division is being squeezed for profit, and managers in the division get involved in some fraudulent financial reporting schemes involving revenues and capitalization of... View Details

Keywords: Earnings Management; Crime and Corruption; Ethics; Financial Reporting

29 Apr 2014
First Look

First Look: April 29

CEO at J.C. Penney. Purchase this case: http://hbr.org/product/ron-johnson-retail-at-target-apple-and-j-c-penney/an/513103-PDF-ENG Harvard Business School Case 514-085 J.C. Penney's 'Fair and Square' Strategy (B): Out with the New, In... View Details

Keywords: Sean Silverthorne

May 2015
Article

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

By: Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu

We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S. listed foreign firms is significantly lower than that of comparable U.S. firms and that the difference depends on the firm's home country... View Details

Keywords: Accounting Restatements; Home Country Enforcement; Earnings Management; Globalized Firms and Management; Law; Financial Reporting; Financial Markets; Cross-Cultural and Cross-Border Issues