Filter Results:
(599)
Show Results For
- All HBS Web
(599)
- News (35)
- Research (427)
- Multimedia (1)
- Faculty Publications (330)
Show Results For
- All HBS Web
(599)
- News (35)
- Research (427)
- Multimedia (1)
- Faculty Publications (330)
- August 2018 (Revised April 2019)
- Case
Fair Value Accounting at Berkshire Hathaway Inc. (A)
By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson
In May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this loss on the new accounting rules for equity securities which he criticized. In the case ‘Fair Value Accounting at Berkshire... View Details
Keywords: Equity Securities; FASB; Fair Value Accounting; Governing Rules, Regulations, and Reforms; Financial Services Industry
Heese, Jonas, Suraj Srinivasan, Francois Brochet, and Christine Johnson. "Fair Value Accounting at Berkshire Hathaway Inc. (A)." Harvard Business School Case 119-030, August 2018. (Revised April 2019.)
- 2018
- Other Teaching and Training Material
Financial Accounting Reading: Shareholders' Equity
By: Suraj Srinivasan
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help students master complex concepts.
This is a standalone reading designed to introduce... View Details
This is a standalone reading designed to introduce... View Details
Srinivasan, Suraj. "Financial Accounting Reading: Shareholders' Equity." Core Curriculum Readings Series. Boston: Harvard Business Publishing 5075, 2018.
- March 2013
- Case
NovaStar Financial: A Short Seller's Battle
By: Suraj Srinivasan and Amy Kaser
The NovaStar case describes the challenges faced by short seller Marc Cohodes of hedge fund Rocker Partners as he tried to expose what he thought was widespread fraud in mortgage lender NovaStar Financial. The case is set in the time period from 2001 to 2007 and tracks... View Details
Keywords: Short Selling; Financial Accounting; Financial Analysis; Financial Analysts; Valuation; Business Analysis; Financial Statement Analysis; Financial Statements; Securitization; Securities Analysis; Fraud; Accounting Quality; Accounting Red Flags; Accounting Restatements; Hedge Fund; Hedge Funds; Accounting Scandal; Accounting Fraud; Financial Crisis; Financial Intermediaries; Financial Firms; Corporate Accountability; Subprime Lending; Mortgage Lending; Accounting; Accrual Accounting; Fair Value Accounting; Governance; Governance Compliance; Corporate Governance; Governance Controls; Financial Services Industry; United States; California
Srinivasan, Suraj, and Amy Kaser. "NovaStar Financial: A Short Seller's Battle." Harvard Business School Case 113-120, March 2013.
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
these are: 1. Stakeholders—whether they are shareholders, bondholders, or a local community, for example—must be able to verify information contained in corporate accountability statements or reports. But... View Details
- Web
Accounting & Management - Doctoral
intermediaries Joseph Pacelli Clayton S. Rose Adi Sunderam Financial reporting Brian K. Baik Aiyesha Dey Jonas Heese Joseph Pacelli Ethan C. Rouen Anywhere Sikochi Suraj Srinivasan Financial statement analysis Suraj Srinivasan Yuan Zou... View Details
- November 1999 (Revised June 2011)
- Background Note
Accounting for Foreign Operations
By: David F. Hawkins
Students are required to compute and explain the quality annual earnings per share figures and major differences between managing domestic and global operations. View Details
Keywords: Business Earnings; Financial Statements; International Accounting; Globalized Firms and Management
Hawkins, David F. "Accounting for Foreign Operations." Harvard Business School Background Note 100-024, November 1999. (Revised June 2011.)
- October 2007
- Article
The Influence of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital
By: Michael D. Kimbrough
Statement of Financial Accounting Standards 141 (SFAS No. 141)'s requirement that an acquirer in a business combination estimate the fair value of the target's separately identifiable assets and liabilities (including research and development capital) provides a rare... View Details
- April 2002
- Article
2002 CFA Level I and II Financial Statement Analysis Review
By: David F. Hawkins
Keywords: Financial Statements
Hawkins, David F. "2002 CFA Level I and II Financial Statement Analysis Review." Accounting Bulletin, no. 106 (April 2002).
- Web
Business Analysis and Valuation Using Financial Statements - Course Catalog
HBS Course Catalog Business Analysis and Valuation Using Financial Statements Course Number 1306 Associate Professor Joseph Pacelli Fall; Q1Q2; 3.0 credits 28 Sessions Paper/Project Career Focus This course provides a comprehensive... View Details
- Web
Statement of Activity & Cash Flows - Annual Report 2016
report their net results in accordance 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... View Details
- Web
Statement of Activity & Cash Flows - Financial Report 2018
Financials Statement of Activity & Cash Flows 11ms Revenues IN MILLIONS for the Fiscal Year ended June 30... 2018 2017 2016 MBA Tuition & Fees $ 138 $ 133 $ 127 Executive Education Tuition 207 191 176 Publishing 240 221 217 Endowment... View Details
- Web
Statement of Activity & Cash Flows - Annual Report 2019
Financials Statement of Activity & Cash Flows 2ms Revenues IN MILLIONS for the Fiscal Year ended June 30... 2019 2018 2017 MBA Tuition & Fees $ 140 $ 138 $ 133 Executive Education Tuition 222 207 191 Publishing 262 240 221 Endowment... View Details
- March 1987 (Revised May 1995)
- Teaching Note
Comdisco, Inc.: Financial Statement Analysis (A) and (B), Teaching Note
Keywords: Financial Statements
- 2015
- Working Paper
Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality
By: Robert G. Eccles and Tim Youmans
Under the prevailing ideology of "shareholder primacy" most boards of directors believe that they are prevented from considering stakeholders other than shareholders in determining material issues and materiality for strategy and reporting. New research is showing that... View Details
Keywords: Governing and Advisory Boards; Business and Stakeholder Relations; Corporate Governance; Business and Shareholder Relations
Eccles, Robert G., and Tim Youmans. "Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality." Harvard Business School Working Paper, No. 16-023, September 2015.
- June 2005
- Teaching Note
Accounting Fraud at WorldCom (TN)
By: Robert S. Kaplan
Teaching Note to (9-104-071). View Details
- 28 Sep 2009
- Research & Ideas
Improving Accountability at the World Bank
accountability and effectiveness today? What should it do about them? With a detailed description of the Bank's challenges of democratic accountability, its constraints, and recommendations for the future, HBS professor Alnoor Ebrahim... View Details
Keywords: by Alnoor Ebrahim
- February 2003 (Revised November 2003)
- Exercise
Accounting for Pensions at General Motors Corporation (B)
By: David F. Hawkins and Jacob Cohen
A potential investor in General Motor's stock reviews the retiree benefit note data included in the company's 2001 financial statements as part of the investment analysis of the company. View Details
Keywords: Investment; Accounting; Compensation and Benefits; Accounting Industry; Accounting Industry; Accounting Industry
Hawkins, David F., and Jacob Cohen. "Accounting for Pensions at General Motors Corporation (B)." Harvard Business School Exercise 103-053, February 2003. (Revised November 2003.)