Publications

June 2005
Tutorial

Prematriculation Financial Accounting Tutorial/Module

By: David F. Hawkins, Paul M. Healy and Ratna G. Sarkar

The Financial Accounting course is an introduction to the fundamental concepts of financial accounting in a management context. The course describes the business activities for Global Grocer, a small retail franchise specializing in gourmet foods and specialty kitchen... View Details

Keywords: Accounting; Performance; Financial Statements

Web

HBS - Financials | Financial Highlights

2021 Annual Report From The Dean Financials PDF Downloads Archive Financials 5 Year Summary From the CFO Financial Highlights Statement of... View Details

Teaching Interest

Overview

By: Suraj Srinivasan

Professor Srinivasan serves as the Course Head for the required MBA course Financial Reporting and Control. He has previously taught the second year MBA elective Business Analysis and Valuation Using Financial Statements and teaches the executive education version... View Details

Keywords: Business Analysis; Business Evaluation; Financial Statements; Financial Analysis; Audit Committees; Corporate Governance; Compensation Committees

September 2010 (Revised July 2012)
Case

Citigroup 2007: Financial Reporting and Regulatory Capital

By: Suraj Srinivasan, Edward J. Riedl and Sharon Katz

This case introduces 1) financial statements for banks, 2) basic regulatory capital calculations, and 3) actions Citigroup must consider under a scenario of continued losses/fair value declines in 2008 (leading to potential violation of regulatory capital). View Details

Keywords: Fair Value Accounting; Financial Reporting; Financial Statements; Financial Crisis; Capital; Financial Strategy; Governing Rules, Regulations, and Reforms; Banking Industry; United States

September 1960 (Revised April 1983)
Background Note

Note on Financial Forecasting

Introduction to basic techniques of constructing pro forma statements and cash budgets. Illustrated by examples, supplemented by exercises. View Details

Keywords: Analysis; Investment

June 2017
Case

AT&T Versus Verizon: A Financial Comparison

By: V.G. Narayanan and Joel L. Heilprin

This case asks students to prepare a report comparing the financial and operating performance of AT&T and Verizon. Taking the perspective of a communications industry analyst, they must also consider the differences between and implications of the companies' business... View Details

Keywords: Financial Statements; Operations; Analysis; Business Model; Accounting; Performance Effectiveness; Telecommunications Industry

Web

HBS - Financials | Financial Highlights

2022 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash... View Details

Web

HBS - Financials | Supplemental Financial Information

2023 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash... View Details

September 2001
Background Note

Financial Reporting Environment, The

By: Paul M. Healy, Amy P. Hutton, Robert S. Kaplan and Krishna G. Palepu

Provides a framework for understanding the role of financial reporting and various intermediaries as mechanisms for reducing both adverse selection and moral hazard problems in capital markets. Financial reports reduce adverse selection by providing basic information... View Details

Keywords: Financial Reporting; Financial Statements; Capital Markets; Venture Capital; Corporate Disclosure; Conflict of Interests

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

Web

HBS - Financials | Supplemental Financial Information

2022 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash... View Details

Web

HBS - Financials | Financial Highlights

2023 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash... View Details

Web

HBS - Financials | Supplemental Financial Information

2021 Annual Report From The Dean Financials PDF Downloads Archive Financials 5 Year Summary From the CFO Financial Highlights Statement of... View Details

October 2021
Case

Financial Reporting at Mattel

By: Aiyesha Dey, Trung Nguyen, Marshal Herrmann and Julia Kelley

In September 2020, Diana Ferguson was nearing her first Audit Committee meeting as the newly appointed Audit Committee chair of Mattel, Inc. Mattel was just recovering from an accounting scandal which had revealed the company’s poor internal controls and weak board... View Details

Fast Answer

Companies: financials

href="https://www.library.hbs.edu/find/databases/lexisnexis-intelligize" target="_blank">Intelligize for SEC filings and related items. Financial statements and data for publicly traded companies are... View Details

2013
Working Paper

FIN Around the World: The Contribution of Financing Activity to Profitability

By: Russell Lundholm, George Serafeim and Gwen Yu

We study how the availability of domestic credit influences the contribution that financing activities make to a firm's return on equity (ROE). Using a sample of 51,866 firms from 69 countries, we find that financing activities contribute more to a firm's ROE in... View Details

Keywords: Domestic Credit; Return Of Equity; Corporate Performance; Financial Statement Analysis; Financial Statements; Valuation; Cost of Capital; Asset Pricing; Economic Growth