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Show Results For
- All HBS Web
(1,784)
- People (1)
- News (184)
- Research (1,302)
- Events (2)
- Multimedia (3)
- Faculty Publications (746)
- December 1999 (Revised November 2010)
- Background Note
Inflation Accounting and Analysis
By: David F. Hawkins
Describes alternative approaches to accounting for business activities during periods of inflation. Presents hints and techniques for analyzing financial statements during inflationary periods. A rewritten version of an earlier note. View Details
Hawkins, David F. "Inflation Accounting and Analysis." Harvard Business School Background Note 100-063, December 1999. (Revised November 2010.)
- May 2013 (Revised March 2014)
- Case
Hubei Lantian (A)
By: David F. Hawkins, Michael Shih-Ta Chen and Nancy Hua Dai
Emily Wang, an analyst with Future Securities, a Shanghai-based investment firm, is given the task of making stock purchase recommendations to her supervisor from a number of Chinese common stocks. One stock in particular, Hubei Lantian Co., Ltd. (Hubei Lantian),... View Details
Hawkins, David F., Michael Shih-Ta Chen, and Nancy Hua Dai. "Hubei Lantian (A)." Harvard Business School Case 113-118, May 2013. (Revised March 2014.)
- 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.
- Article
Financial Analysis of Pediatric Resident Physician Primary Care Longitudinal Outpatient Experience
By: Robert S. Kaplan, Carole H. Stipelman, Brad Poss, Laura Anne Stetson, Luca Boi, Michael Rogers, Caleb Puzey, Sri Koduri, Vivian S. Lee and Edward B. Clark
Objective
To determine whether residency training represents a net positive or negative cost to academic medical centers, we analyzed the cost of a residency program and clinical productivity of residents and faculty in an outpatient primary care practice with or... View Details
To determine whether residency training represents a net positive or negative cost to academic medical centers, we analyzed the cost of a residency program and clinical productivity of residents and faculty in an outpatient primary care practice with or... View Details
Kaplan, Robert S., Carole H. Stipelman, Brad Poss, Laura Anne Stetson, Luca Boi, Michael Rogers, Caleb Puzey, Sri Koduri, Vivian S. Lee, and Edward B. Clark. "Financial Analysis of Pediatric Resident Physician Primary Care Longitudinal Outpatient Experience." Academic Pediatrics 18, no. 7 (September–October 2018): 837–842.
- April 2014
- Teaching Note
Jiangxi Agribusiness: (TN)
By: David F. Hawkins
[TN for 114-039] Emily Wang, an analyst with Future Securities, a Shanghai-based investment firm, is given the task of making stock purchase recommendations to her supervisor from a number of Chinese common stocks. One stock in particular, Jiangxi Agribusiness... View Details
- March 1999
- Article
CFA Level 1 and II Accounting and Financial Analysis Review
By: David F. Hawkins
Hawkins, David F. "CFA Level 1 and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 77 (March 1999).
- January 2013 (Revised August 2013)
- Case
First Solar: CFRA's Accounting Quality Concerns
By: Suraj Srinivasan and Ian McKown Cornell
The case relates to accounting quality analysis conducted by the leading research firm Center for Financial Research and Analysis (CFRA) on companies in the solar industry with a focus on First Solar Inc. In 2009, CFRA was concerned that First Solar, like much of the... View Details
Keywords: Accounting; Accounting Quality; Financial Accounting; Financial Statement Analysis; Accounting Fraud; Accounting Red Flags; Accounting Scandal; Risk and Uncertainty; Quality; Earnings Management; Valuation; Crime and Corruption; Financial Statements; Energy Sources; Green Technology Industry; Accounting Industry; Energy Industry
Srinivasan, Suraj, and Ian McKown Cornell. "First Solar: CFRA's Accounting Quality Concerns." Harvard Business School Case 113-044, January 2013. (Revised August 2013.)
- June 2024
- Article
Going Digital: Implications for Firm Value and Performance
By: Wilbur Chen and Suraj Srinivasan
We examine firm value and performance implications of the growing trend of non-technology companies engaging in digital transformation. We measure digital activities in firms based on the disclosure of digital words in the business description section of 10-Ks. Digital... View Details
Keywords: Digital Technologies; Valuation; Return Predictability; Financial Statement Analysis; Performance; Value; Information Technology
Chen, Wilbur, and Suraj Srinivasan. "Going Digital: Implications for Firm Value and Performance." Review of Accounting Studies 29, no. 2 (June 2024): 1619–1665.
- 2010
- Mimeo
An Analysis of the Impact of 'Substantially Heightened' Capital Requirements on Large Financial Institutions
By: Anil Kashyap, Jeremy C. Stein and Samuel G. Hanson
We examine the impact of "substantially heightened" capital requirements on large financial institutions, and on their customers. Our analysis yields three main conclusions. First, the frictions associated with raising new external equity finance are likely to be... View Details
Keywords: Financial Institutions; Governing Rules, Regulations, and Reforms; Capital; Equity; Financing and Loans; Credit
Kashyap, Anil, Jeremy C. Stein, and Samuel G. Hanson. "An Analysis of the Impact of 'Substantially Heightened' Capital Requirements on Large Financial Institutions." 2010. Mimeo.
- March 2003
- Article
2003 CFA Level I and II Accounting and Financial Analysis Review
By: David F. Hawkins
Hawkins, David F. "2003 CFA Level I and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 116 (March 2003).
- March 1999
- Article
1999 CFA Level I and II Accounting and Financial Analysis Review
By: David F. Hawkins
Hawkins, David F. "1999 CFA Level I and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 77 (March 1999).
- March 1995 (Revised July 1995)
- Background Note
Financial Reporting Fundamentals
By: David F. Hawkins
Deals with the basic accounting conventions (or concepts). The five operative statements of financial concepts issued by the FASB are also discussed. View Details
Hawkins, David F. "Financial Reporting Fundamentals." Harvard Business School Background Note 195-160, March 1995. (Revised July 1995.)
- Web
Privacy Statement (English) - Global
information - Financial and bank information - Other personal information volunteered by alumni and donors - Photos - Coaching notes Data may be shared with the following parties for the purposes stated above: Offices of Harvard... View Details
- March 2009
- Journal Article
Does Individual Performance Affect Entrepreneurial Mobility? Empirical Evidence from the Financial Analysis Market
By: Boris Groysberg, Ashish Nanda and M. Julia Prats
Our paper contributes to the studies on the relationship between workers' human capital and their decision to become self-employed as well as their probability to survive as entrepreneurs. Analysis from a panel data set of research analysts in investment banks over... View Details
Keywords: Entrepreneurship; Investment Banking; Retention; Human Capital; Performance Effectiveness; Banking Industry
Groysberg, Boris, Ashish Nanda, and M. Julia Prats. "Does Individual Performance Affect Entrepreneurial Mobility? Empirical Evidence from the Financial Analysis Market." Journal of Financial Transformation 25 (March 2009): 95–106.
- 9 AM – 9 AM EDT, 09 Oct 2018
HBX Financial Accounting
Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making. Program Dates: October 9, 2018 - December 6, 2018 View Details
- September 2018
- Teaching Note
The Case of the Unidentified Ratios
By: Josh Lerner
Teaching Note for HBS No. 812-129. This teaching note provides an introduction to ratio analysis as well as the different financial properties across and within industries. Students are asked to match ratios to a list of industries. View Details
- March 2000
- Article
2000 CFA Level I and II Accounting and Financial Analysis Review
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "2000 CFA Level I and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 84 (March 2000).
- 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
Lundholm, Russell, George Serafeim, and Gwen Yu. "FIN Around the World: The Contribution of Financing Activity to Profitability." Harvard Business School Working Paper, No. 13-011, July 2012. (Revised March 2014.)
- January 2013
- Case
Luotang Power: Variances Explained
By: Robert Simons and Craig Chapman
The general manager of Luotang Power, a coal-fired power plant located in central China, reviews annual results before a meeting with the board of directors. He thought the company performed well during the year and both plant availability and fuel economy had improved... View Details
Keywords: China; Financial Statements; Management Accounting; Variance Analysis; Environmental Regulations; Incentives; Electric Power Generation; Contracts; Valuation; Energy Generation; Accounting; Performance Evaluation; Energy Industry; China
Simons, Robert, and Craig Chapman. "Luotang Power: Variances Explained." Harvard Business School Brief Case 913-533, January 2013.
- Article
Pricing and Financial Resources: An Analysis of the Disk Drive Industry, 1980-88
By: J. Lerner
Lerner, J. "Pricing and Financial Resources: An Analysis of the Disk Drive Industry, 1980-88." Review of Economics and Statistics 77, no. 4 (November 1995): 585–598. (Symposium on Hedonic Methods in Industrial Economics.)