Filter Results:
(1,944)
Show Results For
- All HBS Web
(1,944)
- People (1)
- News (331)
- Research (1,290)
- Events (3)
- Multimedia (2)
- Faculty Publications (691)
Show Results For
- All HBS Web
(1,944)
- People (1)
- News (331)
- Research (1,290)
- Events (3)
- Multimedia (2)
- Faculty Publications (691)
- November 2010 (Revised December 2010)
- Case
Electro, Inc.
By: David F. Hawkins
CFO of U.S. company preparing for U.K. analyst meetings reviews his company's 2008 earnings per share calculations. View Details
Keywords: Business Earnings; Financial Reporting; International Accounting; Standards; United Kingdom; United States
Hawkins, David F. "Electro, Inc." Harvard Business School Case 111-058, November 2010. (Revised December 2010.)
- Web
HBS - PDF Downloads
2021 Annual Report From The Dean Financials PDF Downloads Archive PDF Downloads Download Full Report Download Financials View Details
- Fast Answer
Field Course: Business of the Arts (BOTA)
Charity Navigator
Ratings of nonprofits based on their Accountability & Transparency and Financial Health. Advisory Board for the Arts Global network-based learning organization in the cultural sector. Statistics... View Details
Ratings of nonprofits based on their Accountability & Transparency and Financial Health. Advisory Board for the Arts Global network-based learning organization in the cultural sector. Statistics... View Details
- May 2004 (Revised March 2005)
- Case
SOX-POX?
By: Jay W. Lorsch
Describes the experiences of audit committee chairmen in responding to and implementing the Sarbanes-Oxley Act. Teaching Purpose: To help students understand the impact of the Sarbanes-Oxley Act on audit committees. View Details
Lorsch, Jay W. "SOX-POX?" Harvard Business School Case 404-139, May 2004. (Revised March 2005.)
- November 1999
- Background Note
Operating Segment Disclosures
By: David F. Hawkins
Discusses the accounting rules that govern operating segment disclosure. View Details
Keywords: Financial Reporting; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Operations
Hawkins, David F. "Operating Segment Disclosures." Harvard Business School Background Note 100-025, November 1999.
- 18 Jun 2007
- Op-Ed
Leveling the Executive Options Playing Field
Harvard Business School professor Mihir A. Desai argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit... View Details
Keywords: by Mihir Desai
- Article
Core Earnings: New Data and Evidence
By: Ethan Rouen, Eric C. So and Charles C.Y. Wang
Using a novel dataset, we show that components of firms' GAAP earnings stemming from ancillary business activities or transitory shocks are significant in frequency and magnitude. These components have grown over time and are dispersed across various sections of the... View Details
Keywords: Core Earnings; Transitory Earnings; Non-operating Earnings; Quantitative Disclosures; Equity Valuation; Big Data; Business Earnings; Financial Reporting; Valuation; Analytics and Data Science
Rouen, Ethan, Eric C. So, and Charles C.Y. Wang. "Core Earnings: New Data and Evidence." Journal of Financial Economics 142, no. 3 (December 2021): 1068–1091.
- July 2009 (Revised June 2010)
- Case
Kim Park (A): Long-lived Nonmonetary Assets
By: David F. Hawkins
A series of caselets exploring the accounting for long-lived nonmonetary assets. View Details
Keywords: Accounting; Financial Reporting; International Accounting; Assets; Asset Management; Standards
Hawkins, David F. "Kim Park (A): Long-lived Nonmonetary Assets." Harvard Business School Case 110-017, July 2009. (Revised June 2010.)
- Web
Baker Library Collections | Baker Library | Bloomberg Center | Harvard Business School
Skip to Main Content Lehman Brothers Collection Resources Baker Library Collections Corporate Reports Collection R. G. Dun & Co. Credit Reports HBS Cases Baker Old Class Collection Related Archival... View Details
- 27 Dec 2010
- Research & Ideas
HBS Faculty on 2010’s Biggest Business Developments
where I sit as an economist, it's still all about the economy and the long-term impact of the problems laid bare by the Great Recession. During the financial crisis, the world came to the apparently shocking realization that debt... View Details
Keywords: by Staff
- 01 Mar 2010
- News
Faculty Books
Robert G. Eccles and Michael P. Krzus (Wiley) An emerging business trend is for companies to go beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or... View Details
- 29 May 2013
- Research & Ideas
Faculty Symposium Showcases Breadth of Research
customers reported their mileage more truthfully when customers signed their annual report form before filling it out, she said. Now the British government is considering the tactic for its tax forms. The... View Details
- December 2007
- Article
Applying Modern Risk Management to Equity and Credit Analysis
By: Robert C. Merton
Traditional conventions of accounting and actuarial science distort the valuation of capital risk in corporations with pension plans because under these conventions, pension assets and liabilities are not included in balance sheet calculations. The modern risk... View Details
Keywords: Risk Management; Valuation; Financial Reporting; Decision Making; Credit; Financial Statements; Capital; Equity; Compensation and Benefits
Merton, Robert C. "Applying Modern Risk Management to Equity and Credit Analysis." CFA Institute Conference Proceedings Quarterly 24 (December 2007): 14–22.
- October 1996 (Revised February 1997)
- Case
Upjohn Company, The: The Upjohn-Pharmacia Merger
By: Krishna G. Palepu and Amy P. Hutton
In August 1995, the Upjohn Co. and Pharmacia AB announced a "merger of equals." This case provides background information on the industry, the position of Upjohn, and Upjohn's rationale for the proposed merger. View Details
Keywords: Mergers and Acquisitions; Financial Statements; Business Strategy; Annual Reports; Pharmaceutical Industry
Palepu, Krishna G., and Amy P. Hutton. "Upjohn Company, The: The Upjohn-Pharmacia Merger." Harvard Business School Case 197-034, October 1996. (Revised February 1997.)
- 2016
- Working Paper
Managers' Cultural Background and Disclosure Attributes
By: Francois Brochet, Gregory S. Miller, Patricia Naranjo and Gwen Yu
We examine how a manager’s ethnic cultural background affects managers’ communication with investors. Using a sample of earnings conference calls transcripts with 26,430 executives from 42 countries, we find that managers from ethnic groups that have a more... View Details
Keywords: Disclosure Tone; Individualism; Conference Calls; Ethnic Group; Management Style; Communication Intention and Meaning; Ethnicity; Corporate Disclosure; Financial Reporting
Brochet, Francois, Gregory S. Miller, Patricia Naranjo, and Gwen Yu. "Managers' Cultural Background and Disclosure Attributes." Harvard Business School Working Paper, No. 17-027, October 2016.
- October 1993 (Revised June 1997)
- Case
Champion International
By: David F. Hawkins
Management must decide which first quarter's earnings numbers to report. The company is classified by its securities market as a "growth" company. The corporate controller prefers a quarterly earnings figure that represents a decline in earnings. View Details
Keywords: Problems and Challenges; Financial Reporting; Judgments; Leadership; Management Teams; Corporate Disclosure
Hawkins, David F. "Champion International." Harvard Business School Case 194-028, October 1993. (Revised June 1997.)
- 16 Jul 2020
- News
Accounting for Real Change
Ronald Cohen (MBA 1969) Ronald Cohen (MBA 1969) In an opinion piece in the Financial Times, “Crisis Offers a Chance to Rewrite Accounting to Include Impact,” Sir Ronald Cohen (MBA 1969) writes that the global pandemic is creating a new... View Details
- November 1985 (Revised August 1997)
- Case
Harnischfeger Corp.
Presents an analysis of Harnischfeger's quality of earnings, and the investment potential of the company's stock in light of the company's turnaround strategy. View Details
Keywords: Financial Condition; Revenue; Stock Shares; Profit; Economic Growth; Financial Reporting; Growth and Development; Growth and Development Strategy; Safety; Utilities Industry
Palepu, Krishna G. "Harnischfeger Corp." Harvard Business School Case 186-160, November 1985. (Revised August 1997.)
- 20 Feb 2006
- Research & Ideas
Are Company Founders Underpaid?
CEO is the highest paid executive and almost always out-earns her direct reports by a significant margin. Also, multiple studies have found that the more equity the CEO holds, the more compensation she commands. However, the patterns are... View Details
- Web
Baker Old Class Collection | Baker Library | Bloomberg Center | Harvard Business School
Skip to Main Content Lehman Brothers Collection Resources Baker Library Collections Corporate Reports Collection R. G. Dun & Co. Credit Reports HBS Cases Baker Old Class Collection Related Archival... View Details