Publications

Publications

Filter Results: (661) Arrow Down

Show Results For

← Page 6 of 661 Results →
  • Web

Financial Accounting Online Course | HBS Online

course earns you a Certificate of Completion from HBS Online. What you earn . Overview Syllabus Enrollment Stories FAQs Enroll Now Key Concepts Discover how balance sheets, income statements, and cash flow statements are developed and how... View Details
  • December 2012
  • Case

Trouble Brewing for Green Mountain Coffee Roasters

By: Suraj Srinivasan and Michael Norris
In October 2011, noted hedge fund manager David Einhorn of Greenlight Capital delivered a presentation at an investors' conference analyzing the business and accounting quality weaknesses of Green Mountain Coffee Roasters. Until then Green Mountain had exhibited rapid... View Details
Keywords: Accounting Fraud; Accounting Quality; Accounting Red Flags; Accounting Restatements; Accounting Scandal; Accounting Information; Financial Accounting; Financial Analysts; Financial Analysis; Financial Intermediaries; Hedge Funds; Financial Ratios; Financial Statement Analysis; Valuation Methodologies; Earnings Quality; Accounting; Quality; Earnings Management; Valuation; Crime and Corruption; Mergers and Acquisitions; Financial Reporting; Investment Funds; Financial Statements; Food and Beverage Industry
Related
  • May 2015 (Revised December 2016)
  • Supplement

Generating Higher Value at IBM (B)

By: Benjamin C. Esty and E. Scott Mayfield
Keywords: Dividends; Share Repurchases; Earnings Guidance; Financial Statement Analysis; Financial Ratios; Payout Policy; Earnings Per Share (EPS); Value Creation; Financial Statements; Corporate Finance; Computer Industry
Related
  • 2011
  • Teaching Note

Juner New Materials: On the Road to IPO (TN)

By: F. Warren McFarlan, Donglin Xia, Ning Jia and Ziqian Zhao
Juner New Materials (Juner) is a private China-based company that develops, produces, and distributes modified plastic compounds. Founded in 1995 by female serial entrepreneur Xiaomin Chen, Juner has exhibited strong performance and growth potential in the past fifteen... View Details
Keywords: Emerging Markets; Entrepreneurship; Financial Statements; IPO; Valuation; Women Executives; China; Plastics; China
Related
  • January 4, 2019
  • Article

How Companies Can Balance Social Impact and Financial Goals

By: Marya L. Besharov, Wendy K. Smith and Michael Tushman
It’s notoriously difficult for a business to manage two separate-but-equal goals—making money and creating social value at the same time, for example, or managing an existing business at the same time that you invent a new one. Most attempts at managing these... View Details
Keywords: Goals and Objectives; Management; Corporate Social Responsibility and Impact; Profit; Decision Making
Related
  • Fast Answer

Resources for Investment Management and Financial Analysis

Resources and instructional videos for company and industry financial analysis, stock pitching, Business Analysis & Valuation Using Financial Statements... View Details
  • 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
Related
  • November 2017
  • Teaching Note

Generating Higher Value at IBM (A) and (B)

By: Benjamin C. Esty and E. Scott Mayfield
Teaching Note for HBS Nos. 215-058 and 215-059. View Details
Keywords: Dividends; Share Repurchases; Earnings Guidance; Financial Statement Analysis; Financial Ratios; Payout Policy; Earnings Per Share (EPS); Earnings Management; Change Management; Leadership; Transformation; Financial Strategy
Related
  • February 2023
  • Article

The Effect of Systems of Management Controls on Honesty in Managerial Reporting

By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan
While budgetary controls with capital rationing are optimal in theory and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether... View Details
Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Capital; Budgets and Budgeting; Mission and Purpose
Related
  • October 1990 (Revised June 1993)
  • Case

Taxing Situations: Two Cases on Income Taxes and Financial Reporting

By: William J. Bruns Jr.
Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable... View Details
Keywords: Taxation; Accounting Audits; Financial Statements; Financial Reporting; Decisions; Financial Services Industry; Financial Services Industry
Related
  • Web

HBS - Financials | Consolidated Balance Sheet

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

Financial Statements: Signposts as Well as Milestones

By: Henry B. Reiling and John C. Burton
Keywords: Financial Statements
Related
  • Fast Answer

Aggregate financial ratios: including private company data

How do I find aggregate industry ratios that include private companies? Industry ratios provide a way to compare and analyze the correlation of diverse financial data for an entire industry. They can be used to compare the performance of... View Details
  • Web

HBS - Financials | Consolidated Balance Sheet

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 | 5 Year Summary

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

HBS - Financials | Consolidated Balance Sheet

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 | From the CFO

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

Supplemental Financial Information | Annual Report 2024

are the generous gifts from its alumni and friends. Each year, the revenue and expenses that flow through the School’s income statement, balance sheet, and cash flow statement tell a unique story. The following pages discuss the View Details
  • November 2010
  • Teaching Note

Citigroup 2007: Financial Reporting and Regulatory Capital (TN)

By: Edward J. Riedl, Suraj Srinivasan and Sharon Katz
Teaching Note for 111041. View Details
Keywords: Financial Statements; Capital; Governing Rules, Regulations, and Reforms; Financial Services Industry
Related
  • Web

Strategic Financial Analysis Online Course | HBS Online

you challenged and engaged. Lisa Arpey Executive Board Member at Ford's Theatre Leverage financial statements and frameworks to assess strategy execution and compare organizations’ performance. In an ever... View Details