Publications
Publications
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- All HBS Web
(673)
- Faculty Publications (173)
- 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
- January 2005
- Tutorial
Buying Time
By: Robert S. Kaplan
Managers must frequently make decisions involving trade-offs between cash flows to be paid or received at different points in time. Accountants, in turn, must describe transactions that involve the payment and/or receipt of cash far in the future. This interactive... View Details
- Article
Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
By: Suraj Srinivasan
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities and Exchange... View Details
- January 2003 (Revised February 2011)
- Tool
Business Analysis and Valuation Model (Version 5)
By: Paul M. Healy, Krishna G. Palepu and Jonathan Barnett
Once you enter company financial statements, this software enables you to standardize them to a common format, make any needed adjustments to the company's accounting, and make assumptions about the company's future performance. The model then provides financial ratios... View Details
- October 2002 (Revised January 2013)
- Case
Krispy Kreme Doughnuts
By: Paul M. Healy
Krispy Kreme is a rapidly growing firm with a business model that has excited Wall Street. View Details
- September 2002 (Revised October 2002)
- Case
Corporate Inversions: Stanley Works and the Lure of Tax Havens
By: Mihir A. Desai, James R. Hines, Jr and Mark Veblen
In response to Stanley Work's announcement that it is moving to Bermuda--and the associated jump in market value--a major competitor sets out to determine how the market is valuing the consequences of moving to a tax haven and whether his company should invert to a tax... View Details
- September 2001
- Background Note
Financial Reporting Environment, The
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
- November 2000 (Revised January 2003)
- Case
Yahoo!'s Stock-Based Compensation
By: Paul M. Healy and Jacob Cohen
Amy Maislos, an investor in Internet and technology companies, was excited to read that Yahoo! had reported a positive net income for 1998 operations. During the late 1990s, stock prices of Internet companies had risen rapidly even though most companies were reporting... View Details
- November 2000 (Revised July 2019)
- Teaching Note
Cafes Monte Bianco: Building a Profit Plan
By: Robert Simons and Indra Reinbergs
Teaching Note for (9-198-088). View Details
- October 2000
- Teaching Note
Drivers of Industry Financial Structure
By: Dwight B. Crane and Indra Reinbergs
Teaching Note for (9-201-039). View Details
- October 2000 (Revised March 2004)
- Case
Software Associates
By: Robert S. Kaplan
The president of a small consulting firm has just seen his second-quarter profit and loss statement, showing an increase in revenues but a substantial decline in profits. He asks his chief financial officer to explain the results. The CFO works hard to accumulate... View Details
- October 2000 (Revised October 2000)
- Case
Off-Balance Sheet Leases in the Restaurant Industry
By: Amy P. Hutton, Paul M. Healy and Jacob Cohen
Amid mounting concern by credit agencies about off-balance sheet liabilities, an analyst for one of the leading credit-rating agencies has been asked to make a presentation about off-balance sheet liabilities, the strategic analysis behind leasing versus purchasing... View Details
- September 2000
- Case
TruckitNow.com Business Plan
By: Myra M. Hart and Judith Marie Dror
Presents an original business plan. Students are challenged to develop assumptions and create financial projections and statements based on business plan text. View Details
- September 2000
- Background Note
Financial Statement and Ratio Analysis
By: Paul M. Healy and Jacob Cohen
Prepares students for financial ratio analysis. View Details
- August 2000 (Revised February 2001)
- Background Note
Expense Recognition
By: Paul M. Healy and Preeti Choudhary
Recording expenses is not often clear-cut and can require considerable management judgment. This case discusses expense recognition in straightforward situations and then considers expense transactions that may be more complex to record. It uses examples that include... View Details
- August 2000 (Revised February 2001)
- Background Note
Revenue Recognition
By: Paul M. Healy
This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2)... View Details
- November 1999 (Revised July 2001)
- Case
New Profit Inc.: Governing the Nonprofit Enterprise
By: Robert S. Kaplan
New Profit, Inc. (NPI) is an innovative venture philanthropy fund. Founded by social entrepreneur Venessa Kirsch, NPI intends to raise large donations from individuals who wish to invest in nonprofit enterprises that could have a significant social impact and the... View Details
- November 1999
- Background Note
Recognizing Revenues and Expenses: Realized and Earned
By: Robert S. Kaplan
Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
- October 1999
- Background Note
Emergence of an International Accounting Standards Setter, The
By: Paul M. Healy and Jacob Cohen
Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details
- October 1998 (Revised January 1999)
- Case
Echlin vs. SPX
By: Paul M. Healy, Bjorn N. Jorgensen and Penny Joseph
Echlin has received a hostile takeover offer from SPX. Both companies have been undertaking major restructurings, and Echlin's shareholders face a difficult decision of whether to support current management or sell out to SPX. Students are asked to analyze the two... View Details