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Decoding CEO Pay*
Organizational Development Magazine ArticleEach year most public companies issue reports describing the pay packages of their CEOs. In them compensation committees attempt to explain the rationale... -
Where Financial Reporting Still Falls Short
Accounting Magazine ArticleEven after a raft of reforms, corporate accounting remains murky. Here’s what you need to know to evaluate a company accurately. -
Expensing Stock Options: A Fair-Value Approach
Finance & Accounting Magazine ArticleNow that companies such as General Electric and Citigroup have accepted the premise that employee stock options are an expense, the debate is shifting... -
Earnings Game: Everyone Plays, Nobody Wins
Finance & Accounting Magazine ArticleQuarterly earnings numbers dominate the decisions of executives, analysts, investors, and auditors. Yet for all the attention paid to these numbers, they're... -
Research: Simple Writing Pays Off (Literally)
Business writing Digital ArticleInvestors reward clear communication. -
The Greening of the Balance Sheet
Budgets and budgeting Magazine ArticleGreen initiatives can, by reducing costs, enhance a company’s bottom line. Actions that harm the environment can have the opposite effect. Now, thanks to a burgeoning market in greenhouse gas emission credits put into effect by the Kyoto Protocol, environmental considerations will increasingly affect not only companies’ income statements but also their balance sheets. A […] -
Growth as a Process: The HBR Interview
Strategy & Execution Magazine ArticleUnder Jack Welch's leadership, General Electric's managers applied their imaginations relentlessly to the task of making work more efficient. Jeffrey... -
U.S. Financial Reporting Is Stuck in the 20th Century
Accounting Digital ArticleCurrent accounting rules don’t always communicate real value to investors. -
Customer Loyalty Isn't Enough. Grow Your Share of Wallet
Sales & Marketing Magazine ArticleTraditional metrics like satisfaction and Net Promoter scores correlate poorly with what matters most: share of wallet. Managers need to think about how... -
Expensing Options Solves Nothing
Finance & Accounting Magazine ArticleThe use of stock options for executive compensation has become a lightning rod for public anger, and it's easy to see why. Many top executives grew hugely... -
Why Good Accountants Do Bad Audits
Finance & Accounting Magazine ArticleOn July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law... -
How Managers Should Read Financial Statements
Finance & Accounting VideoWhen you understand financial statements-including the estimates and assumptions that go into them-you can offer insights that help ensure the statements... -
New Thinking on How to Link Executive Pay with Performance
Organizational Development Magazine ArticleAs the stock market began its ascent in the mid-1990s, executive pay--always the subject of heated debate--mounted along with it. That's because among... -
Audit Committees Can't Add
Finance & Accounting Magazine ArticleUniversity of Chicago's Roman Weil charges that many audit committee members are financially illiterate--and he has the test results to prove it. -
High Margins and the Quest for Aesthetic Coherence
Strategy & Execution Magazine ArticleThe key to selling well-designed, well-crafted products at high margins is the aesthetic coherence of the company and its goods. Embodying that ideal... -
Reduce the Risk of Failed Financial Judgments
Strategy & Execution Magazine ArticleWhen crucial financial estimates rely on judgment, companies can minimize their risk by turning to appraisers, actuaries, and evaluators, whether internal,... -
What Would Happen if the U.S. Stopped Requiring Quarterly Earnings Reports?
Global Business Digital ArticleIt would do less than both its proponents and its opponents suggest. -
Why Financial Statements Don’t Work for Digital Companies
Accounting Digital ArticleTraditional accounting can’t explain how companies like Uber and Twitter are valued. -
Tread Lightly Through These Accounting Minefields
Finance & Accounting Magazine ArticleIn the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue... -
From Niche to Mainstream (HBR Case Study and Commentary)
Leadership & Managing People Magazine ArticleRiku Nakamura relocated six years ago with his family from Tokyo to San Mateo, California, to spearhead the launch of Kenko USA, the first foreign subsidiary...
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Under Armour Under Pressure: Ratio Analysis
Finance & Accounting Case Study8.95View Details An analyst at Vaux Gibson Inc., a fund that managed a portfolio of North American equities, was tasked with reviewing the fund's holdings of Under Armour... -
Crystal Meadows of Tahoe, Inc.
Finance & Accounting Case Study8.95View Details An introductory case in cash flow analysis and the preparation of statements of cash flows. Based on the 1991 income statement and balance sheet at a... -
Upjohn Co.: The Upjohn - Pharmacia Merger
Finance & Accounting Case Study8.95View Details In August 1995, the Upjohn Co. and Pharmacia AB announced a "merger of equals." This case provides background information on the industry, the position... -
Autobytel.com
Sales & Marketing Case Study8.95View Details Autobytel enjoys first-mover advantage in the Internet new car buying space. According to a number of metrics, it is the online leader in this category.... -
City of New York
Finance & Accounting Case Study8.95View Details This case examines the economics of a municipality, and then explores its financial position from the perspective of a bond rating firm. -
Bausch & Lomb, Inc.: Pressure to Perform
Finance & Accounting Case Study8.95View Details Bausch & Lomb is the subject of press attacks and experiences a sharp fall in stock price when management practices are exposed. Aggressive goal setting,... -
Dynashears, Inc.
Finance & Accounting Case Study8.95View Details A senior loan officer is reviewing the recent performance of a company that has failed to repay its loan as scheduled. The failure results from a cyclical... -
Introduction to Accounting Records
Finance & Accounting Case Study8.95View Details An introduction to the vocabulary and methodology of bookkeeping and accounting records. -
Adelphia Communications Corp.
Finance & Accounting Case Study8.95View Details A bank officer must make a loan application decision for a large but financially troubled cable broadcaster. -
Corrections Corp. of America
Finance & Accounting Case Study8.95View Details This case illustrates a comprehensive valuation of a publicly-traded firm specializing in building and managing prisons. Students must assess the firm's... -
Coca-Cola: Residual Income Valuation
Finance & Accounting Case Study8.95View Details The case illustrates the use of the residual income (also known as the abnormal earnings) valuation approach. Students are asked to provide a valuation... -
Understand Financial Statements
Finance & Accounting ToolYour organization's financial statements reveal critical insights into how well it's doing-and steps you can take to help. But to use those insights,... -
EILEEN FISHER: Repositioning the Brand
Sales & Marketing Case Study8.95View Details Well-established fashion brand Eileen Fisher has traditionally appealed to older women. However, to drive growth, Eileen Fisher's management team wants... -
Machinery International (A)
Finance & Accounting Case Study8.95View Details A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes.... -
Progressive Insurance: Disclosure Strategy
Finance & Accounting Case Study8.95View Details Progressive Insurance had refused to play Wall Street's earning game. Progressive didn't manage reported earnings nor did management give guidance to... -
Crocs, Inc.
Finance & Accounting Case Study8.95View Details This case forces students to examine the drivers of value, particularly growth and margins. It is also effective at drawing attention to the relationship... -
Boston Chicken, Inc.
Finance & Accounting Case Study8.95View Details This case examines Boston Chicken's franchise strategy for growing its innovative restaurant business, and the associated accounting reporting issues... -
Facebook's Acquisition of WhatsApp: The Rise of Intangibles (A)
Finance & Accounting Case Study8.95View Details One of Susan Shaw's interests is investing in the stock market. She has copied some pages of Facebook Inc.'s 2015, 2014, and 2013 financial statements,... -
Narayana Hrudayalaya Heart Hospital: Cardiac Care for the Poor (B)
Innovation & Entrepreneurship Case Study5.00View Details Narayana Hrudayalaya (NH) has expanded into a multi-specialty health city in Bangalore and has grown to twelve locations across India. The hospital plans... -
CSI Financial Statements 2014: Using Financial Ratios to Identify Companies
Finance & Accounting Case Study8.95View Details This case raises a number of issues related to the relationship between financial metrics and a company's business model and strategy. Specifically, the...
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Under Armour Under Pressure: Ratio Analysis
Finance & Accounting Case Study8.95View Details An analyst at Vaux Gibson Inc., a fund that managed a portfolio of North American equities, was tasked with reviewing the fund's holdings of Under Armour... -
Under Armour Under Pressure: Ratio Analysis - Student Spreadsheet
Finance & Accounting Digital ArticleStudent spreadsheet for case W18648 -
Under Armour Under Pressure: Ratio Analysis - Teaching Note
Finance & Accounting Digital ArticleTeaching note for case W18648 -
Pricing at Vocram Airways (A) and (B), Instructor Spreadsheet
Innovation & Entrepreneurship Digital ArticleInstructor spreadsheet for cases W13724 and W13725. -
Crystal Meadows of Tahoe, Inc.
Finance & Accounting Case Study8.95View Details An introductory case in cash flow analysis and the preparation of statements of cash flows. Based on the 1991 income statement and balance sheet at a... -
Upjohn Co.: The Upjohn - Pharmacia Merger
Finance & Accounting Case Study8.95View Details In August 1995, the Upjohn Co. and Pharmacia AB announced a "merger of equals." This case provides background information on the industry, the position... -
Autobytel.com
Sales & Marketing Case Study8.95View Details Autobytel enjoys first-mover advantage in the Internet new car buying space. According to a number of metrics, it is the online leader in this category.... -
City of New York
Finance & Accounting Case Study8.95View Details This case examines the economics of a municipality, and then explores its financial position from the perspective of a bond rating firm. -
Bausch & Lomb, Inc.: Pressure to Perform
Finance & Accounting Case Study8.95View Details Bausch & Lomb is the subject of press attacks and experiences a sharp fall in stock price when management practices are exposed. Aggressive goal setting,... -
Dynashears, Inc.
Finance & Accounting Case Study8.95View Details A senior loan officer is reviewing the recent performance of a company that has failed to repay its loan as scheduled. The failure results from a cyclical...