Supplement | HBS Case Collection | 2011 (Revised from original 2011 version)

Kanebo Ltd. (C)

by David F. Hawkins, Suraj Srinivasan and Akiko Kanno

Abstract

The exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards.

Keywords: International Accounting; Standards; Financial Reporting; Crime and Corruption; Japan;

Format: Print

3 pages

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Citation:

Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (C)." Harvard Business School Supplement 111-068, August 2011. (Revised from original January 2011 version.)

Teaching note for a case of the same title that introduces students to the residual income (also known as the abnormal earnings) valuation model using the firm Coca-Cola. Students are provided with the primary financial statements (through fiscal 2010) and forecast data/assumptions. These data are used as input into a simple spreadsheet model to derive pro-forma summary financial statements (balance sheet and income statement), as well as Coca-Cola's firm and per share equity valuation at the beginning of 2011.

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