Professor of Business Administration
Suraj Srinivasan is an Associate Professor in the Accounting and Management area at Harvard Business School. He teaches the second year MBA elective Business Analysis and Valuation Using Financial Statements and to executives, Strategic Financial Analysis for Business Evaluation. He also teaches in corporate governance programs sMaking Corporate Boards More effective, Audit Committees in a New Era of Governance and Compensation Committees: New Challenges, New Solutions. Prior to joining HBS, Professor Srinivasan was an Assistant Professor of Accounting at the University of Chicago Graduate School of Business from 2004 – 2008 where he received the Ernest R. Wish Accounting Research prize in 2007.
Professor Srinivasan’s research examines corporate governance in the U.S. and internationally. He has studied issues such as the impact of globalization on corporate disclosure practices and compensation arrangements in international companies, the effect of securities regulation on incentives of companies to cross list in the U.S., incentives of audit firms to provide high quality audits, and reputational consequences for corporate directors when companies experience financial reporting problems.
Professor Srinivasan earned a bachelor's degree with honors in electrical and electronics engineering and a master's degree in physics with honors from Birla Institute of Technology and Sciences in India prior to earning an MBA from the Indian Institute of Management Calcutta. He also received a doctorate degree in business administration from Harvard Business School in 2004 where he received the George S. Dively Award for outstanding thesis research.
Professor Srinivasan teaches the second year MBA elective Business Analysis and Valuation Using Financial Statements, and, to executives, Strategic Financial Analysis for Business Evaluation. He also teaches in executive education corporate governance programs Making Corporate Boards More Effective, Audit Committees in a New Era of Governance and Compensation Committees: New Challenges, New Solutions.
Keywords: Business analysis;
Business Analysis and Valuation Using Financial Statements
This course provides hands-on experience in financial statement analysis. Students are exposed to tools of financial analysis, theoretical concepts, and practical valuation issues. By the end of the course, students become comfortable with using firms' financial statements to draw an understanding of their performance and provide a basis for making reasonable valuation estimates. The course builds on RC courses, in particular, Finance I, Finance II, and Financial Reporting and Control (FRC), to expand understanding of financial statements and their use in valuation.
Strategic Financial Analysis
This course focuses on the tools used to create economic value. It presents frameworks for assessing strategy, monitoring performance, forecasting capital utilization, valuing strategic assets, and reviewing restructuring opportunities. Participants learn to apply rigorous financial analysis as they evaluate business performance, weigh potential acquisitions, and assess global competition.
Keywords: strategic change;
Making Corporate Boards More Effective
While a corporate board may have broadly defined legal duties, its role in evaluating management, providing strategic oversight, and dealing with the complexity of today's regulatory environment has never been more tested—or more critically dependent on effective leadership. Whether the issue is financial resilience, corporate strategy, executive compensation, or regulatory compliance, this program is designed to help you promote sound governance. This course teaches what it takes to design an optimal board structure, lead the organization through periods of adversity and opportunity, and harness the considerable talents of board members to create a cohesive and forward-thinking unit.
Executive compensation has become a flashpoint issue for board members, institutional investors, regulators, and the media. Compensation committees are challenged to design compensation programs that not only tie business or corporate strategies to company performance, but also motivate top executives and valued employees. At the same time, committees must address investor expectations for what is appropriate against a backdrop of heightened regulatory activity and public awareness. This course moves beyond examining what creates problems in compensation arrangements to structuring more effective plans that drive long-term corporate performance, company profitability, employee satisfaction, and exceptional success. The program challenges the traditional approach to measuring and rewarding outstanding performance.
Audit Committees in a New Era of Governance
The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and regulatory rules and standards. This intensive program prepares audit committee members and chief financial officers to operate effectively in this new environment.
Empirical Research in Financial Reporting and Corporate Governance
This course is a survey of financial accounting research intended for doctoral students. The primary purpose of the course is to introduce fundamental research themes and methodologies used in empirical financial accounting research. Participants will become acquainted with the relevant literature through classroom discussions of assigned readings, paper summaries, problem sets, and individual research proposals.
Business Education for Scholars & Teachers
This course introduces students to basic functions of management and markets, including accounting and management, marketing, management, finance, and operations.