Reading Financial Reports

William J. Bruns; Paul M. Healy; J. H. Hertenstein; Robert S. Kaplan; Sharon M. McKinnon

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Book | 2002

Reading Financial Reports

by William J. Bruns, Paul M. Healy, J. H. Hertenstein, Robert S. Kaplan and Sharon M. McKinnon

Keywords: Finance; Reports;

Format: Print

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Citation:

Bruns, William J., Paul M. Healy, J. H. Hertenstein, Robert S. Kaplan, and Sharon M. McKinnon. Reading Financial Reports. 2nd ed. Business Fundamentals . Boston: Harvard Business School Press, 2002.

About the Authors

William J. Bruns

Henry R. Byers Professor of Business Administration, Emeritus

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Paul M. Healy

James R. Williston Professor of Business Administration

Accounting and Management

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View Publications »

Robert S. Kaplan

Senior Fellow, Marvin Bower Professor of Leadership Development, Emeritus

Accounting and Management

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Case | HBS Case Collection | July 2020 (Revised October 2020)

Ketchup and Hotdog Synergies: Intangibles Created by the Kraft Heinz Merger

Paul Healy and Marshal Herrmann

Citation:
Healy, Paul, and Marshal Herrmann. "Ketchup and Hotdog Synergies: Intangibles Created by the Kraft Heinz Merger." Harvard Business School Case 121-017, July 2020. (Revised October 2020.) View Details

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Article | Industrial & Labor Relations Review | 2020

Determinants of Gender Differences in Change in Pay among Job-Switching Executives

Boris Groysberg, Paul M. Healy and Eric Lin

The authors investigate what determines differences in change in pay between men and women executives who move to new employers. Using proprietary data of 2,034 executive placements from a global search firm, the authors observe narrower pay differences between men and women after job moves. The unconditional gap shrinks from 21.5% in the prior employer to 15% in the new employer. After controlling for typical explanatory factors, the residual gap falls by almost 30%, from 8.5% at the prior employer to 6.1% in the new placement. This change reflects a relative increase in performance-based compensation for women and a lower level of unexplained pay inequality generally in external placements. Controlling for individual fixed effects, observed women have higher pay raises than do men. Finally, the authors find suggestive evidence that pay differences may also be moderated by differences in the supply and demand for women executives.

Citation:
Groysberg, Boris, Paul M. Healy, and Eric Lin. "Determinants of Gender Differences in Change in Pay among Job-Switching Executives." Industrial & Labor Relations Review (2020). View Details

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Case | HBS Case Collection | July 2020 (Revised September 2020)

Cash Flow Statements and Analysis

Paul Healy

Citation:
Healy, Paul. "Cash Flow Statements and Analysis." Harvard Business School Case 121-019, July 2020. (Revised September 2020.) View Details

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Reading Financial Reports

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