This semester, Paul Bahnson is using a new textbook (Business Analysis and Valuation, by Palepu, Healy and Bernard) in his financial analysis course. We mention it because it includes a case about the Harnischfeger Corp. that challenges students to analyze the company's numerous accounting changes made during 1984.It was written a long time ago, but the earnings quality issues raised in the case are timeless, making it more than suitable for discussion today.
The way we were
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