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Show Results For
- All HBS Web
(3,768)
- People (5)
- News (665)
- Research (2,495)
- Events (3)
- Multimedia (32)
- Faculty Publications (1,478)
- 19 May 2003
- Research & Ideas
Expensing Options Won’t Hurt High Tech
(One cure for stock option abuse, say proponents, is to change accounting rules so that option grants are reflected in a company's principal financial statements. High-tech start-ups blister at that idea,... View Details
- 13 Apr 2015
- Working Paper Summaries
Implied Materiality and Material Disclosures of Credit Ratings
- 2008
- Chapter
How XBRL Will Dramatically Improve Reporting and Control Processes
By: Robert G. Eccles, Liv Watson and Mike Willis
- 19 Sep 2011
- Research & Ideas
Doomsday Coming for Catastrophic Risk Insurers?
Kenneth A. Froot spends more time thinking about natural disasters than the average business school professor. In addition to the rise and fall of the Dow and the long-term implications of the financial crisis in Greece, he has natural... View Details
- 29 May 2014
- Research & Ideas
Research Symposium 2014
to favor this experienced view." He cited the example of several meetings in the year 2000, during which the Financial Accounting Standards Board was hashing out rules... View Details
- 08 Sep 2003
- Research & Ideas
A Bold Proposal for Investment Reform
should be a nonprofit organization, with responsibility for rating the performance of financial analysts from the viewpoint of retail investors. We believe that there are costs as well as benefits from liquidity in the capital market. The... View Details
- February 2001 (Revised March 2003)
- Teaching Note
Circuits, Inc. TN
By: David F. Hawkins
Teaching Note for (9-100-013). View Details
- 20 Dec 2006
- Op-Ed
Investors Hurt by Dual-Track Tax Reporting
accounting earnings. Corporate tax shelters that reduce book income are rarely, if ever, undertaken, and the main benefit of many shelters is the book income they produce. The proposal to publicly report taxes paid is an eminently... View Details
Keywords: by Mihir Desai
- 03 Dec 2018
- Research & Ideas
How Companies Can Increase Market Rewards for Sustainability Efforts
flavijus For the first time, a link has been drawn between public sentiment about a company’s sustainability practices and how that company is valued in the market. The results are important both for investors searching for under-valued, socially responsible companies,... View Details
Keywords: by Rachel Layne
- November 2010 (Revised July 2011)
- Supplement
Oriflame S.A. (B)
By: David F. Hawkins and Karol Misztal
Exercise for recording derivative hedging transactions, accompanied by a technical note on IFRS derivative accounting. View Details
Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry
Hawkins, David F., and Karol Misztal. "Oriflame S.A. (B)." Harvard Business School Supplement 111-051, November 2010. (Revised July 2011.)
- 02 Jun 2011
- Research & Ideas
Signing at the Top: The Key to Preventing Tax Fraud?
cheat based on our lab and field studies; we thought it was now time to examine how to prevent people from cheating." The key, according to the researchers, lies in increasing ethical salience: inducing people to pay greater attention to their moral View Details
- September 1992 (Revised March 1997)
- Case
Summit Distributors (A)
By: William J. Bruns Jr. and Amy P. Hutton
Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing the inventory valuation method from LIFO to FIFO would avoid default but would require higher future income... View Details
Keywords: Taxation; Cost Accounting; Cash Flow; Interest Rates; Economic Systems; Borrowing and Debt; Financial Statements; Valuation; Accounting Audits; Financing and Loans; Accounting Industry; Accounting Industry
Bruns, William J., Jr., and Amy P. Hutton. "Summit Distributors (A)." Harvard Business School Case 193-053, September 1992. (Revised March 1997.)
- 17 Sep 2024
- HBS Case
The Climate Targets Leaders Need to Know as Regulations Loom
As investor pressure mounts on companies to show their environmental impacts, leaders are encountering an unwieldy tangle of terms and approaches. Climate accounting basics and a dictionary of sorts can help demystify the calculations and... View Details
Keywords: by Rachel Layne
- 01 Jun 2015
- News
Research Brief: If State Pensions Clean Up Their Books, Who Pays?
to a new working paper coauthored by Lecturer Abigail Allen, the opposite is often true. When the Governmental Accounting Standards Board (GASB) proposed stricter public pension View Details
Keywords: Erin Peterson
- 19 Mar 2006
- Research & Ideas
Unlocking Your Investment Capital
size of the company's assets? The management of financial risks is not just a matter of "protecting" the firm against adverse events. A: As an accounting identity, the total value and the total... View Details
- 19 Nov 2018
- Working Paper Summaries
Lazy Prices
- June 1995 (Revised May 1996)
- Teaching Note
American Express TRS Charge-Card Receivables and Lehman Brothers and the Securitization of American Express Charge-Card Receivables TN
By: Andre F. Perold and Wai Lee
Teaching Note for (9-293-120) and (9-293-121). View Details
- Student-Profile
Elliot Tobin
Accountants aren’t typically distinguished by their athletic prowess—unless that accountant is Elliot Tobin, HBS doctoral student and former captain of MIT’s football team, where he was named an... View Details
- 16 Sep 2010
- News
Idea Takes Root
reports that the IIRC has the backing of the International Accounting Standards Board, the U.S. Financial Accounting View Details
- 02 Dec 2013
- Research & Ideas
Companies Choreograph Earnings Calls to Hide Bad News
(reported revenues before they were earned) or otherwise manipulated the books to make their earnings look better, were more likely to cast a call. "If you've been engaging in somewhat shady activity in your accounting books, the last... View Details