accounting industry - Publications - Faculty & Research - Harvard Business School

Filter Results: (2,665)

Filter Results: (2,665)

Show Results For

← Page 11 of 2,665 Results →

2022
Working Paper

Machine Learning Models for Prediction of Scope 3 Carbon Emissions

By: George Serafeim and Gladys Vélez Caicedo

For most organizations, the vast amount of carbon emissions occur in their supply chain and in the post-sale processing, usage, and end of life treatment of a product, collectively labelled scope 3 emissions. In this paper, we train machine learning algorithms on 15... View Details

Keywords: Carbon Emissions; Climate Change; Environment; Carbon Accounting; Machine Learning; Artificial Intelligence; Digital; Data Science; Environmental Sustainability; Environmental Management; Environmental Accounting

2021
Working Paper

Corporate Environmental Impact: Measurement, Data and Information

By: David Freiberg, DG Park, George Serafeim and T. Robert Zochowski

As an organization’s environmental impact has become a central societal consideration, thereby affecting industry and organizational competitiveness, interest in measuring and analyzing environmental impact has increased. We develop a methodology to derive comparable... View Details

Keywords: Environment; Impact; Measurement; Environmental Ratings; Corporate Valuation; Financial Materiality; Sustainability; Environmental Impact; Environmental Strategy; Impact-Weighted Accounts; IWAI; Environmental Sustainability; Corporate Social Responsibility and Impact; Measurement and Metrics; Valuation

July 2021
Article

Material Sustainability Information and Stock Price Informativeness

By: Jody Grewal, Clarissa Hauptmann and George Serafeim

As part of the SEC’s revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability information in the form of environmental, social, and governance (ESG) data. However, progress is contingent on collecting evidence regarding which... View Details

Keywords: Voluntary Disclosure; Accounting Standards; Sustainability; Nonfinancial Information; Corporate Social Responsibility; Stock Price Informativeness; Synchronicity; Environmental Sustainability; Corporate Disclosure; Corporate Accountability; Stocks; Price; Corporate Social Responsibility and Impact; Accounting; Standards

Find at Harvard

October 2014 (Revised October 2014)
Case

Valuation Ratios in the Airline Industry, 2013

By: Paul M. Healy and Penelope Rossano

Examines factors underlying differences in valuation multiples (price-to-earnings and price-to-book) across four firms in the airline industry. View Details

Keywords: Airline Industry; Multiples; Valuation; Accounting; Air Transportation Industry

2023
Working Paper

Toward Decision-Useful Carbon Information

By: Gunther Glenk

Companies are increasingly viewed as crucial drivers for timely decarbonization. Current accounting practices for greenhouse gas (GHG) emissions, however, often leave corporate carbon disclosures and abatement obscured. Here I introduce a taxonomy for assuring the... View Details

September 2022
Article

Tone at the Bottom: Measuring Corporate Misconduct Risk from the Text of Employee Reviews

By: Dennis W. Campbell and Ruidi Shang

This paper examines whether information extracted via text-based statistical methods applied to employee reviews left on the website Glassdoor.com can be used to develop indicators of corporate misconduct risk. We argue that inside information on the incidence of... View Details

Keywords: Management Accounting; Management Control; Corporate Culture; Corporate Misconduct; Risk Measurement; Organizational Culture; Crime and Corruption; Risk and Uncertainty; Measurement and Metrics

Find at Harvard

March 2016 (Revised October 2023)
Case

Central European Distribution Corporation: Hostile Takeover, Bankruptcy Makeover

By: Stuart C. Gilson and Sarah L. Abbott

In early 2013, Central European Distribution Corporation (CEDC), a large publicly traded producer and distributer of vodka and spirits in Eastern and Central Europe, has suffered significant declines in its financial performance, is at risk of defaulting on its debt,... View Details

Keywords: Hostile Takeover; Accounting Restatement; Activist Shareholder; Restructuring; Mergers and Acquisitions; Financial Statements; Corporate Governance; Investment Activism; Distribution Industry; Distribution Industry; United States; Russia; Europe

2015
Case

Fine Harvest Restaurant Group (cases A and B)

By: Clara (Xiaoling) Chen, Kenneth A. Merchant, Tatiana Sandino and Wim A. Van der Stede

The Fine Harvest Restaurant Group cases A and B examine a company's design of a new system to evaluate the performance (and determine the bonuses) for its restaurant managers. Fine Harvest had traditionally evaluated restaurant managers based on store margins and had... View Details

Keywords: Incentive Systems; Relative Performance Evaluation; Restaurant Industry; Accounting; Economics; Human Resources; Measurement and Metrics; Labor; Performance; Salesforce Management; Retail Industry; North and Central America

March 2020
Article

Voluntary, Self-Regulatory, and Mandatory Disclosure of Oil and Gas Company Payments to Foreign Governments

By: Paul M. Healy and George Serafeim

Concerns about high rates of government corruption in resource-rich countries have led transparency advocates to urge oil and gas firms to disclose payments to host governments for natural resources. Transparency, they argue, can increase government accountability and... View Details

Keywords: Oil ＆ Gas; Corruption; Transparency; Self-regulation; Industry Self-regulation; Regulation; Disclosure; Disclosure Regulation; Energy Sources; Crime and Corruption; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Energy Industry

Find at Harvard

2014
Teaching Note

Fine Harvest Restaurant Group

By: Clara X. Chen, Kenneth A. Merchant, Tatiana Sandino and Wim Van der Stede

The Fine Harvest Restaurant Group cases A and B examine a company's design of a new system to evaluate the performance (and determine the bonuses) for its restaurant managers. Fine Harvest had traditionally evaluated restaurant managers based on store margins and had... View Details

Keywords: Incentive Systems; Relative Performance Evaluation; Restaurant Industry; Accounting; Economics; Human Resources; Measurement and Metrics; Labor; Performance; Salesforce Management; Retail Industry; North and Central America

November 2018 (Revised April 2019)
Case

Zespri Grows

By: David E. Bell and Natalie Kindred

Controlling about a third of global kiwifruit exports by volume and nearly half by value in 2018, Zespri was a grower-owned “corporatized cooperative” with the exclusive right to export New Zealand-grown kiwifruit (except to Australia). Zespri did not grow fruit but... View Details

2014
Working Paper

Private Equity's Diversification Illusion: Economic Comovement and Fair Value Reporting

By: Kyle Travis Welch

This study examines how accounting has informed private equity diversification claims and demand for private equity investments. Despite research showing private equity lacks portfolio diversification benefits, those marketing private equity assets continue to... View Details

2012
Article

Conflict Policy and Advertising Agency-Client Relations: The Problem of Competing Clients Sharing a Common Agency

By: Alvin J. Silk

What restrictions should be placed on advertising agencies with respect to serving accounts or clients that are competitors of one another in order to avoid conflicts of interest? In recent decades, the advertising and marketing services industry has undergone a number... View Details

Keywords: Advertising Agency; Competitors; Marketing Services Industry; Structural Changes; Agency-client Relationships; Hybrid Conflict Policies; Safeguards; Advertising; Advertising Industry; Europe; Latin America; North and Central America

Find at Harvard

Research Summary

Overview

Most companies' leaders declare their commitment to delivering value to customers. Many have adopted language such as "customer-centric" or "customer-obsessed." Companies that consistently earn top marks for customer loyalty in their industry deliver total shareholder... View Details

Keywords: Customer Base Analysis; Customer Lifetime Value; Customer Experience; Customer Loyalty; Service Profit Chain; Management Accounting; Project Evaluation And Resource Allocation; Customer Value and Value Chain; Customer Satisfaction; Valuation; Customer Focus and Relationships

July 2012
Supplement

Generation Investment Management, Video

By: Sandra J. Sucher

Examines the Investment process of Generation Investment Management, a "sustainable" investing firm established in 2004 by David Blood and U.S. Vice President Al Gore. Places students in the position of David Lowish, director of global industrials, who must decide... View Details

Keywords: Leadership And Managing People; Accountability; Investment Management; Social Issues; Investment; Corporate Accountability; Ethics; Development Economics; Natural Environment; Financial Services Industry; Financial Services Industry

2022
Article

Regulatory Treatment of Changes in Fair Value and the Composition of Banks' Investment Portfolios

By: Michael Iselin, Jung Koo Kang and Joshua Madsen

In their implementation of Basel III, U.S. bank regulators are again including changes in the fair value of available-for-sale (AFS) debt securities in Tier 1 capital, but only for the largest U.S. banks. This paper investigates a potential impact of expanding this... View Details

Keywords: Fair Value Accounting; SFAS 115; Basel III; Governing Rules, Regulations, and Reforms; Banks and Banking; Debt Securities; Credit; Risk and Uncertainty; Investment Portfolio; Decision Making; Banking Industry; United States

Find at Harvard

Research Summary

Overview

By: Robert S. Kaplan

Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details

Keywords: Activity-based Costing And Management; Time-Driven ABC; Balanced Scorecard; Carbon Accounting; Carbon Credits; Inclusive Growth; Risk Management; Health Industry

April 2024 (Revised October 2024)
Case

New Belgium Brewing and Climate Change

By: Michael W. Toffel, Kenneth P. Pucker and Michael Norris

In 2023, Colorado-based craft brewery New Belgium Brewing was considering how best to meet its emissions reduction targets. After decades of growth, the beermaker had grown to become one of the largest craft brewers in the U.S., and was purchased in 2019 by Japanese... View Details

Keywords: Beer; Carbon Accounting; Carbon Credits; Operation Management; Renewable Energy; Supply Chain; Environmental Sustainability; Climate Change; Corporate Social Responsibility and Impact; Food and Beverage Industry; United States; Colorado

October 2013 (Revised December 2015)
Case

Alcoa's Bid for Alcan (A)

By: Paul Healy and Penelope Rossano

In spring 2007, Alcoa CEO Alain Belda was concerned about the company's market position in light of increased competition from developing markets. China's recent entry into the aluminum market was affecting both supply and demand. Furthermore, downstream and upstream... View Details

Keywords: Acquisitions; Strategy; Aluminum; Accounting; Financials; Alcoa; Rio Tinto; Alcan; Metals and Minerals; Competition; Consolidation; Emerging Markets; Acquisition; Financial Statements; Manufacturing Industry; Canada; China; Russia

March 2021 (Revised December 2021)
Case

Cedar Environmental: Innovation vs. Corruption in Lebanon?

By: Nien-hê Hsieh and Youssef Abdel Aal

The case follows Ziad Abi Chaker, founder and CEO of Cedar Environmental, as he weighs options for how to grow the company in the face of growing economic and political instability in Lebanon in 2019.

Founded after the Lebanese civil war, Cedar... View Details

←
11
12
…
133
134
→