Publications

05 Oct 2010
First Look

First Look: October 5, 2010

board, their past professional experience, and their political contributions vary with the degree to which the accounting standards they propose are perceived as increasing View Details

Keywords: Sean Silverthorne

05 May 2003
Research & Ideas

What It Takes to Restore Trust in Business

It's not in great shape, but it isn't doing too badly, and measured by the standards of the rest of the world it is a marvel and it's doing quite well," he observed. The financial sector is not perfect,... View Details

Keywords: by Martha Lagace; Financial Services

March 1995
Background Note

Consolidated Statements

By: David F. Hawkins

Keywords: Financial Statements

Find at Harvard

24 Oct 2012
Research & Ideas

Want People to Save More? Send a Text

basic savings account with a standard 0.3 percent real interest rate, similar to the highest available alternative in the Chilean market; a basic account combined with meetings... View Details

Keywords: by Kim Girard

August 2000 (Revised February 2001)
Background Note

Expense Recognition

By: Paul M. Healy and Preeti Choudhary

Recording expenses is not often clear-cut and can require considerable management judgment. This case discusses expense recognition in straightforward situations and then considers expense transactions that may be more complex to record. It uses examples that include... View Details

Keywords: Accounting; Cost; Financial Statements

25 Mar 2014
First Look

First Look: March 25

the investor's and the investee's countries, affects the asset allocation decisions of global mutual funds. We find that investors tend to underweight investees with greater accounting distance. Using the mandatory adoption of... View Details

Keywords: Sean Silverthorne

September 1976
Case

Del Norte Paper Co. (B)

By: William A. Sahlman

Serves two roles: first, provides a reasonably comprehensive description of an ongoing budgeting and reporting system for the international operations of a large American company. Second, allows the student to focus on and critically analyze a series of specific... View Details

Keywords: International Accounting; Financial Reporting; Budgets and Budgeting; United States

01 Sep 2009
News

Executive Pay: Onward & Upward

require listed firms to have a majority of independent directors and mandate compensation committees to be entirely composed of outside directors. The exchanges also require firms to get shareholder approval of overall executive compensation plans. 2004 The View Details

Keywords: Corporate Services; Management, Scientific, and Technical Consulting Services; Professional Services

01 Dec 2002
News

Secretary of Labor Elaine Chao Advises New MBA Students on Business Values

Dean Kim B. Clark for founding the Leadership and Values Initiative, an effort that for the last two years has sought to more fully integrate the School's community standards of integrity and honesty, respect for others, and personal... View Details

May 2004 (Revised August 2004)
Case

Enron Odyssey (A), The: The Special Purpose of "SPEs"

The board has asked Ron Tolbert, an employee in the Risk Assessment and Control Group, to analyze three SPE transactions executed by Enron executives: the Destec, Rhythms, and Fishtail/Bacchus transactions, which were prominently featured in the Examiner's Report in... View Details

Keywords: Financial Management; Financial Instruments; Analysis; Accounting; Financial Strategy; Energy Industry

October 2011
Teaching Note

Bridging the GAAPs (TN)

By: Gwen Yu

Teaching Note for 111-114. View Details

Keywords: Equity; Financial Reporting; Investment Portfolio; Valuation; Framework; Adoption; Standards; Globalization

05 Jun 2012
First Look

First Look: June 5

professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB members with backgrounds in View Details

Keywords: Sean Silverthorne

28 Jul 2015
First Look

First Look: July 28, 2015

rebates on interest and principal. The case outlines how International Financial Reporting Standards (IFRS), U.S. GAAP, and International Public Sector Accounting View Details

Keywords: Carmen Nobel

24 May 2004
Research & Ideas

When Reputation Trumps Regulation

Financial Economics, suggests that reputational bonding better explains the success and failure of cross-listings than legal bonding. This is largely due to the fact that the Securities and Exchange Commission, for a number of reasons,... View Details

Keywords: by Ann Cullen

December 2010
Supplement

Urban Water Partners (A) Spreadsheet Solutions (CW)

By: Karthik Ramanna and George Serafeim

Teaching Note for Spreadsheet (111701). View Details

Keywords: Performance Evaluation; Accrual Accounting; Financial Statements; Health Industry; Utilities Industry; Dar es Salaam

October 2019 (Revised August 2020)
Case

Souqalmal: The Choice Is Yours (A)

By: V.G. Narayanan and Alpana Thapar

This case describes how Ambareen Musa, Founder and CEO of Souqalmal, a Dubai-based online comparison aggregator of banking and insurance products launched her business in 2011 and rapidly grew it over next couple of years. However, by 2017, the Mauritian entrepreneur... View Details

Keywords: Unit Economics; Finance; Accounting; Competitive Strategy; Financial Statements; Insurance Industry; Middle East

2014
Working Paper

Linguistic Complexity in Firm Disclosures: Obfuscation or Information?

By: Brian J. Bushee, Ian D. Gow and Daniel Taylor

Prior research argues that the linguistic complexity of a firm’s disclosures reflects managerial obfuscation. However, complex language can be used either to obfuscate or to convey information, with the effect likely depending on the incentives of the source. We... View Details

Keywords: Communication; Financial Reporting