financial accounting standards - Publications - Faculty & Research

01 Aug 2001
News

William F. Connell (MBA '63)

to make them feel like owners. Connell also maintains a tight system of quarterly operations reviews and monthly financial reports, making frequent visits to plants and customers. In an ongoing commitment to the highest View Details

Keywords: Alumni Achievement Award; William F. Connell (MBA 1963); James O.Dunn; Manufacturing

05 Jul 2006
Research & Ideas

Reinventing the Dowdy Savings Bond

percent participated, saving $606 on average. Ten percent were turned away from opening a savings account due to prior bad financial management, i.e., having a bank account... View Details

Keywords: by Julia Hanna; Financial Services; Financial Services

November 2010 (Revised December 2011)
Supplement

Oriflame S.A. (C)

By: David F. Hawkins and Karol Misztal

Notes from Oriflame's 2009 annual report relevant to the assessment of the monetary impact of Oriflame's FX risk management actions. View Details

Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Annual Reports; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry

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August 2000 (Revised February 2001)
Background Note

Revenue Recognition

By: Paul M. Healy

This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2)... View Details

Keywords: Business Earnings; Revenue Recognition; Decision Making; Financial Statements

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Dave Vitello

“take the accounting and financial management base I built at Deloitte and pair it with the strategic thinking I gain at HBS.” The environment is perfectly suited to his ambition. “Each class, whether it is... View Details

Keywords: Financial Services

February 2003 (Revised June 2006)
Case

Arthur Andersen LLP

By: David F. Hawkins and Jacob Cohen

This case highlights the history of Arthur Andersen and the collapse of the firm following the Enron Corp. audit and the Department of Justice obstruction of justice conviction. View Details

Keywords: Accounting Audits; Financial Statements; Business Exit or Shutdown; Lawfulness; United States

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01 Dec 2008
News

Lesson from the Fall

opportunities for executives to reap enormous personal gains from gaming accounting and SEC rules. If Enron-type breakdowns are to be avoided in the future, corporate boards need to keep in mind seven propositions that collectively... View Details

Keywords: Malcolm S. Salter; Oil and Gas Extraction; Mining; Electric Power Generation, Transmission, Distribution; Utilities

19 Feb 2007
Research & Ideas

Inexperienced Investors and Market Bubbles

"Past performance is no guarantee of future results." —standard financial disclaimer Neophyte investors—it is believed—play a role in creating asset price bubbles such as the tech collapse a few years ago. Just think back to the... View Details

Keywords: by Sean Silverthorne; Financial Services

Web

2.3.7 Physical Violence - MBA

2.3 Community Standards of Conduct 2.3.7 Physical Violence Welcome to HBS Being a Student at HBS 1. Academic Information & Policies 2. Integrity & Standards of Conduct 2.1 Academic View Details

08 Jul 2002
What Do You Think?

Have We Carried the Concept of Alignment Too Far?

Financial and Accounting Standards Board, new New York Stock Exchange rulings regarding board composition and other matters, and a Corporate and Auditing Accountability,... View Details

Keywords: by James Heskett

1998
Other Unpublished Work

Reporting Gaps in the United Kingdom: The Chief Executives Perspective

By: Robert G. Eccles Jr., Dave Phillips and Heather Richards

Keywords: Financial Reporting; Performance; United Kingdom

Citation

05 Jul 2006
Working Paper Summaries

Time-Driven Activity-Based Costing

Keywords: by Robert S. Kaplan & Steven R. Anderson; Financial Services

August 2010 (Revised December 2010)
Supplement

Urban Water Partners (A) (CW)

By: Karthik Ramanna and George Serafeim

The case explores a new venture to bring clean water to Tanzanians who otherwise cannot access or afford it. Management has enough money to get their company through August 2010, but needs more capital. An HBS alum is interested in investing in the company;... View Details

Keywords: Human Needs; Accrual Accounting; Financial Statements; Health Industry; Utilities Industry; Dar es Salaam

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21 Jun 2011
First Look

First Look: June 21

career in investment banking/investment management are associated with exposure drafts perceived as decreasing accounting "reliability"; and FASB members' affiliations with the Democratic Party are associated with proposing... View Details

Keywords: Sean Silverthorne

July 1989
Article

Earnings and Stock Splits

By: Paul Asquith, Paul M. Healy and Krishna G. Palepu

Keywords: Business Earnings; Stocks

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Contacts & Resources | Information Technology

would like to learn more about credit card merchant account guidelines and policies. Visit the Financial intranet site . If you wish to anonymously report areas of concern or non-compliance with policy.... View Details

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2.3.5 Research Misconduct - MBA

2.3 Community Standards of Conduct 2.3.5 Research Misconduct Welcome to HBS Being a Student at HBS 1. Academic Information & Policies 2. Integrity & Standards of Conduct 2.1 Academic View Details

01 Jun 2022
News

Making It Count

Weighted Accounts (IWA) Project has set about tackling accountability, a major hurdle on the path to an impact-driven economy. While the number of firms reporting their own ESG data has grown exponentially, and companies of all stripes... View Details

Keywords: Jen McFarland Flint

01 Dec 2009
News

An Action Plan for Economic Recovery

and we made believe that the sponsors, the biggest money center banks, had zero risk of loss. They did not fully disclose what was happening, and they did not put up enough capital to cover potential risks. Now, the FASB Financial View Details

Keywords: Roger Thompson; Finance