financial accounting standards - Publications - Faculty & Research

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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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Other Unpublished Work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

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August 2010 (Revised December 2010)
Supplement

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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1998
Other Unpublished Work

Pursuing Value: The Information Reporting Gap in the Swiss Capital Markets

By: Robert G. Eccles Jr. and Peter F. Weibel

Keywords: Capital Markets; Performance; Financial Reporting; Switzerland

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November 1985
Case

Prentice Stevens, Inc.: Rating Industrial Debt

By: David F. Hawkins

Keywords: Borrowing and Debt; Management; Financial Statements

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30 Oct 2005
Research & Ideas

Tuning Jobs to Fit Your Company

exhibit "The Four Spans" provides a summary.) The span of control. The first span defines the range of resources—not only people but also assets and infrastructure—for which a manager is given decision rights. These are also the resources whose performance... View Details

Keywords: by Robert Simons

02 Sep 2015
Research & Ideas

Explaining China's Crash

seven-year high. The consequences were felt by financial markets everywhere. Q: Given how opaque China’s economy is, does anyone accurately know how deep or lasting this slowdown might be? A: The official numbers must indeed be taken with... View Details

Keywords: by Christina Pazzanese; Financial Services

November 2000 (Revised January 2003)
Case

Yahoo!'s Stock-Based Compensation

By: Paul M. Healy and Jacob Cohen

Amy Maislos, an investor in Internet and technology companies, was excited to read that Yahoo! had reported a positive net income for 1998 operations. During the late 1990s, stock prices of Internet companies had risen rapidly even though most companies were reporting... View Details

Keywords: Stock Options; Internet and the Web; Financial Statements; Corporate Disclosure; Business Earnings; Earnings Management; Information Technology Industry

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December 1985 (Revised July 1993)
Case

Scovill, Inc.: NuTone Housing Group

Describes a conflict between the corporate controller and a division president about labor standards, which the division purposefully overstates to protect its margins. Illustrates the multiple roles of standards, and the roles of controllers and line management in... View Details

Keywords: Accounting; Standards; Management Teams; Conflict and Resolution

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06 Sep 2005
Research & Ideas

The Best Place for Retirement Funds

or an equity mutual fund that holds low-dividend stocks and passes through little in the way of realized capital gains. A high-tax asset might be a standard corporate bond, since the interest payments on a bond held in a taxable View Details

Keywords: by Ann Cullen

January 2022
Background Note

The Florange Law: Encouraging Long-Termism in Equity Markets?

By: Charles C.Y. Wang and Tonia Labruyere

This note provides background information on a French law (“the Florange law”) passed in 2014 that the French government said would encourage long-term shareholdings. The note describes the law, what led to it, the reactions it evoked, and similar initiatives in other... View Details

Keywords: Equity; Financial Markets; Investment Activism; Institutional Investing; Corporate Governance; Policy; Rights; Laws and Statutes; Business and Government Relations; Accounting Industry; France

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05 Jul 2011
First Look

First Look: July 5

of IFRS Authors:Karthik Ramanna and Ewa Sletten Abstract If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule... View Details

Keywords: Sean Silverthorne

18 Jul 2018
Research & Ideas

No More General Tso's? A Threat to 'Knowledge Recombination'

South Africa in the late 19th century, they brought with them accounting practices such as “double-entry” bookkeeping, which changed the country’s financial system. More recently, hundreds of Soviet... View Details

Keywords: by Michael Blanding; Accounting; Accounting; Accounting

09 Sep 2009
First Look

First Look: September 9

foundation for understanding the use of and accounting for more complex derivatives. Specific issues raised include (1) the financial statement impact of hedge accounting; (2) motivations for using... View Details

Keywords: Martha Lagace

01 Dec 2020
News

Advance Racial Equity in the Office

those challenges. Quantitatively and qualitatively, define the standard of what “good” looks like, and then commit to bringing the same standard of rigor with which organizations approach any other aspect of... View Details

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

23 May 2017
First Look

First Look at New Ideas and Research: May 23, 2017

George Serafeim Abstract—We examine if, and under what conditions, disclosure of sustainability information identified as investor relevant by market-driven innovations in accounting standard setting is... View Details

Keywords: Carmen Nobel

Web

1.1 HBS Community Values - MBA

Learning/Independent Projects 1.18 FIELD Global Capstone 1.19 Immersive Field Courses (IFC) 1.20 Joint Degree Programs 1.21 Use of Course Work & Materials 1.22 Disability Access 1.23 Pregnancy, Childbirth & Adoption during Business School 1.24 Commencement 2. Integrity... View Details

16 Jul 2024
Research & Ideas

Weighing Digital Tradeoffs in Private Equity

When private equity (PE) firms buy a company, they typically follow a standard playbook to create value—streamlining operations, restructuring debt, changing management, and cutting costs. However, as digital technologies and artificial... View Details

Keywords: by Michael Blanding; Financial Services

March 2011 (Revised October 2011)
Case

Mittel Technologies, AG

By: David F. Hawkins

CFO of German heavy equipment manufacturer examines through company examples potential impact of proposed changes to revenue recognition rules. View Details

Keywords: Revenue Recognition; Manufacturing Industry; Germany

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