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Show Results For
-
All HBS Web
(3,743)
- People (5)
- News (662)
- Research (2,475)
- Events (3)
- Multimedia (32)
- Faculty Publications (1,452)
- Winter 2013
- Article
Mandatory IFRS Adoption and Financial Statement Comparability
By: Francois Brochet, Alan Jagolinzer and Edward J. Riedl
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al., 2008),...
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Keywords:
IFRS;
Comparability;
Private Information;
Insider Trading;
Ethics;
Standards;
Financial Statements
Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1373–1400.
- Article
Better Accounting Transforms Health Care Delivery
By: Robert S. Kaplan and Mary L. Witkowski
The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process...
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Keywords:
Activity Based Costing and Management;
Research;
Health Care and Treatment;
Health Industry
Kaplan, Robert S., and Mary L. Witkowski. "Better Accounting Transforms Health Care Delivery." Accounting Horizons 28, no. 2 (June 2014): 365–383.
- May 2022
- Article
Can Gambling Increase Savings? Empirical Evidence on Prize-Linked Savings Accounts
By: Shawn A. Cole, Benjamin Iverson and Peter Tufano
This paper studies the adoption and impact of prize-linked savings (PLS) accounts, which offer lottery-like payouts to individual account holders in lieu of interest. Using microlevel data from a bank in South Africa, we show that PLS is attractive to a broad group of...
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Keywords:
Household Finance;
Banking;
Savings;
Prize-linked Savings;
Lottery;
Household;
Personal Finance;
Saving;
Banks and Banking
Cole, Shawn A., Benjamin Iverson, and Peter Tufano. "Can Gambling Increase Savings? Empirical Evidence on Prize-Linked Savings Accounts." Management Science 68, no. 5 (May 2022): 3282–3308.
- Web
Accounting & Management - Doctoral
apply to the PhD in Business Administration and select Accounting as their area of study. Students work closely with faculty in the Accounting and Management Unit . Research here encompasses View Details
- Web
Supplemental Financial Information - Financial Report 2015
Financials Supplemental Financial Information Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information page 2 of 2 Expenses The School’s...
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- April 2023 (Revised July 2023)
- Case
Fermenting Accounting Problems at Vermont Kombucha Corp.
By: Tatiana Sandino and Marshal Herrmann
Founded in 2005, Vermont Kombucha Corp. (V-Ko) was an early mover in the fledgling U.S. market for kombucha, a drink brewed for its health benefits. Early on, the company captured more than 90% of market share. Under the leadership of its founder and CEO, Joe Williams,...
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Keywords:
Going Public;
Business Model;
Financial Reporting;
Ethics;
Corporate Governance;
Stock Shares;
Food and Beverage Industry
Sandino, Tatiana, and Marshal Herrmann. "Fermenting Accounting Problems at Vermont Kombucha Corp." Harvard Business School Case 123-064, April 2023. (Revised July 2023.)
- TeachingInterests
Financial Reporting and Control
By: Paul M. Healy
Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective...
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- TeachingInterests
Financial Reporting and Control
Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective...
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- September 2000
- Background Note
Financial Statement and Ratio Analysis
By: Paul M. Healy and Jacob Cohen
Prepares students for financial ratio analysis.
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Healy, Paul M., and Jacob Cohen. "Financial Statement and Ratio Analysis." Harvard Business School Background Note 101-029, September 2000.
- September 2003 (Revised September 2005)
- Background Note
Financial Reporting and Control Framework
Details the framework adopted in the core Financial Reporting and Control course.
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Keywords:
Financial Reporting
Bradshaw, Mark T., and Susan L. Kulp. "Financial Reporting and Control Framework." Harvard Business School Background Note 104-038, September 2003. (Revised September 2005.)
- June 2005
- Teaching Note
Accounting Fraud at WorldCom (TN)
By: Robert S. Kaplan
Teaching Note to (9-104-071).
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- March 2009 (Revised February 2011)
- Background Note
Note: Fair Value Accounting for Investments in Debt Securities
The note describes how fair value accounting applies to debt securities that are classified by financial institutions as (1) "trading" securities, (2) "available for sale" securities, or (3) "hold to maturity" securities. It explains the hierarchy for inputs used in...
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Fruhan, William E. "Note: Fair Value Accounting for Investments in Debt Securities." Harvard Business School Background Note 209-134, March 2009. (Revised February 2011.)
- 28 Sep 2009
- Research & Ideas
Improving Accountability at the World Bank
accountability and effectiveness today? What should it do about them? With a detailed description of the Bank's challenges of democratic accountability, its constraints, and recommendations for the future, HBS professor Alnoor Ebrahim...
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Keywords:
by Alnoor Ebrahim
- 2003
- Book
Profits You Can Trust: Spotting and Surviving Accounting Landmines
By: H. David Sherman, S. David Young and Harris Collingwood
Profits You Can Trust gives managers, directors, lenders, audit partners and analysts a clear framework to demystify global financial reporting in a market fraught with danger. Filled with provocative and enlightening examples, it offers a fresh perspective and clear...
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Sherman, H. David, S. David Young, and Harris Collingwood. Profits You Can Trust: Spotting and Surviving Accounting Landmines. Upper Saddle River, NJ: Financial Times Prentice Hall, 2003.
- September 2010 (Revised September 2013)
- Case
Accounting for the iPhone at Apple Inc.
By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'...
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Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.)
- August 2023 (Revised November 2023)
- Supplement
Plug Power (B)
By: Jonas Heese, Joseph Pacelli and James Barnett
The case is set in spring 2021, immediately after Plug Power made financial restatements dating back to 2018. The case describes the restatements, which revealed that Plug was reclassifying expense items to boost gross profits.
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Keywords:
Environmental Accounting;
Financial Reporting;
Ethics;
Profit;
Management;
Social Enterprise;
Energy Industry;
Green Technology Industry;
United States;
Europe
Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (B)." Harvard Business School Supplement 124-018, August 2023. (Revised November 2023.)
- 01 Jan 2015
- Working Paper Summaries
Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
Keywords:
by Abigail M. Allen & Reining Petacchi
- March 1995
- Background Note
Primary Financial Statements
By: David F. Hawkins
Keywords:
Financial Statements
Hawkins, David F. "Primary Financial Statements." Harvard Business School Background Note 195-178, March 1995.
- April 1985
- Background Note
Consolidated Financial Statements
By: David F. Hawkins
Keywords:
Financial Statements
Hawkins, David F. "Consolidated Financial Statements." Harvard Business School Background Note 185-125, April 1985.
- Web
Standard & Poor's NetAdvantage | Baker Library
Standard & Poor's NetAdvantage Detailed descriptions of companies, industries, and mutual funds. Read More Company information includes a description of the company, stocks & bond issues, earnings estimates, dividend and split history and...
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