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  • October 2008
  • Article

The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts

The 1990s were characterized by substantial increases in the performance of and investor reliance on financial analysts. Because managers possess superior private information and issue forecasts to align investors' expectations with their own, we predict that... View Details

Keywords: Information; Performance Expectations; Earnings Management; Financial Reporting; Forecasting and Prediction
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  • 2010
  • Book

The Squam Lake Report: Fixing the Financial System

By: as part of the Squam Lake Working Group Scharfstein, David S.
In the fall of 2008, fifteen of the world's leading economists-representing the broadest spectrum of economic opinion-gathered at New Hampshire's Squam Lake. Their goal: the mapping of a long-term plan for financial regulation reform. The Squam Lake... View Details
Keywords: Financial Crisis; Financial Markets; Governing Rules, Regulations, and Reforms; Business and Government Relations
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  • January 2024
  • Case

The Financial Times (FT) and Generative AI

By: Andrew Rashbass, Ramon Casadesus-Masanell and Jordan Mitchell
In September 2023, John Ridding, CEO of the Financial Times, was considering the possible impact of Generative AI on the industry and his business. Having navigated successfully the seismic shift from print to digital, and reporting record results, the company... View Details
Keywords: AI and Machine Learning; Technology Adoption; Change Management; Journalism and News Industry
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  • 27 Sep 2011
  • Working Paper Summaries

Salience in Quality Disclosure: Evidence from the U.S. News College Rankings

Keywords: by Michael Luca & Jonathan Smith; Education; Information; Publishing
  • 20 Oct 2010
  • Research & Ideas

HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability

Report: Integrated Reporting for a Sustainable Strategy. Several key questions arose during the workshop: To what degree should new reporting standards be melded into the existing corporate accounting model?... View Details
Keywords: by Sean Silverthorne; Accounting
  • 1999
  • Other Unpublished Work

Value and Reporting in the Insurance Industry

By: Robert G. Eccles Jr. and Michael P. Nelligan
Keywords: Financial Reporting; Insurance Industry
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  • 1999
  • Other Unpublished Work

Value and Reporting in the Banking Industry

By: Robert G. Eccles Jr. and John K. Fletcher
Keywords: Financial Reporting; Banking Industry; Netherlands
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  • 1986
  • Book

Corporate Financial Disclosure: 1900-1933

By: David Hawkins
Keywords: Finance; Reports; Business History
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  • July–August 2008
  • Article

Interview with a Quality Leader: Regina E. Herzlinger on Consumer-Driven Healthcare

By: Regina E. Herzlinger
Regina E. Herzlinger is the Nancy R. McPherson Professor of Business Administration Chair at the Harvard Business School, Cambridge, MA. She received her bachelor's degree from MIT and her doctorate from the Harvard Business School The first woman to be tenured and... View Details
Keywords: Consumer-driven Health Care; Health Care and Treatment; Health Industry
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  • Web

2018 Financial Risk and Regulation Survey - Behavioral Finance & Financial Stability

5). Figure 4: Will any of the Following Intermediaries be at the Center of a Financial Crisis, Within 10 Years? Figure 5: Most State Pensions are Underfunded Sources: Data from Pew Charity Trusts review of View Details
  • March 16, 2003
  • Article

Footnote Reporting Distorts Impact of Stock Options

By: Zvi Bodie, Robert S. Kaplan and Robert C. Merton
Keywords: Financial Instruments; Reports; Stocks
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  • Web

Consolidated Balance Sheet - Annual Report 2016

Financials Consolidated Balance Sheet 5-Year Data Summary CFO Letter Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial... View Details
  • Web

Consolidated Balance Sheet - Annual Report 2017

Financials Consolidated Balance Sheet 2ms Assets IN MILLIONS for the Fiscal Year ended June 30... 2017 2016 2015 Cash $ 80 $ 61 $ 62 Current Use Reserves 145 103 125 Receivables, Loans, & Other Assets 177 178 150 Invested Funds Endowment... View Details
  • 2015
  • Book

Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

By: Karthik Ramanna
There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and understanding of the general public—e.g., rulemaking for bank capital adequacy, actuarial standards, accounting standards, and auditing practice. In... View Details
Keywords: Business And Society; Financial Institutions; Financial Reporting; GAAP; IFRS; Lobbying; Capitalism; Sustainability; Accounting; Finance; Business and Government Relations; Leadership; Financial Services Industry; Financial Services Industry; United States; China; India
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  • Web

5-Year Data Summary - Annual Report 2016

Financials 5-Year Data Summary 5-Year Data Summary CFO Letter Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial... View Details
  • Web

Consolidated Balance Sheet - Annual Report 2014

Financials Balance Sheet 5-Year Data Summary CFO Letter Consolidated Balance Sheet Statement of Activity & Cash Flows Supplemental Financial Information Assets IN MILLIONS for the Fiscal Year {FY} ended June... View Details
  • 2008
  • Working Paper

Financial Development, Bank Ownership, and Growth. Or, Does Quantity Imply Quality?

By: Shawn A. Cole
In 1980, India nationalized its large private banks. This induced different bank ownership patterns across different towns, allowing credible identification of the effects of bank ownership on financial development, lending rates, and the quality of intermediation, as... View Details
Keywords: Economic Growth; Credit; Banks and Banking; Interest Rates; State Ownership; Private Ownership; Banking Industry; India
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  • Web

Consolidated Balance Sheet - Annual Report 2020

Financials Consolidated Balance Sheet 1ms Assets IN MILLIONS for the Fiscal Year ended June 30... 2020 2019 2018 Cash $ 124 $ 105 $ 89 Current Use Reserves 174 129 118 Receivables, Loans, & Other Assets 221 215 214 Invested Funds... 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
Keywords: Fair Value; Access To Capital; IAS 39; FAS No. 157; FASB; IASB; ASC 820; Covariance Risk; Accounting Beta; Accounting; Private Sector; Valuation; Corporate Finance; Asset Management; Cost of Capital; Private Equity; Financial Services Industry; Financial Services Industry; Europe; North and Central America
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  • 2009
  • Report

State of the Region Report 2009: Boosting the Top of Europe

By: Christian H.M. Ketels
The 2009 State of the Region Report, the sixth in this series of annual evaluations of competitiveness and cooperation across the Baltic Sea Region, provides a perspective on the radical change in the economic climate of the Region over the last year. The Report puts... View Details
Keywords: Economic Growth; Financial Crisis; Macroeconomics; Competitive Strategy; Cooperation; Baltic Countries; European Union
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