financial accounting standards - Publications - Faculty & Research

29 Aug 2011
Research & Ideas

Decoding Insider Information and Other Secrets of Old School Chums

obtaining both good and bad news from their school-tied firms, but perhaps as a tacit agreement, acting only on the positive news." Importantly, the research takes into account stock returns in the years before and after the October 2000... View Details

Keywords: by Carmen Nobel; Financial Services

13 Dec 2004
Research & Ideas

Sharing News That Might Be Bad

into false states of euphoria. But, by and large, you've been able to keep your people grounded by helping to develop their strategic and financial wherewithal, by sharing company news and data with a strong sense of the larger context,... View Details

Keywords: by Paul Michelman

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VCPE Database Comparison | Baker Library

Strong Standard Verticals Strong Solid Strong for tech related verticals None. Recommend using keyword search in Business Description Geographic Granularity Zip level City level City Level Zip level Downloading Extremely limited (10 rows... View Details

25 Jul 2011
Research & Ideas

How Disruptive Innovation is Remaking the University

rethink the entire traditional higher education model. Private universities without national recognition and large endowments are at great financial risk. So are public universities, even prestigious ones such as the University of... View Details

Keywords: by Clayton M. Christensen & Henry J. Eyring; Education

16 May 2012
Research & Ideas

Can Decades of Military Overspending be Fixed?

that meet performance standards at reasonable costs. But in practice, too few government managers are skilled in understanding and using industry financial incentives or the process of controlling costs,... View Details

Keywords: by J. Ronald Fox; Service

17 Mar 2023
News

Dean Datar Meets with Alumni in New York

lifted out of poverty, the standard of living we have created, the kinds of jobs we've created it all came from the enormous force for good that is business." This powerful idea paved the way for the new Institute for the Study of... View Details

24 Feb 2023
News

Dean Datar Meets with Alumni in Palm Beach

the Dean. "If you look at the billions of people lifted out of poverty, the standard of living we have created, the kinds of jobs we've created it all came from the enormous force for good that is business." This powerful idea paved the... View Details

March 1999 (Revised June 2005)
Case

Saevig Corporation

By: Henry B. Reiling and Mark Pollard

The taxpayer purchased land and later transferred it to a family controlled corporation in return for an earn out. When funds were eventually received, the IRS treated them as dividends, whereas the individual and corporate taxpayers contended they were sums paid on... View Details

Keywords: Investment Return; Debt Securities; Taxation; Outcome or Result; Financial Reporting; Family Business; Assets; Business and Stakeholder Relations

Citation

Educators

Purchase

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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

10 Jun 2008
First Look

First Look: June 10, 2008

http://www.hbs.edu/research/pdf/08-098.pdf Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting (revised May 2008) Authors:Karthik Ramanna and Ross L. Watt Abstract SFAS 142 requires firms to use... View Details

Keywords: Martha Lagace

23 May 2011
Research & Ideas

Corporate Sustainability Reporting: It’s Effective

significant amount of money." Difficult To Measure After analyzing government websites, NGO publications, and investor reports, the researchers found 16 countries, ranging from Australia to the United Kingdom, that mandated sustainability reporting. A more difficult... View Details

Keywords: by Michael Blanding

September 1989 (Revised June 1993)
Case

Depreciation at Delta and Pan Am

By: William J. Bruns Jr.

Depreciation policies of Delta Air Lines and Pan Am Corp. are compared and contrasted against a summary of operating data from each airline. Questions with the case require projection of future depreciation on a new aircraft using the policies of each company. View Details

Keywords: Cost Accounting; Management Systems; Economic Growth; Policy; Cost; Financial Strategy; Economic Slowdown and Stagnation; Activity Based Costing and Management; Air Transportation Industry

Citation

Educators

Purchase

01 Sep 2020
News

3-Minute Briefing: Mark Mason (MBA 1995)

physician’s assistant major. But somewhere in my first semester at Howard my roommate’s father came to visit. He was an entrepreneur. He started talking about finance and accounting and how it all worked. That was a pivotal moment for me.... View Details

Keywords: April White; Photo by: Michael Bucher; banking; diversity; COVID-19; leadership; African American; career advice; Finance

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Sustainable Investing - Course Catalog

module looks at the frontiers of this practice including robo-investing and the evolution of large-scale financial institutions. Class Sessions: The course has approximately 14 cases, some of which include simulations or group exercises.... View Details

05 Mar 2019
First Look

New Research and Ideas, March 5, 2019

forthcoming Journal of Financial and Quantitative Analysis Leverage and the Beta Anomaly By: Baker, Malcolm, Mathias F. Hoeyer, and Jeffrey Wurgler Abstract— The well-known weak empirical relationship between beta risk and the cost of... View Details

Keywords: Dina Gerdeman

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4.6 HBS Campus Demonstration Policy - MBA

4. General Policies 4.6 HBS Campus Demonstration Policy Welcome to HBS Being a Student at HBS 1. Academic Information & Policies 2. Integrity & Standards of Conduct 3. Financial Obligations 4. General... View Details

28 Jul 2014
Research & Ideas

Eyes Shut: The Consequences of Not Noticing

standards. Who is to blame? The owners of the factory, or the retailers that demand price levels that cannot be met if reasonable safety standards for factory workers are in place? Let's step back and consider this View Details

Keywords: by Max H. Bazerman; Retail

12 Aug 2008
First Look

First Look: August 12, 2008

the Statement of Financial Accounting Standards, No. 141R. Purchase the note: http://hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=108067 ADR Choices Harvard Business School Note 908-040 Six different... View Details

Keywords: Sean Silverthorne

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Bibliography - Bubbles, Panics & Crashes – Historical Collections – Harvard Business School

Society of the United States, 1859–1964 . New York: Appleton-Century-Crofts, 1967. W. E. Cheong, “China Agencies and the Anglo-American Financial Crisis, 1834–1837,” Revue Internationale d’Histoire de la Banque . Vol. 9 (1974). Galbraith,... View Details

19 Sep 2006
First Look

First Look: September 19, 2006

rises rapidly; it is now four times as high as in 2000. Many underdogs thus in fact appear to be losers. We also find evidence of a superstar effect. Among the best-performing titles, an ever-smaller number of titles accounts for the bulk... View Details