financial accounting standards - Publications - Faculty & Research

29 Jun 2009
Sharpening Your Skills

Sharpening Your Skills: Leading Change

retrenchment; think growth. Key concepts include: Companies that survive the financial crisis by identifying and exploiting innovation will serve as economic growth engines in the future—and will be the industry leaders of tomorrow. This... View Details

Keywords: by Staff

Profile

Daniel Serna

standards (and resolved the mystery of "missing" milk output — it turns out the gallon jugs were 1.5 ounces too big). Dan also spent time at AgriMark, a dairy co-operative of 1,400 farmers, where he worked on futures and... View Details

19 Oct 2015
Research & Ideas

Business Research that Makes for Smarter Public Policy

Smarter Policy” to help provide evidence on matters of small-business financing—looking in particular about whether and how the financial crisis created a credit gap for small businesses. Despite gathering information, however, the... View Details

Keywords: by Michael Blanding

22 Oct 2014
Research & Ideas

An Economic Principle For Us All: Comparative Advantage

governments to fight the downturn. "It seems likely that economic historians will look back at the years since 2007 as a grand natural experiment for assessing the effectiveness of alternative macroeconomic responses to a financial... View Details

Keywords: Re: David A. Moss

17 Oct 2019
News

Venturing Away from Venture Capital

they worked so hard to bake. If the company becomes the next Facebook, says Professor Josh Lerner, that’s all well and good. If not, “you might be better off with 100 percent of the smaller pie.” In addition, says Lerner, the standard VC... View Details

Keywords: Alexander Gelfand

19 Oct 2023
Blog Post

New Venture Competition 2023: Business and Environment Ventures

urban Nigerians with affordable financing for clean, reliable energy. We leverage group financing and carbon accounting to lower costs and risk in the energy transition of Nigeria's $14B fuel-based, off-grid generator market. PolyoseBio -... View Details

May 1997
Case

Donna Karan International Inc.

By: Krishna G. Palepu and Sarayu Srinivasan

Designer Donna Karan takes her firm public. After eager anticipation from Wall Street, the stock loses 60% of its value. This case addresses the questions: Is Karan's company ready to undertake responsibilities of being public? Is the company's strategy sustainable?... View Details

Keywords: Public Equity; Stock Shares; Financial Strategy; Corporate Accountability; Corporate Social Responsibility and Impact; Outcome or Result; Going Public; Business Strategy; Valuation; Fashion Industry

Citation

Find at Harvard

16 Feb 2016
First Look

February 16, 2016

forthcoming Journal of Financial Economics Who Neglects Risk? Investor Experience and the Credit Boom By: Chernenko, Sergey, Samuel Gregory Hanson, and Adi Sunderam Abstract—Many have argued that overoptimistic thinking on the part of... View Details

Keywords: Sean Silverthorne

24 Jun 2015
HBS Case

Upgrading School with a Startup Mentality

for-profit companies that have met "rigorous standards of social and environmental performance, accountability, and transparency." At present, there are only 1,281 B corps in the world, spread across 41 countries and 121... View Details

Keywords: Re: John Jong-Hyun Kim; Education

Web

Leading a Family Business (LFB) - Course Catalog

HBS Course Catalog Leading a Family Business (LFB) Course Number 1895 Senior Lecturer Josh Baron Spring; Q4; 1.5 credits Overview: Family businesses dominate the economies of most countries. According to research by McKinsey, businesses owned by families View Details

01 Oct 2001
Research & Ideas

Five Questions for Stuart Gilson

the end I believe this accounting innovation played an important role in the ultimate financial success of the restructuring. Some critics have pointed to recent labor unrest at the airline as evidence that... View Details

Keywords: by Sean Silverthorne

24 Mar 2022
Research & Ideas

Why Cutting Jobless Aid Isn't the Answer to Worker Shortages

seek work once benefits ended, the authors examined a sample of low-income workers who typically have limited access to credit. Using detailed banking data from Earnin, a financial services company that offers workers access to their... View Details

Keywords: by Rachel Layne

24 Sep 2014
Op-Ed

The ABCs of Addressing Climate Change (From a Business Perspective)

zone. It's how financial managers cover the possibility of unlikely but high impact events. Why would asset owners—never mind groups of citizens—not want to use a probability-based approach to resilience of physical portfolios in the face... View Details

Keywords: by John Macomber; Energy; Utilities

08 Mar 2017
Op-Ed

Op-Ed: Can the Proposed American Health Care Act Improve on 'Obamacare'?

freedom of individual choice should always trump government intervention but, perhaps more so than in other developed countries, this sentiment enjoys widespread support in America. The government should not be able to mandate that I buy health insurance or impose a... View Details

Keywords: by John Quelch, Dr. Gordon Moore, and Emily Boudreau

01 Sep 2008
News

Letters to the Editor

Doriot’s ARD holding a significant stake, the company had some 63 European financial institutions and banks as shareholders. Management included a stellar group of French business luminaries. The EED investment port-folio grew over time,... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services; Government; News, Library, Internet, and Other Services; Information

January 2011
Case

The Risk-Reward Framework at Morgan Stanley Research

By: Suraj Srinivasan and David Lane

The case describes the Risk-Reward framework that Morgan Stanley analysts use as a systematic approach to communicate a broader range of fundamental insights about a company rather than the traditional single point estimates. The goal of the framework is to focus the... View Details

Keywords: Financial Statements; Forecasting and Prediction; Equity; Framework; Management Analysis, Tools, and Techniques; Risk Management; Business Processes; Research; Valuation

Citation

Educators

Purchase

09 Dec 2008
First Look

First Look: December 9, 2008

supplement: http://harvardbusinessonline.hbsp.harvard.edu/ b01/en/common/item_detail.jhtml?id=208125 China's Financial Markets: 2007 Harvard Business School Note 208-147 Provides an overview of capital markets in mainland China in 2007,... View Details

Keywords: Martha Lagace

08 Jul 2014
First Look

First Look: July 8

findings. First, non-financial rewards are more effective at eliciting effort than either financial rewards or the volunteer contract and are also the most cost-effective of the four schemes. Second, non-financial rewards leverage... View Details

Keywords: Carmen Nobel

02 Jan 2020
Op-Ed

Medicare for All or Public Option: Can Either Heal Health Care?

accountants should audit the public option’s financial statements to certify that its administrators stated expenses accurately, just as they do for private insurers. Unlike Medicare, this version of the... View Details

Keywords: by Regina E. Herzlinger and James Wallace; Health; Public Administration

01 Jun 2015
News

Fast Forward

Illustration by Chris Gash The School’s US Competitiveness Project launched four years ago with a simple but ambitious goal: figure out how companies in the United States can better compete in the global economy while raising living View Details

Keywords: Dan Morrell; Executive, Legislative, and Other General Government Support; Government; Elementary and Secondary Schools; Educational Services; Colleges, Universities, and Professional Schools; Educational Services

Publications