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Show Results For
-
All HBS Web
(2,903)
- People (4)
- News (519)
- Research (1,839)
- Events (4)
- Multimedia (1)
- Faculty Publications (873)
Jung Koo Kang
Jung Koo Kang is an assistant professor in the Accounting and Management Unit. He teaches the Financial Reporting and Control course in the MBA required curriculum.
Professor Kang’s research areas are in financial technology and innovation, alternative data,... View Details
- September 1986 (Revised March 1991)
- Case
Graves Industries, Inc. (A)
The first in a series of cases that explores the causes and methods of fraudulent financial reporting and the lines between acceptable, unethical, and fraudulent behaviors.
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Merchant, Kenneth A. "Graves Industries, Inc. (A)." Harvard Business School Case 187-045, September 1986. (Revised March 1991.)
Suraj Srinivasan
Suraj Srinivasan is the Philip J. Stomberg Professor of Business Administration, a member of the Accounting and Management faculty unit, and chair of the
- April 1989 (Revised September 1989)
- Case
CIBA-GEIGY AG: Impact of Inflation and Currency Fluctuations
By: Hugo Uyterhoeven
The chairman of the second-largest Swiss multinational company is preparing for a board discussion on the impact of a constantly strengthening Swiss franc. The case raises strategic issues in terms of international competitiveness, financial reporting issues of how to...
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Keywords:
Inflation and Deflation;
Currency;
Financial Management;
Multinational Firms and Management;
Problems and Challenges;
Risk and Uncertainty;
Competitive Strategy;
Switzerland
Uyterhoeven, Hugo. "CIBA-GEIGY AG: Impact of Inflation and Currency Fluctuations." Harvard Business School Case 389-176, April 1989. (Revised September 1989.)
- October 2006 (Revised June 2007)
- Case
Deferred Taxes at Obadiah Vineyard
Obadiah Vineyard's owners create financial statements in accordance with generally accepted accounting principles (GAAP) to help them obtain funding to plant more acreage. The owners grapple with deferred taxes and the differences between tax and financial reporting...
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Keywords:
Plant-Based Agribusiness;
Taxation;
Financial Statements;
Agriculture and Agribusiness Industry
Autrey, Romana L. "Deferred Taxes at Obadiah Vineyard." Harvard Business School Case 107-035, October 2006. (Revised June 2007.)
- March 2009
- Article
Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment
By: Mihir Desai and Dhammika Dharmapala
This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to...
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Desai, Mihir, and Dhammika Dharmapala. "Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment." National Tax Journal 62, no. 1 (March 2009): 169–186.
- August 2019
- Case
ClearScore, 2018
By: John R. Wells and Benjamin Weinstock
In October 2017, Experian, one of the “Big Three” consumer credit reporting agencies in the United Kingdom made an offer to acquire ClearScore for a total consideration of £293 million. Founded by Justin Basini, Dan Cobley, and Nigel Morris in 2014, ClearScore was the...
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Keywords:
Fintech;
Financial Services;
Credit Card;
Credit Scores;
Startup;
Start-up;
Startup Financing;
Startup Marketing;
"Marketing Analytics";
Regulation;
Lending;
Television Advertising;
Entrepreneur;
Entrepreneurial Mindset;
Entrepreneurial Ventures;
Entrepreneurs;
Global Business;
Rapid Growth Stage;
Risk;
Net Present Value;
Testing;
Testing Strategy;
Geographies;
Mergers & Acquisitions;
Finance;
Strategy;
Credit;
Business Startups;
Entrepreneurship;
Expansion;
Mergers and Acquisitions;
Financial Services Industry;
United Kingdom;
South Africa
Wells, John R., and Benjamin Weinstock. "ClearScore, 2018." Harvard Business School Case 720-369, August 2019.
- 13 Jan 2023
- Research & Ideas
Are Companies Actually Greener—or Are They All Talk?
Most companies now account for social good in their financial reports in some way, but with regulation scattershot and evolving, it’s complicated for investors to assess so-called ESG reports. The disclosures, known as Environmental, Social, and Governance reports,...
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Keywords:
by Rachel Layne
- December 1999 (Revised March 2001)
- Case
Machinery International (A)
By: David F. Hawkins
A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes. A rewritten version of an earlier case.
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Keywords:
Machinery and Machining;
Financial Statements;
Financial Reporting;
Currency;
Money;
Accounting;
Valuation;
Manufacturing Industry;
Accounting Industry;
United States
Hawkins, David F. "Machinery International (A)." Harvard Business School Case 100-012, December 1999. (Revised March 2001.)
- 2002
- Chapter
Ranking National Environmental Regulation and Performance: A Leading Indicator of Future Competitiveness?
By: Daniel Esty and Michael E. Porter
This chapter from The Global Competitiveness Report analyzes the differences among countries in environmental performance and the link between environmental outcomes and national environmental policy choices. The chapter reveals the findings from an exploration...
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Esty, Daniel, and Michael E. Porter. "Ranking National Environmental Regulation and Performance: A Leading Indicator of Future Competitiveness?" In The Global Competitiveness Report 2001–2002, by Michael E. Porter, Jeffrey D. Sachs, Peter K. Cornelius, John W. McArthur, and Klaus Schwab, 78–101. New York: Oxford University Press, 2002.
- 02 Jan 2020
- News
How a Change to Food Inspectors’ Schedules Can Make Our Food Safer
- Spring 2013
- Article
Does Mandatory IFRS Adoption Improve the Information Environment?
By: Joanne Horton, George Serafeim and Ioanna Serafeim
We examine the effect of mandatory International Financial Reporting Standards (IFRS) adoption on firms' information environment. We find that after mandatory IFRS adoption, consensus forecast errors decrease for firms that mandatorily adopt IFRS relative to forecast...
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Keywords:
International Accounting;
Financial Reporting;
Standards;
Information;
Quality;
Earnings Management
Horton, Joanne, George Serafeim, and Ioanna Serafeim. "Does Mandatory IFRS Adoption Improve the Information Environment?" Contemporary Accounting Research 30, no. 1 (Spring 2013): 388–423.
- 26 Jan 2011
- News
China, South Africa Advance Sustainability Efforts
- January 2010
- Article
Does Public Ownership of Equity Improve Earnings Quality?
We compare the quality of accounting numbers produced by two types of public firms-those with publicly traded equity and those with privately held equity that are nonetheless considered public by virtue of having publicly traded debt. We develop and test two...
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- 28 Jun 2023
- News
Know Your HBS Staff: Margaret Mitropoulos
- April 1995 (Revised March 1996)
- Supplement
Wetherill Associates, Inc. Supplement
By: Lynn S. Paine and Charles A Nichols III
Describes the compensation system implemented for Wetherill Associates employees as of January 1995 and reports the company's financial results for 1994.
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Paine, Lynn S., and Charles A Nichols III. "Wetherill Associates, Inc. Supplement." Harvard Business School Supplement 395-182, April 1995. (Revised March 1996.)
- 07 Feb 2012
- Working Paper Summaries
Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO
Keywords:
by Felix Oberholzer-Gee & Julie Wulf
- September 2010 (Revised December 2011)
- Case
Southwest Airlines One ReportTM
By: Robert G. Eccles, Beiting Cheng and Susan Thyne
In 2009, Southwest Airlines produced its first integrated annual report, the Southwest Airlines One Report, combing financial and nonfinancial performance information. This case examines Southwest's environmental and corporate social responsibility (CSR) reports...
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Keywords:
Environmental Accounting;
Financial Reporting;
Integrated Corporate Reporting;
Innovation and Invention;
Corporate Social Responsibility and Impact;
Environmental Sustainability;
Air Transportation Industry;
United States
Eccles, Robert G., Beiting Cheng, and Susan Thyne. "Southwest Airlines One ReportTM." Harvard Business School Case 411-042, September 2010. (Revised December 2011.)
- 08 May 2014
- Working Paper Summaries
Corporate and Integrated Reporting: A Functional Perspective
Keywords:
by Robert Eccles & George Serafeim
- 16 Oct 2013
- News