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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)
- March 2014
- Article
Delivering High-quality Cancer Care: The Critical Role of Quality Measurement
By: Tracy Spinks, Patricia Ganz, George Sledge, Laura Levit, James Hayman, Timothy Eberlein and Thomas W. Feeley
In 1999, the Institute of Medicine (IOM) published Ensuring Quality Cancer Care, an influential report that described an ideal cancer care system and issued ten recommendations to address pervasive gaps in the understanding and delivery of quality cancer... View Details
Keywords:
Health Care Quality;
Health Care and Treatment;
Quality;
Measurement and Metrics;
Health Industry;
North America
Spinks, Tracy, Patricia Ganz, George Sledge, Laura Levit, James Hayman, Timothy Eberlein, and Thomas W. Feeley. "Delivering High-quality Cancer Care: The Critical Role of Quality Measurement." Healthcare: The Journal of Delivery Science and Innovation 2, no. 1 (March 2014): 53–62. (PMCID: PMC4021589.)
- 25 Jun 2009
- Working Paper Summaries
Why Do Countries Adopt International Financial Reporting Standards?
- Web
Financials - Annual Report 2019
Financials Financials 5-Year Data Summary 1ms Financial Data IN MILLIONS For the Fiscal Year ended June 30... 2019 2018 2017 2016 2015 Revenues $ 925 m. 856 800 761 707...
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- September 2010 (Revised July 2012)
- Case
Citigroup 2007: Financial Reporting and Regulatory Capital
By: Suraj Srinivasan, Edward J. Riedl and Sharon Katz
This case introduces 1) financial statements for banks, 2) basic regulatory capital calculations, and 3) actions Citigroup must consider under a scenario of continued losses/fair value declines in 2008 (leading to potential violation of regulatory capital).
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Keywords:
Fair Value Accounting;
Financial Reporting;
Financial Statements;
Financial Crisis;
Capital;
Financial Strategy;
Governing Rules, Regulations, and Reforms;
Banking Industry;
United States
Srinivasan, Suraj, Edward J. Riedl, and Sharon Katz. "Citigroup 2007: Financial Reporting and Regulatory Capital." Harvard Business School Case 111-041, September 2010. (Revised July 2012.)
- January 2010
- Teaching Note
The Future of Financial Reporting (TN)
By: Karthik Ramanna
Teaching Note for [110701].
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- 2009
- Working Paper
Why Do Countries Adopt International Financial Reporting Standards?
By: Karthik Ramanna and Ewa Sletten
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are less likely to adopt IFRS, consistent with more powerful countries being...
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Keywords:
Financial Reporting;
International Accounting;
Globalized Economies and Regions;
Network Effects;
Standards;
Adoption
Ramanna, Karthik, and Ewa Sletten. "Why Do Countries Adopt International Financial Reporting Standards?" Harvard Business School Working Paper, No. 09-102, March 2009.
- Web
Financial Highlights - Annual Report 2020
Financials Financial Highlights 23ms Operating revenues decreased 7 percent to $861 million, while operating expenses increased 1 percent to $831 million. HBS Online revenue increased year over year, Harvard...
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- 2011
- Working Paper
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved...
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Keywords:
Accounting Audits;
Financial Reporting;
Stocks;
Price;
Corporate Disclosure;
Governing Rules, Regulations, and Reforms;
Service Delivery;
Quality;
Research
Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980." Harvard Business School Working Paper, No. 12-002, July 2011.
- 2013
- Article
Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980
By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved...
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Keywords:
Conflict of Interests;
Financial Reporting;
Accounting Audits;
Knowledge Dissemination;
Quality;
Corporate Disclosure;
Motivation and Incentives
Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980." Review of Accounting Studies 18, no. 1 (March 2013): 1–33.
- August 1994 (Revised July 1995)
- Background Note
Financial Reporting and Control, Course Overview
By: Robert L. Simons and Antonio Davila
Keywords:
Financial Reporting
Simons, Robert L., and Antonio Davila. "Financial Reporting and Control, Course Overview." Harvard Business School Background Note 195-117, August 1994. (Revised July 1995.)
- May 15, 2012
- Article
Ensuring Quality Cancer Care: A Follow-Up Review of the Institute of Medicine’s 10 Recommendations for Improving the Quality of Cancer Care in America
By: Tracy E. Spinks, Heidi W. Albright, Thomas W. Feeley, Ron Walters, Thomas W. Burke, Thomas Aloia, Eduardo Bruera, Aman Buzdar, Lewis Foxhall, David Hui, Barbara Summers, Alma Rodriguez, Raymond DuBois and Kenneth I. Shine
Responding to growing concerns regarding the safety, quality, and efficacy of cancer care in the United States, the Institute of Medicine (IOM) of the National Academy of Sciences commissioned a comprehensive review of cancer care delivery in the US health care system...
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Keywords:
Cancer;
Quality;
Cancer Care In The U.S.;
Quality Improvement;
Health Care and Treatment;
Health Industry;
North and Central America
Spinks, Tracy E., Heidi W. Albright, Thomas W. Feeley, Ron Walters, Thomas W. Burke, Thomas Aloia, Eduardo Bruera, Aman Buzdar, Lewis Foxhall, David Hui, Barbara Summers, Alma Rodriguez, Raymond DuBois, and Kenneth I. Shine. "Ensuring Quality Cancer Care: A Follow-Up Review of the Institute of Medicine’s 10 Recommendations for Improving the Quality of Cancer Care in America." Cancer 118, no. 10 (May 15, 2012): 2571–2582.
- Web
Financial Highlights - Annual Report 2019
Financials Financial Highlights 1ms Operating revenues decreased 7 percent to $861 million, while operating expenses increased 1 percent to $831 million. HBS Online revenue increased year over year, Harvard...
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- Web
Financial Highlights - Annual Report 2017
Financials Financial Highlights 2ms Operating revenues grew 5.1 percent to $800 million, while operating expenses increased 3.8 percent to $731 million. The largest revenue growth drivers were Executive...
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- September – October 2011
- Article
The Rise and Consequences of Corporate Sustainability Reporting
By: Ioannis Ioannou and George Serafeim
For many decades the cornerstone of corporate reporting has been financial information that is presented in a company's annual, semi-annual, and quarterly reports. These comprehensive financial reports—required by law for public companies in most countries...
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Keywords:
Sustainability;
ESG Reporting;
Governing Rules, Regulations, and Reforms;
Annual Reports;
Operations;
Strategy;
Business and Shareholder Relations;
Business and Stakeholder Relations;
Performance;
Business Model;
Corporate Social Responsibility and Impact;
Corporate Disclosure
Ioannou, Ioannis, and George Serafeim. "The Rise and Consequences of Corporate Sustainability Reporting." European Business Review (September–October 2011): 38–41.
- Web
Financial Highlights - Annual Report 2016
Financials Financial Highlights 5-Year Data Summary CFO Letter Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental View Details
- Article
Audit Quality and Auditor Reputation: Evidence from Japan
By: Douglas Skinner and Suraj Srinivasan
We study events surrounding ChuoAoyama's failed audit of Kanebo, a large Japanese cosmetics company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC's Japanese affiliate and one of Japan's largest audit firms. In May 2006, the Japanese...
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Keywords:
Audit Quality;
Auditor Reputation;
Japan;
Accounting Audits;
Crime and Corruption;
Reputation;
Beauty and Cosmetics Industry;
Japan
Skinner, Douglas, and Suraj Srinivasan. "Audit Quality and Auditor Reputation: Evidence from Japan." Accounting Review 87, no. 5 (September 2012): 1737–1765.
- Web
From the CFO - Financial Report 2015
programs each year. Achieving this goal starts with transparency. To that end, the School’s fiscal 2015 financial results are reported in detail in the Supplemental Financial...
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- 2013
- Working Paper
The Impact of Conformance and Experiential Quality on Healthcare Cost and Clinical Performance
By: Claire Senot, Aravind Chandrasekaran, Peter T. Ward and Anita L. Tucker
The quality of operational processes is an important driver of performance in hospitals. In particular, processes that reliably deliver both evidence-based and patient-centered care, which we call conformance and experiential quality, respectively, have been argued to...
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Keywords:
Healthcare;
Experiential Quality;
Conformance Quality;
Clinical Outcomes;
Cost Efficiency;
Quality;
Service Operations;
Health Care and Treatment;
Performance;
Outcome or Result;
Health Industry
Senot, Claire, Aravind Chandrasekaran, Peter T. Ward, and Anita L. Tucker. "The Impact of Conformance and Experiential Quality on Healthcare Cost and Clinical Performance." Harvard Business School Working Paper, No. 14-024, September 2013.
- Web
Supplemental Financial Information - Annual Report 2017
Financials Supplemental Financial Information 3ms page 2 of 2 Expenses The School’s total operating expenses for fiscal 2017 were $731 million, up by $27 million, or nearly 4 percent, from $704 million for...
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- April 29, 2014
- Column
Corporate Reporting in the Big Data Era
By: George Serafeim
Advancements in information technology can improve corporate communication with shareholders, but not through incessant data dumps. Instead, companies will more likely be poised for continued success if they use digital platforms for long-term oriented engagement and...
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Keywords:
Integrated Reporting;
Big Data;
Corporate Reporting;
Sustainability;
Corporate Social Responsibility;
Corporate Governance;
Accounting;
Reporting;
Organizational Change and Adaptation;
Corporate Accountability;
Analytics and Data Science;
Information Technology;
Communication;
Financial Reporting;
Business and Shareholder Relations
Serafeim, George. "Corporate Reporting in the Big Data Era." IIRC Blog (April 29, 2014).