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(3,743)
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- News (662)
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- Faculty Publications (1,451)
Show Results For
-
All HBS Web
(3,743)
- People (5)
- News (662)
- Research (2,474)
- Events (3)
- Multimedia (32)
- Faculty Publications (1,451)
- June 1998
- Article
International Accounting Standard: New Employee Benefits Standard
By: David F. Hawkins
Hawkins, David F. "International Accounting Standard: New Employee Benefits Standard." Accounting Bulletin, no. 66 (June 1998).
- September 2023
- Case
Diamond Standard
By: Lauren H. Cohen, Zhaoheng Gong and Grace Headinger
Cormac Kinney, Founder and CEO of Diamond Standard, was on a mission to transform the U.S. diamond market through unlocking the precious gems as market-traded assets. As a serial FinTech entrepreneur, he hoped to add an additional service to his vault: Carats. The...
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Keywords:
Tokenization;
Fintech;
Cryptocurrency;
Liquidity;
Digital;
Rare Earth Minerals;
Decentralized;
Crypto Economy;
Financial Product;
Metals;
Diamonds;
Commodity;
Assets;
Financial Instruments;
Financial Institutions;
Financial Markets;
Investment;
Technological Innovation;
Natural Resources;
Business Startups;
Currency;
Financial Services Industry;
United States
Cohen, Lauren H., Zhaoheng Gong, and Grace Headinger. "Diamond Standard." Harvard Business School Case 224-009, September 2023.
- 2016
- Book
An Easy Introduction to Financial Accounting: A Self-Study Guide
By: V.G. Narayanan
This book is a self-study guide written for someone who wishes to teach themselves basic financial accounting. It is based on a course by the same author that has been successfully completed by thousands of students worldwide. It explains concepts in simple language...
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Keywords:
Financial Accounting;
Introduction To Financial Accounting;
HBX;
HBX CORe;
HBX CORe Financial Accounting;
Introduction To Accounting;
Accounting
Narayanan, V.G. An Easy Introduction to Financial Accounting: A Self-Study Guide. 1st ed. Boston: Independently published, 2016.
- November 1997
- Article
New International Accounting Segment Disclosure Standard Explained
By: David F. Hawkins
Hawkins, David F. "New International Accounting Segment Disclosure Standard Explained." Accounting Bulletin, no. 58 (November 1997).
- 2017
- Other Teaching and Training Material
Financial Accounting Reading: Revenue Recognition
By: David F. Hawkins
The overarching goal of the revenue recognition chapter is to help students better understand the substance and implementation challenges of the joint FASB/IASB revenue recognition standard. This Reading includes four Interactive Illustrations: "Time Value of Money for...
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Hawkins, David F. "Financial Accounting Reading: Revenue Recognition." Core Curriculum Readings Series. Harvard Business Publishing 5066, 2017.
- July 2010 (Revised March 2013)
- Case
Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts
By: Robert G. Eccles and Kerry Herman
Daren Kemp, a partner at leadership consultancy and executive search firm Heidrick & Struggles, is responsible for the firm's relationship with Standard Chartered Bank (Standard Chartered). Standard Chartered is one of 94 companies in Heidrick's strategic partners...
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Keywords:
Customer Relationship Management;
Service Delivery;
Partners and Partnerships;
Business Strategy;
Consulting Industry;
Employment Industry
Eccles, Robert G., and Kerry Herman. "Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts." Harvard Business School Case 411-011, July 2010. (Revised March 2013.)
- February 2007
- Teaching Note
HBS Financial Accounting Tutorial (TN)
By: David F. Hawkins and Paul M. Healy
- 1995
- Working Paper
Research Investigating the Economic Consequences of Accounting Standards
By: R. H. Holthausen and Krishna G. Palepu
- May 1997
- Article
International Accounting Standards Committee's Accelerated Work Program Update
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards Committee's Accelerated Work Program Update." Accounting Bulletin, no. 51 (May 1997).
- Article
Financial Shame Spirals: How Shame Intensifies Financial Hardship
By: Joe J. Gladstone, Jon M. Jachimowicz, Adam Eric Greenberg and Adam D. Galinsky
Financial hardship is an established source of shame. This research explores whether shame is also a driver and exacerbator of financial hardship. Six experimental, archival, and correlational studies (N = 9,110)—including data from customer bank account histories and...
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Keywords:
Financial Hardship;
Financial Decision-making;
Shame;
Guilt;
Personal Finance;
Financial Condition;
Decision Making;
Emotions
Gladstone, Joe J., Jon M. Jachimowicz, Adam Eric Greenberg, and Adam D. Galinsky. "Financial Shame Spirals: How Shame Intensifies Financial Hardship." Organizational Behavior and Human Decision Processes 167 (November 2021): 42–56.
- Article
Accounting Standards and the Globalisation of Indian Businesses
By: Gregory S. Miller and V.G. Narayanan
Miller, Gregory S., and V.G. Narayanan. "Accounting Standards and the Globalisation of Indian Businesses." Chartered Accountant 54, no. 1 (July 2005): 50–52.
- August 2008
- Article
The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is...
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Keywords:
Accounting;
Fair Values;
Politics;
Standard Setting;
Fair Value Accounting;
Goodwill Accounting;
Government Legislation;
Agency Theory
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
- Web
Financial Accounting Online Course | HBS Online
This course is part of the Finance & Accounting track. Introduction to Financial Accounting ENROLL NOW No application needed for our certificate programs. Start your journey...
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- 2010
- Dissertation
Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS
By: Gwen Yu
Prior literature shows that investors under-invest in foreign firms due to information asymmetry problems. I posit that differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings of international...
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Keywords:
Financial Reporting;
International Accounting;
Standards;
Investment Portfolio;
Foreign Direct Investment
Yu, Gwen. "Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS." Diss., University of Michigan, 2010. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- March 2015
- Teaching Plan
Goldman Sachs: Anchoring Standards after the Financial Crisis
By: Rajiv Lal and Lisa Mazzanti
Lal, Rajiv, and Lisa Mazzanti. "Goldman Sachs: Anchoring Standards after the Financial Crisis." Harvard Business School Teaching Plan 515-083, March 2015.
- September 1997
- Article
Five New Exposure Drafts of International Accounting Standards Released
By: David F. Hawkins
Hawkins, David F. "Five New Exposure Drafts of International Accounting Standards Released." Accounting Bulletin, no. 56 (September 1997).
- June 1998
- Article
Accounting for Soft Costs: New Start-up Activities Cost Standard Consistent with Earlier Advertising Cost Standard
By: David F. Hawkins
Hawkins, David F. "Accounting for Soft Costs: New Start-up Activities Cost Standard Consistent with Earlier Advertising Cost Standard." Accounting Bulletin, no. 65 (June 1998).