Basic Accounting Concepts - Publications - Faculty & Research

17 Apr 2022
Book

How to Avoid the 'Ethical Slide' That Leads Companies Astray

question-and-answer format that’s accessible for everyone from C-suite executives to business students. It covers a wide range of topics, from the basics of ethical behavior and legal liabilities to the cultivation of best practices and... View Details

Keywords: by Lane Lambert

30 Jun 2015
First Look

First Look: June 30, 2015

https://www.hbs.edu/faculty/Pages/item.aspx?num=46138 Forthcoming Accounting Review An Analysis of Self-reported Anticorruption Efforts By: Healy, Paul M., and George Serafeim Abstract—We use Transparency International's ratings of... View Details

Keywords: Carmen Nobel

Web

Curriculum - Business & Environment

concepts: Business and Government Relations, Business Ethics, Corporate Governance Leadership and Corporate Accountability Aviva plc: Examining Net Zero Battle for the Soul of Capitalism: Unilever and the Kraft Heinz Takeover Bid (A) Key... View Details

09 Mar 2012
Working Paper Summaries

Causes and Consequences of Firm Disclosures of Anticorruption Efforts

Keywords: by Paul Healy & George Serafeim

02 Feb 2011
Working Paper Summaries

Lawful but Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector

Keywords: by Malcolm S. Salter; Financial Services

10 Nov 2015
First Look

November 10, 2015

acquisition (CPA). However, these standard online advertising metrics are plagued with attribution problems and do not account for dynamics. These issues can easily lead firms to overspend on some actions and thus waste money and/or... View Details

Keywords: Sean Silverthorne

20 Aug 2020
Book

From the Plow to the Pill: How Technology Shapes Our Lives

For centuries, the creation of innovative technology—from steam engines and automobiles to computers and smartphones—has dramatically changed the nature of our work. Less deeply understood has been the impact of technology on the inner currents of our personal lives,... View Details

Keywords: by Dina Gerdeman

26 Oct 2021
Research & Ideas

What Companies Want Most in a CEO: A Good Listener

accounted for 29 percent. The researchers used machine learning algorithms to map the text of the job descriptions into six distinct clusters of skills: administrative, management of financial and material resources, management of human... View Details

Keywords: by Jay Fitzgerald

Web

Business Finance Course Online | HBS Online

Unidentified Industries Ratios Over Time Show Hide Details Concepts Examining the Balance Sheet Utilizing Ratios Finding Meaning Case: Unidentified Industries Comparisons Featured Exercises Categorize financial ratios DuPont Analysis... View Details

15 Jul 2011
Working Paper Summaries

Poultry in Motion: A Study of International Trade Finance Practices

Keywords: by Pol Antras & C. Fritz Foley; Agriculture & Agribusiness

05 Feb 2007
Research & Ideas

Business and the Global Poor

that can make operating at the base of the pyramid difficult, and potentially costly. For instance, a basic lack of physical connectivity is typical in many rural markets in developing countries, which is a real barrier for companies... View Details

Keywords: by Sean Silverthorne

Web

Sustainable Investing Course | HBS Online

Would Everfi Create Enough Impact? TPG Rise: Investment Result, Takeaways from the Rise Fund Show Hide Details Concepts Developing Impact Strategies Measuring and Accounting for Impact The Rise Fund: Impact... View Details

Article

Models of Best Practice in Integrated Reporting 2015

By: Robert G. Eccles, Michael P. Krzus and Sydney Ribot

In March of 2015, the authors reviewed the integrated reports of 25 multinational companies that participated in the International Integrated Reporting Council's (IIRC's) Pilot Programme Business Network. Because it was not until December 2013 that companies had any... View Details

Keywords: Integrated Reporting; Integrated Corporate Reporting

Citation

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18 Oct 2013
Working Paper Summaries

Monetary Policy Drivers of Bond and Equity Risks

Keywords: by John Y. Campbell, Carolin E. Pflueger & Luis M. Viceira

12 Jul 2011
First Look

First Look: July 12

the Use of Unverifiable Estimates in Required Goodwill Impairment Authors:Karthik Ramanna and Ross L. Watts Publication:Review of Accounting Studies (forthcoming) Abstract SFAS 142 requires managers to estimate the current fair value of... View Details

Keywords: Carmen Nobel

Program

Public Education Leadership Project

Summary Improved student performance depends on strong leadership, a culture of collaboration, and a dedication to accountability across a school district. This program helps leaders from U.S.-based urban school systems apply proven... View Details

15 Dec 2023
News

The Musts of 2023

with Harvard Business School professors to demystify vital business concepts in a way that's both entertaining and insightful. They break down academic theory without sacrificing depth. So if you want to learn how to become a master... View Details

October 2017 (Revised April 2024)
Case

Snap Inc. Goes Public (A)

By: Lynn Sharp Paine and Will Hurwitz

Snap Inc.’s chairman must decide how to address investor concerns about the company’s unprecedented plans to issue only non-voting shares in its upcoming IPO. The case is set in early 2017 following the public availability of Snap’s IPO filing with the U.S. Securities... View Details

Keywords: Ethics; Capital Structure; Corporate Accountability; Governing and Advisory Boards; Corporate Governance; Going Public; Business and Shareholder Relations; Leadership; Management; Mobile and Wireless Technology; Venture Capital; Technology Industry; Telecommunications Industry; Information Technology Industry; United States; California

Citation

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08 Sep 2014
Research & Ideas

The Strategic Way To Hire a Sales Team

management," says Cespedes, a senior lecturer in the Entrepreneurial Management unit at Harvard Business School. "But far fewer confront a basic fact: Companies typically spend much more money and hire many more people,... View Details

Keywords: by Carmen Nobel

16 Jul 2020
Research & Ideas

Restaurant Revolution: How the Industry Is Fighting to Stay Alive

breaking even. My biggest concern was that I couldn’t guarantee my staff’s safety. I want my staff to be safe. If my restaurant survives, but half my staff gets sick, that’s not worth it.” Keith Pascal, former chief concept officer of... View Details

Keywords: by Michael S. Kaufman, Lena G. Goldberg, and Jill Avery; Food & Beverage

Publications