Filter Results:
(7,999)
Show Results For
- All HBS Web
(13,107)
- People (39)
- News (2,315)
- Research (7,999)
- Events (22)
- Multimedia (123)
- Faculty Publications (6,577)
Show Results For
- All HBS Web
(13,107)
- People (39)
- News (2,315)
- Research (7,999)
- Events (22)
- Multimedia (123)
- Faculty Publications (6,577)
Sort by
- Article
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
By: Edward J. Riedl and Suraj Srinivasan
This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details
Keywords: Managerial Roles; Financial Statements; Economics; Performance; Research; Opportunities; Business Earnings; Motivation and Incentives
Riedl, Edward J., and Suraj Srinivasan. "Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items." Contemporary Accounting Research 27, no. 1 (Spring 2010): 289–332.
- 2009
- Working Paper
An Ounce of Prevention: The Power of Public Risk Management in Stabilizing the Financial System
By: David A. Moss
The magnitude of the current financial crisis reflects the failure of an economic and regulatory philosophy that had proved increasingly influential in policy circles over the past three decades.
This paper suggests (1) that contrary to the prevailing wisdom,... View Details
Keywords: Financial Crisis; Financial Institutions; Governing Rules, Regulations, and Reforms; Risk Management; Business and Government Relations; Balance and Stability
Moss, David A. "An Ounce of Prevention: The Power of Public Risk Management in Stabilizing the Financial System." Harvard Business School Working Paper, No. 09-087, January 2009.
- 24 Oct 2008
- Working Paper Summaries
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
Keywords: by Edward J. Riedl & Suraj Srinivasan
- 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... View Details
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.
- January 1982
- Background Note
Sustainable Growth and the Interdependence of Financial Goals and Policies
Demonstrates the interaction of product market and capital market goals. View Details
Keywords: Financial Management
Mullins, David W., Jr. "Sustainable Growth and the Interdependence of Financial Goals and Policies." Harvard Business School Background Note 282-045, January 1982.
- April 2002
- Article
2002 CFA Level I and II Financial Statement Analysis Review
By: David F. Hawkins
Keywords: Financial Statements
Hawkins, David F. "2002 CFA Level I and II Financial Statement Analysis Review." Accounting Bulletin, no. 106 (April 2002).
- 2010
- Article
The Effect of Financial Development on the Investment Cash Flow Relationship: Cross-Country Evidence from Europe
We investigate financing constraints in a large cross-country data set covering most of the European economy. Firm-level investment sensitivity to cash flow is used to identify financing constraints. We find that the sensitivities are significantly positive, on... View Details
Keywords: Growth and Development; Development Economics; Investment; Cash Flow; Cross-Cultural and Cross-Border Issues; Relationships; Economy; Financial Markets; Business Subsidiaries; Capital Markets; Assets; Financing and Loans; Europe
Becker, Bo, and Jagadeesh Sivadasan. "The Effect of Financial Development on the Investment Cash Flow Relationship: Cross-Country Evidence from Europe." Art. 43. B.E. Journal of Economic Analysis & Policy 10, no. 1 (2010).
- 2002
- Chapter
Creditor Control in Financially Distressed Firms: The Empirical Evidence
By: S. C. Gilson and M. R. Vetsuypens
Keywords: Insolvency and Bankruptcy
Gilson, S. C., and M. R. Vetsuypens. "Creditor Control in Financially Distressed Firms: The Empirical Evidence." In Bankruptcy Anthology, edited by Charles Tabb. Cincinnati: Anderson Publishing Company, 2002.
- 31 Oct 2008
- Conference Presentation
A Design-Centric View of the Economy (and the Financial Crisis)
- March 1993
- Article
The Effect of Firms' Financial Disclosure Strategies on Stock Prices
By: Krishna G. Palepu and Paul M. Healy
Palepu, Krishna G., and Paul M. Healy. "The Effect of Firms' Financial Disclosure Strategies on Stock Prices." Accounting Horizons 7 (March 1993): 1–11.
- January 2008
- Article
Innovation Killers: How Financial Tools Destroy Your Capacity to Do New Things
By: Clayton M. Christensen, Stephen P. Kaufman and Willy C. Shih
Most companies aren't half as innovative as their senior executives want them to be (or as their marketing claims suggest they are). What's stifling innovation? There are plenty of usual suspects, but the authors finger three financial tools as key accomplices.... View Details
Keywords: Investment; Innovation and Management; Growth and Development Strategy; Business and Shareholder Relations; Prejudice and Bias; Value Creation
Christensen, Clayton M., Stephen P. Kaufman, and Willy C. Shih. "Innovation Killers: How Financial Tools Destroy Your Capacity to Do New Things." Special Issue on HBS Centennial. Harvard Business Review 86, no. 1 (January 2008).
- Research Summary
The Role of Financial and Information Intermediaries in the Capital Markets
Hutton's research investigates the role of financial analysts and short sellers in the pricing of equity securities. Recently, Hutton examines (with Patricia Dechow and Richard Sloan) the role of sell-side analysts' earnings forecasts in the pricing of common equity... View Details
- 2010
- Chapter
Measuring and Managing Macrofinancial Risk and Financial Stability: A New Framework
By: Dale F. Gray, Robert C. Merton and Zvi Bodie
This paper proposes a new approach to improve the way central banks can analyze and manage the financial risks of a national economy. It is based on the modern theory and practice of contingent claims analysis (CCA), which is successfully used today at the level of... View Details
- November 2004 (Revised January 2005)
- Teaching Note
Bahtulism, Collapse, Resurrection? Financial Crisis in Asia: 1997-1998 (TN)
By: Rafael M. Di Tella and Ingrid Vogel
Teaching Note to (9-798-089). View Details
- October 2007
- Teaching Note
Transforming Korea Inc: Financial Crisis and Institutional Reform (TN)
By: Laura Alfaro and Renee Kim
Teaching Note for 708007. View Details
- Teaching Interest
Overview
By: Anywhere Sikochi
Professor Sikochi teaches the required first-year MBA course Financial Reporting and Control. He is also a guest instructor in the second-year MBA elective course Doing Business in Africa. View Details
- 23 Jun 2008
- Working Paper Summaries
Using Financial Innovation to Support Savers: From Coercion to Excitement
- 1999
- Chapter
CEO Compensation in Financially Distressed Firms: An Empirical Analysis
By: S. C. Gilson and M. R. Vetsuypens
- Summer 1998
- Article
A New Approach to Capital Budgeting for Financial Institutions
By: K. A. Froot and J. Stein
Keywords: Catastrophe Risk; Corporate Finance; Cost Of Capital; Banking And Insurance; Asset Pricing; Hedging; Banking; Decision Choice And Uncertainty; Financial Markets; Insurance; Policy; Risk Management; Natural Disasters; Insurance Industry
Froot, K. A., and J. Stein. "A New Approach to Capital Budgeting for Financial Institutions." Bank of America Journal of Applied Corporate Finance 11, no. 2 (Summer 1998): 59–69.
- 2007
- Working Paper
New Framework for Measuring and Managing Macrofinancial Risk and Financial Stability
By: Dale F. Gray, Robert C. Merton and Zvi Bodie
This paper proposes a new approach to improve the way central banks can analyze and manage the financial risks of a national economy. It is based on the modern theory and practice of contingent claims analysis (CCA), which is successfully used today at the level of... View Details
Gray, Dale F., Robert C. Merton, and Zvi Bodie. "New Framework for Measuring and Managing Macrofinancial Risk and Financial Stability." NBER Working Paper Series, No. 13607, November 2007.