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  • 07 Sep 2011
  • First Look

First Look: Sept. 7

out-of-sample firms. We consider and reject several alternative explanations of our findings. Download the paper: http://www.hbs.edu/research/pdf/10-107.pdf The International Politics of IFRS Harmonization Author:Karthik Ramanna Abstract... View Details
Keywords: Sean Silverthorne
  • 30 Aug 2011
  • First Look

First Look: August 30

http://www.hbs.edu/research/pdf/12-006.pdf   Cases & Course MaterialsKanebo Ltd. (A) David F.Hawkins, Suraj Srinivasan, Akiko Kanno, and Lizzie GomezHarvard Business School Case 111-037 Speculation as to how Japanese companies might implement View Details
Keywords: Sean Silverthorne
  • 25 Mar 2014
  • First Look

First Look: March 25

changed the accounting standards of various country-pairs, we examine how two sources of changes in accounting distance-(i) change due to IFRS adoption of the investee and (ii) change due to IFRS adoption in... View Details
Keywords: Sean Silverthorne
  • 28 Aug 2012
  • First Look

First Look: August 28

the paper: http://dx.plos.org/10.1371/journal.pone.0042673 Mandatory IFRS Adoption and Financial Statement Comparability Authors: Francois Brochet, Alan Jagolinzer, and Edward J. Riedl Publication: Contemporary Accounting Research... View Details
Keywords: Sean Silverthorne
  • 17 Dec 2013
  • First Look

First Look: December 17

Review Network Effects in Countries' Adoption of IFRS By: Ramanna, Karthik, and Ewa Sletten Abstract—If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing... View Details
Keywords: Carmen Nobel
  • 17 Apr 2012
  • First Look

First Look: April 17

IFRS Adoption and Financial Statement Comparability Authors:Francois Brochet, Alan D. Jagolinzer, and Edward J. Riedl Abstract This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to... View Details
Keywords: Carmen Nobel
  • 02 Nov 2010
  • First Look

First Look: November 2, 2010

case:http://cb.hbsp.harvard.edu/cb/product/711415-PDF-ENG Retiree Pension and Health Benefits David F. HawkinsHarvard Business School Note 111-033 Note on accounting for retiree pension and health benefits under IFRS and U.S. GAAP.... View Details
Keywords: Sean Silverthorne
  • 20 Jan 2010
  • First Look

First Look: Jan. 20

IFRS in China Karthik Ramanna, G.A. Donovan, and Nancy DaiHarvard Business School Case 110-037 In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific... View Details
Keywords: Martha Lagace
  • 24 Jan 2012
  • First Look

First Look: Jan. 24

firms' hierarchies. Our findings have important implications for studying innovation in the knowledge-based economy. Does Mandatory IFRS Adoption Improve the Information Environment? Authors:Joanne Horton, George Serafeim, and Ioanna... View Details
Keywords: Sean Silverthorne
  • 20 Jul 2010
  • First Look

First Look: July 20

Publications Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK Authors: Joanne Horton and George Serafeim Publication: Review of Accounting Studies (forthcoming) Abstract We investigate the... View Details
Keywords: Martha Lagace
  • 01 Mar 2016
  • First Look

March 1, 2016

U.S. GAAP and IFRS for every topic covered in the book. For a preview of the book, please see: www.createspace.com/Preview/1186020. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=50689 Infrastructure, Incentives and... View Details
Keywords: Sean Silverthorne
  • 05 Jun 2012
  • First Look

First Look: June 5

procedures show that results are robust to omitting any individual standard setter. Publisher's Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1617398 The Question of IFRS Adoption: A Very Long Engagement Author:Karthik Ramanna... View Details
Keywords: Sean Silverthorne
  • 01 Mar 2011
  • First Look

First Look: March 1

the right FX risk mitigation strategy. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/111050-PDF-ENG Oriflame S.A. (B) David F. Hawkins, Karol MisztalHarvard Business School Supplement 111-051 Exercise for recording derivative hedging transactions,... View Details
Keywords: Sean Silverthorne
  • 30 Mar 2010
  • First Look

First Look: March 30

under lAS 41 for a European-listed agricultural firm. Students identify the firm's core operations, distinguishing the IFRS treatment for three distinct assets: land, agricultural assets that reside on the land, and inventory harvested... View Details
Keywords: Sean Silverthorne
  • 05 Feb 2008
  • First Look

First Look: February 5, 2008

http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=208025 Silic (A): Choosing Cost or Fair Value on Adoption of IFRS Harvard Business School Case 108-030 A French real estate firm must choose to report its primary asset... View Details
Keywords: Martha Lagace
  • 27 Sep 2011
  • First Look

First Look: September 27

Transition to IFRS David F. Hawkins and Angel R. SolisHarvard Business School Case 112-009 Barrick Gold must change from Canadian GAAP to IFRS. Case covers the transition. Purchase this... View Details
Keywords: Sean Silverthorne
  • 24 May 2011
  • First Look

First Look: May 24

local accounting standards and ii) how IFRS adoption could change HOLT's global valuation framework. The case offers an interesting setting to examine how harmonizing accounting standards can affect global equity valuation. Purchase this... View Details
Keywords: Sean Silverthorne

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