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Show Results For
-
All HBS Web
(3,742)
- People (5)
- News (662)
- Research (2,473)
- Events (3)
- Multimedia (32)
- Faculty Publications (1,450)
- January 2024 (Revised August 2024)
- Case
Silicon Valley Bank: Gone in 36 Hours
This case examines factors contributing to the collapse of Silicon Valley Bank (SVB) in March 2023, an event as unpredicted as it was quick. SVB funded nearly half of all U.S. venture-backed startups and at the end of 2022 held $173 billion in deposits, largely...
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Keywords:
Accounting Standards;
Bank Runs;
Financial Accounting;
Financial Reporting;
Social Media;
Banks and Banking;
Financing and Loans;
Investment Portfolio;
Interest Rates;
Debt Securities;
Risk and Uncertainty;
Financial Statements;
Risk Management;
Failure;
Fair Value Accounting;
Credit;
Corporate Governance;
Financial Services Industry;
Financial Services Industry;
United States
Kang, Jung Koo, Krishna G. Palepu, Charles C.Y. Wang, and David Lane. "Silicon Valley Bank: Gone in 36 Hours." Harvard Business School Case 124-001, January 2024. (Revised August 2024.)
- November 1998
- Article
FASB May Move toward New International Business Combination Accounting Standard
By: David F. Hawkins
Hawkins, David F. "FASB May Move toward New International Business Combination Accounting Standard." Accounting Bulletin, no. 73 (November 1998).
- 07 Dec 2010
- Working Paper Summaries
Towards an Understanding of the Role of Standard Setters in Standard Setting
- 24 Apr 2008
- Working Paper Summaries
Bank Accounting Standards in Mexico: A Layman’s Guide to Changes 10 Years after the 1995 Bank Crisis
- 2008
- Working Paper
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
By: Gustavo A. Del Angel, Stephen Haber and Aldo Musacchio
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks....
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Keywords:
Globalized Firms and Management;
Accounting;
Standards;
Financial Crisis;
Banks and Banking;
Banking Industry;
Mexico
Del Angel, Gustavo A., Stephen Haber, and Aldo Musacchio. "Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis." Harvard Business School Working Paper, No. 08-090, April 2008.
- Spring 2012
- Article
The Need for Sector-Specific Materiality and Sustainability Reporting Standards
By: Robert G. Eccles, Michael P. Krzus, Jean Rogers and George Serafeim
Even though the supply of sustainability information has increased considerably in the last decade, companies are still failing to disclose material information in a comparable format. We believe this has two downsides. On the one hand, companies are not adequately...
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Keywords:
Sustainability;
Reporting;
Standard Setting;
Regulation;
Environmental Sustainability;
Accounting;
Standards;
Integrated Corporate Reporting;
Corporate Disclosure;
Competitive Advantage;
Capital Markets;
Accounting Industry;
United States
Eccles, Robert G., Michael P. Krzus, Jean Rogers, and George Serafeim. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards." Journal of Applied Corporate Finance 24, no. 2 (Spring 2012): 65–71.
Towards an Understanding of the Role of Standard Setters in Standard Setting
Journal of Accounting and Economics Vol. 55, No. 1 (February 2013), pp. 66–90.
We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners... View Details
We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners... View Details
- April 2024 (Revised August 2024)
- Teaching Note
Silicon Valley Bank: Gone in 36 Hours
Teaching Note for HBS Case No. 124-001.
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- March 2015
- Case
Guiding Professional Accountants to Do the Right Thing
By: Paul Healy, V.G. Narayanan and Penelope Rossano
The Ethics Advisory Committee of the Institute of Chartered Accountants in England and Wales (ICAEW) provides training and support for member Chartered Accountants to help them deal with difficult professional situations. Members can seek help through call centers and...
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Healy, Paul, V.G. Narayanan, and Penelope Rossano. "Guiding Professional Accountants to Do the Right Thing." Harvard Business School Case 115-028, March 2015.
- March 2016
- Teaching Note
MasterCard: Driving Financial Inclusion
By: Sunil Gupta
Since joining MasterCard (MC) in 2010, CEO Ajay Banga had made advancing financial inclusion (FI)—bringing formal financial services to marginalized populations—an important goal for the company. In 2014, MC had entered a number of partnerships with governments and...
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- Research Summary
Overview
Abigail's research to date has focused on the financial accounting standard setting process. Specifically, her current projects investigate the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the determination of US GAAP. Her...
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Political Standards
The University of Chicago Press November 2015.
Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in...
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- October 1996
- Article
International Accounting Standards: Interim Financial Reporting Principles Proposed
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: Interim Financial Reporting Principles Proposed." Accounting Bulletin, no. 42 (October 1996).
- October 1994
- Article
Stock Buybacks: Avoid Accounting and Financial Statistic Traps
By: David F. Hawkins
Hawkins, David F. "Stock Buybacks: Avoid Accounting and Financial Statistic Traps." Accounting Bulletin, no. 26 (October 1994).
- August 2016 (Revised January 2017)
- Case
Accounting for the iPhone Upgrade Program (A)
By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
On September 9, 2015, Apple Inc. announced the “iPhone Upgrade Program,” a new way to purchase iPhone models 6s and 6s Plus in Apple’s retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand...
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Keywords:
Accounting;
Apple Inc.;
iPhone 6s;
International Accounting;
Electronics Industry;
California;
United States
Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (A)." Harvard Business School Case 117-020, August 2016. (Revised January 2017.)
- January 2003 (Revised December 2003)
- Case
Financial Performance Reporting
By: David F. Hawkins
Students must evaluate the Financial Accounting Standards Board/International Accounting Standards Board's tentative decisions on comprehensive income statements.
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Keywords:
International Accounting;
Income;
Decision Making;
Financial Reporting;
Corporate Governance;
Accounting Industry
Hawkins, David F. "Financial Performance Reporting." Harvard Business School Case 103-046, January 2003. (Revised December 2003.)
- March 2011 (Revised March 2014)
- Case
The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)
By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer
What are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS or should each country determine its own IFRS "convergence" strategy? Given the limitations of governance and...
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Keywords:
International Accounting;
Emerging Markets;
Financial Reporting;
Global Strategy;
Fair Value Accounting;
Corporate Governance;
Standards;
Adoption;
Growth and Development Strategy
Ramanna, Karthik, Karol Misztal, and Daniela Beyersdorfer. "The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)." Harvard Business School Case 111-084, March 2011. (Revised March 2014.)
- 1994
- Book
Financial Accounting and Managerial Control for Nonprofit Organizations
By: R. E. Herzlinger and D. Nitterhouse
Keywords:
Nonprofit Organizations
Herzlinger, R. E., and D. Nitterhouse. Financial Accounting and Managerial Control for Nonprofit Organizations. Cincinnati: South-Western Publishing Company, 1994.