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All HBS Web
(2,903)
- People (4)
- News (519)
- Research (1,839)
- Events (4)
- Multimedia (1)
- Faculty Publications (873)
- 01 Jun 2006
- News
HBS Annual Report Details Strong Financial Growth
HBS closed the books on fiscal 2005 with more revenue and lower expenses than expected. Total revenues reached a new high of $331 million, $9 million more than forecast, and operating expenses totaled $307 million, $5 million less than forecast. A robust global economy...
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- April 2018 (Revised July 2023)
- Technical Note
Whistleblower Legislation in the Context of Financial Reporting
By: Aiyesha Dey, Jonas Heese and James Weber
This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act.
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Keywords:
Whistleblower;
Sarbanes-Oxley;
Dodd-Frank;
False Claims Act;
Securities And Exchange Commission;
Government Legislation;
Financial Reporting;
United States
Dey, Aiyesha, Jonas Heese, and James Weber. "Whistleblower Legislation in the Context of Financial Reporting." Harvard Business School Technical Note 118-090, April 2018. (Revised July 2023.)
- March 1997
- Article
Three Accounting Quality Questions to Answer When Reviewing 1996 Annual Reports
By: David F. Hawkins
Hawkins, David F. "Three Accounting Quality Questions to Answer When Reviewing 1996 Annual Reports." Accounting Bulletin, no. 48 (March 1997).
- 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).
- Research Summary
Managing Financial Reporting and the Effect on Firms' Costs of Capital
Amy P. Hutton's research investigates the impact of capital market forces and firm contracts on financial reporting and disclosure policies. Specifically, her research examines how managers use financial reporting to convey a firm's strategy, and the effect of...
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- Web
Five Year Data Summary - Financial Report 2015
Financials 5-Year Data Summary Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Financial Data IN MILLIONS for the Fiscal Year...
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- Web
Supplemental Financial Information II - Annual Report 2019
Financials Supplemental Financial Information II 2ms page 2 of 2 Expenses Executive Education, Publishing, and Online operating costs, as well as the School’s faculty research costs, cut across multiple...
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- 1997
- Book
Corporate Financial Reporting and Analysis: Text and Cases
By: David F. Hawkins
Hawkins, David F. Corporate Financial Reporting and Analysis: Text and Cases. 4th ed. Homewood, IL: Irwin/McGraw-Hill, 1997.
- Web
Supplemental Financial Information II - Annual Report 2020
Financials Supplemental Financial Information II 1ms page 2 of 2 Expenses Executive Education, HBP, and HBSO operating costs, as well as the School’s faculty research costs, cut across multiple expense line...
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- January 1996
- Background Note
Financial Reporting and Control: A Course for Managers
By: William J. Bruns Jr. and Donella Rapier
Bruns, William J., Jr., and Donella Rapier. "Financial Reporting and Control: A Course for Managers." Harvard Business School Background Note 196-118, January 1996.
- November 2005
- Background Note
Financial Reporting, Tax Reporting and the Role of Deferred Taxes
Explains how differences in the calculation of tax and financial income result in the need for a deferred tax account. Also provides a high-level overview of deferred tax accounting under U.S. and international GAAPs. Allows students to understand the major differences...
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Miller, Gregory S. "Financial Reporting, Tax Reporting and the Role of Deferred Taxes." Harvard Business School Background Note 106-026, November 2005.
- November 2010
- Teaching Note
Citigroup 2007: Financial Reporting and Regulatory Capital (TN)
By: Edward J. Riedl, Suraj Srinivasan and Sharon Katz
Teaching Note for 111041.
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- 2015
- Working Paper
Integrated Reporting for a Re-Imagined Capitalism
By: Robert G. Eccles and Birgit Spiesshofer
An essential element of capitalism is corporate reporting. Today's capitalism is supported by financial reporting. Critics of today's capitalism argue that it is too short-term oriented and rewards companies for creating negative externalities. Integrated reporting can...
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Keywords:
Integrated Reporting;
Materiality;
Securities And Exchange Commission;
European Union;
Information And Transformation Function;
Integrated Corporate Reporting;
United States;
European Union
Eccles, Robert G., and Birgit Spiesshofer. "Integrated Reporting for a Re-Imagined Capitalism." Harvard Business School Working Paper, No. 16-032, September 2015.
- May 1990 (Revised September 1994)
- Background Note
Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information
Provides a framework that helps explain these real-world observations about accounting and financial statement analysis. When managers have superior information on firms' strategies, and when investors suspect that managers have incentives not to fully disclose this...
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Palepu, Krishna G. "Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information." Harvard Business School Background Note 190-188, May 1990. (Revised September 1994.)
- 1985
- Article
Measuring and Reporting the Financial Condition of Public Organizations
By: Dutch Leonard
Leonard, Dutch. "Measuring and Reporting the Financial Condition of Public Organizations." Research in Governmental and Non-Profit Accounting 1 (1985).
- November 2023
- Article
When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting
By: Jonas Heese, Gerardo Pérez Cavazos and Caspar David Peter
We study the effect of executives’ pledges of integrity on firms’ financial reporting outcomes by exploiting a 2016 regulation that requires holders of Dutch professional accounting degrees to pledge an integrity oath. We identify chief executive officers (CEOs) and...
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Heese, Jonas, Gerardo Pérez Cavazos, and Caspar David Peter. "When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting." Accounting Review 98, no. 7 (November 2023): 261–288.
- 19 Apr 2011
- Working Paper Summaries
Top Executive Background and Financial Reporting Choice: The Case of Goodwill Impairment
- August 2000 (Revised January 2001)
- Background Note
Reporting Income for Dot-Coms
By: Paul M. Healy
Dot-coms provide unique financial reporting situations.
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Healy, Paul M. "Reporting Income for Dot-Coms." Harvard Business School Background Note 101-013, August 2000. (Revised January 2001.)
- Web
From the Chief Financial Officer - Annual Report 2020
taught across the School’s academic programs. Transparency is essential to achieving this goal, which is why our Annual Report includes a detailed Supplemental Financial Information section beginning on page...
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- January 1999
- Article
International Accounting Standards: New Interim Financial Reporting Standard Now Effective
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: New Interim Financial Reporting Standard Now Effective." Accounting Bulletin, no. 74 (January 1999).