Filter Results
:
(15,011)
Show Results For
-
All HBS Web
(15,011)
- People (43)
- News (3,242)
- Research (8,909)
- Events (50)
- Multimedia (214)
- Faculty Publications (7,070)
Show Results For
-
All HBS Web
(15,011)
- People (43)
- News (3,242)
- Research (8,909)
- Events (50)
- Multimedia (214)
- Faculty Publications (7,070)
- February 2013
- Case
Diamond Foods, Inc.
By: Suraj Srinivasan and Tim Gray
The Diamonds Foods, Inc. case describes the major accounting blow up at the company in late 2011 that was triggered by a report by Off Wall Street, a prominent short selling research firm. Diamond Foods, a high flying growth company in 2011, grew from a walnut farmers'...
View Details
Keywords:
Accounting Restatements;
Accounting Scandal;
Accounting;
Financial Analysis;
Financial Statement Analysis;
Short Selling;
Revenue Recognition;
Board Of Directors;
Audit Committees;
Auditing;
Financial Reporting;
Financial Statements;
Agribusiness;
Accrual Accounting;
Earnings Management;
Corporate Accountability;
Corporate Disclosure;
Corporate Governance;
Valuation;
Revenue;
Agriculture and Agribusiness Industry;
California;
Cambridge
Srinivasan, Suraj, and Tim Gray. "Diamond Foods, Inc." Harvard Business School Case 113-055, February 2013.
- 05 Nov 2008
- Working Paper Summaries
The Litigation of Financial Innovations
Keywords:
by Josh Lerner
- December 1999 (Revised November 2010)
- Background Note
Inflation Accounting and Analysis
By: David F. Hawkins
Describes alternative approaches to accounting for business activities during periods of inflation. Presents hints and techniques for analyzing financial statements during inflationary periods. A rewritten version of an earlier note.
View Details
Hawkins, David F. "Inflation Accounting and Analysis." Harvard Business School Background Note 100-063, December 1999. (Revised November 2010.)
- 2012
- Article
A Field Study on the Acceptance and Use of a New Accounting System
By: V.G. Narayanan, Ranjani Krishnan and Jamshed J. Mistry
This study examines the attitudes, use, and acceptance of a new accounting system in a pharmaceutical corporation that switched from an Activity Based Costing System to the Theory of Constraints System (TOC). Using structuration theory as a framework, we posit that...
View Details
Narayanan, V.G., Ranjani Krishnan, and Jamshed J. Mistry. "A Field Study on the Acceptance and Use of a New Accounting System." Journal of Management Accounting Research 24 (2012): 103–133.
- 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.
View Details
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.)
- 2016
- Working Paper
Private Networks of Managers and Financial Analysts and Their Externality on a Firm's Information Environment
By: Zengquan Li, T.J. Wong and Gwen Yu
When emerging market firms raise external capital, they face a tradeoff where greater transparency may lead to a lower cost of capital but at the cost of revealing proprietary information in their relational business practices. We find that firms overcome this...
View Details
Keywords:
Emerging Market;
Financial Analysts;
Information;
Emerging Markets;
Forecasting and Prediction;
Corporate Governance
Li, Zengquan, T.J. Wong, and Gwen Yu. "Private Networks of Managers and Financial Analysts and Their Externality on a Firm's Information Environment." Harvard Business School Working Paper, No. 16-135, June 2016. (Revised October 2016.)
- March 2013 (Revised August 2014)
- Case
Indonesia's OJK: Building Financial Stability
By: Lakshmi Iyer and David Lane
In 2013, a new financial services authority, the Otoritas Jasa Keuangan (OJK), took over responsibility for regulating capital markets and non-bank financial institutions in Indonesia. OJK was scheduled to take over bank regulation and supervision from the central...
View Details
Keywords:
Monetary Policy;
Bank Regulation;
Financial Market Regulation;
Corruption;
Bureaucracy;
Central Bank Independence;
Indonesia;
Crime and Corruption;
Central Banking;
Ethics;
Emerging Markets;
Financial Markets;
Corporate Governance;
Financial Crisis;
Financial Strategy;
Financial Services Industry;
Indonesia
Iyer, Lakshmi, and David Lane. "Indonesia's OJK: Building Financial Stability." Harvard Business School Case 713-003, March 2013. (Revised August 2014.)
- January 2008 (Revised May 2013)
- Background Note
Accounting for Interest Rate Derivatives
Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133.
View Details
Kimbrough, Michael D., and Nicole Thorne Jenkins. "Accounting for Interest Rate Derivatives." Harvard Business School Background Note 108-061, January 2008. (Revised May 2013.)
- November 2010 (Revised December 2015)
- Background Note
Spans of Control and Accountability
By: Eugene F. Soltes
Overview of Spans of Control and Accountability.
View Details
Keywords:
Organizational Design
Soltes, Eugene F. "Spans of Control and Accountability." Harvard Business School Background Note 111-066, November 2010. (Revised December 2015.)
- Article
Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients
By: Richard Frankel, Alon Kalay, Gil Sadka and Yuan Zou
Prior literature presents various perspectives on the role of financial reporting. One view is that mandatory periodic reporting disciplines managers and encourages timely voluntary disclosure. We examine this "confirmation hypothesis" using the shock to financial...
View Details
Keywords:
Financial Disclosure;
Mandatory Reporting;
Reliability;
Voluntary Disclosure;
Financial Reporting;
Quality;
Corporate Disclosure
Frankel, Richard, Alon Kalay, Gil Sadka, and Yuan Zou. "Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients." Accounting Review 96, no. 6 (November 2021): 215–238.
- 06 Jan 2016
- News
Accounting for Legitimacy
- 1987
- Introduction
The Role of Field Studies in Accounting Research and the Development of Accounting
By: Robert S. Kaplan
Keywords:
Accounting
- October 1999
- Background Note
Emergence of an International Accounting Standards Setter, The
By: Paul M. Healy and Jacob Cohen
Provides students with an overview of recent developments in the setting of accounting standards at a global level.
View Details
Healy, Paul M., and Jacob Cohen. "Emergence of an International Accounting Standards Setter, The." Harvard Business School Background Note 100-046, October 1999.
- Article
The Influence of Ownership on Accounting Information Expenditures
This paper analyzes the association between ownership, top management incentives, and expenditures on accounting information. We argue that organizations with privately appointed boards of directors such as for-profit and non-governmental nonprofit organizations use...
View Details
Keywords:
Governance;
Motivation and Incentives;
Accounting;
Health Care and Treatment;
Ownership;
Health Industry
Eldenburg, Leslie, and Ranjani Krishnan. "The Influence of Ownership on Accounting Information Expenditures." Contemporary Accounting Research 25, no. 3 (Fall 2008).
- March 1995 (Revised July 1995)
- Background Note
Financial Reporting Fundamentals
By: David F. Hawkins
Deals with the basic accounting conventions (or concepts). The five operative statements of financial concepts issued by the FASB are also discussed.
View Details
Hawkins, David F. "Financial Reporting Fundamentals." Harvard Business School Background Note 195-160, March 1995. (Revised July 1995.)
- November 2022
- Article
The Sharp Spikes of Poverty: Financial Scarcity Is Related to Higher Levels of Distress Intensity in Daily Life
By: Jon M. Jachimowicz, Erin L. Frey, Sandra C. Matz, Bertus F. Jeronimus and Adam D. Galinsky
Although income is an important predictor of life satisfaction, the precise forces that drive this relationship remain unclear. We propose that financial resources afford individuals a path to reducing the distressing impact of everyday hassles, in turn increasing...
View Details
Keywords:
Distress;
Affect;
Control;
Financial Scarcity;
Life Satisfaction;
Income;
Poverty;
Well-being
Jachimowicz, Jon M., Erin L. Frey, Sandra C. Matz, Bertus F. Jeronimus, and Adam D. Galinsky. "The Sharp Spikes of Poverty: Financial Scarcity Is Related to Higher Levels of Distress Intensity in Daily Life." Social Psychological & Personality Science 13, no. 8 (November 2022): 1187–1198.
- September 1959 (Revised January 1987)
- Case
Bill French, Accountant
Break-even point analysis: incorporation of anticipated changes in accounting analysis.
View Details
Keywords:
Accounting
Harlan, Neil E. "Bill French, Accountant." Harvard Business School Case 104-039, September 1959. (Revised January 1987.)