Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
  • Research
    • Research
    • Publications
    • Global Research Centers
    • Case Development
    • Initiatives & Projects
    • Research Services
    • Seminars & Conferences
    →
  • Publications→

Publications

Publications

Filter Results: (1,235) Arrow Down
Filter Results: (1,235) Arrow Down Arrow Up

Show Results For

  • All HBS Web  (1,235)
    • People  (4)
    • News  (235)
    • Research  (755)
    • Events  (2)
    • Multimedia  (7)
  • Faculty Publications  (253)

Show Results For

  • All HBS Web  (1,235)
    • People  (4)
    • News  (235)
    • Research  (755)
    • Events  (2)
    • Multimedia  (7)
  • Faculty Publications  (253)
Page 1 of 1,235 Results →
  • September 1992 (Revised September 2004)
  • Background Note

Accounting for Current Assets

By: William J. Bruns Jr.
An introduction to accounting for current assets: receivables, inventories, and other current assets. Included are discussions of FIFO, LIFO, average cost, and explanation of accounting for manufactured inventories. To be assigned with cases on inventory valuation as... View Details
Keywords: Accounting; Assets
Citation
Educators
Purchase
Related
Bruns, William J., Jr. "Accounting for Current Assets." Harvard Business School Background Note 193-048, September 1992. (Revised September 2004.)
  • July 2005 (Revised September 2020)
  • Case

The U.S. Current Account Deficit

By: Laura Alfaro, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson and Jonathan Schlefer
Investors and policymakers throughout the world were confronted with the risk of painful economic consequences arising from the large U.S. current account deficit. In 2007, the U.S. current account deficit was $731 billion, equivalent to 5.3% of GDP. The implications... View Details
Keywords: World Economy; Macroeconomics; Borrowing and Debt; Currency; Foreign Direct Investment; Business and Government Relations; United States
Citation
Educators
Purchase
Related
Alfaro, Laura, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson, and Jonathan Schlefer. "The U.S. Current Account Deficit." Harvard Business School Case 706-002, July 2005. (Revised September 2020.)
  • August 2005 (Revised December 2008)
  • Teaching Note

The U.S. Current Account Deficit (TN)

By: Laura Alfaro, Rafael M. Di Tella, Ingrid Vogel and Renee Kim
Teaching Note to (9-706-002). View Details
Keywords: United States
Citation
Purchase
Related
Alfaro, Laura, Rafael M. Di Tella, Ingrid Vogel, and Renee Kim. "The U.S. Current Account Deficit (TN)." Harvard Business School Teaching Note 706-008, August 2005. (Revised December 2008.)
  • August 2005
  • Supplement

The U.S. Current Account Deficit (CW)

By: Laura Alfaro, Rafael M. Di Tella and Ingrid Vogel
Keywords: Sovereign Finance; United States
Citation
Purchase
Related
Alfaro, Laura, Rafael M. Di Tella, and Ingrid Vogel. "The U.S. Current Account Deficit (CW)." Harvard Business School Spreadsheet Supplement 706-701, August 2005.
  • October 2021 (Revised February 2024)
  • Case

Deficits and Debt: The U.S. Current Account

By: Laura Alfaro and Richard Vietor
Citation
Educators
Purchase
Related
Alfaro, Laura, and Richard Vietor. "Deficits and Debt: The U.S. Current Account." Harvard Business School Case 322-044, October 2021. (Revised February 2024.)
  • May 2024
  • Teaching Note

Deficits and Debt: The U.S. Current Account

By: Laura Alfaro and Richard Vietor
Teaching Note for HBS Case No. 322-044. View Details
Citation
Purchase
Related
Alfaro, Laura, and Richard Vietor. "Deficits and Debt: The U.S. Current Account." Harvard Business School Teaching Note 324-122, May 2024.
  • 24 Mar 2007
  • News

Capital Currents

  • June 2023
  • Case

Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs

By: Jonas Heese, Jung Koo Kang and James Weber
The case examines the accounting for loan losses at a large bank, how a bank sets its Allowance for Loan and Lease Losses (ALLL) on its financial statements. ALLL, and the rules that set them, determine when banks would and would not extend loans, which significantly... View Details
Keywords: Accounting Standards; Accrual Accounting; Financial Statements; Financial Reporting; Banks and Banking; Financing and Loans; Banking Industry; United States
Citation
Educators
Purchase
Related
Heese, Jonas, Jung Koo Kang, and James Weber. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Case 123-042, June 2023.
  • Research Summary

Current Research

By: Leslie K. John

Professor John is a behavioral scientist who uses both laboratory and field experiments to investigate questions that are at the intersection of marketing, organizational behavior, and public policy.

Professor John’s work has been published in leading... View Details

  • 2008
  • Chapter

Management Accounting in India

This chapter surveys the history, evolution, and current status of accounting systems and practices in India. Tracing the roots of Indian accounting systems to the ancient civilization of the Indus Valley, we discuss the accounting contributions of historical writings... View Details
Keywords: History; Accounting; India
Citation
Related
Kallapur, Sanjay, and Ranjani Krishnan. "Management Accounting in India." In Handbook of Management Accounting Research. Vol. 3, edited by Christopher Chapman, Anthony Hopwood, and Michael Shields. Elsevier, 2008.
  • Fast Answer

Exchange rates: current & historical

Where do I find current and historical exchange rates? Global Financial Data: Daily and monthly exchange rates for many different countries, in some cases going back hundreds of years. Log in Anonymously.  For frequent use,... View Details
  • June 2021 (Revised November 2024)
  • Case

MicroStrategy: Accounting for Cryptocurrency

By: Jonas Heese and Annelena Lobb
On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had... View Details
Keywords: Cryptocurrency; Share Price; Electronic Commerce; Intangible Assets; Assets; Accounting; Financial Statements; Financial Management; Financial Reporting; Analytics and Data Science; E-commerce
Citation
Educators
Purchase
Related
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency." Harvard Business School Case 121-066, June 2021. (Revised November 2024.)
  • 11 Mar 2010
  • Working Paper Summaries

The Many Faces of Nonprofit Accountability

Keywords: by Alnoor Ebrahim
  • 03 Mar 2003
  • What Do You Think?

Are Conditions Right for the Next Accounting Scandal?

Summing Up Responses to this month's column lead one to conclude that we can expect that more major accounting scandals are in our future. Causes, according to these thoughtful comments, range from the consolidation of the major global... View Details
Keywords: by James Heskett; Accounting; Accounting
  • 25 Jan 2010
  • Research & Ideas

A Macroeconomic View of the Current Economy

godlike powers or is putting you on. But there are patterns over time. For example, countries that are running large and ongoing current account deficits tend to see their currencies depreciate over time.... View Details
Keywords: by Sean Silverthorne
  • 01 Apr 2019
  • News

Current H-1B Visa Policies Darken IT Talent Outlook

  • 23 Mar 2023
  • Video

BiGS Idea: Accounting for Climate

  • 14 Nov 2012
  • Research & Ideas

New Agenda for Corporate Accountability Reporting

How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details
Keywords: by Martha Lagace; Accounting; Energy; Utilities
  • October 2023
  • Case

Social Finance: Driving Accountability

By: Robin Greenwood, Richard S. Ruback and Robert Ialenti
Social Finance is a Boston-based nonprofit that works at the intersection of finance and policy. It raises, allocates, and manages capital to fund projects in the areas of education, early childhood development, criminal justice, and health. The case explores how... View Details
Keywords: Growth and Development Strategy; Nonprofit Organizations; Training
Citation
Educators
Purchase
Related
Greenwood, Robin, Richard S. Ruback, and Robert Ialenti. "Social Finance: Driving Accountability." Harvard Business School Case 224-043, October 2023.
  • Article

Tread Lightly Through These Accounting Minefields

By: H. David Sherman and S. David Young
In the current economic climate, there is tremendous pressure—and personal incentive for managers—to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC,... View Details
Keywords: Derivatives; Benchmarking Performance; Accounting; Revenue Recognition; Assets
Citation
Find at Harvard
Register to Read
Related
Sherman, H. David, and S. David Young. "Tread Lightly Through These Accounting Minefields." Harvard Business Review 79, no. 7 (July–August 2001): 129–135.
  • 1
  • 2
  • …
  • 61
  • 62
  • →
ǁ
Campus Map
Harvard Business School
Soldiers Field
Boston, MA 02163
→Map & Directions
→More Contact Information
  • Make a Gift
  • Site Map
  • Jobs
  • Harvard University
  • Trademarks
  • Policies
  • Accessibility
  • Digital Accessibility
Copyright © President & Fellows of Harvard College.