Publications

SSRN

July 2006 (Revised March 2008)
Case

Changan Automobile Co., Ltd.

By: Dennis Campbell and Donglin Xia

Chairman Yin Jiaxu must communicate that the company's extraordinary reported performance in 2002 reflects Changan's unique strategy within the competitive dynamics of China's automobile industry. Changan's 2002 annual report demonstrated an extraordinary level of... View Details

Keywords: Financial Reporting; Ethics; Corporate Disclosure; Media; Business and Shareholder Relations; Auto Industry; China

September 2010 (Revised December 2011)
Case

Southwest Airlines One ReportTM

By: Robert G. Eccles, Beiting Cheng and Susan Thyne

In 2009, Southwest Airlines produced its first integrated annual report, the Southwest Airlines One Report, combing financial and nonfinancial performance information. This case examines Southwest's environmental and corporate social responsibility (CSR) reports... View Details

Keywords: Environmental Accounting; Financial Reporting; Integrated Corporate Reporting; Innovation and Invention; Corporate Social Responsibility and Impact; Environmental Sustainability; Air Transportation Industry; United States

2012
Article

Journalists and the Stock Market

By: Christopher Parsons, C. Dougal, J. Engelberg and D. Garcia

We use exogenous scheduling of Wall Street Journal columnists to identify a causal relation between financial reporting and stock market performance. To measure the media's unconditional effect, we add columnist fixed effects to a daily regression of excess Dow Jones... View Details

Keywords: Media; Financial Reporting; Financial Markets

February 2003 (Revised March 2003)
Background Note

Revenue Recognition Guidelines

This case presents a summary of the Financial Accounting Standards Board's Concept Statements #5 and #6. View Details

Keywords: Revenue Recognition; Standards

Research Summary

Research Overview

Eddie Riedl's research focuses on two primary topics: fair value accounting, and international accounting settings.

Regarding fair value accounting, his research examines both the critical reporting choices that managers make, as well as... View Details

January 2012 (Revised May 2013)
Case

Integrated Assurance at Philips Electronics N.V.

By: Robert G. Eccles and Daniela Saltzman

Philips Electronics is a leader in integrated reporting. In 2010 it produced its third generation report. Since its first report in 2008, Philips' integrated reports and its integrated reporting website had grown in sophistication. In planning for its integrated report... View Details

Keywords: Accounting Audits; Reports; Organizational Culture

2009
Chapter

The Principles of Embedded Liberalism: Social Legitimacy and Global Capitalism

By: Rawi Abdelal and John G. Ruggie

In this essay we revisit the principles of “embedded liberalism” and argue for their relevance to the contemporary global economy. The most essential principle is the need for markets to enjoy social legitimacy, because their political sustainability ultimately depends... View Details

Keywords: Economic Systems; Ethics; International Finance; Globalization; Multinational Firms and Management; Corporate Governance; Governing Rules, Regulations, and Reforms; Labor

Read Now

17 Dec 2018
Research & Ideas

Women Receive Harsher Punishment at Work Than Men

afterwards, their employment prospects were pretty dismal,” says Mark Egan, an assistant professor of finance at Harvard Business School. Egan details the misconduct findings in a new working paper, “When Harry Fired Sally: The Double View Details

Keywords: by Michael Blanding; Financial Services

January 2004 (Revised April 2004)
Case

Ford Motor Company: Quality of Earnings Growth Analysis (A)

By: David F. Hawkins and Jacob Cohen

Even though Ford Motor Co. reports improved profitability, an equity analyst issues a sell recommendation and Standard & Poor's downgrades long-term debt. View Details

Keywords: Quality; Business Earnings; Valuation; Investment Return; Profit; Financial Statements; Revenue; Auto Industry; Consulting Industry

September 2016 (Revised December 2018)
Case

Joan Bavaria and Multi-Dimensional Capitalism

By: Geoffrey Jones and Seema Amble

The case examines the career of Joan Bavaria, a pioneer of socially responsible investing and founder of Trillium Asset Management and Ceres, the nonprofit organization advocating for sustainability leadership. It describes her personal journey from art student and... View Details

Keywords: Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Personal Development and Career

2023
Working Paper

Data Governance, Interoperability and Standardization: Organizational Adaptation to Privacy Regulation

By: Sam (Ruiqing) Cao and Marco Iansiti

The increasing availability of data can afford dynamic competitive advantages among data-intensive corporations, but governance bottlenecks hinder data-driven value creation and increase regulatory risks. We analyze the role of two technological features of data... View Details

Keywords: Organizations; Information Technology; Performance Productivity; Growth and Development; Transformation

SSRN

Read Now

February 2003 (Revised February 2006)
Exercise

Revenue Recognition Exercises

The difference between the Financial Accounting Standards Board's Concept Statements #5 and #6 is explored as it pertains to revenue recognition and expense recognition. View Details

Keywords: Revenue Recognition

February 2005 (Revised March 2006)
Case

PCAOB, The (A)

By: Lynn S. Paine and Kim Bettcher

Members of the Public Co. Accounting Oversight Board--a private-sector, nonprofit body created by the Sarbanes-Oxley Act of 2002--must determine the form and content of a new auditing standard on internal control that will fulfill the requirements of Section 404 of the... View Details

Keywords: Law; Financial Reporting; Corporate Governance; Standards; Government Administration; Accounting Audits

June 1995
Case

Banc One Corporation (A)

As Banc One's use of derivatives had proliferated, investors and analysts had expressed increasing concern about the size of derivative portfolios, the potential sensitivity of their value to interest rate swings, and the lack of standardized reporting on their use.... View Details

Keywords: Credit Derivatives and Swaps; Investment Banking; Financial Reporting; Annual Reports; Banking Industry