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- All HBS Web
(4,766)
- People (2)
- News (1,321)
- Research (2,633)
- Events (22)
- Multimedia (60)
- Faculty Publications (1,600)
- December 2006
- Supplement
Financial Reporting Problems at Molex, Inc. (B)
By: Paul M. Healy
Healy, Paul M. "Financial Reporting Problems at Molex, Inc. (B)." Harvard Business School Supplement 107-048, December 2006.
- 10 Nov 2004
- Other Presentation
Global Competitiveness Report 2004-05: Deutschlands Wettbewerbsfähigkeit
By: Christian H.M. Ketels
Ketels, Christian H.M. "Global Competitiveness Report 2004-05: Deutschlands Wettbewerbsfähigkeit." Bertelsmann Stiftung, Bertelsmann Stiftung, Berlin, Germany, November 10, 2004.
- January 1996
- Case
Union Camp Corporation: Analyzing an Annual Report
By: William J. Bruns Jr.
Keywords: Annual Reports
Bruns, William J., Jr. "Union Camp Corporation: Analyzing an Annual Report." Harvard Business School Case 196-114, January 1996.
- October 1990 (Revised June 1993)
- Case
Taxing Situations: Two Cases on Income Taxes and Financial Reporting
By: William J. Bruns Jr.
Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable... View Details
Keywords: Taxation; Accounting Audits; Financial Statements; Financial Reporting; Decisions; Accounting Industry; Financial Services Industry
Bruns, William J., Jr. "Taxing Situations: Two Cases on Income Taxes and Financial Reporting." Harvard Business School Case 191-071, October 1990. (Revised June 1993.)
- November 2011
- Article
The Role of the Board in Accelerating the Adoption of Integrated Reporting
By: Robert G. Eccles and George Serafeim
This report examines the concept of integrated reporting and its current state of adoption around the globe. It also discusses the benefits to both companies and society and recommends ways boards can help their organizations accelerate the implementation of integrated... View Details
Keywords: Cost vs Benefits; Governing and Advisory Boards; Corporate Social Responsibility and Impact; Integrated Corporate Reporting; Social Issues; Global Range; Adoption
Eccles, Robert G., and George Serafeim. "The Role of the Board in Accelerating the Adoption of Integrated Reporting." Director Notes (The Conference Board) (November 2011).
- August 2020
- Article
Does Spending Money on Others Promote Happiness? A Registered Replication Report
By: Lara B. Aknin, Elizabeth W. Dunn, Jason Proulx, Iris Lok and Michael I. Norton
Research indicates that spending money on others—prosocial spending—leads to greater happiness than spending money on oneself (e.g., Dunn, Aknin, & Norton, 2008, 2014). These findings have received widespread attention because they offer insight into why people engage... View Details
Aknin, Lara B., Elizabeth W. Dunn, Jason Proulx, Iris Lok, and Michael I. Norton. "Does Spending Money on Others Promote Happiness? A Registered Replication Report." Journal of Personality and Social Psychology 119, no. 2 (August 2020).
- 23 Sep 2009
- Working Paper Summaries
Operational Failures and Problem Solving: An Empirical Study of Incident Reporting
- 20 Oct 2010
- Research & Ideas
HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability
The development of corporate integrated reporting (IR) standards has the promise to be one of the great business innovations of the 21st century, and could be pivotal in restoring public trust in business institutions, Harvard Business... View Details
- September 2010 (Revised July 2012)
- Case
Citigroup 2007: Financial Reporting and Regulatory Capital
By: Suraj Srinivasan, Edward J. Riedl and Sharon Katz
This case introduces 1) financial statements for banks, 2) basic regulatory capital calculations, and 3) actions Citigroup must consider under a scenario of continued losses/fair value declines in 2008 (leading to potential violation of regulatory capital). View Details
Keywords: Fair Value Accounting; Financial Reporting; Financial Statements; Financial Crisis; Capital; Financial Strategy; Governing Rules, Regulations, and Reforms; Banking Industry; United States
Srinivasan, Suraj, Edward J. Riedl, and Sharon Katz. "Citigroup 2007: Financial Reporting and Regulatory Capital." Harvard Business School Case 111-041, September 2010. (Revised July 2012.)
- 2013
- Article
Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980
By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved... View Details
Keywords: Conflict of Interests; Financial Reporting; Accounting Audits; Knowledge Dissemination; Quality; Corporate Disclosure; Motivation and Incentives
Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980." Review of Accounting Studies 18, no. 1 (March 2013): 1–33.
- July 1983 (Revised June 1985)
- Background Note
Note on the Analysis of Financial Reports
Dearden, John. "Note on the Analysis of Financial Reports." Harvard Business School Background Note 184-006, July 1983. (Revised June 1985.)
Report on Racial Inclusion in the Boardroom
While many efforts are underway to add more demographically diverse directors to boards, very few are focused on inclusion—creating an environment where differences are valued, and all members have equal opportunity to exercise influence and move into leadership... View Details
- Web
Historic Corporate Reports Collection | Baker Library
Historic Corporate Reports Collection Special Collections & Archives has an extensive collection of historic corporate reports. The collection encompasses over 27,000 U.S., Canadian, and international companies, dating from the 1820s,... View Details
- June 2005 (Revised July 2009)
- Case
Financial Reporting Problems at Molex, Inc. (A)
By: Paul M. Healy
Following an accounting problem at Molex, the firm's auditors request changes in management. The board of directors has to decide whether the auditors' concerns have merit or whether, as management argues, the accounting issue is immaterial. View Details
Keywords: Managerial Roles; Governing and Advisory Boards; Financial Reporting; Relationships; Resignation and Termination; Accounting Audits
Healy, Paul M. "Financial Reporting Problems at Molex, Inc. (A)." Harvard Business School Case 105-082, June 2005. (Revised July 2009.)
- 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. View Details
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.)
- November 2019
- Article
Many Medicare Beneficiaries with Serious Illness Report Financial Hardships Despite Coverage
By: Michael Anne Kyle, Robert J Blendon, John M Benson, Melinda K Abrams and Eric C Schneider
In a national survey, seriously ill Medicare beneficiaries described financial hardships resulting from their illness—despite high beneficiary satisfaction with Medicare overall and the fact that many have supplemental insurance. About half reported a serious problem... View Details
Kyle, Michael Anne, Robert J Blendon, John M Benson, Melinda K Abrams, and Eric C Schneider. "Many Medicare Beneficiaries with Serious Illness Report Financial Hardships Despite Coverage." Health Affairs 38, no. 11 (November 2019): 1801–1806.
- 10 Apr 2015
- News
America’s failing report card for social progress
- 17 Feb 2009
- News