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Show Results For
- All HBS Web
(6,931)
- People (11)
- News (1,678)
- Research (3,956)
- Events (36)
- Multimedia (145)
- Faculty Publications (2,843)
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- October 2008
- Case
The Talbots, Inc., and Subsidiaries: Accounting for Goodwill
By: William J. Bruns Jr.
In 2006, Talbots, Inc., a specialty women's retailer, purchased a competitor, J. Jill. The transaction created a large goodwill account along with accounts for trademarks and other intangible assets. Using prevailing accounting standards (Statement of Financial... View Details
Keywords: FASB; Intangible Assets; Standards; Financial Statements; Goodwill Accounting; Apparel and Accessories Industry; Retail Industry
Bruns, William J., Jr. "The Talbots, Inc., and Subsidiaries: Accounting for Goodwill." Harvard Business School Brief Case 083-254, October 2008.
- Article
Better Accounting Transforms Health Care Delivery
By: Robert S. Kaplan and Mary L. Witkowski
The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process... View Details
Keywords: Activity Based Costing and Management; Research; Health Care and Treatment; Health Industry
Kaplan, Robert S., and Mary L. Witkowski. "Better Accounting Transforms Health Care Delivery." Accounting Horizons 28, no. 2 (June 2014): 365–383.
- August 2017 (Revised December 2017)
- Case
Accounting for Nuclear Power Provisions at RWE
By: Paul Healy and Jonas Heese
In early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required... View Details
Keywords: Liabilities; Provisions For Long-term Obligations; Discounting; Accounting; Energy Generation; Energy Industry; Germany
Healy, Paul, and Jonas Heese. "Accounting for Nuclear Power Provisions at RWE." Harvard Business School Case 118-013, August 2017. (Revised December 2017.)
- 2013
- Working Paper
The Auditing Oligopoly and Lobbying on Accounting Standards
By: Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as manifest in their lobbying preferences on accounting standards. We... View Details
Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury. "The Auditing Oligopoly and Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 13-054, December 2012. (Revised August 2013.)
- April 1999
- Article
New International Accounting Standard: Recognition and Measurement of Financial Instruments
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Recognition and Measurement of Financial Instruments." Accounting Bulletin, no. 80 (April 1999).
- November 2017 (Revised August 2018)
- Case
Fair Value Accounting at Noble Group (A)
By: Siko Sikochi, Suraj Srinivasan and Quinn Pitcher
Noble Group was a large commodities trader based in Hong Kong and listed on the Singapore Stock Exchange. In 2012, Noble shifted its business strategy towards an asset-light model. Under this model, Noble did not own mines or farms to produce commodities but built... View Details
Sikochi, Siko, Suraj Srinivasan, and Quinn Pitcher. "Fair Value Accounting at Noble Group (A)." Harvard Business School Case 118-034, November 2017. (Revised August 2018.)
- January 2018 (Revised August 2018)
- Supplement
Fair Value Accounting at Noble Group (B)
By: Siko Sikochi, Suraj Srinivasan and Quinn Pitcher
Following a series of reports by Iceberg Research alleging that Noble Group was too aggressive in its fair value accounting for contracts and investments in producers, Noble’s stock price continued to fall and stakeholders began to call for improved transparency in... View Details
Sikochi, Siko, Suraj Srinivasan, and Quinn Pitcher. "Fair Value Accounting at Noble Group (B)." Harvard Business School Supplement 118-062, January 2018. (Revised August 2018.)
- 24 Sep 2018
- Research & Ideas
How Cost Accounting is Improving Healthcare in Rural Haiti
was co-authored by Dr. Mahek A. Shah, a senior researcher and senior project leader at Harvard Business School, and Robert S. Kaplan, the Marvin Bower Professor of Leadership Development, Emeritus, at HBS. Kaplan helped create the cost... View Details
- 2020
- Working Paper
A Preliminary Framework for Product Impact-Weighted Accounts
By: George Serafeim and Katie Trinh
While there has been significant progress in the measurement of an organization’s environmental and social impacts from its operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper, we provide a framework for... View Details
Keywords: Social Impact; Product Life Cycle; Environment; Sustainability; Measurement; Metrics; Impact Investing; ESG; ESG (Environmental, Social, Governance) Performance; ESG Reporting; Product; Environmental Sustainability; Measurement and Metrics; Framework; Financial Statements
Serafeim, George, and Katie Trinh. "A Framework for Product Impact-Weighted Accounts." Harvard Business School Working Paper, No. 20-076, January 2020. (Revised October 2020.)
- 2022
- Working Paper
A Conceptualization of Sub-Living Wages: Liabilities, Leverage, and Risk
By: Drew Keller, Katie Panella and George Serafeim
Currently the accounting system records employee wages as an expense in the income statement. However, paying below living wages can expose an organization to reputational and operational risks. In this paper, we offer an alternative conceptualization of the issue of... View Details
Keywords: Accounting; Impact Accounting; Leverage; Wages; Compensation and Benefits; Business and Stakeholder Relations; Business and Government Relations; Social Issues; Human Capital
Keller, Drew, Katie Panella, and George Serafeim. "A Conceptualization of Sub-Living Wages: Liabilities, Leverage, and Risk." Harvard Business School Working Paper, No. 22-076, June 2022.
- 03 Aug 2017
- Working Paper Summaries
The Accounting Rookie Job Market: A Practitioner’s Guide
- 1992
- Chapter
The Role of Market Value Accounting in the Regulation of Insured Depository Institutions
By: S. Datar, W. Beaver and M. Wolfson
- March 2010
- Article
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
By: Ian D. Gow, Daniel Taylor and Gaizka Ormazabal
We review and evaluate the methods commonly used in the accounting literature to correct for cross-sectional and time-series dependence. While much of the accounting literature studies settings in which variables are cross-sectionally and serially correlated, we find... View Details
Keywords: History; Cost of Capital; Activity Based Costing and Management; Performance Evaluation; Cost Accounting; Time Management; Research; Mathematical Methods; Equity; Borrowing and Debt; Accounting Audits; Accounting Industry
Gow, Ian D., Daniel Taylor, and Gaizka Ormazabal. "Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research." Accounting Review 85, no. 2 (March 2010): 483–512.
- 24 Jun 2015
- Working Paper Summaries
Accounting Data, Market Values, and the Cross Section of Expected Returns World
- January 2024
- Supplement
Accounting Red Flags or Red Herrings at Catalent? (B)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Accounting Industry; Accounting Industry; United States
Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (B)." Harvard Business School Supplement 124-055, January 2024.
- May 1992 (Revised January 2000)
- Supplement
ABB: Accountability Times Two (A)
By: Robert L. Simons
Describes the complexity of setting and reconciling performance targets in a global, matrix company. The president of the Finnish industry and rail transport company has received targets from two bosses--his regional superior and his business area superior. Each has... View Details
Simons, Robert L. "ABB: Accountability Times Two (A)." Harvard Business School Supplement 192-141, May 1992. (Revised January 2000.)
- 2007
- Working Paper
Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting
By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private information on future cash flows, while agency theory predicts... View Details
Ramanna, Karthik, and Ross L. Watts. "Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting." Harvard Business School Working Paper, No. 08-014, August 2007.
- December 2010
- Article
Implications for GAAP from an Analysis of Positive Research in Accounting
By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner
Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details
Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting
Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246–286. (Presented at the 2009 Journal of Accounting & Economics Conference.)
- 2021
- Working Paper
Accounting for Product Impact in the Pharmaceuticals Industry
By: Amanda Rischbieth, George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the pharmaceuticals industry. We design a monetization methodology that allows us to calculate monetary impact estimates of accessible... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Pharmaceutical Companies; Pharmaceuticals; IWAI; Product Design; Product Positioning; Society; Environmental Sustainability; Corporate Social Responsibility and Impact; Product; Safety; Pharmaceutical Industry
Rischbieth, Amanda, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Pharmaceuticals Industry." Harvard Business School Working Paper, No. 21-139, June 2021.
- 2007
- Chapter
Beyond Dependence: Conceptualizing Information and Accountability in NGO-Funder Relations
By: Alnoor Ebrahim
This paper explores the linkages between information systems and accountability in nongovernmental and nonprofit organizations (NGOs). The information systems in four NGOs are introduced: two Indian NGOs engaged in natural resource management and rural development, an... View Details
Keywords: Philanthropy and Charitable Giving; Corporate Accountability; Information Management; Business and Stakeholder Relations; Non-Governmental Organizations; Information Technology; India; District of Columbia
Ebrahim, Alnoor. "Beyond Dependence: Conceptualizing Information and Accountability in NGO-Funder Relations." In Reconceptualising NGOs and Their Roles in Development: NGOs, Civil Society and the International Aid System, edited by Paul Opoku-Mensah, David Lewis, and Terje Tvedt, pp. 119–159. Aalborg, Denmark: Aalborg University Press, 2007.