Financial Accounting - Publications - Faculty & Research

01 Dec 2015
News

Truth in Lending

Illustration by Jon Krause What percentage of managers do you think steal from their companies? Your answer to that question can tell a financial institution a lot about your creditworthiness, says DJ DiDonna (MBA 2010), cofounder and... View Details

Keywords: April White

10 Aug 2010
First Look

First Look: August 10

organizations that adopt it within a highly scrutinized regulatory environment but absent in a direct regulatory threat. The Quest for the 'Holy Grail' of Integrated Financial and CSR Reporting Authors:Robert Eccles and Michael Krzus... View Details

Keywords: Martha Lagace

Profile

Luciana Baigun

catch at the best prices. Curious, she asked her colleagues about the phenomenon and learned about M-PESA in Kenya, a mobile payment system that allows people without bank accounts to make and manage View Details

Profile

Jeremy Lipstein

exposure "to operations you don't see from the financial side," Jeremy looked for a program that welcomed younger candidates. "I felt it was the right time to go back to school," he says, "even though it was... View Details

01 Mar 2016
News

Feedback

bring much-needed accountability into the system? —Jim Mills (MBA 1986) Tim Draper’s investment in the school voucher campaign was not for naught. It caused the legislature to panic and pass a surprisingly progressive charter school law... View Details

02 Jul 2015
Op-Ed

The Future of the Greek Economy

The view that "monetary sovereignty" independence could be used wisely does not take into account that the type of government that has driven Greece to the edge of the cliff is not the type of government that would enact the... View Details

Keywords: by Laura Alfaro, Dante Roscini & George Serafeim; Banking

03 Jan 2007
First Look

First Look: January 3, 2007

available for download Banking Deregulation, Financial Constraints, and Entrepreneurship Authors:William R. Kerr and Ramana Nanda Abstract We study how U.S. branch banking deregulations affected the entry of new firms in the non-financial... View Details

Keywords: Sean Silverthorne

01 Feb 2011
First Look

First Look: Feb. 1

including suggestions for future research. The Many Faces of Nonprofit Accountability Authors:Alnoor Ebrahim Publication:Chap. 4 in The Jossey-Bass Handbook of Nonprofit Leadership and Management. 3rd ed., edited by David O. Renz,... View Details

15 May 2012
First Look

First Look: May 15

company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC's Japanese affiliate and one of Japan's largest audit firms. In May 2006, the Japanese Financial Services Agency (FSA)... View Details

Keywords: Carmen Nobel

01 Sep 2024
News

Turning Point: Make Your Life Count

Rosita Najmi (MBA 2009) (Illustration by Gisela Goppel) Rosita Najmi (MBA 2009) (Illustration by Gisela Goppel) We were refugees. Mom scraped together all we had (three suitcases and $3,000) and bundled my three siblings and me onto a plane bound for Idaho. My father... View Details

Fast Answer

Historical and forecasted economic statistics

GDP click GDP and Components. On the data page, choose from the drop-down menus provided to select the Country, series options, and desired date(s). Global Financial Data: Time series data for individual countries back to... View Details

01 Sep 2009
News

From Bytes to Bites

restaurants. Things went well, until — as is so often true in the mercurial world of restaurants — they didn’t. Thomas put her expertise in operations and management to work, helping to sort out some of the financial difficulties the... View Details

Keywords: Julia Hanna; Food Services and Drinking Places; Hospitality; Management of Companies and Enterprises; Management

29 Jan 2025
Blog Post

Finding Professional Purpose: Building an Impactful Career that Reflects your Values with Lisa Tanzer (MBA 1993)

undergraduate background with limited exposure to business, I began my career as an Associate Consultant at one of the Big Four accounting firms (PwC), focusing on strategic planning in financial services,... View Details

01 Oct 2024
Research & Ideas

How Politics Drives Business Decisions in a Polarized Nation

shows. Partisan divides exist even within specific professions. Democrats accounted for more than 50 percent of chief or general legal officers at firms, but Democrats made up only 27 percent of chief View Details

Keywords: by Jay Fitzgerald

17 Aug 2022
News

To Serve and Protect the Markets

retired and who can have financial security in their golden years because their finances were managed well. It could be a young person buying their first stock. It could be a small-business owner needing capital. If those people couldn’t... View Details

Keywords: Margie Kelley

01 Jun 2024
News

Action Plan: Role-Play

When you encounter the phrase private investigator, chances are good the character you conjure up in your mind doesn’t resemble Sarah Carson (MBA 1971). So much the better for Carson, whose work has often required convincing people she was a small-business employee... View Details

Keywords: Christine Speer Lejeune; photo by Christina Gandolfo; detective; private investigator; undercover; acting

June 2012
Article

Decoding Inside Information

By: Lauren Cohen, Christopher Malloy and Lukasz Pomorski

Using a simple empirical strategy, we decode the information in insider trading. Exploiting the fact that insiders trade for a variety of reasons, we show that there is predictable, identifiable "routine" insider trading that is not informative for the future of firms.... View Details

Keywords: Strategy; Financial Markets; Forecasting and Prediction; Law Enforcement; Opportunities; Geographic Location; Business Earnings

Citation

SSRN

Find at Harvard

01 Mar 2018
What Do You Think?

Two Decades Later, is the 'New Economy' Finally Here?

featuring less product-centered and more information-centered economic activity.” It highlighted opinions at the time that “Growing ratios of market-to-book value that resulting stock prices produce can be justified as the monetization of valuable information assets... View Details

Keywords: by James Heskett

15 Jan 2019
First Look

New Research and Ideas, January 15, 2019

exchanges. Shareholder protection strongly predicted exchange success, even in countries with high levels of venture capital activity, patenting, and financial market development. Second-tier exchanges in countries with better shareholder... View Details

Keywords: Dina Gerdeman

12 Jul 2016
First Look

July 12, 2016

Calibrating the model to data from the Financial Accounts of the U.S., the optimal capital requirement is around 20%. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=51305 Bias in... View Details