financial accounting standards - Publications - Faculty & Research

17 Sep 2024
HBS Case

The Climate Targets Leaders Need to Know as Regulations Loom

As investor pressure mounts on companies to show their environmental impacts, leaders are encountering an unwieldy tangle of terms and approaches. Climate accounting basics and a dictionary of sorts can help demystify the calculations and... View Details

Keywords: by Rachel Layne

10 Jan 2005
Research & Ideas

Professors Introduce Valuation Software

elements of the firm's accounting if they believe that reported data do not capture the economic performance of the company. The model then provides standardized financial... View Details

Keywords: by Sean Silverthorne

19 Mar 2006
Research & Ideas

Unlocking Your Investment Capital

size of the company's assets? The management of financial risks is not just a matter of "protecting" the firm against adverse events. A: As an accounting identity, the total value and the total... View Details

Keywords: by Ann Cullen; Financial Services

Student-Profile

Elliot Tobin

Accountants aren’t typically distinguished by their athletic prowess—unless that accountant is Elliot Tobin, HBS doctoral student and former captain of MIT’s football team, where he was named an... View Details

Fast Answer

Fixed Income Research: bond data, ratings, and reports

Research Topics Suggested Resources Bond data FactSet A comprehensive platform used to analyze financial data from global fixed income markets. Individual accounts needed. Please see More Info page... View Details

December 2010 (Revised September 2011)
Case

Kanebo Ltd. (A)

By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez

Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting. View Details

Keywords: History; Business Conglomerates; Misleading and Fraudulent Advertising; Consolidation; Financial Statements; International Finance; International Accounting; Standards; Goodwill Accounting; Manufacturing Industry; Japan

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19 Nov 2018
Working Paper Summaries

Lazy Prices

Keywords: by Lauren Cohen, Christopher J. Malloy, and Quoc Nguyen; Financial Services

03 Apr 2019
Book

Fintech's Game-Changing Opportunities for Small Business

Artificial intelligence, machine learning, and big data will transform financial services and small-business lending long before they impact driverless cars, predicts Harvard Business School Senior Fellow Karen G. Mills. “As we speak,... View Details

Keywords: by Martha Lagace; Financial Services; Financial Services

01 Mar 2024
News

The Exchange: Takeaways from the Takedown

Professors Eugene Soltes and Aiyesha Dey; image by John Ritter When Sam Bankman-Fried was convicted in 2023 of all seven charges against him related to the cryptocurrency exchange FTX, the jury needed less than five hours to deliberate after a months-long trial. The... View Details

Keywords: Jen McFarland Flint; Securities, Commodities, and Other Financial Investments; Finance

April 2016
Teaching Note

The Fall of the 'Fabulous Fab'

By: Eugene F. Soltes

Teaching note for HBS Case#114-063 View Details

Keywords: Management; Corporate Accountability; Ethics; Financial Crisis; Finance; Financial Services Industry; United States

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30 Oct 2006
First Look

First Look: October 31, 2006

accountability standards and for monitoring them. The authors show how accountability frameworks attached to principal-agent logics and applied universally across cultures... View Details

Keywords: Sean Silverthorne

15 Jun 2010
First Look

First Look: June 15

nature of accounting standards proposed between 1973 and 2007. Among other results, we find that length of service on the board and a prior career in investment banking/investment management are associated... View Details

Keywords: Martha Lagace

July 2001 (Revised August 2004)
Case

AdNet (A)

By: Ashish Nanda

Confronted by a business proposal that is remarkably similar to a project recently financed by a sister office, venture capitalist Monique LeMieux ponders what she should do. View Details

Keywords: Venture Capital; Ethics; Standards; Financial Services Industry

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27 Feb 2020
Sharpening Your Skills

How Following Best Business Practices Can Improve Health Care

Harvard Business School spends a significant amount of research funds each year on the health care industry, answering questions such as: How can the business of health care be made more efficient? What can a business do to motivate employees to take better care of... View Details

Keywords: by Sean Silverthorne; Health; Medical Devices & Supplies

November 2000 (Revised March 2001)
Background Note

Revenue Recognition and Reporting

By: David F. Hawkins

Discusses revenue recognition and reporting rules, guidelines, and issues. A rewritten version of an earlier note. View Details

Keywords: Revenue; Financial Statements; Financial Reporting

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05 Jul 2006
Research & Ideas

Reinventing the Dowdy Savings Bond

percent participated, saving $606 on average. Ten percent were turned away from opening a savings account due to prior bad financial management, i.e., having a bank account... View Details

Keywords: by Julia Hanna; Financial Services; Financial Services

05 Aug 2024
Research & Ideas

Watching for the Next Economic Downturn? Follow Corporate Debt

growth during the three years preceding financial busts, downturns, and crises from 1940 to 2014, the analysis finds. Once a boom cycle begins to bust, it’s corporate debt that accounts for the vast majority... View Details

Keywords: by Rachel Layne

February 2001 (Revised April 2001)
Case

Warnaco Group, Inc. (B)

By: David F. Hawkins

Supplements the (A) case. View Details

Keywords: Financial Statements; Financial Reporting; Restructuring; Apparel and Accessories Industry; Retail Industry

Citation

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05 May 2003
Research & Ideas

What It Takes to Restore Trust in Business

It's not in great shape, but it isn't doing too badly, and measured by the standards of the rest of the world it is a marvel and it's doing quite well," he observed. The financial sector is not perfect,... View Details

Keywords: by Martha Lagace; Financial Services