Financial Accounting - Publications - Faculty & Research

22 Feb 2022
News

Savings and Loam

stakeholder value, although people didn’t call it that 200 years ago.” “This is a model that was designed for stakeholder value, although people didn’t call it that 200 years ago.” On the deposit side of the ledger, people who open an online savings View Details

Keywords: Jen McFarland Flint; Funds, Trusts, and Other Financial Vehicles; Funds, Trusts, and Other Financial Vehicles

24 Jan 2017
First Look

First Look at New Research: January 24, 2017

January 2017 Review of Financial Studies Being Surprised by the Unsurprising: Earnings Seasonality and Stock Returns By: Chang, Tom Y., Samuel M. Hartzmark, David H. Solomon, and Eugene F. Soltes Abstract—We present evidence consistent... View Details

Keywords: Sean Silverthorne

27 Sep 2004
Research & Ideas

How Leaders Build Winning Streaks

change, which included the 300 top executives plus another 100 natural leaders from the ranks without fancy titles. The 1,350 South Koreans I met at the Shinhan Financial Group Summit outside of Seoul in the fall of 2003 were all... View Details

Keywords: by Rosabeth Moss Kanter

02 Feb 2002
What Do You Think?

Will the Societal Effects of Enron Exceed Those of September 11?

hard-to-understand financial accounting, hold the greatest hope for change. But these very investors were generally characterized as having both short memories and a high level of greed, not very promising characteristics for leaders of... View Details

Keywords: by James Heskett

Web

Building Trusted Organizations - Course Catalog

Motives, Means, and Impact. Competence in doing what they are supposed to do. Motives, meaning whose interests they take into account when they make decisions. Means in how they go about accomplishing their goals. And finally impact – the... View Details

01 Jun 1996
News

Reinventing Marketing

becoming the victim of its own success, according to the leaders of the Marketing unit at HBS. "Advances in technology and fundamental changes in how products and services are delivered are enabling other disciplines - such as manufacturing, sales, even View Details

Keywords: Mary Jane Higgins; Illustration by Peter Hoey

28 Nov 2012
What Do You Think?

Should Pay-for-Performance Compensation be Replaced?

compensation from financial performance is not an answer. At issue is the short-term/long-term balance of stockholder interests." Srinivasan suggested that a program should contain both. Phillip Gelman added, "If managers were... View Details

Keywords: by James Heskett

01 Sep 2017
News

Futures Made Bright Through Opportunity

internships that, as with previous internships, proved pivotal to her career. As a 2016 HBS Summer Fellow, for instance, Kyarisiima received the critical financial support she needed to focus on a fledging business venture that she had... View Details

Keywords: Management of Companies and Enterprises; Management

23 Sep 2024
Blog Post

2024 Summer Internships in Business & Environment

Section H), Summer Internship: Summer Project Manager, E-liability Institute The E-liability Institute is a not-for-profit organization founded by two HBS professors that are reshaping carbon accounting standards. Their methodology... View Details

Web

The Formula - Option Pricing in Theory & Practice: The Nobel Prize Research of Robert C. Merton - Exhibits - Historical Collections

Introduction Prelude to the Option Pricing Model The Formula The Spread and Adoption of Option Pricing Models The Significance and Consequences of Financial Models Selected Bibliography Lenders to the Exhibit Additional Information About... View Details

22 Feb 2011
Research & Ideas

The Most Important Management Trends of the (Still Young) Twenty-First Century

Examples include the computer and telecommunication ecosystem, the health care ecosystem, and the global financial ecosystem. In the last ten years, ecosystems have emerged as an important form of economic organization, replacing the... View Details

Keywords: by Sean Silverthorne

15 Apr 2008
First Look

First Look: April 15, 2008

of the major accounting terms used by Mexican banks. The main purpose of this document is to provide a standardized guide to better understand financial information produced before and after the crisis,... View Details

Keywords: Martha Lagace

01 Jun 2023
News

Alumni and Faculty Books

explanations about the development of the United States’ Federal Reserve System, which was created in 1913 in direct response to the Panic of 1907; and an engaging and entertaining account of a fascinating period in View Details

Keywords: Publishing Industries (except Internet); Information

January 2010
Teaching Note

IFRS in China (TN)

By: Karthik Ramanna

Teaching Note for [110037]. View Details

Keywords: Planning; Adoption; State Ownership; Corporate Disclosure; Interests; Economic Growth; Financial Reporting; Standards; Governing Rules, Regulations, and Reforms; Power and Influence; China

Citation

Purchase

01 Apr 1999
News

New Releases

readable account of some of the landmarks of McArthur's tenure. "This is a pocket history of HBS that gives insight into how the School operates," McCraw recently told the Bulletin. "It also provides a personal View Details

Keywords: Susan Young

01 Mar 2009
News

Buddy, Can You Spare a Trillion

Beijing is America’s largest foreign creditor. But how long will the Chinese continue to finance U.S. deficit spending? Illustration by Stuart Bradford In his new book, The Ascent of Money: A Financial History of the World, HBS professor... View Details

Keywords: Finance; Publishing Industries (except Internet); Information

25 Oct 2006
Op-Ed

Fixing Executive Options: The Veil of Ignorance

the vesting period—appears to vitiate many of the benefits of incentive alignment. How might option compensation be refashioned to deliver the benefits without the distortions? Perhaps the answer to these problems can be found with philosophers rather than View Details

Keywords: by Mihir Desai & Joshua Margolis

17 Jul 2012
First Look

First Look: July 17

Interactive Controls: Which, When, and Why? Author:Anette Mikes Abstract Taking a multiple-control perspective, I investigate a control debacle and its aftermath at a financial services company (MultiBank), focusing on an insurance... View Details