financial accounting standards - Publications - Faculty & Research

March 1995
Background Note

Consolidated Statements

By: David F. Hawkins

28 Jul 2015
First Look

First Look: July 28, 2015

rebates on interest and principal. The case outlines how International Financial Reporting Standards (IFRS), U.S. GAAP, and International Public Sector Accounting View Details

Keywords: Carmen Nobel

11 Jul 2017
News

and the other misdeeds of the mortgage crisis, remains the standard when it comes to unbridled corporate greed. Enron went bankrupt in 2001 after using a series of accounting schemes to exaggerate its bottom... View Details

Keywords: Constantine von Hoffman; Securities, Commodities, and Other Financial Investments; Securities, Commodities, and Other Financial Investments; Securities, Commodities, and Other Financial Investments; Securities, Commodities, and Other Financial Investments

September 1976
Case

Del Norte Paper Co. (B)

By: William A. Sahlman

Serves two roles: first, provides a reasonably comprehensive description of an ongoing budgeting and reporting system for the international operations of a large American company. Second, allows the student to focus on and critically analyze a series of specific... View Details

Keywords: International Accounting; Financial Reporting; Budgets and Budgeting; United States

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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

31 Mar 2018
Working Paper Summaries

Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach

Keywords: by Akash Chattopadhyay, Matthew R. Lyle, and Charles C.Y. Wang; Financial Services; 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

December 1985 (Revised July 1993)
Case

Scovill, Inc.: NuTone Housing Group

Describes a conflict between the corporate controller and a division president about labor standards, which the division purposefully overstates to protect its margins. Illustrates the multiple roles of standards, and the roles of controllers and line management in... View Details

Keywords: Accounting; Standards; Management Teams; Conflict and Resolution

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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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December 2010
Supplement

Urban Water Partners (A) Spreadsheet Solutions (CW)

By: Karthik Ramanna and George Serafeim

Teaching Note for Spreadsheet (111701). View Details

Keywords: Performance Evaluation; Accrual Accounting; Financial Statements; Health Industry; Utilities Industry; Dar es Salaam

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01 Jun 2012
News

Good as Our Word

to interact with financial markets, even indirectly.” It’s still too early to evaluate KBRA’s results, although in 2011 the firm came in third place in the first market where it chose to compete (commercial-backed securities with a single... View Details

Keywords: Maggie Starvish; Bond rating; Securities, Commodities, and Other Financial Investments; Securities, Commodities, and Other Financial Investments

03 Sep 2020
Op-Ed

Why American Health Care Needs Its Own SEC

Commission. Why health care needs an SEC equivalent For more than eight decades, the SEC has brought transparency to the financial system, policing the market to ensure robust disclosure that complies with Generally Accepted View Details

Keywords: by Regina E. Herzlinger; Health

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

02 Sep 2015
Research & Ideas

Explaining China's Crash

seven-year high. The consequences were felt by financial markets everywhere. Q: Given how opaque China’s economy is, does anyone accurately know how deep or lasting this slowdown might be? A: The official numbers must indeed be taken with... View Details

Keywords: by Christina Pazzanese; Financial Services

Profile

Dave Vitello

“take the accounting and financial management base I built at Deloitte and pair it with the strategic thinking I gain at HBS.” The environment is perfectly suited to his ambition. “Each class, whether it is... View Details

Keywords: Financial Services