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Show Results For
- All HBS Web
(7,573)
- People (11)
- News (2,032)
- Research (4,411)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,370)
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- 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.)
- December 2021 (Revised October 2023)
- Teaching Note
Accounting for Bitcoin at Tesla
- December 2021 (Revised November 2024)
- Course Overview Note
Leadership and Corporate Accountability (LCA)
By: Nien-hê Hsieh
Hsieh, Nien-hê. "Leadership and Corporate Accountability (LCA)." Harvard Business School Course Overview Note 322-074, December 2021. (Revised November 2024.)
- 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.
- 03 Aug 2017
- Working Paper Summaries
The Accounting Rookie Job Market: A Practitioner’s Guide
- 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.)
- October 2023 (Revised April 2024)
- Case
Accounting Red Flags or Red Herrings at Catalent? (A)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details
Keywords: Accounting Audits; Budgets and Budgeting; Earnings Management; Cost Accounting; Fair Value Accounting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Investment; Trust; Business and Shareholder Relations; Accounting Industry; Accounting Industry; United States
Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (A)." Harvard Business School Case 124-024, October 2023. (Revised April 2024.)
- 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.
- June 1999
- Background Note
Competition Between the Professions: Law Firms vs. Accounting Firms
By: Ashish Nanda
Discusses the emerging competition between law firms and accounting firms. View Details
Nanda, Ashish. "Competition Between the Professions: Law Firms vs. Accounting Firms." Harvard Business School Background Note 899-301, June 1999.
- November 2005 (Revised September 2006)
- Background Note
Accounting for Marketable Securities and the "Recycling" of Income
Gives an overview of accounting for equity investments less than 20%. Uses this accounting to introduce the issue of amounts included in the statement of comprehensive income during a different time period from its inclusion in net income (sometimes called "recycled... View Details
Miller, Gregory S. Accounting for Marketable Securities and the "Recycling" of Income. Harvard Business School Background Note 106-025, November 2005. (Revised September 2006.)
- 2022
- Working Paper
The Gender Gap in Confidence: Expected But Not Accounted For
By: Christine L. Exley and Kirby Nielsen
We investigate how the gender gap in confidence affects the views that evaluators (e.g., employers) hold about men and women. If evaluators fail to account for the confidence gap, it may cause overly pessimistic views about women. Alternatively, if evaluators expect... View Details
Keywords: Confidence; Experiments; Gender; Perception; Values and Beliefs; Performance Evaluation; Analysis
Exley, Christine L., and Kirby Nielsen. "The Gender Gap in Confidence: Expected But Not Accounted For." Working Paper, October 2022.
- 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.)
- March 2025
- Article
Limited Accountability and Awareness of Corporate Emissions Target Outcomes
By: Xiaoyan Jiang, Shawn Kim and Shirley Lu
Firms are increasingly announcing targets to reduce their carbon emissions, but it is unclear whether firms are held accountable for these targets. Here we examine emissions targets that ended in 2020 to investigate the final target outcomes, the transparency of target... View Details
Keywords: Carbon Emissions; Goals and Objectives; Corporate Social Responsibility and Impact; Corporate Accountability; Environmental Sustainability; Public Opinion
Jiang, Xiaoyan, Shawn Kim, and Shirley Lu. "Limited Accountability and Awareness of Corporate Emissions Target Outcomes." Nature Climate Change 15, no. 3 (March 2025): 279–286.
- 2003
- Book
Profits You Can Trust: Spotting and Surviving Accounting Landmines
By: H. David Sherman, S. David Young and Harris Collingwood
Profits You Can Trust gives managers, directors, lenders, audit partners and analysts a clear framework to demystify global financial reporting in a market fraught with danger. Filled with provocative and enlightening examples, it offers a fresh perspective and clear... View Details
Sherman, H. David, S. David Young, and Harris Collingwood. Profits You Can Trust: Spotting and Surviving Accounting Landmines. Upper Saddle River, NJ: Financial Times Prentice Hall, 2003.
- May 1994
- Article
Investor's Guide to Derivative Accounting Basics
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "Investor's Guide to Derivative Accounting Basics." Accounting Bulletin, no. 24 (May 1994).
- May 2011 (Revised August 2011)
- Background Note
Accounting for Loss Contingencies: FASB/IASB Proposals
By: David F. Hawkins
Technical note describing current FASB and IASB loss contingency standards and FASB and IASB proposals to change these standards. View Details
Keywords: Accounting
- August 2023 (Revised October 2024)
- Supplement
Plug Power (B)
By: Jonas Heese, Joseph Pacelli and James Barnett
The case is set in spring 2021, immediately after Plug Power made financial restatements dating back to 2018. The case describes the restatements, which revealed that Plug was reclassifying expense items to boost gross profits. View Details
Keywords: Environmental Accounting; Financial Reporting; Ethics; Profit; Management; Social Enterprise; Energy Industry; Green Technology Industry; United States; Europe
Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (B)." Harvard Business School Supplement 124-018, August 2023. (Revised October 2024.)
- February 1996
- Background Note
A Note on Comdisco's Lease Accounting
A series of examples are used to illustrate Comdisco's leasing transactions. View Details
Palepu, Krishna G. "A Note on Comdisco's Lease Accounting." Harvard Business School Background Note 196-122, February 1996.
- 2007
- Working Paper
Accountability in Complex Organizations: World Bank Responses to Civil Society
By: Alnoor Ebrahim and Steve Herz
Civil society actors have been pushing for greater accountability of the World Bank for at least three decades. This paper outlines the range of accountability mechanisms currently in place at the World Bank along four basic levels: (1) staff, (2) project, (3) policy,... View Details
Keywords: Corporate Accountability; Corporate Governance; Governing and Advisory Boards; Compensation and Benefits; Business and Community Relations; Social Enterprise; Motivation and Incentives
Ebrahim, Alnoor, and Steve Herz. "Accountability in Complex Organizations: World Bank Responses to Civil Society." Harvard Business School Working Paper, No. 08-027, October 2007.