Publications

Purchase

08 Jan 2018
Research & Ideas

The Startling Percentage of Financial Advisors with Misconduct Records

iStock Even as President Donald Trump and Republican leaders seem set on a course to weaken Obama-administration consumer protection regulations, a soon-to-be-published study reports that 7.3 percent of View Details

Keywords: by Michael Blanding; Financial Services

1998
Other Unpublished Work

Value Reporting in Australia: Improving Competitiveness in Capital Markets

By: Robert G. Eccles Jr., Greg Morris and Ian Falconer

Keywords: Capital Markets; Financial Reporting; Competition; Australia

01 Mar 2012
News

School’s Financial Picture Brighter than Expected

HBS finished fiscal year 2011 with a stronger financial performance than expected despite the lingering effects of the recent recession. Revenue for the year July 1, 2010, to June 30, 2011, exceeded the budget by nearly 9 percent,... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

Web

Research - Behavioral Finance & Financial Stability

fintech platform, the authors find that, compared to actual outcomes of the fintech platform’s model, the counterfactual outcomes based on a “traditional model” used for regulatory reporting purposes would result in a 60% higher... View Details

Fast Answer

Industries: financial analytical data and tools

analytical features. Standard & Poor's RatingsDirect (available from Capital IQ) Access to the credit research behind S&P ratings on a wide variety of debt issues from around the world. These reports can provide useful... View Details

Article

Financial Incentives for Exercise Adherence in Adults: Systematic Review and Meta-analysis

By: Marc S. Mitchell, Jack M. Goodman, David A. Alter, Leslie K. John, Paul I. Oh, Maureen T. Pakosh and Guy E. Faulkner

Context Less than 5% of U.S. adults accumulate the required dose of exercise to maintain health. Behavioral economics has stimulated renewed interest in economic-based, population-level health interventions to address this issue. Despite widespread implementation of... View Details

Keywords: Exercise; Health; Behavior; Motivation and Incentives

March 1995
Case

E. F. Hutton: Cash Management Crisis (B): The Bell Report

By: Lynn S. Paine and Jane Palley Katz

Keywords: Financial Institutions; Cash; Crisis Management; Financial Services Industry

April 2003
Article

2002 10-Ks: Equity Financial Risk Focus

By: David F. Hawkins

Keywords: Reports; Equity; Finance; Risk and Uncertainty

Article

Marketing Complex Financial Products in Emerging Markets: Evidence from Rainfall Insurance in India

By: Sarthak Gaurav, Shawn A. Cole and Jeremy Tobacman

Recent financial liberalization in emerging economies has led to the rapid introduction of new financial products. Lack of experience with financial products, low levels of education, and low financial literacy may slow adoption of these products. This article reports... View Details

Keywords: Literacy; Insurance; Marketing; Decisions; Demand and Consumers; Financial Instruments; Emerging Markets; Education; Personal Finance; Agribusiness; Developing Countries and Economies; Innovation and Invention; Gujarat

September 1985
Background Note

Reporting and Evaluation of Unusual Items, Discontinued Operations, and Accounting Changes

By: David F. Hawkins

Keywords: Accounting; Change; Financial Reporting

August 2013 (Revised November 2015)
Case

Prudential Financial - General Motors Pension Risk Transfer: Back to the Future?

By: Luis M. Viceira and Emily A. Chien

In November 2012, Prudential Financial and General Motors closed on a $25.1B pension risk transfer (PRT) transaction, the largest of its kind to date by an order of magnitude both in the U.S. market and globally. In exchange for an in-kind transfer of $25.1B in... View Details

Keywords: Risk Management; Asset Management; Insurance; Retirement; Financial Services Industry; Financial Services Industry

Educators

Purchase

2008
Working Paper

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

By: Edward J. Riedl and Suraj Srinivasan

This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details

Keywords: Financial Reporting; Financial Statements; Decision Choices and Conditions; Corporate Disclosure; Performance

SSRN

July 2012 (Revised February 2013)
Case

Société Internationale de Plantations et de Finance (SIPEF)

By: David Hawkins

Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IAS41's requirement to value palm oil trees at their fair value. View Details

Keywords: Financial Accounting; International Financial Reporting Standards; International Accounting Standards; Biological Asset Accounting; IAS41; Historical Cost; Equity Valuation; Financial Ratios; Plant-Based Agribusiness; International Accounting; Valuation; Financial Reporting; Fair Value Accounting; Equity; Agriculture and Agribusiness Industry

Educators

Purchase

1998
Other Unpublished Work

Pursuing Value: The Information Reporting Gap in the Swiss Capital Markets

By: Robert G. Eccles Jr. and Peter F. Weibel

Keywords: Capital Markets; Performance; Financial Reporting; Switzerland

24 Oct 2008
Working Paper Summaries

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

Keywords: by Edward J. Riedl & Suraj Srinivasan

2010
Working Paper

Surviving the Global Financial Crisis: Foreign Direct Investment and Establishment Performance

By: Laura Alfaro and Maggie Chen

We examine in this paper the differential response of establishments to the global financial crisis, with particular emphasis on the role of foreign direct investment (FDI) in determining micro economic performance. Using a new worldwide dataset that reports the... View Details

Keywords: Financial Crisis; International Finance; Foreign Direct Investment; Local Range; Multinational Firms and Management; Production; Performance Evaluation; Networks

1998
Other Unpublished Work

Pursuing Value: The Information Reporting Gap in the United Kingdom

By: Robert G. Eccles Jr. and Ian Coleman

Keywords: Capital Markets; Performance; Financial Reporting; United Kingdom

November 2011
Article

Ownership Structure and Financial Constraints: Evidence from a Structural Estimation

By: Chen Lin, Yue Ma and Yuhai Xuan

This article examines the impact of the divergence between corporate insiders' control rights and cash-flow rights on firms' external finance constraints via generalized method of moments estimation of an investment Euler equation. Using a large sample of U.S.... View Details

Keywords: Ownership; Social Enterprise; Reputation; Cash Flow; Annuities; Investment; Investment Funds; Financial Reporting; Accounting Audits; Financial Services Industry; United States