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  • Winter 2013
  • Article

Mandatory IFRS Adoption and Financial Statement Comparability

By: Francois Brochet, Alan Jagolinzer and Edward J. Riedl
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al., 2008),... View Details
Keywords: IFRS; Comparability; Private Information; Insider Trading; Ethics; Standards; Financial Statements
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Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1373–1400.
  • 2022
  • Working Paper

The Evolution of ESG Reports and the Role of Voluntary Standards

By: Ethan Rouen, Kunal Sachdeva and Aaron Yoon
We examine the evolution of ESG reports of S&P 500 firms from 2010 to 2021. The percentage of firms releasing these voluntary disclosures increased from 35% to 86% during this period, although the length of these documents experienced more modest growth. Using a... View Details
Keywords: Voluntary Disclosure; Textual Analysis; Modeling And Analysis; Corporate Social Responsibility and Impact; AI and Machine Learning; Accounting
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Rouen, Ethan, Kunal Sachdeva, and Aaron Yoon. "The Evolution of ESG Reports and the Role of Voluntary Standards." Harvard Business School Working Paper, No. 23-024, October 2022.
  • 25 Jun 2009
  • Working Paper Summaries

Why Do Countries Adopt International Financial Reporting Standards?

Keywords: by Karthik Ramanna & Ewa Sletten; Accounting
  • 2014
  • Working Paper

Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules

By: Abigail Allen and Reining Petacchi
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability increasing provisions embedded in... View Details
Keywords: Accounting; Accounting Industry; United States
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Allen, Abigail, and Reining Petacchi. "Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules." Harvard Business School Working Paper, No. 15-043, December 2014.
  • Research Summary

Performance Measurement and Accountability in the Social Sector

Professor Ebrahim's research examines the pressures for accountability facing social sector organizations, and their implications for organizational performance. How can nonprofits and social enterprises measure performance in order to achieve better results? This... View Details
  • 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
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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.
  • April 2023 (Revised July 2023)
  • Case

Fermenting Accounting Problems at Vermont Kombucha Corp.

By: Tatiana Sandino and Marshal Herrmann
Founded in 2005, Vermont Kombucha Corp. (V-Ko) was an early mover in the fledgling U.S. market for kombucha, a drink brewed for its health benefits. Early on, the company captured more than 90% of market share. Under the leadership of its founder and CEO, Joe Williams,... View Details
Keywords: Going Public; Business Model; Financial Reporting; Ethics; Corporate Governance; Stock Shares; Food and Beverage Industry
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Sandino, Tatiana, and Marshal Herrmann. "Fermenting Accounting Problems at Vermont Kombucha Corp." Harvard Business School Case 123-064, April 2023. (Revised July 2023.)
  • June 2005
  • Teaching Note

Accounting Fraud at WorldCom (TN)

By: Robert S. Kaplan
Teaching Note to (9-104-071). View Details
Keywords: Accounting Audits; Financial Reporting; Financial Statements; Accounting; Crime and Corruption; Governing and Advisory Boards; Telecommunications Industry
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Kaplan, Robert S. "Accounting Fraud at WorldCom (TN)." Harvard Business School Teaching Note 105-083, June 2005.
  • 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
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Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (B)." Harvard Business School Supplement 124-018, August 2023. (Revised October 2024.)
  • Teaching Interest

Financial Reporting and Control

By: Paul M. Healy
Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
  • 01 Jan 2015
  • Working Paper Summaries

Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules

Keywords: by Abigail M. Allen & Reining Petacchi
  • September 2000
  • Background Note

Financial Statement and Ratio Analysis

By: Paul M. Healy and Jacob Cohen
Prepares students for financial ratio analysis. View Details
Keywords: Business Education; Financial Statements; Theory
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Healy, Paul M., and Jacob Cohen. "Financial Statement and Ratio Analysis." Harvard Business School Background Note 101-029, September 2000.
  • April 2025
  • Case

Thrivent: From Insurance Agents to Financial Advisors

By: Hubert Joly, Leonard A. Schlesinger and Tom Quinn
Thrivent, a midwestern financial services company with a centuries-long history rooted in Lutheranism, had reached $10 billion in revenue mostly by selling life insurance. In the 2020s, however, CEO Terry Rasmussen began a transformation process centered around the... View Details
Keywords: Change Management; Transformation; Talent and Talent Management; Customer Focus and Relationships; Customer Value and Value Chain; Forecasting and Prediction; Employee Relationship Management; Retention; Selection and Staffing; Job Design and Levels; Human Capital; Leading Change; Mission and Purpose; Organizational Change and Adaptation; Organizational Culture; Financial Services Industry; Financial Services Industry; United States; Minneapolis
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Joly, Hubert, Leonard A. Schlesinger, and Tom Quinn. "Thrivent: From Insurance Agents to Financial Advisors." Harvard Business School Case 325-047, April 2025.
  • September 2003 (Revised September 2005)
  • Background Note

Financial Reporting and Control Framework

Details the framework adopted in the core Financial Reporting and Control course. View Details
Keywords: Financial Reporting
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Bradshaw, Mark T., and Susan L. Kulp. "Financial Reporting and Control Framework." Harvard Business School Background Note 104-038, September 2003. (Revised September 2005.)
  • 2017
  • Article

A Brief Money Management Scale and Its Associations with Personality, Financial Health, and Hypothetical Debt Repayment

By: Masha Ksendzova, Grant Edward Donnelly and Ryan Howell
Money management is essential for financial health, and more research is needed to better assess people’s money management practices. Therefore, we factor-analyzed 205 scaled questions from previous money management measures to select the best items and examined their... View Details
Keywords: Budgeting; Debt; Money Management; Financial Health; Scale Development; Budgets and Budgeting; Personal Finance; Behavior; Decision Making
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Ksendzova, Masha, Grant Edward Donnelly, and Ryan Howell. "A Brief Money Management Scale and Its Associations with Personality, Financial Health, and Hypothetical Debt Repayment." Journal of Financial Counseling and Planning 28, no. 1 (2017): 62–75.
  • June 2024 (Revised February 2025)
  • Case

Accounting for Loans at SoFi Technologies

By: Joseph Pacelli and Michael Norris
At the release of its first quarter earnings report on May 1, 2023, digital bank SoFi beat its earnings guidance by 25%. On May 2, Wedbush Securities analyst David Chiaverini issued a report downgrading the stock. A second downgrade followed from Chiaverini on May 15.... View Details
Keywords: Accounting; Banks and Banking; Financing and Loans; Valuation; Stocks; Banking Industry; United States
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Pacelli, Joseph, and Michael Norris. "Accounting for Loans at SoFi Technologies." Harvard Business School Case 124-057, June 2024. (Revised February 2025.)
  • August 2018 (Revised April 2019)
  • Case

Fair Value Accounting at Berkshire Hathaway Inc. (A)

By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson
In May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this loss on the new accounting rules for equity securities which he criticized. In the case ‘Fair Value Accounting at Berkshire... View Details
Keywords: Equity Securities; FASB; Fair Value Accounting; Governing Rules, Regulations, and Reforms; Financial Services Industry
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Heese, Jonas, Suraj Srinivasan, Francois Brochet, and Christine Johnson. "Fair Value Accounting at Berkshire Hathaway Inc. (A)." Harvard Business School Case 119-030, August 2018. (Revised April 2019.)
  • March 1995
  • Background Note

Primary Financial Statements

By: David F. Hawkins
Keywords: Financial Statements
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Hawkins, David F. "Primary Financial Statements." Harvard Business School Background Note 195-178, March 1995.
  • April 1985
  • Background Note

Consolidated Financial Statements

By: David F. Hawkins
Keywords: Financial Statements
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Hawkins, David F. "Consolidated Financial Statements." Harvard Business School Background Note 185-125, April 1985.
  • Spring 2013
  • Article

Accounting Quality, Stock Price Delay, and Future Stock Returns

By: Jeffrey Callen, Mozaffar N. Khan and Hai Lu
In frictionless capital markets with complete information and rational investors, stock prices adjust to new information instantaneously and completely. However, a substantial body of research studies information imperfections such as asymmetric information and... View Details
Keywords: Quality; Price; Stocks; Asset Pricing; Accounting
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Callen, Jeffrey, Mozaffar N. Khan, and Hai Lu. "Accounting Quality, Stock Price Delay, and Future Stock Returns." Contemporary Accounting Research 30, no. 1 (Spring 2013): 269–295.
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