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Publications

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  • 2007
  • Working Paper

Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting

By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private information on future cash flows, while agency theory predicts... View Details
Keywords: Fair Value Accounting; Goodwill Accounting; Standards; Agency Theory
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  • 20 Feb 2018
  • First Look

First Look at New Research and Ideas, February 20, 2018

2018 New York: Cambridge University Press American Fair Trade: Proprietary Capitalism, Corporatism, and the 'New Competition', 1890–1940 By: Phillips Sawyer, Laura Abstract—American Fair Trade explores the... View Details
Keywords: Sean Silverthorne
  • Web

Leadership, Ethics, and Corporate Accountability Course | HBS Online

Business Customers Featured Exercises Examine gray-area decisions related to customers Apply the reflective leadership model to work through a crisis Differentiate between customers, clients, and counterparties 7-9 hrs Module 2 - 1 Week Ensuring View Details
  • August 2011
  • Teaching Note

Subprime Crisis and Fair-Value Accounting (TN)

By: Paul Healy, Krishna G. Palepu and George Serafeim
Teaching Note for 109-031. View Details
Keywords: Fair Value Accounting; Mortgages; Standards; Financial Crisis
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  • 14 Nov 2007
  • First Look

First Look: November 14, 2007

on the Market's Valuation of R&D Capital Author:Michael D. Kimbrough Periodical:The Accounting Review 82, no. 5 (October 2007): 1195-1225 Abstract Statement of Financial Accounting Standards 141 (SFAS No. 141)'s requirement that an acquirer in a business... View Details
Keywords: Martha Lagace
  • 03 Jul 2018
  • First Look

New Research and Ideas, July 3, 2018

investments from overlapping funds, left the Berkshire team in a difficult situation. Purchase this case:https://hbsp.harvard.edu/product/218028-PDF-ENG Harvard Business School Case 118-034 Fair Value... View Details
Keywords: Dina Gerdeman
  • 01 Oct 1999
  • News

Culture Clash: Exploring Cross Cultural Conflicts in Business

one of the first firms in Thailand to develop its own written code of ethics. The company's philosophy is rooted in the Buddhist concept of fairness and also stresses product quality, the value of the... View Details
Keywords: Judith A. Ross
  • 25 Feb 2020
  • News

3-Minute Briefing: Ellen Pao (MBA 1998)

things was unfair and would not hold up to outside scrutiny. Most people agree that companies should be fair and that everybody should have a chance to succeed. The hard part is figuring out how to make that happen and actually doing the... View Details
Keywords: April White; photo by Eric Millette
  • Profile

Ben Steiner

Raised by academically-minded physician parents, Ben Steiner always valued “the vigorous debate of politics and current affairs.” In high school, Ben was actively involved in debating clubs. At Princeton, Ben’s interests took a more... View Details
  • 02 Dec 2017
  • News

The Lines That Divide America

fair process they had come to expect, is increasingly aiding and abetting these line-cutters.” Nohria argues that feelings are equally strong among people with means, who see their own hard work, creativity, and sacrifices as... View Details
Keywords: Nitin Nohria
  • March 2001 (Revised April 2002)
  • Case

Rent-Way, Inc. (A)

By: David F. Hawkins
The company uses the units of activity method to account for its rental inventory. A prominent hedge fund advisor recommends the company's stock be sold short. View Details
Keywords: Mathematical Methods; Stock Shares; Fair Value Accounting; Quality; Investment Funds; Service Industry
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  • Portrait Project

Long Lu

Beat the drum that others will listen to. My grandfather was a general in the Chinese Air Force. A veteran of World War II, he taught me the core values of integrity, authenticity, dependability - and most importantly - courage to give... View Details
  • 12 Jul 2011
  • First Look

First Look: July 12

the Use of Unverifiable Estimates in Required Goodwill Impairment Authors:Karthik Ramanna and Ross L. Watts Publication:Review of Accounting Studies (forthcoming) Abstract SFAS 142 requires managers to estimate the current fair View Details
Keywords: Carmen Nobel
  • October 2000 (Revised October 2000)
  • Case

Off-Balance Sheet Leases in the Restaurant Industry

By: Amy P. Hutton, Paul M. Healy and Jacob Cohen
Amid mounting concern by credit agencies about off-balance sheet liabilities, an analyst for one of the leading credit-rating agencies has been asked to make a presentation about off-balance sheet liabilities, the strategic analysis behind leasing versus purchasing... View Details
Keywords: Fair Value Accounting; Property; Leasing; Financial Statements; Capital Structure; Credit; Financial Services Industry
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  • 2010
  • Working Paper

Conveniently Upset: Avoiding Altruism by Distorting Beliefs about Others

By: Rafael Di Tella and Ricardo Perez-Truglia
In this paper we present the results from a "corruption game" (a dictator game modified so that the second player can accept a side payment that reduces the overall size of the pie). Dictators (silently) treated to have the possibility of taking a larger proportion of... View Details
Keywords: Decision Choices and Conditions; Judgments; Fairness; Values and Beliefs; Game Theory; Personal Characteristics
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  • 20 Nov 2012
  • First Look

First Look: November 20

time. Read the paper: http://www.europeanceo.com/business-and-management/2012/07/iso-standards-stamp-approval/ Children Develop a Veil of Fairness Authors:Alex Shaw, Natalia Montinari, Marco Piovesan, Kristina Olson, Francesca Gino, and... View Details
Keywords: Sean Silverthorne
  • Profile

Elisabeth Ndour

Elisabeth Ndour was not fazed that hers would be the initial HBS class to participate in the new FIELD program. In fact, she says, “I wanted to be among the first to experience it, even the ups and downs.” Her previous work experience at Google taught her the View Details
  • March 2013
  • Case

NovaStar Financial: A Short Seller's Battle

By: Suraj Srinivasan and Amy Kaser
The NovaStar case describes the challenges faced by short seller Marc Cohodes of hedge fund Rocker Partners as he tried to expose what he thought was widespread fraud in mortgage lender NovaStar Financial. The case is set in the time period from 2001 to 2007 and tracks... View Details
Keywords: Short Selling; Financial Accounting; Financial Analysis; Financial Analysts; Valuation; Business Analysis; Financial Statement Analysis; Financial Statements; Securitization; Securities Analysis; Fraud; Accounting Quality; Accounting Red Flags; Accounting Restatements; Hedge Fund; Hedge Funds; Accounting Scandal; Accounting Fraud; Financial Crisis; Financial Intermediaries; Financial Firms; Corporate Accountability; Subprime Lending; Mortgage Lending; Accounting; Accrual Accounting; Fair Value Accounting; Governance; Governance Compliance; Corporate Governance; Governance Controls; Financial Services Industry; United States; California
Related
  • 30 Mar 2010
  • First Look

First Look: March 30

to balance his role as a business leader and a political ruler. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/410063-PDF-ENG SIPEF: Biological Assets at Fair Value under IAS 41 Edward J. Riedl and... View Details
Keywords: Sean Silverthorne
  • 16 Sep 2008
  • First Look

First Look: September 16, 2008

http://www.hbs.edu/research/pdf/07-099.pdf Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry Authors:Karl A. Muller, III, Edward... View Details