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  • All HBS Web  (15,048)
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  • All HBS Web  (15,048)
    • People  (43)
    • News  (3,321)
    • Research  (9,160)
    • Events  (53)
    • Multimedia  (221)
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← Page 13 of 15,048 Results →
  • April 2022
  • Supplement

MicroStrategy: Accounting for Cryptocurrency (B)

By: Jonas Heese and Annelena Lobb
In early 2022, the technology firm MicroStrategy unveiled a series of letters with the SEC that questioned its accounting practices around its holdings of Bitcoin. Since 2020, the firm had shifted its strategy to include not just selling software but buying and holding... View Details
Keywords: Cryptocurrency; Bitcoin; Holding Structures; SEC; Accounting; Finance; Financial Strategy; Technology Industry
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Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency (B)." Harvard Business School Supplement 122-079, April 2022.
  • Web

HBS - Financials | Financial Highlights

2021 Annual Report From The Dean Financials PDF Downloads Archive Financials 5 Year Summary From the CFO Financial Highlights Statement of... View Details
  • June 2020 (Revised February 2021)
  • Case

Accounting for Leases at American Airlines (A)

By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases... View Details
Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Accounting Industry; North and Central America; United States
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Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (A)." Harvard Business School Case 120-069, June 2020. (Revised February 2021.)
  • spring 2006
  • Article

All's Fair in Love, War, & Bankruptcy: Corporate Governance Implications of CEO Turnover in Financial Distress

By: Ethan S. Bernstein
Prior discussions of management turnover during financial distress have examined bankrupt and non-bankrupt firms as distinct groupings with little overlap. Separately investigating rates of turnover in-bankruptcy and out-of-bankruptcy, without a direct comparison... View Details
Keywords: CEO Turnover; Bankruptcy; Restructuring; Shadow Of Bankruptcy; Borrowing and Debt; Credit; Financing and Loans; Corporate Governance; Finance; Theory; Markets; United States
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Bernstein, Ethan S. "All's Fair in Love, War, & Bankruptcy: Corporate Governance Implications of CEO Turnover in Financial Distress." Stanford Journal of Law, Business & Finance 11, no. 2 (spring 2006): 299–325.
  • Research Summary

Financial Innovation and Financial Crisis in Historical Perspective

By: David A. Moss
This line of research aims to inform our understanding of modern financial challenges and vulnerabilities by reexamining important financial innovations and financial crises of the past, with particular but not exclusive attention to U.S. financial history.  View Details
  • November 2005
  • Background Note

Financial Reporting, Tax Reporting and the Role of Deferred Taxes

Explains how differences in the calculation of tax and financial income result in the need for a deferred tax account. Also provides a high-level overview of deferred tax accounting under U.S. and international GAAPs. Allows students to understand the major differences... View Details
Keywords: Taxation; Financial Reporting
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Miller, Gregory S. "Financial Reporting, Tax Reporting and the Role of Deferred Taxes." Harvard Business School Background Note 106-026, November 2005.
  • February 1994
  • Case

Fremont Financial Corporation

Fremont Financial is an asset-based lender to middle-market companies. The firm has three options to raise capital to finance its loan portfolio. Fremont can (1) extend its existing bank line of credit, (2) issue commercial paper through a special purpose-conduit, or... View Details
Keywords: Financial Markets; Capital; Corporate Finance; Financial Services Industry
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Sirri, Erik R., and Ann Zeitung. "Fremont Financial Corporation." Harvard Business School Case 294-054, February 1994.
  • Forthcoming
  • Article

Variable Leases Under ASC 842: Evidence on Properties and Consequences

By: Jonas Heese, Albert Shin and Charles C.Y. Wang
The new lease standard (ASC 842) allows firms to keep variable leases off-balance-sheet, in part based on the assumption that future expenses are difficult to estimate reliably. We show that variable-lease expenses are both prevalent and substantial, exhibiting... View Details
Keywords: Financial Accounting; Financial Analysis; Accounting; Leasing; Financial Strategy
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Heese, Jonas, Albert Shin, and Charles C.Y. Wang. "Variable Leases Under ASC 842: Evidence on Properties and Consequences." Review of Accounting Studies (forthcoming).
  • February 2018
  • Article

Financial Disclosure and Market Transparency with Costly Information Processing

By: Marco Di Maggio and Marco Pagano
We study a model where some investors (“hedgers”) are bad at information processing, while others (“speculators”) have superior information-processing ability and trade purely to exploit it. The disclosure of financial information induces a trade externality: if... View Details
Keywords: Financial Disclosure; Information Processing; Liquidity; Market Transparency; Rational Inattention; Information; Financial Liquidity; Knowledge Use and Leverage; Corporate Disclosure; Financial Markets; Investment
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Di Maggio, Marco, and Marco Pagano. "Financial Disclosure and Market Transparency with Costly Information Processing." Review of Finance 22, no. 1 (February 2018): 117–153.
  • Article

Competition and Cost Accounting

By: V.G. Narayanan and Michael Smith
The central theme of Competition and Cost Accounting is that strategic considerations may make it desirable for a firm to have divisions and product managers internalize something other than their true costs. In the case of transfer prices, a high transfer price... View Details
Keywords: Cost Allocation; Transfer Pricing; Decentralization; Bertrand And Cournot Competition; Cost Accounting
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Narayanan, V.G., and Michael Smith. "Competition and Cost Accounting." Foundations and Trends® in Accounting 7, no. 3 (2012): 131–195. (Published: 11 April 2013.)
  • 26 Apr 2016
  • News

The Quiet War on Corporate Accountability

  • April 2022
  • Article

Predictable Financial Crises

By: Robin Greenwood, Samuel G. Hanson, Andrei Shleifer and Jakob Ahm Sørensen
Using historical data on post-war financial crises around the world, we show that crises are substantially predictable. The combination of rapid credit and asset price growth over the prior three years, whether in the nonfinancial business or the household sector, is... View Details
Keywords: Financial Crisis; Global Range; Forecasting and Prediction; Mathematical Methods
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Greenwood, Robin, Samuel G. Hanson, Andrei Shleifer, and Jakob Ahm Sørensen. "Predictable Financial Crises." Journal of Finance 77, no. 2 (April 2022): 863–921.
  • Research Summary

Overview

Abigail's research to date has focused on the financial accounting standard setting process. Specifically, her current projects investigate the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the determination of US GAAP. Her... View Details
Keywords: Financial Accounting; Political Economy; Capital Markets; Fair Value Accounting; Disclosure; International Accounting Standards
  • February 2018
  • Article

Financial Repression in the European Sovereign Debt Crisis

By: Bo Becker and Victoria Ivashina
By the end of 2013, the share of government debt held by the domestic banking sectors of Eurozone countries was more than twice its 2007 level. We show that this type of increasing reliance on the domestic banking sector for absorbing government bonds generates a... View Details
Keywords: Credit Cycles; Sovereign Debt; Financial Repression; Sovereign Finance; Borrowing and Debt; Credit; Europe
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Becker, Bo, and Victoria Ivashina. "Financial Repression in the European Sovereign Debt Crisis." Review of Finance 22, no. 1 (February 2018): 83–115.
  • 2014
  • Working Paper

Financial Repression in the European Sovereign Debt Crisis

By: Bo Becker and Victoria Ivashina
By the end of 2013, the share of government debt held by the domestic banking sectors of Eurozone countries was more than twice its 2007 level. We show that this type of increasing reliance on the domestic banking sector for absorbing government bonds generates a... View Details
Keywords: Credit Cycles; Sovereign Debt; Financial Repression; Sovereign Finance; Greece
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Becker, Bo, and Victoria Ivashina. "Financial Repression in the European Sovereign Debt Crisis." Working Paper, April 2014.
  • Article

A Functional Perspective of Financial Intermediation

By: Robert C. Merton
Keywords: Finance
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Merton, Robert C. "A Functional Perspective of Financial Intermediation." Financial Management 24, no. 2 (Summer 1995): 23–41.
  • January 2010
  • Teaching Note

The Future of Financial Reporting (TN)

By: Karthik Ramanna
Teaching Note for [110701]. View Details
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Ramanna, Karthik. "The Future of Financial Reporting (TN)." Harvard Business School Teaching Note 110-006, January 2010.
  • 23 Jun 1986
  • Lecture

The Global Integration of Financial Markets

By: W. Carl Kester
Keywords: Markets; Finance; Integration
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Kester, W. Carl. "The Global Integration of Financial Markets." Lecture at the Harvard Business School Research Colloquium, Development and Changes in the U.S. Financial Services Sector, Boston, MA, June 23, 1986. (Session discussion leader.)
  • April 2011 (Revised June 2012)
  • Background Note

Note on U.S. Pension Accounting

By: Robert C. Pozen and Brij Khurana
The purpose of this note is to describe the manner in which publicly traded corporations and local governments in the United States account for their pension plans. View Details
Keywords: Retirement; Accounting; United States
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Pozen, Robert C., and Brij Khurana. "Note on U.S. Pension Accounting." Harvard Business School Background Note 311-115, April 2011. (Revised June 2012.)
  • January 2011 (Revised July 2011)
  • Background Note

Shareholders' Equity: Accounting and Analysis

By: David F. Hawkins
Technical note covering various aspects of accounting for stockholders' equity. View Details
Keywords: Accounting; Equity; Stocks
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Hawkins, David F. "Shareholders' Equity: Accounting and Analysis." Harvard Business School Background Note 111-055, January 2011. (Revised July 2011.)
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