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Show Results For
- All HBS Web
(2,847)
- People (5)
- News (491)
- Research (1,875)
- Events (2)
- Multimedia (19)
- Faculty Publications (1,057)
- 20 Jan 2015
- News
Corporate Conspiracy Charges for the Financial Crisis
- 15 May 2009
- Working Paper Summaries
Money or Knowledge? What Drives Demand for Financial Services in Emerging Markets?
- August 2022
- Supplement
Sweet Teez Bakery: Projecting the Dough’s Rise Financial Supplement
By: Emily R. McComb, Mel Martin and Amy Klopfenstein
Abstract: In 2021, the HBS Impact Investment Fund student team met with entrepreneur Teresa Maynard, who had applied for a $25,000 impact investment loan. The students thought the former Harvard Data Scientist’s bakery business, Sweet Teez Bakery, showed promise.... View Details
- May 2023
- Article
Do Internal Control Weaknesses Affect Firms' Demand for Financial Skills? Evidence from U.S. Job Postings
By: Janet Gao, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
Ineffective internal controls over financial reporting often relates to a lack of qualified personnel with sufficient accounting and technical expertise. In this study, we examine whether firms respond to internal control failures by increasing their demand for... View Details
Keywords: Internal Controls; Labor Demand; Accounting; Financial Reporting; Experience and Expertise; Recruitment; Competency and Skills; Corporate Finance
Gao, Janet, Kenneth J. Merkley, Joseph Pacelli, and Joseph H. Schroeder. "Do Internal Control Weaknesses Affect Firms' Demand for Financial Skills? Evidence from U.S. Job Postings." Accounting Review 98, no. 3 (May 2023): 203–228.
- October 1990 (Revised June 1993)
- Case
Taxing Situations: Two Cases on Income Taxes and Financial Reporting
By: William J. Bruns Jr.
Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable... View Details
Keywords: Taxation; Accounting Audits; Financial Statements; Financial Reporting; Decisions; Accounting Industry; Accounting Industry
Bruns, William J., Jr. "Taxing Situations: Two Cases on Income Taxes and Financial Reporting." Harvard Business School Case 191-071, October 1990. (Revised June 1993.)
- 19 Feb 2019
- News
Bank Boards: What Has Changed Since the Financial Crisis?
- Web
People - Behavioral Finance & Financial Stability
Economic at Harvard University, and one of the the founders of Behavioral Finance. He has published seven books, including A Crisis of Beliefs: Investor Psychology and Financial Fragility (with Nicola Gennaioli), and Inefficient Markets:... View Details
- Web
Payment and Financial Aid - HBS Online
below. When enrolling in a course, if you're eligible to apply for a grant, you'll see the grant option(s) listed on your account page on the Financial Aid tab. Grants are... View Details
- Web
Research - Behavioral Finance & Financial Stability
project-related financial stability research here , or her homepage here . Data related to this study is publicly available here . Related Themes: Credit Markets More Info Issuer Quality and Corporate Bond... View Details
- Fast Answer
Resources for Investment Management and Financial Analysis
industry experts to provide industry and company context on public and private companies. Individual account required. FactSet A comprehensive platform used to analyze View Details
- Web
Accounting & Management Awards & Honors - Faculty & Research
Dennis Campbell, Srikant Datar, and Susan Kulp (2015). Ethan C. Rouen : Winner of the 2018 Best Dissertation Award from the Financial Accounting and Reporting Section of the American View Details
- 2009
- Other Unpublished Work
The Pecora Hearings
By: David Moss, Cole Bolton and Eugene Kintgen
In 1932, in the depths of the Great Depression, the Senate Banking Committee began a much-publicized investigation of the nation's financial sector. The hearings, which came to be known as the Pecora hearings after the Banking Committee's lead counsel Ferdinand... View Details
- Article
Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
By: Robert Bloomfield, Mark W. Nelson and Eugene F. Soltes
In the published proceedings of the first Journal of Accounting Research Conference, Vatter (1966) lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the 50th JAR Conference,... View Details
Keywords: Archival; Data; Experiment; Empirical Methods; Field Study; Analytics and Data Science; Surveys; Financial Reporting
Bloomfield, Robert, Mark W. Nelson, and Eugene F. Soltes. "Gathering Data for Archival, Field, Survey, and Experimental Accounting Research." Journal of Accounting Research 54, no. 2 (May 2016): 341–395.
- 25 Apr 2014
- News
Raising the bar for financial literacy
Nan Morrison (MBA 1987) is intent on making children financially and economically literate. As CEO of the Council for Economic Education (CEE), a New York–based national nonprofit, she trains more than 55,000 teachers nationwide annually,... View Details
- Web
Admissions & Financial Aid | MBA
Student Account for the fall term and the other half for the spring. All MS/MBA: Engineering Sciences students are subject to HBS Financial Aid policies and limits (e.g.... View Details
- 04 Nov 2015
- What Do You Think?
Why Does Gender Diversity Improve Financial Performance?
Performance. An alternative explanation might go the other way: Financial Performance = Gender Diversity. Well off firms have much more flexibility to experiment, meet diversity goals and so forth.” Patrick... View Details
Keywords: by James Heskett
- December 2010
- Article
Implications for GAAP from an Analysis of Positive Research in Accounting
By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner
Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details
Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting
Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246–286. (Presented at the 2009 Journal of Accounting & Economics Conference.)
- 2009
- Working Paper
Why Do Countries Adopt International Financial Reporting Standards?
By: Karthik Ramanna and Ewa Sletten
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are less likely to adopt IFRS, consistent with more powerful countries being... View Details
Keywords: Financial Reporting; International Accounting; Globalized Economies and Regions; Network Effects; Standards; Adoption
Ramanna, Karthik, and Ewa Sletten. "Why Do Countries Adopt International Financial Reporting Standards?" Harvard Business School Working Paper, No. 09-102, March 2009.
- November 2023
- Article
When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting
By: Jonas Heese, Gerardo Pérez Cavazos and Caspar David Peter
We study the effect of executives’ pledges of integrity on firms’ financial reporting outcomes by exploiting a 2016 regulation that requires holders of Dutch professional accounting degrees to pledge an integrity oath. We identify chief executive officers (CEOs) and... View Details
Heese, Jonas, Gerardo Pérez Cavazos, and Caspar David Peter. "When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting." Accounting Review 98, no. 7 (November 2023): 261–288.