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Show Results For
- All HBS Web
(7,581)
- People (11)
- News (2,038)
- Research (4,412)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,371)
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- August 2011
- Teaching Note
Subprime Crisis and Fair-Value Accounting (TN)
Teaching Note for 109-031. View Details
- 2021
- Working Paper
Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer
By: Akash Chattopadhyay, Matthew R. Lyle and Charles C.Y. Wang
We outline a framework in which accounting “valuation anchors" could be connected to expected stock returns. Under two general conditions, expected log returns is a log-linear function of a valuation (market value-to-accounting) multiple and the expected growth in the... View Details
Keywords: Expected Returns; Present Value; Investment Return; Accounting; Valuation; Information; Framework
Chattopadhyay, Akash, Matthew R. Lyle, and Charles C.Y. Wang. "Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer." Harvard Business School Working Paper, No. 21-081, January 2021.
- 2020
- Working Paper
Accounting for Product Impact in the Consumer Finance Industry
By: George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor credit card providers within the consumer finance industry. We design a monetization methodology that allows us to calculate monetary impact estimates... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Consumer Finance; Financial Services; Financial Inclusion; Product; Product Design; Product Positioning; Society; Corporate Social Responsibility and Impact; Personal Finance; Credit Cards; Financial Services Industry
Serafeim, George, and Katie Trinh. "Accounting for Product Impact in the Consumer Finance Industry." Harvard Business School Working Paper, No. 21-061, November 2020. (Revised December 2020.)
- 2021
- Working Paper
Accounting for Product Impact in the Consumer-Packaged Foods Industry
By: Amanda Rischbieth, George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the consumer-packaged goods industry. We design a methodology that allows us to calculate monetary impact estimates on customer... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Nutrition Database; Nutritional Information; CPG; Consumer Packaged Goods; IWAI; Product Design; Product Positioning; Society; Environmental Sustainability; Corporate Social Responsibility and Impact; Nutrition; Product; Safety; Consumer Products Industry
Rischbieth, Amanda, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Consumer-Packaged Foods Industry." Harvard Business School Working Paper, No. 21-051, October 2020. (Revised October 2021.)
- 03 Nov 2003
- What Do You Think?
Can Investors Have Too Much Accounting Transparency?
Summing Up Basic conclusions that can be drawn from responses to this month's column are that it may or may not be useful to try to legislate accounting transparency. But such efforts address symptoms, not causes, of behaviors leading to... View Details
Keywords: by James Heskett
- 1974
- Chapter
Management Accounting in Hospitals: A Case Study
By: Robert S. Kaplan
Kaplan, Robert S. "Management Accounting in Hospitals: A Case Study." In Accounting for Social Goals: Budgeting and Analysis of Nonmarket Projects, edited by J. L. Livingstone and S. Gunn, 131–148. New York: Harper & Row, 1974.
- 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 2019
- Supplement
Accounting Fraud at Tesco Stores (C)
By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)". View Details
Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (C)." Harvard Business School Supplement 120-034, September 2019.
- 2006
- Chapter
The IMF and the Capital Account
By: Rawi Abdelal
Abdelal, Rawi. "The IMF and the Capital Account." In Reforming the IMF for the 21st Century, edited by Edwin M. Truman, 185–197. Washington, D.C.: Institute for International Economics, 2006.
- September 2019
- Supplement
Accounting Fraud at Tesco Stores (B)
By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)". View Details
Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (B)." Harvard Business School Supplement 120-033, September 2019.
- July 2014
- Case
Accounting for Virtual Goods at Zynga
By: Paul Healy, Gwen Yu and Aldo Sesia
Healy, Paul, Gwen Yu, and Aldo Sesia. "Accounting for Virtual Goods at Zynga." Harvard Business School Case 115-005, July 2014.
- August 1997
- Article
Four New U.K. Accounting Standards Proposed
By: David F. Hawkins
Keywords: United Kingdom
Hawkins, David F. "Four New U.K. Accounting Standards Proposed." Special Issue on The State of Small Business. Accounting Bulletin, no. 55 (August 1997).
- August 2005
- Supplement
The U.S. Current Account Deficit (CW)
By: Laura Alfaro, Rafael M. Di Tella and Ingrid Vogel
- January 1987 (Revised March 1987)
- Case
MCI Communications Corp.: National Accounts Program
By: Frank V. Cespedes
Keywords: Telecommunications Industry
Cespedes, Frank V. "MCI Communications Corp.: National Accounts Program." Harvard Business School Case 587-116, January 1987. (Revised March 1987.)
- February 2011 (Revised September 2011)
- Supplement
Accounting for Catastrophes: BP PLC and Union Carbide Corporation (C)
By: David F. Hawkins and Namrata Arora
An analyst in 2010 is using the Bhopal catastrophe to illustrate proposed new accounting for contingency losses. View Details
Hawkins, David F., and Namrata Arora. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (C)." Harvard Business School Supplement 111-075, February 2011. (Revised September 2011.)
- 14 Nov 2007
- Working Paper Summaries
Accountability in Complex Organizations: World Bank Responses to Civil Society
Keywords: by Alnoor S. Ebrahim & Steve Herz
- December 1995
- Article
Primer on New Stock Option Accounting Alternatives
By: David F. Hawkins
Hawkins, David F. "Primer on New Stock Option Accounting Alternatives." Accounting Bulletin, no. 34 (December 1995).
- 2015
- Working Paper
Replicating Private Equity with Value Investing, Homemade Leverage, and Hold-to-Maturity Accounting
By: Erik Stafford
Private equity funds tend to select relatively small firms with low EBITDA multiples. Publicly traded equities with these characteristics have high risk-adjusted returns after controlling for common factors typically associated with value stocks. Hold-to-maturity... View Details
Keywords: Value Investing; Endowments; Investment Management; Asset Pricing; Private Equity; Investment; Management; United States
Stafford, Erik. "Replicating Private Equity with Value Investing, Homemade Leverage, and Hold-to-Maturity Accounting." Harvard Business School Working Paper, No. 16-081, January 2016.