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  • 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
  • 2016
  • Working Paper

Financial Regulation in a Quantitative Model of the Modern Banking System

By: Juliane Begenau and Tim Landvoigt
How does the shadow banking system respond to changes in the capital regulation of commercial banks? This paper builds a quantitative general equilibrium model with commercial banks and shadow banks to study the unintended consequences of capital requirements. A key... View Details
Keywords: Capital; Commercial Banking
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  • 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
Keywords: Integrity; Financial Reporting; Accounting; Earnings Management
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  • 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
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  • 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
  • Web

Introduction - Business Education For Women At Harvard University | Harvard Business School

Introduction Training Certificate Management Program Harvard-Radcliffe HBS MBA Program Methods of Instruction Theory to Practice Building the Foundation Business Education for Women at Harvard University:... View Details
  • 02 Feb 2023
  • Research & Ideas

Why We Still Need Twitter: How Social Media Holds Companies Accountable

“easy to document” violations compared to more complicated financial misconduct, Heese says. “An accounting fraud or a tax fraud, which we would... View Details
Keywords: by Kasandra Brabaw; Technology
  • 19 Apr 2011
  • Working Paper Summaries

Top Executive Background and Financial Reporting Choice: The Case of Goodwill Impairment

Keywords: by Francois Brochet & Kyle Welch; Accounting
  • 2010
  • Dissertation

Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS

By: Gwen Yu
Prior literature shows that investors under-invest in foreign firms due to information asymmetry problems. I posit that differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings of international... View Details
Keywords: Financial Reporting; International Accounting; Standards; Investment Portfolio; Foreign Direct Investment
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  • Forthcoming
  • Article

Do Public Financial Statements Influence Private Equity and Venture Capital Financing?

By: Brian K. Baik, Natalie Berfeld and Rodrigo S. Verdi
We study whether private firm public financial statements influence the probability of raising venture capital (VC) and private equity (PE) financing. In particular, we propose that private firms’ public financial statements can help the VC/PE search process by... View Details
Keywords: Business Economics; Search Costs; Accounting; Venture Capital; Governance; Private Equity; Financial Statements
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  • Web

Leadership, Ethics, and Corporate Accountability Course | HBS Online

This course is part of the Business in Society and Leadership & Management track. Introduction to Leadership, Ethics, and Corporate Accountability ENROLL NOW No application... View Details
  • 24 Nov 2020
  • Working Paper Summaries

Accounting for Product Impact in the Consumer Finance Industry

Keywords: by George Serafeim and Katie Trinh; Financial Services
  • January 2013
  • Case

Luotang Power: Variances Explained

By: Robert Simons and Craig Chapman
The general manager of Luotang Power, a coal-fired power plant located in central China, reviews annual results before a meeting with the board of directors. He thought the company performed well during the year and both plant availability and fuel economy had improved... View Details
Keywords: China; Financial Statements; Management Accounting; Variance Analysis; Environmental Regulations; Incentives; Electric Power Generation; Contracts; Valuation; Energy Generation; Accounting; Performance Evaluation; Energy Industry; China
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  • Web

Consolidated Balance Sheet - Financial Report 2018

4,508 m. * In pursuit of greater comparability across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles... View Details
  • 14 Jun 2020
  • News

The Surprising Way Companies Can Shore Up Their Financial Strength

  • Web

Supplemental Financial Information - Annual Report 2014

commitment to annual increases in financial aid, average fellowship support per student increased 3 percent in fiscal 2014 to $31,710, from $30,725 in the prior year. Over the... View Details
  • Web

Supplemental Financial Information - Annual Report 2019

the financial resources to confidently maintain and expand its leadership in education and research for future generations. HMC, as an organization, and the Harvard endowment portfolio, are about halfway... View Details
  • Web

From the CFO - Financial Report 2015

accounting approach provided a useful lens through which to view the School’s operations and assess its financial condition. Compared with GAAP reporting, it placed greater... View Details
  • October 2013 (Revised December 2015)
  • Case

Alcoa's Bid for Alcan (A)

By: Paul Healy and Penelope Rossano
In spring 2007, Alcoa CEO Alain Belda was concerned about the company's market position in light of increased competition from developing markets. China's recent entry into the aluminum market was affecting both supply and demand. Furthermore, downstream and upstream... View Details
Keywords: Acquisitions; Strategy; Aluminum; Accounting; Financials; Alcoa; Rio Tinto; Alcan; Metals and Minerals; Competition; Consolidation; Emerging Markets; Acquisition; Financial Statements; Manufacturing Industry; Canada; China; Russia
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  • Web

Supplemental Financial Information - Annual Report 2017

in HBP, HBX, and Executive Education. Fellowships The School categorizes fellowships, or financial aid, as an expense line item on the Statement of Activity and Cash Flows. Making education at HBS affordable View Details