financial accounting standards - Publications - Faculty & Research

09 May 2011
Research & Ideas

Moving From Bean Counter to Game Changer

and consumer lending. The researchers chose to study risk-management experts because their role has risen in importance with demands for improved corporate governance and the need for better forecasting and modeling. After the financial... View Details

Keywords: by Kim Girard; Banking

October 2001 (Revised November 2001)
Case

Provident Life and Accident Insurance: The Acquisition of Paul Revere

By: Mihir A. Desai, Frank Williamson, Mark Veblen and Yuming Zou

Provident Life & Accident Insurance Co. has made an initial bid to acquire a primary competitor, Paul Revere, from conglomerate, Textron. The due diligence process uncovers a significant block of problematic disability insurance policies. Provident is forced to assess... View Details

Keywords: Insurance; Financial Management; Mergers and Acquisitions; Policy; Investment; Business Strategy; Cash Flow; Price; Bids and Bidding; Financial Reporting; Business Conglomerates; Insurance Industry; Service Industry

Citation

Educators

Purchase

26 Apr 2011
First Look

First Look: April 26

only when publicly disclosed fundamental signals have high precision; fundamentals are thus the sole driver of crises in low-precision settings. We affirm this proposition on 39 currency crises by exploiting a key publicly disclosed fundamental driving View Details

Keywords: Sean Silverthorne

01 Sep 2024
News

Turning Point: Make Your Life Count

“The Earth is but one country, and mankind its citizens.” After a few months we moved to Knoxville, Tennessee. We all got to work, and my oldest siblings enrolled in university. In Tehran, Dad had been an accountant and Mom was a teacher,... View Details

01 Mar 2005
News

Campaign Passes Goal, Continues

SALTER: student financial aid vital to HBS. With little fanfare, The Campaign for Harvard Business School reached the $500 million mark at the end of 2004. The School’s first-ever campaign will continue through its December 2005... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services; Religious, Grantmaking, Civic, Professional, and Similar Organizations; Personal Services

01 Dec 2020
News

AI Enhances Diagnostic Care

likelihood of an illness, and precision imaging that can detect abnormalities not visible to the human eye. Tantawy says that MRC, founded in 1989, uses advanced technologies to deliver the highest standards of health care in the field of... View Details

Keywords: Jennifer Gillespie

29 Feb 2024
Blog Post

IFC India: JSW Steel and Cement and the Quest to Capture Carbon in Hard to Abate Sectors

across the country. How to juggle the challenge of developing a country of 1.4 billion people while being pressured to achieve a net zero target? As we explored India during our ten days for our Immersive Field Course, from its Financial... View Details

27 May 2008
Sharpening Your Skills

Sharpening Your Skills: Thinking About Global

Professor John Quelch provides some answers. Key concepts include: For decades, Ford has created specialized products for different countries while Toyota, Nissan, and Honda sold standard products under a single brand umbrella. Ford's... View Details

20 Mar 2018
First Look

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

Analysis with Robo-Analysts Using machine-learning technology, New Constructs creates cleaned up financial statement data that removes accounting distortions. This powerful data aims to provide unparalleled... View Details

Keywords: Sean Silverthorne

10 Apr 2007
First Look

First Look: April 10, 2007

Taxes: An Analysis Perspective Harvard Business School Note 107-047 Provides an overview of accounting for deferred taxes. The primary objective is to provide external users with a basic understanding of deferred taxes. A simple... View Details

Keywords: Martha Lagace

14 Jun 2016
First Look

June 14, 2016

https://www.hbs.edu/faculty/Pages/item.aspx?num=50814 Fiscal Rules and Sovereign Default By: Alfaro, Laura, and Fabio Kanczuk Abstract—We provide a quantitative analysis of fiscal rules in a standard model of sovereign debt accumulation... View Details

Keywords: Sean Silverthorne

01 Mar 2018
News

Realizing The Potential Of One Harvard

the program. A PRIMO fellow last summer, Castro, a psychology major at Harvard College, was born in Dallas and raised in Central Mexico. Paired with Assistant Professor Susanna Gallani, a member of the Accounting and Management Unit at... View Details

19 Dec 2005
Research & Ideas

Public Education Goes to School

organizational coherence in support of the strategy Developing and managing human capital Allocating resources in alignment with the strategy Using performance data for decision making and accountability Here's how these play out on the... View Details

Keywords: by Mallory Stark; Education

10 Apr 2013
Research & Ideas

Learning Curve: Making the Most of Outsourcing

and licensed to practice radiology in the United States. The data set included 2.7 million scans read by the radiologists for 1,431 customers over a 30-month period. Nearly 85 percent of the scans were CT; roughly 10 percent were ultrasound; and X-ray, MRI, and nuclear... View Details

Keywords: by Paul Guttry; Health

15 Sep 2014
Research & Ideas

Are the Most Talented Employees the Highest Paid? Yes—If They’re Bankers

The research, based in France, was prompted by an ongoing regulatory debate within the European Union. "In Europe, there has been intense discussion about taxing high incomes in general, and bankers in specific," Vallée explains. In the aftermath of the 2008 View Details

Keywords: by Carmen Nobel; Banking

11 Oct 2010
Research & Ideas

It Pays to Hire Women in Countries That Won’t

higher levels of profitability." After analyzing financial and employment data from hundreds of medium-sized and large companies, they proved that the hypothesis was true. Even after accounting for... View Details

Keywords: by Carmen Nobel

01 Sep 2003
What Do You Think?

To Whom Should Boards be Accountable?

along with other very thoughtful responses, suggest a wide divergence of views on the role of the board in the life cycle of a corporate entity. Interestingly, those who teach corporate law suggest that board accountabilities are subject... View Details

Keywords: by James Heskett

26 Apr 2016
First Look

April 26

similar results for the setting of executive compensation and financial accounting misconduct. Finally, we outline some managerial and policy implications to blunt these adverse incentive effects. Download... View Details

Keywords: Sean Silverthorne

12 Oct 1999
Research & Ideas

Paid for Success: Options for Compensating CEOs

When large public companies perform poorly, do the CEOs running them share the financial pain? That question, according to HBS associate professor Brian Hall, is not answered by looking at their salary and bonus but rather by a careful... View Details

Keywords: by Judith A. Ross