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Show Results For
- All HBS Web
(2,424)
- People (4)
- News (397)
- Research (1,630)
- Events (7)
- Multimedia (11)
- Faculty Publications (755)
- August 2009 (Revised July 2010)
- Case
Choosing a GAAP for Canada
By: Karthik Ramanna and Beiting Cheng
Explores Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and because a significant... View Details
Keywords: Financial Reporting; International Accounting; Cost vs Benefits; Governing Rules, Regulations, and Reforms; Standards; Accounting Industry; Canada
Ramanna, Karthik, and Beiting Cheng. "Choosing a GAAP for Canada." Harvard Business School Case 110-023, August 2009. (Revised July 2010.)
- December 2012
- Article
Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment
By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires managers to estimate the current fair value of goodwill to determine goodwill write-offs. In promulgating the standard, the FASB predicted managers will, on average, use the fair value estimates to convey private information on future cash flows. The... View Details
Keywords: Goodwill Impairment; Fair-value Accounting; FASB; SFAS 142; Fair Value Accounting; Standards; Cash Flow; Agency Theory; Motivation and Incentives; Forecasting and Prediction; Goodwill Accounting
Ramanna, Karthik, and Ross L. Watts. "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment." Review of Accounting Studies 17, no. 4 (December 2012): 749–780.
- March 2011 (Revised September 2014)
- Case
Bridging the GAAPs
By: Gwen Yu
Inconsistencies in accounting treatment across countries are a major obstacle for global equity investment. Adoption of a single accounting standard (IFRS) has been received with much excitement, where apples to apples comparison across countries will become easier.... View Details
Keywords: Financial Reporting; International Accounting; Private Equity; Investment; Globalized Markets and Industries; Information Management; Standards; Valuation
Yu, Gwen. "Bridging the GAAPs." Harvard Business School Case 111-114, March 2011. (Revised September 2014.) (Included in Harvard Business School's Premier Case Collection.)
- May 2018 (Revised July 2018)
- Case
EY China (A): Strengthening Presence in a Critical Market
By: Ashish Nanda, Das Narayandas and Lisa Rohrer
Soon after being named regional managing partner for Ernst & Young (EY) China in September 2009, Albert Ng reflects on the enormity of challenges facing EY China. Despite EY Global's commitment to the China practice, EY China’s growth agenda has been reversed, post... View Details
Keywords: Professional Services; International Management; Big Four; Strategy And Execution; Emerging Market; Strategy; Leadership; Global Range; Growth and Development Strategy; Emerging Markets; Accounting Industry; China
Nanda, Ashish, Das Narayandas, and Lisa Rohrer. "EY China (A): Strengthening Presence in a Critical Market." Harvard Business School Case 718-464, May 2018. (Revised July 2018.)
- October 2022 (Revised June 2024)
- Case
Driving Decarbonization at BMW
The case describes BMW’s electrification and decarbonization strategy, and how the company measured carbon emissions throughout the life cycle of its vehicles and used tools like carbon abatement cost curves to evaluate decarbonization opportunities. In mid-2022,... View Details
Keywords: Decarbonization; Climate Change; Environment; Sustainability; Carbon Accounting; Carbon; Carbon Abatement; Electric Vehicles; Automobiles; Transportation; Environmental Accounting; Environmental Management; Environmental Sustainability; Accounting; Strategy; Technological Innovation; Supply Chain; Business and Stakeholder Relations; Transportation Industry; Auto Industry; Battery Industry; Germany; China; United States; Europe
Lu, Shirley, George Serafeim, and Michael W. Toffel. "Driving Decarbonization at BMW." Harvard Business School Case 123-008, October 2022. (Revised June 2024.)
- August 2004 (Revised February 2008)
- Case
Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS
A U.K. real estate firm, required to adopt international accounting standards (IAS) by 2005, must change the reporting of its primary asset (investment property) from the revaluation model under U.K. GAAP to either the cost or fair-value model under IAS. This would... View Details
Keywords: Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; Europe; United Kingdom
Riedl, Edward J. "Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 105-014, August 2004. (Revised February 2008.)
- Research Summary
Overview
The Information Age has introduced well recieved opportunities to track performance. Fitbits and Fuelbands show individuals their own performance; service companies including Uber and leading hospitals help pick from drivers or doctors based on how others rate them;... View Details
- 2008
- Working Paper
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry
By: Karl A Muller III, Edward J. Riedl and Thorsten Sellhorn
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor... View Details
Keywords: Fair Value Accounting; Financial Reporting; International Accounting; Corporate Disclosure; Standards; Real Estate Industry; European Union
Muller, Karl A., III, Edward J. Riedl, and Thorsten Sellhorn. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry." Harvard Business School Working Paper, No. 09-033, September 2008.
- March 1996
- Case
FASB and Employee Stock Options, The
Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for Stock-Based Compensation. Presents the theoretical issues involved with valuation and measurement of employee stock-based... View Details
Rapier, Donella. "FASB and Employee Stock Options, The." Harvard Business School Case 196-137, March 1996.
- 17 Nov 2010
- Working Paper Summaries
Network Effects in Countries’ Adoption of IFRS
Keywords: by Karthik Ramanna & Ewa Sletten
- 30 Sep 2010
- Working Paper Summaries
Does Mandatory IFRS Adoption Improve the Information Environment?
- Article
Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach
By: Akash Chattopadhyay, Matthew R. Lyle and Charles C.Y. Wang
This study provides the first large-scale study of the performance of expected-return proxies (ERPs) internationally. Analyst-forecast-based ICCs are sparsely populated and not robustly associated with future returns. Earnings-model-forecast-based ICCs are... View Details
Keywords: Expected Returns; Discount Rates; Fundamental Valuation; Implied Cost Of Capital; International Equity Markets; Present Value; Investment Return; Equity; Markets; Global Range
Chattopadhyay, Akash, Matthew R. Lyle, and Charles C.Y. Wang. "Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach." Accounting Review 97, no. 2 (March 2022): 107–133.
- September 2012
- Article
The Size and Composition of Corporate Headquarters in Multinational Companies: Empirical Evidence
By: David J. Collis, David Young and Michael Goold
Based on a six-country survey of nearly 250 multinationals (MNCs), this paper is the first empirical analysis to describe the size and composition of MNC headquarters and to account for differences among them. Findings are as follows: MNC corporate headquarters are... View Details
Keywords: Headquarters; Subsidiaries; Multinational Corporations; Organization Design; Administrative Heritage; International Strategy; Business Subsidiaries; Organizational Design; Multinational Firms and Management; Size; Business Headquarters; Global Strategy
Collis, David J., David Young, and Michael Goold. "The Size and Composition of Corporate Headquarters in Multinational Companies: Empirical Evidence." Journal of International Management 18, no. 3 (September 2012): 260–275.
- January 1994 (Revised February 1994)
- Background Note
Intercorporate Investment and Consolidated Statements
By: David F. Hawkins
Discusses accounting for intercorporate investments and the preparation of consolidated statements. U.S. and non-U.S. accounting standards are covered with emphasis on SFAS No. 52. View Details
Hawkins, David F. "Intercorporate Investment and Consolidated Statements." Harvard Business School Background Note 194-059, January 1994. (Revised February 1994.)
- 2013
- Working Paper
The Appeal of the Appropriate: Accounting, Risk Management, and the Competition for the Supply of Control Systems
By: Anette Mikes
How do certain risk measurements in organizations come to be seen as more reliable and acceptable than others? Taking a multiple-control perspective, I investigate the aftermath of a control debacle at a financial services company (MultiBank), focusing on its insurance... View Details
Keywords: Management Control Systems; Multiple Control Systems; Interactive Control Systems; Performance Measurement; Risk Measurement; Financialization Of Accounting; Institutional Logics; Banking; Risk Management; Fair Value Accounting; Insurance; Financial Services Industry
Mikes, Anette. "The Appeal of the Appropriate: Accounting, Risk Management, and the Competition for the Supply of Control Systems." Harvard Business School Working Paper, No. 12-115, June 2012. (Revised January 2013.)
- Forthcoming
- Article
Economic Integration and the Transmission of Democracy
By: Marco Tabellini and Giacomo Magistretti
In this paper, we study the effects of economic integration with democratic partners on democracy. We assemble a large country-level panel dataset from 1960 to 2015, and exploit improvements in air, relative to sea, transportation to derive a time-varying instrument... View Details
Keywords: Democratization; Institutional Development; Economic Integration; International Trade; Democracy; Political Preferences; Institutions; Trade; Global Range; Economics; Government and Politics
Tabellini, Marco, and Giacomo Magistretti. "Economic Integration and the Transmission of Democracy." Review of Economic Studies (forthcoming). (Pre-published online August 9, 2024. Available also from VOX, VOXEU, Atlantico, The Economist, Domani, and Ideas for India. Longer NBER working paper version available here.)
- February 2005 (Revised March 2006)
- Case
PCAOB, The (A)
By: Lynn S. Paine and Kim Bettcher
Members of the Public Co. Accounting Oversight Board--a private-sector, nonprofit body created by the Sarbanes-Oxley Act of 2002--must determine the form and content of a new auditing standard on internal control that will fulfill the requirements of Section 404 of the... View Details
Keywords: Law; Financial Reporting; Corporate Governance; Standards; Government Administration; Accounting Audits
Paine, Lynn S., and Kim Bettcher. "PCAOB, The (A)." Harvard Business School Case 305-025, February 2005. (Revised March 2006.)
- February 2003 (Revised March 2003)
- Background Note
Revenue Recognition Guidelines
This case presents a summary of the Financial Accounting Standards Board's Concept Statements #5 and #6. View Details
Miller, Gregory S., and Jacob Cohen. "Revenue Recognition Guidelines." Harvard Business School Background Note 103-066, February 2003. (Revised March 2003.)
- February 2019 (Revised January 2022)
- Case
The U.S. – China Trade War
By: Alberto Cavallo, Mariana Cal and Anne Laski
On December 1, 2018, U.S. President Donald Trump and China’s Leader Xi Jinping faced each other across a dinner table during a G20 meeting in Buenos Aires, Argentina. After what Trump called an “amazing and productive meeting,” the two leaders announced a truce in the... View Details
Keywords: Trade War; Trump; Current Account; NAFTA; Balance Of Payments; Intellectual Property Protection; Trade; Macroeconomics; Economic Slowdown and Stagnation; International Relations; United States; China
Cavallo, Alberto, Mariana Cal, and Anne Laski. "The U.S. – China Trade War." Harvard Business School Case 719-034, February 2019. (Revised January 2022.)