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  • June 10, 2002
  • Article

Audit the audit committees: VIEWPOINT PAUL HEALY AND KRISHNA PALEPU: After Enron, boards must change the focus and provide greater financial transparency

By: P. M. Healy
Keywords: Corporate Disclosure; Accounting Audits
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  • September 2023
  • Module Note

Live Case Exercise for Financial Reporting

By: Tatiana Sandino and Marshal Herrmann
Harvard Business School employs the case method as a cornerstone of its pedagogy, providing students with opportunities to engage in discussions related to difficult or contentious decisions confronted by real-world organizations. In this “live case,” we depart from... View Details
Keywords: Financial Reporting; Research; Corporate Disclosure
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  • 01 Dec 2009
  • News

Broad Range of Interests Among Nine New Faculty

accounting from the University of Chicago. He’ll tap his interests in corporate accountability and disclosure to help him teach the first-year required course Financial Reporting and Control. Assistant... View Details
Keywords: Margie Kelley
  • 15 Dec 2014
  • Research & Ideas

Deconstructing the Price Tag

consumers tend to value the product more." Mohan is an author of the paper Lifting the Veil: The Benefits of Cost Transparency, written with HBS assistant professors Ryan W. Buell and Leslie K. John. Intimate Disclosure Since cost... View Details
Keywords: by Dina Gerdeman; Retail
  • 2009
  • Other Unpublished Work

Disclose the Fair Value of Complex Securities

By: Robert Kaplan, Robert C. Merton and Scott Richard
Keywords: Value; Financial Instruments; Corporate Disclosure
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  • 01 Jun 2003
  • News

Up Against The Firewall

to law enforcement? How much disclosure is legally required, and how much is appropriate ethically? How will disclosure affect the company’s stock price and prospects for attracting future business? For any... View Details
Keywords: Garry Emmons; Robert Austin; Corporate Services; Corporate Services; Corporate Services
  • 2011
  • Book

Fair Value Measurements Answer Book

By: H. David Sherman
Save time and eliminate uncertainties with the Fair Value Measurements Answer Book (formerly the FAS 157 Answer Book), the most comprehensive and authoritative resource for getting quick and accurate information about the adoption, planning, and implementation of ASC... View Details
Keywords: ASC Topic 820; Fair Value Accounting; Corporate Disclosure
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  • 01 Sep 2006
  • News

Faculty Research Online From HBS Working Knowledge

What Companies Lose from Forced Disclosure Increased corporate financial reporting may benefit many parties but not necessarily the companies themselves. New research by Assistant Professor Romana Autrey and... View Details
  • April 2011
  • Teaching Note

Accounting for the iPhone at Apple, Inc. (TN)

By: Francois Brochet and Krishna G. Palepu
Teaching Note for 111003. View Details
Keywords: Accounting; Revenue; Corporate Disclosure; Telecommunications Industry
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  • 01 Aug 2016
  • Research & Ideas

Retail Execs Underplay Current Performance to Investors--but Why?

Business School finance professor Kenneth A. Froot in the April working paper What Do Measures of Real-Time Corporate Sales Tell Us about Earnings Surprises and Post-Announcement Returns? “It’s startling to find that managers are not even... View Details
Keywords: by Dina Gerdeman; Financial Services
  • 16 Jun 2003
  • Research & Ideas

Surveying the VC Landscape

Corporate cutbacks could stall R&D and hinder innovation, argues Harvard Business School professor Josh Lerner. In this Q&A, Lerner looks over the state of the venture capital industry and its relationship with innovation. Cullen:... View Details
Keywords: by Ann Cullen; Financial Services
  • February 2012 (Revised July 2012)
  • Supplement

Caijing Magazine (B)

By: Karthik Ramanna and G.A. Donovan
In late 2009, Wang Boming, publisher of Caijing Magazine, widely regarded as China's most independent newsmagazine, gathered his core team for an urgent meeting. His pioneering editor Hu Shuli, described for her fiercely independent journalism as "the most dangerous... View Details
Keywords: Leadership; Corporate Accountability; Restructuring; Corporate Disclosure; Organizations; Publishing Industry; China
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  • February 2006 (Revised November 2006)
  • Background Note

The Sarbanes-Oxley Act: Details and Evaluation

By: Susan L. Kulp and David Lane
Presents details related to Sarbanes-Oxley, with special emphasis on Section 404. View Details
Keywords: Government Legislation; Corporate Disclosure; United States
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  • Winter 2013
  • Article

Fear of Rejection? Tiered Certification and Transparency

By: Emmanuel Farhi, Josh Lerner and Jean Tirole
The sub-prime crisis has shone a harsh spotlight on the practices of securities underwriters, which provided too many complex securities that proved to ultimately have little value. This uproar calls attention to the fact that the literature on intermediaries has... View Details
Keywords: Debt Securities; Corporate Disclosure; Corporate Governance
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  • February 1, 2001
  • Article

Read 2000 Annual Report Securitization Disclosures: New Information and New Accounting Impact Explained

By: David F. Hawkins
Keywords: Reports; Information; Accounting; Corporate Disclosure
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  • November 2018 (Revised January 2019)
  • Case

Investor Relations Practices at Edwards Lifesciences

By: C. Fritz Foley and F. Katelynn Boland
In January 2017, the senior leadership team at Edwards Lifesciences were preparing for the quarterly earnings call that would cover the fourth quarter of 2016. They faced questions about what types of information they should disclose on the call, as well as during... View Details
Keywords: Investor Relations; Medical Devices; Corporate Disclosure; Decisions; Business and Shareholder Relations; Medical Devices and Supplies Industry; United States
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  • March 2024
  • Teaching Note

SolarWinds Confronts SUNBURST

By: Frank Nagle and David Lane
Teaching Note for HBS Case Nos. 723-357 & 723-368. View Details
Keywords: Cybersecurity; Corporate Disclosure; Crisis Management; Information Technology Industry; United States
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  • 07 Oct 2014
  • First Look

First Look: October 7

resources in the ongoing accumulation of scientific knowledge. Publisher's link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2478627 October 2014 Research Policy 'Open' Disclosure of Innovations, Incentives and Follow-on Reuse:... View Details
Keywords: Sean Silverthorne
  • 06 Jan 2003
  • Research & Ideas

Why Expensing Options Doesn’t Solve the Problem

It is fascinating to observe pundit after pundit come down strongly on the side of expensing stock options in the reported financial statements, as if that were the silver bullet for combating corporate malfeasance and resolving all our... View Details
Keywords: by William Sahlman
  • 12 Apr 2010
  • Research & Ideas

One Report: Better Strategy through Integrated Reporting

ensure a sustainable society. The second reason is that the simplification from One Report's single message to all stakeholders is a key element of improving corporate disclosure and transparency. Philips... View Details
Keywords: by Martha Lagace