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  • All HBS Web  (485)
    • People  (1)
    • News  (33)
    • Research  (386)
    • Multimedia  (1)
  • Faculty Publications  (243)

Show Results For

  • All HBS Web  (485)
    • People  (1)
    • News  (33)
    • Research  (386)
    • Multimedia  (1)
  • Faculty Publications  (243)
← Page 16 of 485 Results →
  • October 2011
  • Teaching Note

Bridging the GAAPs (TN)

By: Gwen Yu
Teaching Note for 111-114. View Details
Keywords: Equity; Financial Reporting; Investment Portfolio; Valuation; Framework; Adoption; Standards; Globalization
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Yu, Gwen. "Bridging the GAAPs (TN)." Harvard Business School Teaching Note 112-045, October 2011.
  • 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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Yu, Gwen. "Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS." Diss., University of Michigan, 2010. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
  • 2011
  • Article

'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
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Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
  • 2012
  • Working Paper

The International Politics of IFRS Harmonization

By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details
Keywords: Accounting Standards; Globalization; IASB; IFRS; Politics; Financial Reporting; International Accounting; Global Strategy; Corporate Governance; Policy; Government and Politics; Standards; China; India; Canada
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Ramanna, Karthik. "The International Politics of IFRS Harmonization." Harvard Business School Working Paper, No. 11-132, June 2011. (Revised August 2011, March 2012, August 2012, October 2012. Forthcoming in Accounting, Economics & Law.)
  • 10 Jun 2021
  • Blog Post

Managing Sustainable Advantage with Key ESG Cofounders, Anne-Marie Schoonbeek and Heleen van Poecke

‘cost-out’ to seeing it as a value creation lever. One that most businesses need to learn how to manage just as effectively as, and align with, their financial performance”. van Poecke and Schoonbeek started researching the evolution of... View Details
  • 2013
  • Working Paper

Network Effects in Countries' Adoption of IFRS

By: Karthik Ramanna and Ewa Sletten
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the... View Details
Keywords: Financial Reporting; International Accounting; Network Effects; Standards; Adoption; Value
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Ramanna, Karthik, and Ewa Sletten. "Network Effects in Countries' Adoption of IFRS." Harvard Business School Working Paper, No. 10-092, April 2010. (Revised July 2013.)
  • 30 Sep 2015
  • Research & Ideas

Political Polarization: Why We All Just Can't Get Along

on that higher reputation identity, he says. Companies also can boost their employees’ trust with CSR efforts and transparency on the many metrics they have access to these days. Minor cites the example of Sears, which sends a weekly... View Details
Keywords: by Roberta Holland; Financial Services; Financial Services
  • September 2011 (Revised February 2013)
  • Case

Trucost: Valuing Corporate Environmental Impacts

By: Michael W. Toffel and Stephanie van Sice
Trucost provided corporate environmental performance data and analysis to institutional investors and corporate managers, but after operating for a decade had yet to achieve profitability. Trucost was struggling to effectively differentiate its high quality products... View Details
Keywords: Competitive Strategy; Knowledge Use and Leverage; Distribution Channels; Investment; Measurement and Metrics; Corporate Social Responsibility and Impact; Information; Value; Environmental Sustainability; Financial Services Industry
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Toffel, Michael W., and Stephanie van Sice. "Trucost: Valuing Corporate Environmental Impacts." Harvard Business School Case 612-025, September 2011. (Revised February 2013.)
  • 15 Oct 2019
  • News

Engaging More Deeply with Business in Africa

visitors. “We are focusing on initiatives targeted to improve the economic prosperity of the people.” The message resonated with the HBS group, who visited 20 companies in Nairobi and Mombasa, Kenya; and Lagos, Nigeria, ranging from a View Details
  • 14 Nov 2012
  • Research & Ideas

New Agenda for Corporate Accountability Reporting

How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details
Keywords: by Martha Lagace; Accounting; Energy; Utilities
  • 11 May 2011
  • Research & Ideas

Building a Better Board

stock price doing OK? "It was a 10-minute conversation, and that was that," Kaufman says. These days, the assessment is usually much more wide-spread, taking into account both quantitative and qualitative metrics other than just... View Details
Keywords: by Carmen Nobel
  • May 2008
  • Article

Excess Comovement of Stock Returns: Evidence from Cross-sectional Variation in Nikkei 225 Weights

By: Robin Greenwood
In the presence of limits to arbitrage, cross-sectional variation in periodic investor demand should be related to the degree of comovement of returns. I exploit the unusual weighting system of the Nikkei 225 index in Japan to identify cross-sectional variation in... View Details
Keywords: Stocks; Investment; Investment Return; Market Transactions; Weight; Performance Expectations; Behavior; Japan
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Greenwood, Robin. "Excess Comovement of Stock Returns: Evidence from Cross-sectional Variation in Nikkei 225 Weights." Review of Financial Studies 21, no. 3 (May 2008): 1153–1186.
  • December 2004
  • Teaching Note

Yield Curves and Bond Ratings Tutorial (TN)

By: William E. Fruhan Jr.
Teaching Note to (9-204-712). View Details
Keywords: Internet and the Web; Education; Debt Securities; Service Operations; Measurement and Metrics; Performance Evaluation; Education Industry
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Fruhan, William E., Jr. "Yield Curves and Bond Ratings Tutorial (TN)." Harvard Business School Teaching Note 205-051, December 2004.
  • July 2009 (Revised June 2010)
  • Case

Kim Park (A): Long-lived Nonmonetary Assets

By: David F. Hawkins
A series of caselets exploring the accounting for long-lived nonmonetary assets. View Details
Keywords: Accounting; Financial Reporting; International Accounting; Assets; Asset Management; Standards
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Hawkins, David F. "Kim Park (A): Long-lived Nonmonetary Assets." Harvard Business School Case 110-017, July 2009. (Revised June 2010.)
  • 07 Mar 2017
  • First Look

First Look at New Research, March 7

of Kansas City) The Federal Reserve's Balance Sheet as a Financial-Stability Tool By: Greenwood, Robin, Samuel Gregory Hanson, and Jeremy C. Stein Abstract—We argue that the Federal Reserve should use its balance sheet to help reduce a key threat to View Details
Keywords: Sean Silverthorne
  • December 2002 (Revised January 2004)
  • Case

Basel II: Assessing the Default and Loss Characteristics of Project Finance Loans (A)

By: Benjamin C. Esty and Aldo Sesia
In June 1999, the Basel Committee on Banking Supervision announced plans to revise the capital standards for banks. The Basel Committee believed that project loans were significantly riskier than corporate loans and, therefore, warranted higher capital charges under... View Details
Keywords: Risk and Uncertainty; Project Finance; Financing and Loans; Projects; Standards; Banks and Banking; Banking Industry
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Esty, Benjamin C., and Aldo Sesia. "Basel II: Assessing the Default and Loss Characteristics of Project Finance Loans (A)." Harvard Business School Case 203-035, December 2002. (Revised January 2004.)
  • 20 Nov 2018
  • First Look

New Research and Ideas, November 20, 2018

forthcoming Review of Financial Studies Private Equity and Financial Fragility During the Crisis By: Bernstein, Shai, Josh Lerner, and Filippo Mezzanotti Abstract—Do private equity firms contribute to View Details
Keywords: Dina Gerdeman
  • 20 Dec 2016
  • First Look

December 20, 2016

regulatory guidelines. Finally, I consider how the regulatory process affects small firms' market entry patterns and find that small firms are less likely to be pioneers in new device markets, a fact consistent with relatively higher costs of doing so for more View Details
Keywords: Carmen Nobel
  • 21 Nov 2006
  • First Look

First Look: November 21, 2006

high tax costs when repatriating earnings. Estimates indicate that a one standard deviation increase in the tax burden from repatriating foreign income is associated with a 7.9% increase in the ratio of cash to net assets. In addition, certain firms, specifically those... View Details
Keywords: Sean Silverthorne
  • December 1999 (Revised April 2012)
  • Background Note

Earnings Per Share

By: David F. Hawkins
Discusses accounting rules for earnings per share measurement. The U.S. approach is described in detail and non-U.S. practices are briefly covered. A rewritten version of an earlier note. View Details
Keywords: Business Earnings; Stock Shares; Profit; Governing Rules, Regulations, and Reforms; Measurement and Metrics; United States
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Hawkins, David F. "Earnings Per Share." Harvard Business School Background Note 100-015, December 1999. (Revised April 2012.)
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