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- All HBS Web
(1,944)
- People (1)
- News (331)
- Research (1,290)
- Events (3)
- Multimedia (2)
- Faculty Publications (691)
Brian K. Baik
Brian Baik is an assistant professor in the Accounting and Management Unit at Harvard Business School. He teaches the Financial Reporting and Control course in the MBA required curriculum.
Professor Baik studies how information, financial reporting, and... View Details
- April 2018 (Revised December 2018)
- Case
The Whistleblower at International Game Technology
By: Aiyesha Dey, Jonas Heese and James Weber
Robert Mayhem, a senior manager at International Game Technology, had filed a whistleblower report with the U.S. Securities and Exchange Commission alleging that the company had misstatements in its financial reports. Mayhem’s report involved IGT’s practice of... View Details
Dey, Aiyesha, Jonas Heese, and James Weber. "The Whistleblower at International Game Technology." Harvard Business School Case 118-061, April 2018. (Revised December 2018.)
- September 2023
- Article
Stock Price Reactions to ESG News: The Role of ESG Ratings and Disagreement
By: George Serafeim and Aaron Yoon
We investigate whether ESG ratings predict future ESG news and the associated market reactions. We find that the consensus rating predicts future news, but its predictive ability diminishes for firms with large disagreement between raters. Relation between news and... View Details
Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Disclosure; ESG Ratings; ESG Reporting; ESG Disclosure Metrics; Sustainability; Investments; Disagreement; Rating Disagreement; Ratings; Environmental Sustainability; Social Issues; Corporate Social Responsibility and Impact; Performance; News; Investment; Financial Markets; Stocks; Price
Serafeim, George, and Aaron Yoon. "Stock Price Reactions to ESG News: The Role of ESG Ratings and Disagreement." Special Issue on RAST 2022 Conference. Review of Accounting Studies 28, no. 3 (September 2023): 1500–1530.
- November 2008 (Revised November 2024)
- Case
The Fall of Enron
By: Paul Healy and Krishna Palepu
The case traces the rise of Enron, covering the company's business innovations, personnel management, and risk management processes. It then examines the company's dramatic fall including the extension of its trading model into questionable new businesses, the... View Details
Keywords: Risk Management; Management Practices and Processes; Crime and Corruption; Financial Reporting; Corporate Governance; Governing and Advisory Boards
Healy, Paul, and Krishna Palepu. "The Fall of Enron." Harvard Business School Case 109-039, November 2008. (Revised November 2024.)
- January 2011 (Revised August 2011)
- Supplement
Kanebo Ltd. (C)
By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno
The exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards. View Details
Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (C)." Harvard Business School Supplement 111-068, January 2011. (Revised August 2011.)
- February 2012 (Revised December 2012)
- Supplement
Sino-Forest (B)
By: David F. Hawkins
Excerpts from a hedge fund's report accusing a Chinese bond company of using fraudulent financial statements. View Details
Keywords: Financial Statements; Crime and Corruption; Accounting Audits; Business Earnings; Financial Services Industry; China
Hawkins, David F. "Sino-Forest (B)." Harvard Business School Supplement 112-066, February 2012. (Revised December 2012.)
Charles C.Y. Wang
Charles C.Y. Wang is the Tandon Family Professor of Business Administration at Harvard Business School. He is a research member of the European Corporate Governance Institute (ECGI) and an associate editor of Management Science and Journal of Accounting Research,... View Details
- TeachingInterests
Online Teaching
By: V.G. Narayanan
I teach introductory financial reporting online through HBS Online. View Details
- 2015
- Chapter
Corporate and Integrated Reporting: A Functional Perspective
By: Robert G. Eccles and George Serafeim
In this chapter, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to effectively perform these functions. We describe the concept of integrated... View Details
Eccles, Robert G., and George Serafeim. "Corporate and Integrated Reporting: A Functional Perspective." In Corporate Stewardship: Achieving Sustainable Effectiveness, edited by Susan Albers Mohrman, James O'Toole, and Edward E. Lawler. Sheffield, UK: Greenleaf Publishing, 2015.
- July 2006 (Revised March 2008)
- Case
Changan Automobile Co., Ltd.
By: Dennis Campbell and Donglin Xia
Chairman Yin Jiaxu must communicate that the company's extraordinary reported performance in 2002 reflects Changan's unique strategy within the competitive dynamics of China's automobile industry. Changan's 2002 annual report demonstrated an extraordinary level of... View Details
Keywords: Financial Reporting; Ethics; Corporate Disclosure; Media; Business and Shareholder Relations; Auto Industry; China
Campbell, Dennis, and Donglin Xia. "Changan Automobile Co., Ltd." Harvard Business School Case 107-006, July 2006. (Revised March 2008.)
- November 2010 (Revised August 2011)
- Case
Australian Vintage Ltd.
By: David F. Hawkins
Following International Financial Reporting Standards guidance company records a number of significant losses and a related deferred tax asset. View Details
Keywords: Accounting; International Accounting; Financial Statements; Financial Reporting; Taxation; Business or Company Management; Asset Management; Assets; Financial Management; Standards; Australia
Hawkins, David F. "Australian Vintage Ltd." Harvard Business School Case 111-034, November 2010. (Revised August 2011.)
- August 2001 (Revised May 2004)
- Case
Maria Hernandez & Associates
By: William J. Bruns Jr.
This case presents the situation of an unemployed web page designer who starts a new consulting firm with personal savings and a family loan. Two months later, she is to report on operations to her father, using financial reports she must design and construct. View Details
Keywords: Financial Reporting; Accounting; Business Startups; Design; Borrowing and Debt; Service Industry
Bruns, William J., Jr. "Maria Hernandez & Associates." Harvard Business School Case 902-401, August 2001. (Revised May 2004.)
- 18 Jun 2012
- News
Sustainability rises up corporate agenda
- April 1989 (Revised September 1989)
- Case
CIBA-GEIGY AG: Impact of Inflation and Currency Fluctuations
By: Hugo Uyterhoeven
The chairman of the second-largest Swiss multinational company is preparing for a board discussion on the impact of a constantly strengthening Swiss franc. The case raises strategic issues in terms of international competitiveness, financial reporting issues of how to... View Details
Keywords: Inflation and Deflation; Currency; Financial Management; Multinational Firms and Management; Problems and Challenges; Risk and Uncertainty; Competitive Strategy; Switzerland
Uyterhoeven, Hugo. "CIBA-GEIGY AG: Impact of Inflation and Currency Fluctuations." Harvard Business School Case 389-176, April 1989. (Revised September 1989.)
Jonas Heese
Jonas Heese is a Professor of Business Administration in the Accounting & Management (A&M) Unit at Harvard Business School.He serves as a course head of Financial Reporting and Control in the MBA core curriculum and teaches The Anatomy of... View Details
- March 2009
- Article
Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment
By: Mihir Desai and Dhammika Dharmapala
This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to... View Details
Desai, Mihir, and Dhammika Dharmapala. "Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment." National Tax Journal 62, no. 1 (March 2009): 169–186.
- September 20, 2024
- Article
It’s Time to Unbundle ESG
By: Aaron K. Chatterji and Michael W. Toffel
ESG is at an inflection point. It has come to represent a broad and inchoate aspiration for what business should be doing beyond maximizing shareholder value. With ESG advocates on the defensive, business leaders need a new roadmap to determine which factors to... View Details
Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; ESG Reporting; ESG Disclosure; Sustainability; Climate; Climate Finance; Climate Risk; Social Accounting; Investment; Governance; Safety; Climate Change; Environmental Sustainability; Corporate Social Responsibility and Impact; Financial Services Industry
Chatterji, Aaron K., and Michael W. Toffel. "It’s Time to Unbundle ESG." Harvard Business Review (website) (September 20, 2024).
- December 1999 (Revised March 2001)
- Case
Machinery International (A)
By: David F. Hawkins
A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes. A rewritten version of an earlier case. View Details
Keywords: Machinery and Machining; Financial Statements; Financial Reporting; Currency; Money; Accounting; Valuation; Manufacturing Industry; Accounting Industry; United States
Hawkins, David F. "Machinery International (A)." Harvard Business School Case 100-012, December 1999. (Revised March 2001.)
- January 2012 (Revised May 2013)
- Case
Integrated Assurance at Philips Electronics N.V.
By: Robert G. Eccles and Daniela Saltzman
Philips Electronics is a leader in integrated reporting. In 2010 it produced its third generation report. Since its first report in 2008, Philips' integrated reports and its integrated reporting website had grown in sophistication. In planning for its integrated report... View Details
Eccles, Robert G., and Daniela Saltzman. "Integrated Assurance at Philips Electronics N.V." Harvard Business School Case 412-054, January 2012. (Revised May 2013.)