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Show Results For
- All HBS Web
(6,716)
- People (11)
- News (1,663)
- Research (3,946)
- Events (34)
- Multimedia (140)
- Faculty Publications (2,805)
- 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
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.)
- February 2003 (Revised November 2003)
- Exercise
Accounting for Pensions at General Motors Corporation (A)
By: David F. Hawkins and Jacob Cohen
A potential investor in General Motors is gathering information about investment in General Motor's stock. The investigation leads the investor to review the General Motor's Web site and several CNBC interviews of General Motors' executives. View Details
Keywords: Investment; Accounting; Compensation and Benefits; Accounting Industry; Accounting Industry; Accounting Industry
Hawkins, David F., and Jacob Cohen. "Accounting for Pensions at General Motors Corporation (A)." Harvard Business School Exercise 103-052, February 2003. (Revised November 2003.)
- 16 Aug 2021
- News
Managers: Compassion and Accountability Aren’t Mutually Exclusive
- September 2013
- Case
The Case of the Unidentified Industries—2013
By: Mihir A. Desai, William E. Fruhan Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance
Desai, Mihir A., William E. Fruhan Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Case 214-028, September 2013.
- February 2003 (Revised November 2003)
- Exercise
Accounting for Pensions at General Motors Corporation (B)
By: David F. Hawkins and Jacob Cohen
A potential investor in General Motor's stock reviews the retiree benefit note data included in the company's 2001 financial statements as part of the investment analysis of the company. View Details
Keywords: Investment; Accounting; Compensation and Benefits; Accounting Industry; Accounting Industry; Accounting Industry
Hawkins, David F., and Jacob Cohen. "Accounting for Pensions at General Motors Corporation (B)." Harvard Business School Exercise 103-053, February 2003. (Revised November 2003.)
- Spring 2017
- Comment
Commentary on Implied Cost of Equity Capital Estimates as Predictors of Accounting Returns and Stock Returns
Wang, Charles C.Y. "Commentary on Implied Cost of Equity Capital Estimates as Predictors of Accounting Returns and Stock Returns." Journal of Financial Reporting 2, no. 1 (Spring 2017): 95–106.
- 11 Jan 2021
- Working Paper Summaries
Accounting for Product Impact in the Airlines Industry
- 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.)
- 2021
- Working Paper
Impact Accounting for Product Use: A Framework and Industry-specific Models
By: George Serafeim and Katie Trinh
This handbook provides the first systematic attempt to generate a framework and industry-specific models for the measurement of impacts on customers and the environment from use of products and services, in monetary terms, that can then be reflected in financial... View Details
Keywords: Impact Measurement; Product Impact; Customer Welfare; Environment; ESG; Product; Customers; Well-being; Environmental Sustainability; Measurement and Metrics; Accounting; Financial Statements; Analysis; Framework
Serafeim, George, and Katie Trinh. "Impact Accounting for Product Use: A Framework and Industry-specific Models." Harvard Business School Working Paper, No. 21-141, June 2021.
- January 2017 (Revised January 2019)
- Case
The Rise and Fall of Lehman Brothers
By: Stuart C. Gilson, Kristin Mugford and Sarah L. Abbott
With nearly $700 billion in assets, Lehman was the largest U.S. bankruptcy in history. In 2007, Lehman achieved record earnings of over $4 billion on revenues of $60 billion. By September 2008 the fourth largest investment bank in the world was bankrupt. How had a... View Details
Keywords: Bankruptcy; Financial Distress; Accounting Policies; Business Ethics; Financial Reporting; Volatility; Judgments; Financial Crisis; Insolvency and Bankruptcy; Financial Liquidity; Investment Banking; Financial Management; Financial Strategy; Corporate Accountability; Corporate Disclosure; Corporate Governance; Crisis Management; Risk Management; Failure; Business and Government Relations; Ethics; Banking Industry; New York (city, NY)
Gilson, Stuart C., Kristin Mugford, and Sarah L. Abbott. "The Rise and Fall of Lehman Brothers." Harvard Business School Case 217-041, January 2017. (Revised January 2019.)
- October 2006 (Revised November 2006)
- Course Overview Note
Instructor's Guide to Leadership and Corporate Accountability (LCA)
By: Lynn S. Paine
To provide instructors with a roadmap to the Harvard Business School's required first-year MBA Course Leadership and Corporate Accountability. Describes the objectives of the course, as well as its structure, content, and guiding framework. A day-by-day synopsis,... View Details
- December 2014
- Article
Market Competition, Earnings Management, and Persistence in Accounting Profitability Around the World
We examine how cross-country differences in product, capital, and labor market competition, and earnings management affect mean reversion in accounting return on assets. Using a sample of 48,465 unique firms from 49 countries, we find that accounting returns mean... View Details
Keywords: Corporate Performance; Valuation; Equity Valuation; Persistence; Competitive Advantage; Institutions; Earnings Management; Labor Market; Capital Markets; Competition; Profit; Performance; Supply and Industry; Financial Statements; Government and Politics; Globalized Markets and Industries
Healy, Paul M., George Serafeim, Suraj Srinivasan, and Gwen Yu. "Market Competition, Earnings Management, and Persistence in Accounting Profitability Around the World." Review of Accounting Studies 19, no. 4 (December 2014): 1281–1308.
- September 2013
- Teaching Note
The Case of the Unidentified Industries—2013
By: Mihir A. Desai, William E. Fruhan, Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
- 10 May 2023
- Video
Driving Climate Performance Through Accountability and Governance
- October 1992 (Revised May 1993)
- Background Note
Diversity in Accounting Principles: A Problem, a Strategic Imperative, or a Strategic Opportunity?
By: William J. Bruns Jr.
Provides an introduction to the diversity of generally accepted accounting principles. An example shows how financial reports in one firm could differ depending on accounting methods and principles selected. Presents arguments that this may be a problem, an imperative... View Details
Bruns, William J., Jr. "Diversity in Accounting Principles: A Problem, a Strategic Imperative, or a Strategic Opportunity?" Harvard Business School Background Note 193-045, October 1992. (Revised May 1993.)
- 2022
- Case
Can Salesforce Compete in the Carbon Accounting Market?
By: Andrew J. Hoffman
This case describes Salesforce's development of Sustainability Cloud, a suite of software tools built to help companies measure, track, and report carbon emissions and other sustainability metrics. The goal of this case is to provide students with a background and... View Details
Keywords: Environmental Accounting; Corporate Social Responsibility and Impact; Corporate Accountability; Applications and Software
Hoffman, Andrew J. "Can Salesforce Compete in the Carbon Accounting Market?" William Davidson Institute Case 6-796-717, 2022.
- 2005
- Book
Levers of Organization Design: How Managers Use Accountability Systems for Greater Performance and Commitment
By: R. Simons
Simons, R. Levers of Organization Design: How Managers Use Accountability Systems for Greater Performance and Commitment. Boston: Harvard Business School Press, 2005.
- Article
How Does Accountability Affect Mission? The Case of a Nonprofit Serving Immigrants and Refugees
By: Rachel Christensen and Alnoor Ebrahim
Christensen, Rachel, and Alnoor Ebrahim. "How Does Accountability Affect Mission? The Case of a Nonprofit Serving Immigrants and Refugees." Nonprofit Management & Leadership 17, no. 2 (Winter 2006).
- 12 Oct 2007
- Working Paper Summaries
Mental Accounting and Small Windfalls: Evidence from an Online Grocer
- 2019
- Working Paper
Does Public Ownership and Accountability Increase Diversity? Evidence from IPOs
By: Rembrand Koning and John-Paul Ferguson
Does public ownership improve employment diversity? Organizational researchers theorize that increased transparency to regulators and the public should lead firms to conform to legal and social norms—but that social closure and decoupling should preserve the status... View Details
Keywords: IPO; Initial Public Offering; Employees; Diversity; Gender; Race; Entrepreneurship; United States
Koning, Rembrand, and John-Paul Ferguson. "Does Public Ownership and Accountability Increase Diversity? Evidence from IPOs." Harvard Business School Working Paper, No. 19-071, January 2019.