financial accounting standards - Publications - Faculty & Research

30 Jun 2010
News

The financial reform bill's hidden blunder

2021
Working Paper

Impact Accounting for Product Use: A Framework and Industry-specific Models

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

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29 Sep 2008
Research & Ideas

Financial Crisis Caution Urged by Faculty Panel

"This is not simply a liquidity crisis or simply a problem of a messed-up financial system," said Merton. Standard financial models remove some of the mystery about... View Details

Keywords: by Martha Lagace; Financial Services

October 2009 (Revised July 2014)
Teaching Note

New Century Financial Corporation

By: Suraj Srinivasan and Krishna G. Palepu

Teaching Note for [109034] and [113-002]. View Details

Keywords: Management Practices and Processes; Business Model; Financial Liquidity; Insolvency and Bankruptcy; Managerial Roles; Accounting Audits; Financial Crisis; Financial Services Industry; United States

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August 1996 (Revised May 1997)
Case

First Investments, Inc.: Analysis of Financial Statements

By: David F. Hawkins

A summer intern is asked to perform a financial value analysis of a company's financial report for the period 1987-1994. View Details

Keywords: Analysis; Financial Statements

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Financial databases: certification and training

Where can I find out about certification for Bloomberg, Capital IQ, and LSEG Workspace (formerly Refinitiv), and Datastream? Bloomberg Certification: Bloomberg offers 3 modules as part of there certification program - Bloomberg View Details

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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Accounting & Management Curriculum - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students MBA Required Curriculum (FIRST YEAR) Financial Reporting and Control (FRC) Recognizing that View Details

August 1998
Article

New International Accounting Standard: Discontinuing Operations

By: David F. Hawkins

Keywords: Global Range; Accounting; Standards

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April 2011 (Revised June 2014)
Case

Securities Lending After the Financial Crisis

By: Robert C. Pozen and Gayle Hameister

In April 2009, Wendy Jefferson had just returned to her office following a whirlwind day of meetings with her newest client, Star Advisor. Jefferson, a financial services consultant, was eager to dig into the information provided to her and her team about the Star... View Details

Keywords: Business Earnings; Debt Securities; Financing and Loans; Investment Funds; Governing Rules, Regulations, and Reforms; Information

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August 2011
Teaching Note

Subprime Crisis and Fair-Value Accounting (TN)

By: Paul Healy, Krishna G. Palepu and George Serafeim

Teaching Note for 109-031. View Details

Keywords: Fair Value Accounting; Mortgages; Standards; Financial Crisis

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September 2010 (Revised July 2012)
Case

Citigroup 2007: Financial Reporting and Regulatory Capital

By: Suraj Srinivasan, Edward J. Riedl and Sharon Katz

This case introduces 1) financial statements for banks, 2) basic regulatory capital calculations, and 3) actions Citigroup must consider under a scenario of continued losses/fair value declines in 2008 (leading to potential violation of regulatory capital). View Details

Keywords: Fair Value Accounting; Financial Reporting; Financial Statements; Financial Crisis; Capital; Financial Strategy; Governing Rules, Regulations, and Reforms; Banking Industry; United States

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01 Oct 2005
News

What Triggers Financial Restatements?

26 Jul 2013
Working Paper Summaries

Accountability of Independent Directors-Evidence from Firms Subject to Securities Litigation

Keywords: by Francois Brochet & Suraj Srinivasan

01 Sep 2016
News

Behind Apple’s Success, An Unprecedented Financial Model

January 2022 (Revised March 2022)
Module Note

Analysis of Financial and Non-Financial Information for Forecasting Performance

By: Charles C.Y. Wang

This note describes the main themes and cases of a teaching module on the analysis of information from, and outside of, financial statements for forecasting firms’ future financial performance. The module’s pedagogical goal is to deepen students’ understanding of the... View Details

Keywords: Financial Reporting; Performance; Analysis; Valuation; Accounting; Finance

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Third Quarter 2018
Article

Why and How Investors Use ESG Information: Evidence from a Global Survey

By: Amir Amel-Zadeh and George Serafeim

Using survey data from a sample of senior investment professionals from mainstream (i.e., not SRI funds) investment organizations, we provide insights into why and how investors use reported environmental, social, and governance (ESG) information. Relevance to... View Details