Biological Asset Accounting - Publications - Faculty & Research

02 May 2017
First Look

First Look at New Research: May 2, 2017

two new measures of bank productivity: one focused on deposit-taking productivity and one focused on asset productivity. We then use these measures to evaluate the cross-section of bank value. Both productivity measures are strongly value... View Details

Keywords: Carmen Nobel

23 Jun 2008
Research & Ideas

Innovative Ways to Encourage Personal Savings

support every low- to moderate-income family, says Tufano. Beyond valuable programs like Social Security, tax breaks for savers, or auto-enrollment initiatives, there are more innovative and exciting projects: Prize-linked savings View Details

Keywords: by Martha Lagace; Financial Services

01 Jan 2014
News

To Spot Financial Trouble Early, Use Three Circles: A conversation with Blythe McGarvie of Harvard Business School

12 Oct 2017
News

Fighting Poverty One Neighborhood at a Time

all residents,” he notes. Majors emphasizes that he and his colleagues are careful to “listen first and talk later.” “Each neighborhood’s context and assets are unique. There is no cookie-cutter solution. Many clients have been battling... View Details

Keywords: Deborah Blagg

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

Profile

Raja Bobbili

far? I work at a small firm with a big mandate – we have a pool of capital that we can invest in any asset class, industry and geography. I enjoy the intellectual freedom that comes with that and take pride in the sense of View Details

Keywords: Investment Management / Hedge Fund

29 May 2014
Research & Ideas

Research Symposium 2014

to favor this experienced view." He cited the example of several meetings in the year 2000, during which the Financial Accounting Standards Board was hashing out rules regarding mergers and acquisitions. At issue was the topic of... View Details

Keywords: by Carmen Nobel; Accounting; Accounting

01 Mar 2011
News

Wyss Celebrated for Career, Conservation

Wyss: Thanks the HBS Health Industry Alumni Association for presenting him with the Beatrice D. Ellerin Alumni Achievement Award. Related Links 2007 Alumni Achievement profile Hansjörg Wyss Institute for Biologically Inspired Engineering... View Details

Keywords: Ambulatory Health Care Services; Health, Social Assistance; Religious, Grantmaking, Civic, Professional, and Similar Organizations; Personal Services

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

Citation

Educators

Purchase

08 Sep 2003
Research & Ideas

A Bold Proposal for Investment Reform

time. (Of course, we later learned that this performance was over-stated due to accounting problems at Enron.) Unless we can ensure that analysts and professional investors use information to evaluate a company's long-term fundamentals,... View Details

Keywords: by Ann Cullen; Financial Services

17 Oct 2014
Research & Ideas

New Treasury Rules Help Long-Retirement Planning

it occurs shortly after retirement. To achieve their multiple retirement goals, workers should use part of their assets within their retirement plans to buy a deferred life annuity that starts paying out at age 75, 80, or 85. Then they... View Details

Keywords: by Robert Pozen; Financial Services

24 May 2004
Research & Ideas

When Reputation Trumps Regulation

U.S.-listed foreign firm. Siegel collects evidence from a core sample of Mexican firms to show that some insiders from foreign-listed firms exploit this lax enforcement and run off with the firm's assets with impunity, while others learn... View Details

Keywords: by Ann Cullen

01 Feb 2000
Research & Ideas

Keeping Track: Performance Measurement, Control & Strategy

Measurement & Control Systems for Implementing Strategy, published by Prentice Hall. Q: What's the context for the development of this book? Simons: My colleagues and I in the School's Accounting and Control Unit have spent a lot of... View Details

Keywords: Re: Robert Simons

Web

1.2 General Statement of Conduct | MBA

1.2 General Statement of Conduct It is the expectation of HBS that all students, whether or not they are on campus or are currently enrolled as degree candidates, will behave in a mature and responsible manner. This expectation for mature and responsible conduct also... View Details

2013
Working Paper

FIN Around the World: The Contribution of Financing Activity to Profitability

By: Russell Lundholm, George Serafeim and Gwen Yu

We study how the availability of domestic credit influences the contribution that financing activities make to a firm's return on equity (ROE). Using a sample of 51,866 firms from 69 countries, we find that financing activities contribute more to a firm's ROE in... View Details

Keywords: Domestic Credit; Return Of Equity; Corporate Performance; Financial Statement Analysis; Financial Statements; Valuation; Cost of Capital; Asset Pricing; Economic Growth

Citation

SSRN

2005
Working Paper

Can Mutual Fund Managers Pick Stocks? Evidence from Their Trades Prior to Earnings Announcements

By: Malcolm Baker, Lubomir Litov, Jessica Wachter and Jeffrey Wurgler

We consider measures of stock-picking skill of mutual fund managers based on the earnings announcement returns of the stocks that they hold and trade. Relative to standard approaches, this approach focuses on an especially informative subset of the returns data,... View Details

Keywords: Stocks; Asset Management; Business Earnings; Forecasting and Prediction; Competency and Skills

Citation

Read Now

23 May 2011
Op-Ed

Leading and Lagging Countries in Contributing to a Sustainable Society

at the number of times investors accessed environmental and social data on Bloomberg terminals and ranked countries based on the number of "hits," accounting for the size of each country's capital market. We also developed a call to... View Details

Keywords: by Robert G. Eccles & George Serafeim

Person Page

Media

This lists media reports covering my firm dollarDEX Investments or me (or my colleagues), or columns written by me (or my colleagues). There are all... View Details

January 1984 (Revised August 1988)
Background Note

Valuation Techniques

By: Howard H. Stevenson and Michael J. Roberts

Describes several approaches to valuation of a going concern: assets, earnings, and cash flow. View Details

Keywords: Valuation; Business Earnings; Assets; Cash Flow

Citation

Educators

Purchase

December 2008
Case

Merrimack Tractors and Mowers: LIFO or FIFO?

By: William J. Bruns Jr., Sharon Bruns and Susan S. Hameling

At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem,... View Details