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Show Results For
- All HBS Web
(7,390)
- People (11)
- News (2,030)
- Research (4,431)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,368)
- June 2020 (Revised February 2021)
- Supplement
Accounting for Leases at American Airlines (B)
By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
This is a supplement to the “Accounting for Leases at American Airlines (A)” case. The (B) case describes American Airlines’ financial results for the first quarter of 2020, as well as the continuing effects of coronavirus on the airline industry. View Details
Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Health Pandemics; Accounting Industry; Accounting Industry; North and Central America; United States
Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (B)." Harvard Business School Supplement 120-113, June 2020. (Revised February 2021.)
- August 4, 2000
- Article
Film Producer and Distributor Accounting Standard Standardized
By: David F. Hawkins
Hawkins, David F. "Film Producer and Distributor Accounting Standard Standardized." Accounting Bulletin, no. 89 (August 4, 2000).
- October 2023
- Teaching Note
Fermenting Accounting Problems at Vermont Kombucha Corp.
By: Tatiana Sandino and Marshal Herrmann
Teaching Note for HBS Case No. 123-064. View Details
- May 2024
- Teaching Note
Deficits and Debt: The U.S. Current Account
By: Laura Alfaro and Richard Vietor
Teaching Note for HBS Case No. 322-044. View Details
- November 1997
- Article
New International Accounting Segment Disclosure Standard Explained
By: David F. Hawkins
Hawkins, David F. "New International Accounting Segment Disclosure Standard Explained." Accounting Bulletin, no. 58 (November 1997).
- March 1983 (Revised March 1988)
- Case
American Standard, Inc.: The Inflation Accounting System
By: William J. Bruns Jr. and Julie H. Hertenstein
Bruns, William J., Jr., and Julie H. Hertenstein. "American Standard, Inc.: The Inflation Accounting System." Harvard Business School Case 183-169, March 1983. (Revised March 1988.)
- 10 May 2023
- Video
Driving Climate Performance Through Accountability and Governance
- December 1995
- Article
Primer on New Stock Option Accounting Alternatives
By: David F. Hawkins
Hawkins, David F. "Primer on New Stock Option Accounting Alternatives." Accounting Bulletin, no. 34 (December 1995).
- April 1999
- Article
Keeping Score: Accounting and Issues and e-Commerce
By: David F. Hawkins
Hawkins, David F. "Keeping Score: Accounting and Issues and e-Commerce." Accounting Bulletin, no. 80 (April 1999).
- 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.)
- 2013
- Working Paper
Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation
By: Francois Brochet and Suraj Srinivasan
We examine which independent directors are held accountable when investors sue firms for financial and disclosure related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over... View Details
Brochet, Francois, and Suraj Srinivasan. "Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation." Working Paper, 2013. (Harvard Business School Working Paper, No. 13-104, June 2013.)
- May 2022
- Article
Can Gambling Increase Savings? Empirical Evidence on Prize-Linked Savings Accounts
By: Shawn A. Cole, Benjamin Iverson and Peter Tufano
This paper studies the adoption and impact of prize-linked savings (PLS) accounts, which offer lottery-like payouts to individual account holders in lieu of interest. Using microlevel data from a bank in South Africa, we show that PLS is attractive to a broad group of... View Details
Keywords: Household Finance; Banking; Savings; Prize-linked Savings; Lottery; Household; Personal Finance; Saving; Banks and Banking
Cole, Shawn A., Benjamin Iverson, and Peter Tufano. "Can Gambling Increase Savings? Empirical Evidence on Prize-Linked Savings Accounts." Management Science 68, no. 5 (May 2022): 3282–3308.
- Web
Accounting & Management Doctoral Students - Faculty & Research
Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students Ji Ho Kim Yiwei Li Trang Nguyen Konstantin Pavlenkov Ria Sen Albert Shin Wenxin Wang Siyu Zhang View Details
- 2020
- Working Paper
Is Accounting Useful for Forecasting GDP Growth? A Machine Learning Perspective
We provide a comprehensive examination of whether, to what extent, and which accounting variables are useful for improving the predictive accuracy of GDP growth forecasts. We leverage statistical models that accommodate a broad set of (341) variables—outnumbering the... View Details
Keywords: Big Data; Elastic Net; GDP Growth; Machine Learning; Macro Forecasting; Short Fat Data; Accounting; Economic Growth; Forecasting and Prediction; Analytics and Data Science
Datar, Srikant, Apurv Jain, Charles C.Y. Wang, and Siyu Zhang. "Is Accounting Useful for Forecasting GDP Growth? A Machine Learning Perspective." Harvard Business School Working Paper, No. 21-113, December 2020.
- July 2003
- Article
Fair Value Accounting For Restricted Stock Awards
By: David Hawkins
Keywords: Fair Value Accounting
Hawkins, David. "Fair Value Accounting For Restricted Stock Awards." Accounting Bulletin, no. 122 (July 2003).
- 1987
- Chapter
How Cost Accounting Systematically Distorts Product Costs
By: Robert S. Kaplan and Robin Cooper
Kaplan, Robert S., and Robin Cooper. "How Cost Accounting Systematically Distorts Product Costs." Chap. 8 in Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 204–228. Boston: Harvard Business School Press, 1987.
- February 21, 2001
- Article
This Is It: New Goodwill Accounting Explained
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "This Is It: New Goodwill Accounting Explained." Accounting Bulletin, no. 95 (February 21, 2001).