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  • 04 Jun 2007
  • Research & Ideas

Is Health Care Making You Better—or Dead?

get there—this is a classic public good—is for the government to require this kind of disclosure, and to have something like generally accepted accounting principles and audits so it goes beyond "trust us." I think that's what... View Details
Keywords: by Sean Silverthorne; Health
  • November 1999 (Revised November 2000)
  • Case

International Business Machines Corporation (C)

By: David F. Hawkins
A financial analyst is examining IBM's 1998 tax note to understand better how the company's 1998 tax note was determined. Teaching purpose: Illustrates deferred tax accounting. View Details
Keywords: History; Earnings Management; Taxation; Decision Making; Business Model; Business Earnings; Information Infrastructure; Mathematical Methods; Private Sector; Accounting Audits; Accounting Industry; Computer Industry
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  • 07 Dec 2010
  • First Look

First Look: Dec. 7

exhibit a decline in information asymmetry, with the decline increasing as EV reporting evolves to address methodological deficiencies and to permit more comparability across firms. The decrease in information asymmetry is contingent on providing an View Details
Keywords: Sean Silverthorne
  • 07 Oct 2008
  • First Look

First Look: October 7, 2008

sustainability. For example, the CEO of Ujjivan, Samit Ghosh, decides to strengthen the Audit Team and implements new loan products. Purchase this supplement: http://harvardbusinessonline.hbsp.harvard.edu/... View Details
Keywords: Martha Lagace
  • 16 Jul 2013
  • First Look

First Look: July 16

defendants. The likelihood of being named is greater for audit committee members and directors who sell stock during the class period. Named directors receive more negative recommendations from Institutional Shareholder Services (ISS), a... View Details
Keywords: Anna Secino
  • 19 Oct 2010
  • First Look

First Look: October 19, 2010

gap. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/111023-PDF-ENG Batson International, S.A. (B) David F. HawkinsHarvard Business School Supplement 111-024 A surprise internal audit of a division's accounting practices reveals... View Details
Keywords: Sean Silverthorne
  • December 2004
  • Article

Market Valuation and Merger Waves

By: Matthew Rhodes-Kropf and S. Viswanathan
Does valuation affect mergers? Data suggest that periods of stock merger activity are correlated with high market valuations. The naïve explanation that overvalued bidders wish to use stock is incomplete because targets should not be eager to accept stock. However, we... View Details
Keywords: Mergers and Acquisitions; Valuation; Market Transactions; Value; Cash; Stocks; Corporate Social Responsibility and Impact; Bids and Bidding; Market Design; Stock Shares; Accounting Audits; Performance Evaluation
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  • 05 Nov 2007
  • What Do You Think?

Why Is Succession So Badly Managed?

"Perhaps the existence of a succession plan should be included in every BCP (Business Continuity Planning) assessment that is conducted by an audit firm for publicly-traded companies." Given the general importance of succession... View Details
Keywords: Re: James L. Heskett
  • 07 Oct 2002
  • Research & Ideas

What Leaders Need to Do To Restore Investor Confidence

look at the design of option plans and be much more careful about the rate at which they vest. There'll be talk about whether some of the proceeds should go into incentive banks, with a claw-back if there's poor performance. We'll talk about whether directors on View Details
Keywords: by Harvard Management Update
  • 28 Apr 2003
  • Research & Ideas

Shareholders Key to Corporate Reform

more balanced and comprehensive if management believes that directors might seek an independent opinion. It should be noted that there is a precedent for providing directors with independent funding: The Sarbanes-Oxley Act requires that View Details
Keywords: by Cynthia A. Montgomery & Rhonda Kaufman
  • 09 May 2018
  • Research & Ideas

A Simple Way for Restaurant Inspectors to Improve Food Safety

factories in the US,” Toffel says. Timing is everything Previous research showed that the accuracy of third-party audits is affected by factors such as the inspector’s gender and work experience. Ibáñez and Toffel wanted to look at the... View Details
Keywords: by Carmen Nobel; Food & Beverage; Service
  • January 2011 (Revised July 2011)
  • Case

Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants

By: David F. Hawkins
Analyst questions the value of accounting measurement of earnings per share and stock option costs for equity valuation purposes. View Details
Keywords: Earnings Management; Business Earnings; Employee Stock Ownership Plan; Stock Shares; Employee Ownership; Stock Options; Equity; Accounting Audits; Valuation; Profit Sharing; Accounting Industry
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  • 21 Aug 2012
  • First Look

First Look: August 21

management roles of management, audit committee and the external auditor. Purchase this case:http://hbr.org/search/113002-PDF-ENG How Much? (A) Clayton RoseHarvard Business School Case 313-004 The leader of a small business team must deal... View Details
Keywords: Sean Silverthorne
  • 05 May 2003
  • Research & Ideas

Sharing the Responsibility of Corporate Governance

First, information of the sort that would allow shareholders to police corporate behavior on issues, such as the use of child labor, is not easily accessible. Although some companies, such as Royal Dutch Shell, have started to publish View Details
Keywords: by Carla Tishler
  • 03 Apr 2012
  • First Look

First Look: April 3

auditor for both the financial and nonfinancial information contained in the integrated report, but these are covered by separate assurance opinions. Among the challenges of providing an integrated audit is getting the internal... View Details
Keywords: Carmen Nobel
  • 19 Mar 2013
  • First Look

First Look: March 19

recently faced a corruption enforcement action, employ a Big Four audit firm, and have a higher percentage of independent directors. Controlling for these effects, we find that firms with abnormally low anticorruption efforts have... View Details
Keywords: Sean Silverthorne
  • 05 Jul 2011
  • First Look

First Look: July 5

of IFRS Authors:Karthik Ramanna and Ewa Sletten Abstract If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several... View Details
Keywords: Sean Silverthorne
  • 19 Jun 2007
  • First Look

First Look: June 19, 2007

demand for auditing by the licensor. We characterize the optimal royalty contract, accounting system choice by the licensee, and audit strategy choice by the licensor. We show when the owner prefers to... View Details
Keywords: Martha Lagace
  • 17 Mar 2015
  • First Look

First Look: March 17

their ongoing relationships with suppliers; and the gender diversity of their audit teams. Providing the first comprehensive and systematic findings on supply chain monitoring, our study identifies previously overlooked transaction costs... View Details
Keywords: Sean Silverthorne
  • 13 Aug 2020
  • Research & Ideas

6 Ways to Support COVID-Weary Employees

and are highly work-engaged. All of this suggests a multi-pronged solution to contagious presenteeism: Remove financial incentives for it by providing paid sick leave, audit work designs for features that evoke undue pressure for... View Details
Keywords: by Dina Gerdeman

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