Accountability - Publications - Faculty & Research

19 Aug 2011
Working Paper Summaries

The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?

Keywords: by Christopher Marquis & Michael W. Toffel

1987
Book

Relevance Lost: The Rise and Fall of Management Accounting

By: Robert S. Kaplan and H. Thomas Johnson

Keywords: Accounting; Management

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Finance and Accounting Courses | HBS Online

06 Aug 2014
News

An Insider's Account of the Yahoo-Alibaba Deal

Keywords: international deal; China; Internet; Yahoo; News, Library, Internet, and Other Services; Information

December 2014
Article

Market Competition, Earnings Management, and Persistence in Accounting Profitability Around the World

By: Paul M. Healy, George Serafeim, Suraj Srinivasan and Gwen Yu

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

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April 1997
Article

1997 CFA Level I and II Accounting Review

By: David F. Hawkins

Keywords: Accounting

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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

Keywords: Leadership; Corporate Accountability

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October 1994
Article

Stock Buybacks: Avoid Accounting and Financial Statistic Traps

By: David F. Hawkins

Keywords: Stocks; Accounting; Finance

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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

Keywords: Accounting; Problems and Challenges; Strategy; Opportunities

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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

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13 Feb 2017
News

People Trying to Save Prefer Accounts That Are Hard to Tap

10 Dec 2012
News

Harvard Business School's Robert Eccles to Chair Sustainability Accounting Standards Board

Web

Accounting & Management Awards & Honors - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students 2024 Jonas Heese : Winner of the Best Paper Award at the 2024 Review of Accounting Studies... View Details

April 2002
Teaching Note

Accounting for the Intel Pentium Chip Flaw TN

By: Gregory S. Miller and V.G. Narayanan

Teaching Note for (9-101-072). View Details

Keywords: Computer Industry

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Article

Accounting Standards and the Globalisation of Indian Businesses

By: Gregory S. Miller and V.G. Narayanan

Keywords: Standards; Globalization; Business Ventures; India

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1986
Other Unpublished Work

Block Grants and the Accountability of Capital Spending

By: Dutch Leonard and Howard L. Frant

Keywords: Sovereign Finance; Capital; Spending

Citation

August 1980 (Revised June 1985)
Background Note

Management Accounting, Part II: Manufacturing Cost Accounting Systems

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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

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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

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