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Show Results For
- All HBS Web
(7,324)
- People (11)
- News (1,955)
- Research (4,388)
- Events (32)
- Multimedia (205)
- Faculty Publications (3,313)
- 16 Jul 2020
- News
Crisis offers a chance to rewrite accounting to include impact
- June 1997
- Article
New International Asset Impairment Accounting Standard Proposed
By: David F. Hawkins
Hawkins, David F. "New International Asset Impairment Accounting Standard Proposed." Accounting Bulletin, no. 53 (June 1997).
- June 1998
- Article
International Accounting Standard: New Employee Benefits Standard
By: David F. Hawkins
Hawkins, David F. "International Accounting Standard: New Employee Benefits Standard." Accounting Bulletin, no. 66 (June 1998).
- October 2021 (Revised February 2024)
- Case
Deficits and Debt: The U.S. Current Account
By: Laura Alfaro and Richard Vietor
Alfaro, Laura, and Richard Vietor. "Deficits and Debt: The U.S. Current Account." Harvard Business School Case 322-044, October 2021. (Revised February 2024.)
- August 2017
- Supplement
Accounting for Political Risk at AES (B)
By: Gerardo Pérez Cavazos and Suraj Srinivasan
Supplement to the (A) case, HBS No. 118-023. View Details
Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES (B)." Harvard Business School Supplement 118-024, August 2017.
- 16 Aug 2021
- News
Managers: Compassion and Accountability Aren’t Mutually Exclusive
- 1987
- Book
Relevance Lost: The Rise and Fall of Management Accounting
By: Robert S. Kaplan and H. Thomas Johnson
Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.
- December 2014
- Article
Market Competition, Earnings Management, and Persistence in Accounting Profitability Around the World
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
Healy, Paul M., George Serafeim, Suraj Srinivasan, and Gwen Yu. "Market Competition, Earnings Management, and Persistence in Accounting Profitability Around the World." Review of Accounting Studies 19, no. 4 (December 2014): 1281–1308.
- 11 Jan 2021
- Working Paper Summaries
Accounting for Product Impact in the Airlines Industry
- November 1988
- Article
Confusing Delay, Unscrambling the Different Tax Accounting Rules
By: David F. Hawkins
- 2004
- Report
Seeking NGO-Donor Partnership for Greater Effectiveness and Accountability
By: Alnoor Ebrahim
Keywords: Non-Governmental Organizations; Philanthropy and Charitable Giving; Partners and Partnerships; Governance; Performance Effectiveness
Ebrahim, Alnoor. "Seeking NGO-Donor Partnership for Greater Effectiveness and Accountability." Report, Inter-American Development Bank, May 2004.
- January 1991
- Teaching Note
MCI Communications Corp.: National Accounts Program, Teaching Note
Keywords: Telecommunications Industry
- 1995
- Working Paper
Research Investigating the Economic Consequences of Accounting Standards
By: R. H. Holthausen and Krishna G. Palepu
- April 1997
- Article
1997 CFA Level I and II Accounting Review
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "1997 CFA Level I and II Accounting Review." Accounting Bulletin, no. 50 (April 1997).
- 06 Aug 2014
- News
An Insider's Account of the Yahoo-Alibaba Deal
- 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
- 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).