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(981)
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Show Results For
- All HBS Web
(981)
- News (112)
- Research (773)
- Events (1)
- Multimedia (6)
- Faculty Publications (335)
- August 1997
- Article
Four New U.K. Accounting Standards Proposed
By: David F. Hawkins
Keywords: United Kingdom
Hawkins, David F. "Four New U.K. Accounting Standards Proposed." Special Issue on The State of Small Business. Accounting Bulletin, no. 55 (August 1997).
- 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).
- 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).
- Article
Accounting Standards and the Globalisation of Indian Businesses
By: Gregory S. Miller and V.G. Narayanan
Miller, Gregory S., and V.G. Narayanan. "Accounting Standards and the Globalisation of Indian Businesses." Chartered Accountant 54, no. 1 (July 2005): 50–52.
- July 2010 (Revised March 2013)
- Case
Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts
By: Robert G. Eccles and Kerry Herman
Daren Kemp, a partner at leadership consultancy and executive search firm Heidrick & Struggles, is responsible for the firm's relationship with Standard Chartered Bank (Standard Chartered). Standard Chartered is one of 94 companies in Heidrick's strategic partners... View Details
Keywords: Customer Relationship Management; Service Delivery; Partners and Partnerships; Business Strategy; Consulting Industry; Employment Industry
Eccles, Robert G., and Kerry Herman. "Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts." Harvard Business School Case 411-011, July 2010. (Revised March 2013.)
- 1995
- Working Paper
Research Investigating the Economic Consequences of Accounting Standards
By: R. H. Holthausen and Krishna G. Palepu
- May 1997
- Article
International Accounting Standards Committee's Accelerated Work Program Update
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards Committee's Accelerated Work Program Update." Accounting Bulletin, no. 51 (May 1997).
- August 2008
- Article
The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is... View Details
Keywords: Accounting; Fair Values; Politics; Standard Setting; Fair Value Accounting; Goodwill Accounting; Government Legislation; Agency Theory
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
- September 1997
- Article
Five New Exposure Drafts of International Accounting Standards Released
By: David F. Hawkins
Hawkins, David F. "Five New Exposure Drafts of International Accounting Standards Released." Accounting Bulletin, no. 56 (September 1997).
- 2010
- Dissertation
Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS
By: Gwen Yu
Prior literature shows that investors under-invest in foreign firms due to information asymmetry problems. I posit that differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings of international... View Details
Keywords: Financial Reporting; International Accounting; Standards; Investment Portfolio; Foreign Direct Investment
Yu, Gwen. "Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS." Diss., University of Michigan, 2010. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- June 1998
- Article
Accounting for Soft Costs: New Start-up Activities Cost Standard Consistent with Earlier Advertising Cost Standard
By: David F. Hawkins
Hawkins, David F. "Accounting for Soft Costs: New Start-up Activities Cost Standard Consistent with Earlier Advertising Cost Standard." Accounting Bulletin, no. 65 (June 1998).
- January 1999
- Article
International Accounting Standards: New Interim Financial Reporting Standard Now Effective
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: New Interim Financial Reporting Standard Now Effective." Accounting Bulletin, no. 74 (January 1999).
- November 1998
- Article
FASB May Move toward New International Business Combination Accounting Standard
By: David F. Hawkins
Hawkins, David F. "FASB May Move toward New International Business Combination Accounting Standard." Accounting Bulletin, no. 73 (November 1998).
- Spring 2012
- Article
The Need for Sector-Specific Materiality and Sustainability Reporting Standards
By: Robert G. Eccles, Michael P. Krzus, Jean Rogers and George Serafeim
Even though the supply of sustainability information has increased considerably in the last decade, companies are still failing to disclose material information in a comparable format. We believe this has two downsides. On the one hand, companies are not adequately... View Details
Keywords: Sustainability; Reporting; Standard Setting; Regulation; Environmental Sustainability; Accounting; Standards; Integrated Corporate Reporting; Corporate Disclosure; Competitive Advantage; Capital Markets; Accounting Industry; United States
Eccles, Robert G., Michael P. Krzus, Jean Rogers, and George Serafeim. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards." Journal of Applied Corporate Finance 24, no. 2 (Spring 2012): 65–71.
- March 2015
- Case
Guiding Professional Accountants to Do the Right Thing
By: Paul Healy, V.G. Narayanan and Penelope Rossano
The Ethics Advisory Committee of the Institute of Chartered Accountants in England and Wales (ICAEW) provides training and support for member Chartered Accountants to help them deal with difficult professional situations. Members can seek help through call centers and... View Details
Healy, Paul, V.G. Narayanan, and Penelope Rossano. "Guiding Professional Accountants to Do the Right Thing." Harvard Business School Case 115-028, March 2015.
- 07 Dec 2010
- Working Paper Summaries