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  • All HBS Web  (58)
    • News  (2)
    • Research  (55)
  • Faculty Publications  (32)

Show Results For

  • All HBS Web  (58)
    • News  (2)
    • Research  (55)
  • Faculty Publications  (32)
← Page 2 of 58 Results →
  • November 2010 (Revised January 2011)
  • Supplement

DoubleClick, Inc.: Accumulated Other Comprehensive Income

By: David F. Hawkins
FASB and IASB proposal to require comprehensive income statements. View Details
Keywords: Business Earnings; Financial Statements; Governing Rules, Regulations, and Reforms
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Hawkins, David F. "DoubleClick, Inc.: Accumulated Other Comprehensive Income." Harvard Business School Supplement 111-054, November 2010. (Revised January 2011.)

    Towards an Understanding of the Role of Standard Setters in Standard Setting

    Journal of Accounting and Economics Vol. 55, No. 1 (February 2013), pp. 66–90.

    We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners... View Details
    • November 2010 (Revised February 2011)
    • Case

    BonneSante S.A.

    By: David F. Hawkins
    IASB and FASB propose new lease accounting rules and the owner of a French chain of fast food outlets is concerned about the impact on his company's balance sheets. View Details
    Keywords: Financial Reporting; International Accounting; Policy; Standards; Leasing; Food and Beverage Industry; Retail Industry; France
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    Hawkins, David F. "BonneSante S.A." Harvard Business School Case 111-063, November 2010. (Revised February 2011.)
    • January 2011 (Revised July 2011)
    • Case

    Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)

    By: David F. Hawkins
    The IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge. View Details
    Keywords: Financial Reporting; International Accounting; Trade; International Finance; Standards; Strength and Weakness; Natural Disasters; Crisis Management; Governance Controls; Governing Rules, Regulations, and Reforms; Energy Industry; India
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    Hawkins, David F. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)." Harvard Business School Case 111-062, January 2011. (Revised July 2011.)
    • 03 Nov 2003
    • What Do You Think?

    Can Investors Have Too Much Accounting Transparency?

    Summing Up Basic conclusions that can be drawn from responses to this month's column are that it may or may not be useful to try to legislate accounting transparency. But such efforts address symptoms, not causes, of behaviors leading to purposely misleading financial... View Details
    Keywords: by James Heskett
    • 30 Jun 2013
    • News

    Accounting rule change undermines US banks

    • 2011
    • Book

    Fair Value Measurements Answer Book

    By: H. David Sherman
    Save time and eliminate uncertainties with the Fair Value Measurements Answer Book (formerly the FAS 157 Answer Book), the most comprehensive and authoritative resource for getting quick and accurate information about the adoption, planning, and implementation of ASC... View Details
    Keywords: ASC Topic 820; Fair Value Accounting; Corporate Disclosure
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    Sherman, H. David. Fair Value Measurements Answer Book. Chicago, IL: CCH Incorporated, 2011.
    • 17 Sep 2007
    • Working Paper Summaries

    Evidence on the Effects of Unverifiable Fair-Value Accounting

    Keywords: by Karthik Ramanna & Ross L. Watts
    • June 1995
    • Case

    Banc One Corporation (A)

    As Banc One's use of derivatives had proliferated, investors and analysts had expressed increasing concern about the size of derivative portfolios, the potential sensitivity of their value to interest rate swings, and the lack of standardized reporting on their use.... View Details
    Keywords: Credit Derivatives and Swaps; Investment Banking; Financial Reporting; Annual Reports; Banking Industry
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    Barth, Mary E., and Dale Coxe. "Banc One Corporation (A)." Harvard Business School Case 195-207, June 1995.
    • 07 Dec 2010
    • Working Paper Summaries

    Towards an Understanding of the Role of Standard Setters in Standard Setting

    Keywords: by Abigail Allen & Karthik Ramanna; Accounting
    • 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
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    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.)
    • December 2010
    • Article

    Implications for GAAP from an Analysis of Positive Research in Accounting

    By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner
    Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details
    Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting
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    Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246–286. (Presented at the 2009 Journal of Accounting & Economics Conference.)
    • 2014
    • Working Paper

    Agenda Setting at the FASB: Evidence from the Role of the FASAC

    By: Abigail Allen
    I examine the extent to which the FASB's agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using the FASB's consultation with the FASAC as a lens through which to view... View Details
    Keywords: Accounting; Accounting Industry; United States
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    Allen, Abigail. "Agenda Setting at the FASB: Evidence from the Role of the FASAC." Harvard Business School Working Paper, No. 15-042, December 2014.
    • Article

    Transparency as a Solution for the Hospital Capacity Problem

    By: Regina E. Herzlinger
    COVID dramatically clarified a shortcoming in our great healthcare system, but like everything in the world, it has its shortcomings. What we see through the apex of COVID is that many hospitals in hotspot areas cannot provide an adequate supply of beds. Although the... View Details
    Keywords: Hospital Capacity; Health Care and Treatment; Performance Capacity; Planning; Cooperation
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    Herzlinger, Regina E. "Transparency as a Solution for the Hospital Capacity Problem." Ohio State Law Journal 82, no. 5 (December 2021): 787–794.
    • February 18, 2022
    • Article

    Transparency as a Solution for COVID-19 Related Hospital Capacity Issues

    By: Regina E. Herzlinger and Richard Boxer
    In the initial phases of the COVID-19 pandemic, many U.S. hospitals could not provide an adequate supply of beds to meet demand. Solving the problem of hospital bed capacity is of great importance in the “new normal,” which requires recognizing that SARS-CoV-2 is but... View Details
    Keywords: COVID; COVID-19 Pandemic; Health Care; Health Care Demand; Health Care Delivery; Health Care Industry; Health Care Operations; Health Care Policy; Transparency; Hospital; Hospital Management; Hospitals; Health Pandemics; Health Care and Treatment; Service Delivery; Operations; Performance Capacity; Policy; Health Industry
    Citation
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    Herzlinger, Regina E., and Richard Boxer. "Transparency as a Solution for COVID-19 Related Hospital Capacity Issues." Health Affairs Forefront (February 18, 2022).
    • 2007
    • Book

    An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe

    By: Joanne G Horton, Richard H. Macve and George Serafeim
    "Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details
    Keywords: Transition; Financial Instruments; Framework; Market Entry and Exit; Insurance; Revenue Recognition; Fair Value Accounting; Standards; United Kingdom
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    Horton, Joanne G., Richard H. Macve, and George Serafeim. An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe. London, UK: Institute of Chartered Accountants in England and Wales, Centre for Business Performance, 2007.
    • 24 Feb 2022
    • Op-Ed

    Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC

    require hospitals to note their plans for meeting surges in capacity in their financial disclosures, most likely as accounts called “contingent liabilities,” events that are likely to cause expenses in the future. In general, FASB would... View Details
    Keywords: by Regina Herzlinger and Richard Boxer; Health
    • 11 Oct 2006
    • What Do You Think?

    How Do We Respond to the “Dependency Ratio” Dilemma?

    for all to work forever" to Deepak Alse's, "Do not retire employees; treat them as part of an extended family where their services may be required." The timeliness of the issue was emphasized by information from Richard Eckel that the View Details
    Keywords: by Jim Heskett
    • 04 Feb 2013
    • Research & Ideas

    Are the Big Four Audit Firms Too Big to Fail?

    standards are proposed fairly often by the Financial Accounting Standards Board. The researchers made the first year of their study 1973 because that is when the FASB came into operation. They looked at four distinct eras of contraction:... View Details
    Keywords: by Martha Lagace; Accounting
    • 29 May 2014
    • Research & Ideas

    Research Symposium 2014

    another company for an amount of money that exceeds the fair market value. Specifically, the FASB was trying to determine whether goodwill should be amortized. To that end, FASB leaders met with leaders from... View Details
    Keywords: by Carmen Nobel; Accounting; Health
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