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  • 05 Jul 2011
  • First Look

First Look: July 5

HawkinsHarvard Business School Supplement 111-088 IASB proposes new defined benefit plan accounting standard. Purchase this supplement:http://cb.hbsp.harvard.edu/cb/product/111088-PDF-ENG Aluar: Aluminio Argentino S.A. (A) David F.... View Details
Keywords: Sean Silverthorne
  • 30 Oct 2012
  • First Look

First Look: October 30

used to characterize the jurisdictions' IFRS responses: proximity to existing political powers at the IASB and own potential political power at the IASB. Based on how countries are classified along these dimensions, I offer predictions,... View Details
Keywords: Sean Silverthorne
  • 01 Sep 2009
  • First Look

First Look: September 1

prices in liquid secondary markets, but caution against expanding fair values to areas such as intangibles where they could be used opportunistically. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the View Details
Keywords: Martha Lagace
  • 23 Feb 2011
  • First Look

First Look: Feb. 23

what the company should do to forestall some of the problems plaguing the fast food industry in the West. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/511040-PDF-ENG BonneSante S.A. David F. HawkinsHarvard Business School Case 111-063 View Details
Keywords: Sean Silverthorne
  • 28 Sep 2010
  • First Look

First Look: September 28, 2010

competition between the FASB and the IASB would allow GAAP to better respond to market forces. Download the paper: http://intranet.hbs.edu/dept/drfd/papers/0809/09-137.pdf Vertical Merger, Collusion, and Disruptive Buyers Authors:Volker... View Details
Keywords: Sean Silverthorne
  • 20 Mar 2012
  • First Look

First Look: March 20

the jurisdictions' IFRS responses: proximity to existing political powers at the IASB and own potential political power at the IASB. Based on how countries are classified along these dimensions, I offer predictions, ceteris paribus, on... View Details
Keywords: Sean Silverthorne
  • 16 Jun 2009
  • First Look

First Look: June 16

use is predictable. We conclude that the convergence project between the FASB and IASB should be dismantled and that competition between the two bodies would be the most practical means of achieving an economic GAAP.  ... View Details
Keywords: Martha Lagace
  • 13 Jul 2010
  • First Look

First Look: July 13

between the FASB and the IASB would allow GAAP to better respond to market forces. Download the paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1413775 The Effect of Market Leadership in Business Process Innovation: The Case(s)... View Details
Keywords: Martha Lagace
  • 16 Mar 2010
  • First Look

First Look: March 16

values in circumstances where these are based on observable prices in liquid secondary markets but caution against expanding fair values to financial reporting more generally. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and... View Details
Keywords: Martha Lagace
  • 07 Sep 2011
  • First Look

First Look: Sept. 7

IASB and own potential political power at the IASB. Based on how countries are classified along these dimensions, I offer predictions, ceteris paribus, on countries' IFRS harmonization strategies. The analysis and framework in this paper... View Details
Keywords: Sean Silverthorne