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  • All HBS Web  (138)
    • Faculty Publications  (25)

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    • All HBS Web  (138)
      • Faculty Publications  (25)

      Measurement ErrorRemove Measurement Error →

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      • Spring 2013
      • Article

      Does Mandatory IFRS Adoption Improve the Information Environment?

      By: Joanne Horton, George Serafeim and Ioanna Serafeim
      We examine the effect of mandatory International Financial Reporting Standards (IFRS) adoption on firms' information environment. We find that after mandatory IFRS adoption, consensus forecast errors decrease for firms that mandatorily adopt IFRS relative to forecast... View Details
      Keywords: International Accounting; Financial Reporting; Standards; Information; Quality; Earnings Management
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      Horton, Joanne, George Serafeim, and Ioanna Serafeim. "Does Mandatory IFRS Adoption Improve the Information Environment?" Contemporary Accounting Research 30, no. 1 (Spring 2013): 388–423.
      • October 1994
      • Article

      Aggregation, Specification and Measurement Errors in Product Costing

      By: S. Datar and M. Gupta
      Keywords: Measurement and Metrics; Cost
      Citation
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      Datar, S., and M. Gupta. "Aggregation, Specification and Measurement Errors in Product Costing." Accounting Review 69, no. 4 (October 1994): 567–591.
      • Research Summary

      Equity Valuation

      By: Charles C.Y. Wang

      Professor Wang’s research utilizes valuation theory to explain how firm fundamentals are related to the expected rates of equity returns and their term structures. His research provides strong evidence that valuation-based proxies of expected returns outperform the... View Details

      • Research Summary

      Growth and the Quality of Foreign Direct Investment: Is All FDI Equal? (joint with Andrew Charlton)

      By: Laura Alfaro
      In this paper we distinguish different qualities of FDI to re-examine the relationship between FDI and growth. Establishing the quality of FDI, however, is a difficult concept. Quality, that is the effect of a unit of FDI on economic growth, is a combination and... View Details
      • Research Summary

      Overview

      By: Ethan C. Rouen
      Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details
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