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  • February 2016
  • Article

Labor Unemployment Insurance and Earnings Management

By: Yiwei Dou, Mozaffar N. Khan and Youli Zou
There is relatively little prior evidence on the potential impact of rank and file employees on financial reporting choices outside union negotiations. We contribute to the literature by providing new evidence that firms appear to manage long-run earnings upward in... View Details
Keywords: Earnings Management; Employment; Insurance; Financial Reporting
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  • February 2025 (Revised August 2025)
  • Case

Accounting for Bitcoin at Block

By: Charles C.Y. Wang, Seil Kim and Sa-Pyung Sean Shin
Abstract: This case explores Block Inc.'s accounting practices for Bitcoin transactions and their impact on financial reporting. Following a 10% stock price drop after missing revenue estimates in Q3 2024, Block faced scrutiny over its Bitcoin-driven revenue model.... View Details
Keywords: Cryptocurrency; Bitcoin; Fair Value Accounting; Revenue Recognition; Business Model; Fluctuation; Volatility; Revenue; Standards; Valuation
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  • May 1992 (Revised January 2000)
  • Case

Asea Brown Boveri: The ABACUS System

By: Robert L. Simons
Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on... View Details
Keywords: Financial Reporting; Profit; Business Growth and Maturation; Analytics and Data Science; Design; Accounting Audits; Growth and Development; Globalized Firms and Management; Complexity; Technology Industry
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  • September 1995 (Revised June 1996)
  • Background Note

Preparing and Using the Statement of Cash Flows

By: Robert L. Simons and Antonio Davila
Explains the concepts and procedures behind the statement of cash flows. Presents an overview of the reporting objectives of this report, and describes in detail the preparation of the cash flow statement using both the indirect method and the direct method. A complete... View Details
Keywords: Financial Statements; Cash Flow
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  • 17 Oct 2008
  • Working Paper Summaries

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

Keywords: by Karl A. Muller III, Edward J. Riedl & Thorsten Sellhorn; Construction; Real Estate
  • October 2023 (Revised April 2024)
  • Case

Accounting Red Flags or Red Herrings at Catalent? (A)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details
Keywords: Accounting Audits; Budgets and Budgeting; Earnings Management; Cost Accounting; Fair Value Accounting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Investment; Trust; Business and Shareholder Relations; Pharmaceutical Industry; Accounting Industry; United States
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  • 27 Oct 2021
  • News

If Money Is Tight, That’s Nothing to Be Ashamed Of

  • 30 Nov 2016
  • News

'Fintech' fast-cash loans are like 'wild west' for small businesses

  • Video

How to Read and Understand a Balance Sheet

  • Article

Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK

By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
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  • 07 Aug 2012
  • News

Wrongdoers Feel a ‘Cheater’s High’

    Joseph Pacelli

    Joseph Pacelli is the Gerald Schuster Associate Professor of Business Administration in the Accounting and Management Unit. He currently teaches Business Analysis and Valuation (BAV) in the MBA elective curriculum.

    Professor Pacelli’s research covers topics... View Details

    • 28 Jan 2025
    • Video

    Leading with transparency in a distrustful era

    • March 2019
    • Article

    Evidence of Upcoding in Pay-for-Performance Programs

    By: Hamsa Bastani, Joel Goh and Mohsen Bayati
    Recent Medicare legislation seeks to improve patient care quality by financially penalizing providers for hospital-acquired infections (HAIs). However, Medicare cannot directly monitor HAI rates and instead relies on providers accurately self-reporting HAIs in claims... View Details
    Keywords: Medical Coding; Health Policy; Healthcare-acquired Conditions; Medicare; Health Care and Treatment; Policy; Performance Improvement; Quality; Measurement and Metrics; Government Legislation
    Related
    • 10 Dec 2008
    • Working Paper Summaries

    Market Reaction to the Adoption of IFRS in Europe

    Keywords: by Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer & Edward J. Riedl; Banking
    • March 2025
    • Case

    The Changing Climate on Wall Street

    By: Clayton S. Rose, Maxim Pike Harrell and Michael Norris
    Increasing and conflicting regulatory requirements and political pressures regarding climate change tested the leaders of U.S. financial institutions, as they struggled to determine how best to comply while managing their business and its risks.
    In October 2024,... View Details
    Keywords: Competency and Skills; Decision Making; Cost vs Benefits; Ethics; Corporate Accountability; Leadership; Management; Risk Management; Corporate Social Responsibility and Impact; Mission and Purpose; Organizational Change and Adaptation; Organizational Culture; Civil Society or Community; Social Issues; Adaptation; Risk and Uncertainty; Insurance; Climate Change; Change Management; Banking Industry; Financial Services Industry; Insurance Industry; United States; Europe
    Related
    • 17 Nov 2010
    • Working Paper Summaries

    Network Effects in Countries’ Adoption of IFRS

    Keywords: by Karthik Ramanna & Ewa Sletten
    • December 2010 (Revised June 2018)
    • Case

    The Pecora Hearings

    By: David Moss, Cole Bolton and Eugene Kintgen
    In 1932, in the depths of the Great Depression, the Senate Banking Committee began a much-publicized investigation of the nation's financial sector. The hearings, which came to be known as the Pecora hearings after the Banking Committee's lead counsel Ferdinand Pecora,... View Details
    Keywords: Financial Crisis; Fairness; Borrowing and Debt; Financial Institutions; Debt Securities; Stocks; Governing Rules, Regulations, and Reforms; Government Legislation; History; Financial Services Industry; United States
    Related
    • 07 Feb 2012
    • Working Paper Summaries

    Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO

    Keywords: by Felix Oberholzer-Gee & Julie Wulf
    • August 2009 (Revised June 2011)
    • Case

    Kansas City Zephyrs Baseball Club, Inc. 2006

    By: Krishna G. Palepu
    This case centers around a dispute between the owners and the players regarding the profitability of professional baseball teams in connection with the negotiations for a new collective bargaining agreement. The case describes the financial statements of the baseball... View Details
    Keywords: Accrual Accounting; Financial Statements; Profit; Labor Unions; Measurement and Metrics; Agreements and Arrangements; Performance; Sports Industry; United States
    Related