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2013
Working Paper

The Appeal of the Appropriate: Accounting, Risk Management, and the Competition for the Supply of Control Systems

By: Anette Mikes

How do certain risk measurements in organizations come to be seen as more reliable and acceptable than others? Taking a multiple-control perspective, I investigate the aftermath of a control debacle at a financial services company (MultiBank), focusing on its insurance... View Details

Keywords: Management Control Systems; Multiple Control Systems; Interactive Control Systems; Performance Measurement; Risk Measurement; Financialization Of Accounting; Institutional Logics; Banking; Risk Management; Fair Value Accounting; Insurance; Financial Services Industry

September 2011 (Revised August 2013)
Case

China or the World? A Financial Reporting Strategy for Hong Kong's Capital Markets

By: Karthik Ramanna, Gwen Yu and G.A. Donovan

Set in 2010, the case discusses the strategic directions Hong Kong could pursue, particularly vis-a-vis China, as it seeks to preserve its preeminence in the region. In 2010, the Hong Kong Exchange announced that it would allow listed Chinese companies to report using... View Details

Keywords: Governance Compliance; Global Range; Local Range; Competitive Strategy; Global Strategy; Globalized Economies and Regions; Financial Reporting; International Accounting; Hong Kong

March 1993 (Revised November 1993)
Teaching Note

Taxing Situations: Two Cases on Income Taxes and Financial Reporting TN

By: William J. Bruns Jr.

Teaching Note for (9-191-071). View Details

Keywords: Taxation; Financial Reporting

March 1987 (Revised May 1995)
Teaching Note

Comdisco, Inc.: Financial Statement Analysis (A) and (B), Teaching Note

By: Krishna G. Palepu

Keywords: Financial Statements

May 2009 (Revised November 2010)
Teaching Note

Depreciation at Delta Air Lines: The "Fresh Start" (Brief Case)

By: William J. Bruns Jr.

Teaching Note to 4013 View Details

Keywords: Accounting Policies; Accounting Procedures; Depreciation; Bankruptcy; Accounting; Insolvency and Bankruptcy

2016
Working Paper

Executive Compensation and Environmental Harm

By: Dylan Minor

We explore the relationship between managerial incentives and environmental harm. We find that high-powered executive compensation packages can increase the odds of environmental law breaking by 40%–60% and the magnitude of environmental harm by over 100%. We document... View Details

Keywords: Misconduct; Environmental Performance; Accounting Scandal; Sustainable Finance; Crime and Corruption; Corporate Social Responsibility and Impact; Executive Compensation; Environmental Sustainability; Corporate Governance

1992
Chapter

The Role of Market Value Accounting in the Regulation of Insured Depository Institutions

By: S. Datar, W. Beaver and M. Wolfson

Keywords: Accounting; Financial Markets; Financial Institutions

2007
Working Paper

The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing

By: Fabrizio Ferri and Tatiana Sandino

In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004–the first case where the SEC has allowed an accounting matter to be subject to an advisory... View Details

Keywords: Executive Compensation; Financial Reporting; Employee Stock Ownership Plan; Corporate Governance; Investment Activism; Business and Shareholder Relations

July 1996 (Revised December 2001)
Case

Becton Dickinson--Designing the New Strategic, Operational, and Financial Planning Process

By: Robert L. Simons, Antonio Davila and Afroze A Mohammed

Describes management's attempts to design and install a sophisticated planning and control system in an international company as it changes its strategy. Issues of strategy implementation, accountability, and performance measurement are at the core of the analysis, as... View Details

Keywords: Organizational Change and Adaptation; Strategy; Business or Company Management; Corporate Accountability; Governance Controls; System; Performance Evaluation

June 2025
Article

Integral Outside: The Financial Curb Market, the Electric Telegraph, and the Politics of Pricing in Second Empire France

By: Charlotte Robertson

Financial markets in nineteenth-century France were far more complex than an analysis of the official Bourse or its state-authorized brokers would suggest. Most financial transactions occurred on an illegal yet tacitly tolerated curb market called the coulisse, which... View Details

Keywords: Financial Markets; History; Communication Technology; Knowledge Dissemination; France

June 2017
Teaching Note

Project Sun Devil and Project Paris

By: Nori Gerardo Lietz and Alexander W. Schultz

Tony Lee is preparing to present a project to the investment committee of Howard Street Capital. He will be recommending an investment in Project Sun Devil, a high-quality 225-unit student housing rental property near Tempe, Arizona. Tony Lee will compete for capital... View Details

Keywords: General Management; Financial Analysis; Return On Assets; Accounting; Performance Measurement; Financial Ratios; Return On Equity; Financial Statements; Profitability Analysis; Portfolio Investment; Portfolio Management; Real Estate; Property; Investment Portfolio; Investment Return; Analysis; Real Estate Industry; United States

January 1997
Article

Moving toward Three New International Accounting Standards: Employee Benefits, Discontinued Operations, and Provisions and Contingencies

By: David F. Hawkins

Keywords: Accounting; Standards

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2021
Working Paper

Corporate Environmental Impact: Measurement, Data and Information

By: David Freiberg, DG Park, George Serafeim and T. Robert Zochowski

As an organization’s environmental impact has become a central societal consideration, thereby affecting industry and organizational competitiveness, interest in measuring and analyzing environmental impact has increased. We develop a methodology to derive comparable... View Details

Keywords: Environment; Impact; Measurement; Environmental Ratings; Corporate Valuation; Financial Materiality; Sustainability; Environmental Impact; Environmental Strategy; Impact-Weighted Accounts; IWAI; Environmental Sustainability; Corporate Social Responsibility and Impact; Measurement and Metrics; Valuation

March 2009
Article

The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing

By: F. Ferri and Tatiana Sandino

We examine the economic consequences of more than 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004, the first case in which the SEC allowed a shareholder vote on an accounting matter. Our results... View Details

Keywords: Shareholder Activism; Shareholder Votes; Stock Option Expensing; Executive Compensation; Financial Reporting; Employee Stock Ownership Plan; Corporate Governance; Business and Shareholder Relations; Investment Activism

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November 2001 (Revised February 2002)
Background Note

Note on Tax and Accounting Treatment of Restricted Stock Awards, Nonqualified Stock Options, and Incentive Stock Options and the Securities Law Applicable Thereto

Outlines the tax and accounting treatment of restricted stock awards, nonqualified stock options, and incentive stock options, including the effect of making a Section 83(b) election for unvested stock. View Details

Keywords: Stocks; Taxation; Accounting

May 2015
Article

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

By: Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu

We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S. listed foreign firms is significantly lower than that of comparable U.S. firms and that the difference depends on the firm's home country... View Details

Keywords: Accounting Restatements; Home Country Enforcement; Earnings Management; Globalized Firms and Management; Law; Financial Reporting; Financial Markets; Cross-Cultural and Cross-Border Issues

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February 2013 (Revised June 2017)
Case

Project Sun Devil and Project Paris

By: Nori Gerardo Lietz

Tony Lee is preparing to present a project to the investment committee of Howard Street Capital. He will be recommending an investment in Project Sun Devil, a high-quality 225-unit student housing rental property near Tempe, Arizona. Tony Lee will compete for capital... View Details

Keywords: General Management; Financial Analysis; Return On Assets; Accounting; Performance Measurement; Financial Ratios; Return On Equity; Financial Statements; Profitability Analysis; Portfolio Investment; Portfolio Management; Real Estate; Property; Investment Portfolio; Investment Return; Real Estate Industry; United States

October 2009 (Revised January 2014)
Teaching Note

Genzyme Center (A), (B) & (C)

By: Michael W. Toffel

Teaching Note for [610008], [610009], and [610010]. View Details

Keywords: Environment; Environmental And Social Sustainability; Environmental Operations; Environmental Protection; Environmental Regulation; Standard Setting; Standards; Environmental Accounting; Engineering; Governance; Energy; Economics; Operations; Projects; Social Enterprise; Infrastructure; Construction Industry; Biotechnology Industry; Real Estate Industry

2012
Chapter

Capturing the Link between Non-financial and Financial Performance in One Space

By: Robert G. Eccles, Jess Schulschenk and George Serafeim

Keywords: Integrated Reporting; Sustainability; Integrated Corporate Reporting; Performance

Research Summary

Overview

By: Mark L. Egan

When considering how households make investment decisions, Professor Egan became intrigued by the question, “What makes a bank ‘special’ when compared to other lending institutions?” Focusing on empirical industrial organization with applications to finance and... View Details

Keywords: Banking; Financial Advisors; Consumer Finance; Personal Finance; Corporate Finance

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