Filter Results:
(560)
Show Results For
- All HBS Web
(560)
- News (97)
- Research (392)
- Events (3)
- Multimedia (4)
- Faculty Publications (269)
Show Results For
- All HBS Web
(560)
- News (97)
- Research (392)
- Events (3)
- Multimedia (4)
- Faculty Publications (269)
- November 2011
- Article
Ownership Structure and Financial Constraints: Evidence from a Structural Estimation
By: Chen Lin, Yue Ma and Yuhai Xuan
This article examines the impact of the divergence between corporate insiders' control rights and cash-flow rights on firms' external finance constraints via generalized method of moments estimation of an investment Euler equation. Using a large sample of U.S.... View Details
Keywords: Ownership; Social Enterprise; Reputation; Cash Flow; Annuities; Investment; Investment Funds; Financial Reporting; Accounting Audits; Financial Services Industry; United States
Lin, Chen, Yue Ma, and Yuhai Xuan. "Ownership Structure and Financial Constraints: Evidence from a Structural Estimation." Journal of Financial Economics 102, no. 2 (November 2011): 416–431.
- 08 Jul 2002
- What Do You Think?
Have We Carried the Concept of Alignment Too Far?
Financial and Accounting Standards Board, new New York Stock Exchange rulings regarding board composition and other matters, and a Corporate and Auditing Accountability, Responsibility, and Transparency Act (CAARTA) by Congress. A... View Details
Keywords: by James Heskett
- Web
Cross-Registration | MBA
link to the poll becomes active on August 28, 2025. Note: Students hoping to audit a course (including Harvard Fellows) should not fill out this poll, but should instead fill out the Auditor Poll found under Auditors and Harvard Fellows... View Details
- 19 Jun 2014
- News
Turning "Black Gold" to Green
Capturing industrial carbon dioxide and pumping it back underground to help extract energy from old, unproductive oil fields seems like a plan that might be good in theory but is probably too complicated to pull off in the real world. Just don't tell that to Justin... View Details
- Web
IFC: Cape Town; Africa Rising - Course Catalog
IFC Financial Aid for a quick assessment to determine your eligibility and process or contact finaid@hbs.edu for more information. Enrollment: Limited to 45 MBA students (due to the nature of IFCs, auditing is not permitted) Course... View Details
- 21 Jun 2010
- Research & Ideas
Strategy and Execution for Emerging Markets
mature markets. It could help managers audit any given emerging market and its different institutional voids. Managers can then tailor-make their strategy to a particular market, given that different elements are missing in different... View Details
Keywords: by Martha Lagace
- 09 Jun 2003
- Research & Ideas
Incentives and Operational Excellence
was rented out and at what price. Rentrak monitored the scanner data and performed audits and spot checks to monitor compliance with the revenue-sharing contracts. Fifty years ago, Narayanan added, the movie industry did almost the same... View Details
Keywords: by Martha Lagace
- Fast Answer
Digital Innovation and Transformation: Resources useful for Course Assignments
companies, capital transactions, auditable financials, earnings call transcripts, key developments, and more. View Details
- 01 Dec 2022
- News
Program Catalyzes New Streams of Research
and racism are built into markets, business systems, and technology. The T.R.A.P. Lab has developed an algorithm audit platform that collects data about the outcome of an algorithm within a particular context and then assesses its impact... View Details
Keywords: Jennifer Gillespie
- January 2010
- Case
Five and Six Dulles Station
By: Arthur I Segel
Cricket Real Estate Advisors needs to decide if they should invest in a proposed joint venture development with Buddy Holly & Associates. Holly is a successful northern Virginia office developer who plans to develop two buildings containing 232,750 rentable square... View Details
Keywords: Valuation; Joint Ventures; Markets; Accounting Audits; International Finance; Agreements and Arrangements; Change; Strategic Planning; Management Analysis, Tools, and Techniques; Financial Management; Real Estate Industry
Segel, Arthur I. "Five and Six Dulles Station." Harvard Business School Case 210-047, January 2010.
- 16 Sep 2014
- First Look
First Look: September 16
their experience, gender, and professional training; their ongoing relationships with suppliers; and the gender diversity of their audit teams. By providing the first comprehensive and systematic findings on supply chain View Details
Keywords: Sean Silverthorne
- 05 May 2003
- Research & Ideas
Greed, Fear, and The System Hinder Corporate Reform
governance. According to Grace Hinchman, senior vice president for public affairs at Financial Executives International, chief financial officers need to become more responsive to a smarter audit committee, and shareholders have a... View Details
Keywords: by Martha Lagace
- 13 Jan 2021
- News
Stress Test
lock, but the company soon expanded its focus to B2B sales in the health care sector. Its clients now include sites responsible for COVID-19 testing and vaccine distribution, which require both security and a reliable audit log. The... View Details
- November 1999
- Background Note
Recognizing Revenues and Expenses: Realized and Earned
By: Robert S. Kaplan
Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry
Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999.
- March 1985 (Revised November 1985)
- Case
Wilmington Tap and Die
By: Robert S. Kaplan
The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details
Keywords: Capital Budgeting; Investment; Accounting Audits; Cost Management; Technological Innovation; Information Technology; Performance Productivity; Production; Management Analysis, Tools, and Techniques; Manufacturing Industry
Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.)
- 01 Apr 2000
- News
Q & A: A Conversation with IRS Chief Charles Rossotti
ever been audited? For many years, I've had a tax preparer do my return; I'm always too busy. And yes, one of the perks of being commissioner is that they give you an audit before they let you have the position. I'm happy to report that... View Details
Keywords: Garry Emmons
- 03 Jan 2018
- What Do You Think?
In the Wake of #MeToo, Should Corporate Boards Hire Compliance Officers?
systems." Citing Robert Clarke, past Dean of Harvard Law School, Joe recalled Clarke noted that "Boards could be stewards of the corporation, looking after its long term health, or compliance officers using the Board's time to View Details
Keywords: by James Heskett
- Web
IFC: Japan; Exploring Japan's Innovation Ecosystem - Course Catalog
Course Policies and Course Fee & Financial Aid . Visit IFC Financial Aid for a quick assessment to determine your eligibility and process or contact finaid@hbs.edu for more information. Enrollment: Limited to 45 MBA students (due to the nature of IFCs, View Details
- 01 Jun 1997
- News
Short Takes
market so that the venture capitalists can cash out their investments. To have a stock market, you need reliable financial reporting, reputable auditing bodies, and an independent financial press. Creating institutions similar to those we... View Details
Keywords: Judith A. Ross