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      • Faculty Publications  (648)

      Financial AccountingRemove Financial Accounting →

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      • 2009
      • Working Paper

      Prices or Knowledge? What Drives Demand for Financial Services in Emerging Markets?

      By: Shawn A. Cole, Thomas Sampson and Bilal Zia
      Financial development is critical for growth, but its micro-determinants are not well understood. We test leading theories of low demand for financial services in emerging markets, combining novel survey evidence from Indonesia and India with a field experiment. We... View Details
      Keywords: Banks and Banking; Saving; Knowledge Acquisition; Emerging Markets; Motivation and Incentives; Financial Services Industry; India; Indonesia
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      Cole, Shawn A., Thomas Sampson, and Bilal Zia. "Prices or Knowledge? What Drives Demand for Financial Services in Emerging Markets?" Harvard Business School Working Paper, No. 09-117, April 2009. (Revised October 2009, September 2010, October 2010.)
      • March 2009 (Revised February 2011)
      • Background Note

      Note: Fair Value Accounting for Investments in Debt Securities

      By: William E. Fruhan
      The note describes how fair value accounting applies to debt securities that are classified by financial institutions as (1) "trading" securities, (2) "available for sale" securities, or (3) "hold to maturity" securities. It explains the hierarchy for inputs used in... View Details
      Keywords: Fair Value Accounting; Financial Reporting; Assets; Debt Securities; Investment
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      Fruhan, William E. "Note: Fair Value Accounting for Investments in Debt Securities." Harvard Business School Background Note 209-134, March 2009. (Revised February 2011.)
      • March 2009 (Revised July 2010)
      • Case

      State Street Corporation

      By: William E. Fruhan
      To maximize their effectiveness, color cases should be printed in color. State Street Corp. reports a 13% gain in EPS in 2008 amidst a global financial crisis. The stock price declines 59% on the day of the earnings report. This one day decline was exceeded in the... View Details
      Keywords: Fair Value Accounting; Financial Reporting; Financial Crisis; Financial Liquidity; Financial Markets; Crisis Management; Financial Services Industry
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      Fruhan, William E. "State Street Corporation." Harvard Business School Case 209-112, March 2009. (Revised July 2010.)
      • March 2009
      • Supplement

      Bausch & Lomb, Inc.: Pressure to Perform (B)

      By: Robert L. Simons
      This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (B) case can be used in class to demonstrate the serious consequences of overly aggressive accounting. The (B) case should be used after... View Details
      Keywords: Decision Choices and Conditions; Revenue Recognition; Organizations; Medical Devices and Supplies Industry; United States
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      Simons, Robert L. "Bausch & Lomb, Inc.: Pressure to Perform (B)." Harvard Business School Supplement 109-075, March 2009.
      • March 2009
      • Article

      Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment

      By: Mihir Desai and Dhammika Dharmapala
      This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to... View Details
      Keywords: Earnings Management; Taxation; Financial Reporting; Business and Shareholder Relations
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      Desai, Mihir, and Dhammika Dharmapala. "Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment." National Tax Journal 62, no. 1 (March 2009): 169–186.
      • 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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      Ferri, F., and Tatiana Sandino. "The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing." Accounting Review 84, no. 2 (March 2009): 433–466.
      • May 2009
      • Article

      Asymmetric Information Effects on Loan Spreads

      By: Victoria Ivashina
      The paper estimates the cost arising from information asymmetry between the lead bank and members of the lending syndicate. In a lending syndicate, the lead bank retains only a fraction of the loan but acts as the intermediary between the borrower and the syndicate... View Details
      Keywords: Cost; Banks and Banking; Financing and Loans; Interest Rates; Capital; Investment Portfolio; Credit; Diversification; Risk and Uncertainty
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      Ivashina, Victoria. "Asymmetric Information Effects on Loan Spreads." Journal of Financial Economics 92, no. 2 (May 2009): 300–319.
      • 2009
      • Article

      India Transformed: Insights from the Firm Level 1988–2007

      By: Laura Alfaro and Anusha Chari
      Using firm-level data, this paper analyzes the transformation of India's economic structure following the implementation of economic reforms. The focus of the study is on publicly listed and unlisted firms from across a wide spectrum of manufacturing and services... View Details
      Keywords: Financial Statements; Management Analysis, Tools, and Techniques; Transformation; Economics; Ownership; Assets; Sales; Profit; Stock Shares; Private Sector; Investment Return; Manufacturing Industry; Service Industry; India
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      Alfaro, Laura, and Anusha Chari. "India Transformed: Insights from the Firm Level 1988–2007." India Policy Forum 6 (2009). (Also NBER Working Paper w15448. Featured in The Economist. Economics focus. "Dancing elephants. Is Indian capitalism becoming oligarchic?" Jan 27th 2011.)
      • January 2009
      • Article

      Multinationals as Arbitrageurs? The Effect of Stock Market Valuations on Foreign Direct Investment

      By: Malcolm Baker, C. Fritz Foley and Jeffrey Wurgler
      Empirical evidence of imperfect integration across world capital markets suggests a role for cross-border arbitrage by multinationals. Consistent with multinational arbitrage as a determinant of foreign direct investment (FDI) patterns, we find that FDI flows increase... View Details
      Keywords: Multinational Firms and Management; Financial Markets; Foreign Direct Investment; Valuation; Capital Markets; Cross-Cultural and Cross-Border Issues; Cost; Forecasting and Prediction; Capital; Stocks; Integration
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      Baker, Malcolm, C. Fritz Foley, and Jeffrey Wurgler. "Multinationals as Arbitrageurs? The Effect of Stock Market Valuations on Foreign Direct Investment." Review of Financial Studies 22, no. 1 (January 2009): 337–369.
      • November 2008 (Revised November 2024)
      • Case

      The Fall of Enron

      By: Paul Healy and Krishna Palepu
      The case traces the rise of Enron, covering the company's business innovations, personnel management, and risk management processes. It then examines the company's dramatic fall including the extension of its trading model into questionable new businesses, the... View Details
      Keywords: Risk Management; Management Practices and Processes; Crime and Corruption; Financial Reporting; Corporate Governance; Governing and Advisory Boards
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      Healy, Paul, and Krishna Palepu. "The Fall of Enron." Harvard Business School Case 109-039, November 2008. (Revised November 2024.)
      • October 2008 (Revised October 2009)
      • Case

      New Century Financial Corporation

      By: Krishna G. Palepu, Suraj Srinivasan and Aldo Sesia
      After years of rapid growth and stock price appreciation, New Century Financial Corporation, one of the largest subprime loan originators in the U.S., reported accounting problems in early 2007. The resulting liquidity crisis forced the company to file for Chapter 11... View Details
      Keywords: Accounting Audits; Financial Reporting; Business Model; Financial Crisis; Insolvency and Bankruptcy; Mortgages; Financial Services Industry; United States
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      Palepu, Krishna G., Suraj Srinivasan, and Aldo Sesia. "New Century Financial Corporation." Harvard Business School Case 109-034, October 2008. (Revised October 2009.)
      • October 2008 (Revised August 2009)
      • Case

      Subprime Crisis and Fair-Value Accounting

      By: Paul M. Healy, Krishna G. Palepu and George Serafeim
      This case examines the challenges in implementing fair value accounting for mortgage instruments, the role of accounting in the sub-prime crisis, and proposals for revising accounting standards given the crisis. View Details
      Keywords: Fair Value Accounting; Financial Crisis; Debt Securities; Mortgages; Standards
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      Healy, Paul M., Krishna G. Palepu, and George Serafeim. "Subprime Crisis and Fair-Value Accounting." Harvard Business School Case 109-031, October 2008. (Revised August 2009.)
      • Article

      MIT Roundtable on Corporate Risk Management

      By: Robert C. Merton

      Against the backdrop of financial crisis, a distinguished group of academics and practitioners discusses the contribution of financial management and innovation to corporate growth and value, along with the pitfalls and unintended consequences of such innovation.... View Details

      Keywords: Financial Crisis; Market Participation; Finance; Innovation and Invention; Growth and Development Strategy; Value; Distribution; Capital Structure; Risk Management; Business Ventures; Business Model; Strategy
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      Merton, Robert C. "MIT Roundtable on Corporate Risk Management." Journal of Applied Corporate Finance 20, no. 4 (Fall 2008): 20–38.
      • 2008
      • Working Paper

      Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

      By: Edward J. Riedl and Suraj Srinivasan
      This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details
      Keywords: Financial Reporting; Financial Statements; Decision Choices and Conditions; Corporate Disclosure; Performance
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      Riedl, Edward J., and Suraj Srinivasan. "Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items." Harvard Business School Working Paper, No. 09-031, September 2008. (Conditionally accepted at Contemporary Accounting Research.)
      • July–August 2008
      • Article

      Interview with a Quality Leader: Regina E. Herzlinger on Consumer-Driven Healthcare

      By: Regina E. Herzlinger
      Regina E. Herzlinger is the Nancy R. McPherson Professor of Business Administration Chair at the Harvard Business School, Cambridge, MA. She received her bachelor's degree from MIT and her doctorate from the Harvard Business School The first woman to be tenured and... View Details
      Keywords: Consumer-driven Health Care; Health Care and Treatment; Health Industry
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      "Interview with a Quality Leader: Regina E. Herzlinger on Consumer-Driven Healthcare." Journal for Healthcare Quality 30, no. 4 (July–August 2008): 17–19.
      • March 2008
      • Supplement

      Ujjivan: A Microfinance Institution at a Crossroads (B)

      By: V.G. Narayanan and Pamela Freed
      Case (B) of "Ujjivan: A Microfinance Institution at a Crossroads" addresses some of the actions Ujjivan, a microfinance provider in Bangalore, has taken with regard to issues raised in the (A) case, particularly regarding fraud and establishing financial... View Details
      Keywords: Financial Institutions; Microfinance; Crime and Corruption; Accounting Audits; Product Development; Financial Services Industry; Bangalore
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      Narayanan, V.G., and Pamela Freed. "Ujjivan: A Microfinance Institution at a Crossroads (B)." Harvard Business School Supplement 108-083, March 2008.
      • February 2008 (Revised November 2011)
      • Case

      The International Monetary Fund in Crisis

      By: Rawi Abdelal, David Moss and Eugene Kintgen
      When Dominique Strauss-Kahn became the Managing Director of the International Monetary Fund in late 2007, he faced a number of significant changes. The organization had lost much of its legitimacy over the previous decade, and countries seemed increasingly reluctant to... View Details
      Keywords: History; Globalized Economies and Regions; Problems and Challenges; Developing Countries and Economies; Borrowing and Debt; Government and Politics; Financial Institutions; Business Strategy; Macroeconomics; Financial Services Industry
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      Abdelal, Rawi, David Moss, and Eugene Kintgen. "The International Monetary Fund in Crisis." Harvard Business School Case 708-035, February 2008. (Revised November 2011.)
      • 2008
      • Working Paper

      Consumer Demand for Prize-Linked Savings: A Preliminary Analysis

      By: P. Tufano, Nick Maynard and Jan-Emmanuel De Neve
      This paper reports on a small-scale survey of the potential American demand for prize-linked savings accounts, an account that awards prizes as part of the saving product's return. In October 2006, Centra Credit Union launched a prize-linked savings pilot. As part of... View Details
      Keywords: Saving; Income; Consumer Behavior; Personal Finance; Investment Return; Banks and Banking; Clarksville
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      Tufano, P., Nick Maynard, and Jan-Emmanuel De Neve. "Consumer Demand for Prize-Linked Savings: A Preliminary Analysis." Harvard Business School Working Paper, No. 08-061, February 2008.
      • January 2008 (Revised October 2010)
      • Case

      Sara Campbell Ltd. (A)

      By: Romana Autrey, V.G. Narayanan and Julia Rozovsky
      Describes a situation in which Sara Campbell, the CEO of a women's apparel company, must decide how to resolve the tense relationship with her Financial Controller and ex-brother-in-law, Stephen Holt. Holt was employed by Campbell for 10 years, took on the majority of... View Details
      Keywords: Accounting; Judgments; Governance Controls; Employee Relationship Management; Behavior; Apparel and Accessories Industry
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      Autrey, Romana, V.G. Narayanan, and Julia Rozovsky. "Sara Campbell Ltd. (A)." Harvard Business School Case 108-070, January 2008. (Revised October 2010.)
      • December 2007
      • Article

      Applying Modern Risk Management to Equity and Credit Analysis

      By: Robert C. Merton
      Traditional conventions of accounting and actuarial science distort the valuation of capital risk in corporations with pension plans because under these conventions, pension assets and liabilities are not included in balance sheet calculations. The modern risk... View Details
      Keywords: Risk Management; Valuation; Financial Reporting; Decision Making; Credit; Financial Statements; Capital; Equity; Compensation and Benefits
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      Merton, Robert C. "Applying Modern Risk Management to Equity and Credit Analysis." CFA Institute Conference Proceedings Quarterly 24 (December 2007): 14–22.
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