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  • September 1986 (Revised March 1991)
  • Case

Graves Industries, Inc. (A)

The first in a series of cases that explores the causes and methods of fraudulent financial reporting and the lines between acceptable, unethical, and fraudulent behaviors. View Details
Keywords: Crime and Corruption; Ethics; Financial Reporting
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    Jonas Heese

    Jonas Heese is a Professor of Business Administration in the Accounting & Management (A&M) Unit at Harvard Business School. He serves as a course head of Financial Reporting and Control in the MBA core curriculum and teaches The Anatomy of... View Details

    • 24 Oct 2011
    • News

    Harvard Business School’s Business and Environment Initiative to Host Conference in 2013

    • August 2019
    • Case

    ClearScore, 2018

    By: John R. Wells and Benjamin Weinstock
    In October 2017, Experian, one of the “Big Three” consumer credit reporting agencies in the United Kingdom made an offer to acquire ClearScore for a total consideration of £293 million. Founded by Justin Basini, Dan Cobley, and Nigel Morris in 2014, ClearScore was the... View Details
    Keywords: Fintech; Financial Services; Credit Card; Credit Scores; Startup; Start-up; Startup Financing; Startup Marketing; ＂Marketing Analytics＂; Regulation; Lending; Television Advertising; Entrepreneur; Entrepreneurial Mindset; Entrepreneurial Ventures; Entrepreneurs; Global Business; Rapid Growth Stage; Risk; Net Present Value; Testing; Testing Strategy; Geographies; Mergers ＆ Acquisitions; Finance; Strategy; Credit; Business Startups; Entrepreneurship; Expansion; Mergers and Acquisitions; Financial Services Industry; United Kingdom; South Africa
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    • April 1989 (Revised September 1989)
    • Case

    CIBA-GEIGY AG: Impact of Inflation and Currency Fluctuations

    By: Hugo Uyterhoeven
    The chairman of the second-largest Swiss multinational company is preparing for a board discussion on the impact of a constantly strengthening Swiss franc. The case raises strategic issues in terms of international competitiveness, financial reporting issues of how to... View Details
    Keywords: Inflation and Deflation; Currency; Financial Management; Multinational Firms and Management; Problems and Challenges; Risk and Uncertainty; Competitive Strategy; Switzerland
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    • October 2006 (Revised June 2007)
    • Case

    Deferred Taxes at Obadiah Vineyard

    Obadiah Vineyard's owners create financial statements in accordance with generally accepted accounting principles (GAAP) to help them obtain funding to plant more acreage. The owners grapple with deferred taxes and the differences between tax and financial reporting... View Details
    Keywords: Plant-Based Agribusiness; Taxation; Financial Statements; Agriculture and Agribusiness Industry
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      Suraj Srinivasan

      Suraj Srinivasan is the Philip J. Stomberg Professor of Business Administration, a member of the Accounting and Management faculty unit, and chair of the View Details

      Keywords: financial services; financial services
      • 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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      • 13 Jan 2023
      • Research & Ideas

      Are Companies Actually Greener—or Are They All Talk?

      Most companies now account for social good in their financial reports in some way, but with regulation scattershot and evolving, it’s complicated for investors to assess so-called ESG reports. The disclosures, known as Environmental, Social, and Governance reports,... View Details
      Keywords: by Rachel Layne
      • 02 Jan 2020
      • News

      How a Change to Food Inspectors’ Schedules Can Make Our Food Safer

      • December 1999 (Revised March 2001)
      • Case

      Machinery International (A)

      By: David F. Hawkins
      A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes. A rewritten version of an earlier case. View Details
      Keywords: Machinery and Machining; Financial Statements; Financial Reporting; Currency; Money; Accounting; Valuation; Manufacturing Industry; Accounting Industry; United States
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      • 2002
      • Chapter

      Ranking National Environmental Regulation and Performance: A Leading Indicator of Future Competitiveness?

      By: Daniel Esty and Michael E. Porter
      This chapter from The Global Competitiveness Report analyzes the differences among countries in environmental performance and the link between environmental outcomes and national environmental policy choices. The chapter reveals the findings from an exploration... View Details
      Keywords: Society; Strategy
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      • 28 Jun 2023
      • News

      Know Your HBS Staff: Margaret Mitropoulos

      • 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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      • January 2010
      • Article

      Does Public Ownership of Equity Improve Earnings Quality?

      We compare the quality of accounting numbers produced by two types of public firms-those with publicly traded equity and those with privately held equity that are nonetheless considered public by virtue of having publicly traded debt. We develop and test two... View Details
      Keywords: Private Equity; Business Earnings; Public Equity
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      • 26 Jan 2011
      • News

      China, South Africa Advance Sustainability Efforts

      • 08 May 2014
      • Working Paper Summaries

      Corporate and Integrated Reporting: A Functional Perspective

      Keywords: by Robert Eccles & George Serafeim
      • April 1995 (Revised March 1996)
      • Supplement

      Wetherill Associates, Inc. Supplement

      By: Lynn S. Paine and Charles A Nichols III
      Describes the compensation system implemented for Wetherill Associates employees as of January 1995 and reports the company's financial results for 1994. View Details
      Keywords: Business Earnings; Compensation and Benefits
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      • 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
      • September 2010 (Revised December 2011)
      • Case

      Southwest Airlines One ReportTM

      By: Robert G. Eccles, Beiting Cheng and Susan Thyne
      In 2009, Southwest Airlines produced its first integrated annual report, the Southwest Airlines One Report, combing financial and nonfinancial performance information. This case examines Southwest's environmental and corporate social responsibility (CSR) reports... View Details
      Keywords: Environmental Accounting; Financial Reporting; Integrated Corporate Reporting; Innovation and Invention; Corporate Social Responsibility and Impact; Environmental Sustainability; Air Transportation Industry; United States
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