financial accounting standards - Publications - Faculty & Research

December 2006
Supplement

22 Jun 2009
Research & Ideas

“Too Big To Fail”: Reining In Large Financial Firms

largely unregulated hedge fund, came perilously close to collapse in 1998, threatening the global financial system. The tech bubble burst in 2001. Accounting scandals destroyed Enron in 2001 and WorldCom in... View Details

Keywords: by Roger Thompson; Financial Services; Financial Services

01 Dec 2008
News

No Easy Fix for the Financial Crisis

How did we get into this mess, and how do we fix it? Those were the key questions that three separate expert panels — two convened by HBS and one by Harvard University — addressed for standing-room-only audiences in late September as the nation’s View Details

Keywords: Roger Thompson;Martha Lagace; deregulation; moral hazard; the middle class; Finance

24 Nov 2020
Working Paper Summaries

Accounting for Product Impact in the Consumer Finance Industry

Keywords: by George Serafeim and Katie Trinh; Financial Services

Forthcoming
Article

Do Public Financial Statements Influence Private Equity and Venture Capital Financing?

By: Brian K. Baik, Natalie Berfeld and Rodrigo S. Verdi

We study whether private firm public financial statements influence the probability of raising venture capital (VC) and private equity (PE) financing. In particular, we propose that private firms’ public financial statements can help the VC/PE search process by... View Details

Keywords: Business Economics; Search Costs; Accounting; Venture Capital; Governance; Private Equity; Financial Statements

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19 Apr 2011
Working Paper Summaries

Top Executive Background and Financial Reporting Choice: The Case of Goodwill Impairment

Keywords: by Francois Brochet & Kyle Welch; Accounting

13 May 2014
News

Harvard Historian Nancy Koehn's Prologue To The 2008 Financial Meltdown

November 2005 (Revised February 2006)
Teaching Note

Financial Accounting: An Online Introductory Course (TN)

By: David F. Hawkins and Paul M. Healy

Keywords: Accounting; Financial Reporting

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April 1993 (Revised October 1995)
Case

ALZA and Bio-Electro Systems (A): Technological and Financial Innovation

By: Josh Lerner and Peter Tufano

To develop the next generation of risky products, ALZA, a mature and profitable biotechnology firm specializing in drug delivery systems, must raise $40 million. Organizational constraints and competitive concerns demand that the work be done inside the firm. However,... View Details

Keywords: Risk and Uncertainty; Technological Innovation; Business Subsidiaries; Decision Choices and Conditions; Corporate Finance; Biotechnology Industry; Medical Devices and Supplies Industry

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Article

Financial Statements: Signposts as Well as Milestones

By: Henry B. Reiling and John C. Burton

Keywords: Financial Statements

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1996
Book

Business Analysis and Valuation Using Financial Statements

By: Victor L Bernard, Paul M. Healy and Krishna G. Palepu

Keywords: Financial Statements; Valuation

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December 2006
Supplement

Financial Reporting Problems at Molex, Inc. (C)

By: Paul M. Healy

Keywords: Financial Reporting; Problems and Challenges; Technology Industry

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Banking System - Behavioral Finance & Financial Stability

Income from trading activities was strongly negative in several years during the financial crisis. Source: Bank Holding Company Y9C Data Accounting Measures of Risk The ratio of risk-weighted assets to... View Details

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Supplemental Financial Information | Annual Report 2024

Supplemental Financial Information Financial Overview Harvard Business School’s economic model is designed to support the School’s mission of educating leaders who make a difference in the world. Prudent... View Details

December 26, 2014
Article

Mergers & Acquisitions: Before a Merger, Consider Company Cultures Along with Financials

By: David G. Fubini

Not everything can be accounted for on a spreadsheet. View Details

Keywords: Mergers ＆ Acquisitions; Leadership; Organizational Culture; Mergers and Acquisitions; Accounting

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14 Jun 2020
News

The Surprising Way Companies Can Shore Up Their Financial Strength

01 Jun 2006
News

HBS Annual Report Details Strong Financial Growth

marking a peak year for investment in facilities. Two major projects accounted for most of the capital outlay: $38 million for restoration and expansion of Baker Library, and $21 million for Aldrich Hall renovations. To view the full... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

October 1993 (Revised December 1993)
Background Note

Introduction to Global Financial Reporting: A Managerial Perspective

By: David F. Hawkins

Keywords: Financial Reporting; Globalization; Management; Perspective

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Strategic Financial Analysis Online Course | HBS Online

This course is part of the Finance & Accounting track. Introduction to Strategic Financial Analysis ENROLL NOW No application needed for our certificate programs. Start your journey today! New Strategic... View Details

January 2011 (Revised July 2011)
Case

Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)

By: David F. Hawkins

The IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge. View Details