Accounting Standards - Publications - Faculty & Research

02 Jun 2011
Research & Ideas

Signing at the Top: The Key to Preventing Tax Fraud?

cheat based on our lab and field studies; we thought it was now time to examine how to prevent people from cheating." The key, according to the researchers, lies in increasing ethical salience: inducing people to pay greater attention to their moral View Details

Keywords: by Carmen Nobel; Accounting

12 Apr 2011
First Look

First Look: April 12

case:http://cb.hbsp.harvard.edu/cb/product/511068-PDF-ENG ActionAid International: Globalizing Governance, Localizing Accountability Alnoor Ebrahim and Rachel GordonHarvard Business School Case 311-004 As a global NGO working in 45... View Details

Keywords: Sean Silverthorne

November 2010 (Revised December 2010)
Case

Electro, Inc.

By: David F. Hawkins

CFO of U.S. company preparing for U.K. analyst meetings reviews his company's 2008 earnings per share calculations. View Details

Keywords: Business Earnings; Financial Reporting; International Accounting; Standards; United Kingdom; United States

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30 Aug 2006
Op-Ed

The Compensation Game

rise of executive pay over time as a product of efficient markets and argued that the increase merely reflects the growing marginal productivity of chief executives. Unfortunately, this standard defense reflects a broad misconception of... View Details

Keywords: by Lucian Bebchuk & Rakesh Khurana

19 Mar 2006
Research & Ideas

Unlocking Your Investment Capital

if the firm held a diversified equity portfolio like the Standard & Poor's 500. Assets with only passive risks are typically zero-net-present-value investments. Q: Why does the required amount of equity cushion that a company should... View Details

Keywords: by Ann Cullen; Financial Services

26 Feb 2008
First Look

First Look: February 26, 2008

(c) accountability in implementation. Examples are drawn from the experiences of South Africa and Brazil. Several preliminary factors are identified that may enhance policy learning, while acknowledging the constraints of bounded... View Details

Keywords: Martha Lagace

18 Jun 2007
Op-Ed

Leveling the Executive Options Playing Field

true economic performance is. The evolution of the 2 parallel universes of financial and accounting reporting systems appears to be a historical accident rather than a manifestation of 2 competing views of what profits should be. Aligning... View Details

Keywords: by Mihir Desai

30 Oct 2012
First Look

First Look: October 30

& Law (forthcoming) Abstract The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last... View Details

Keywords: Sean Silverthorne

02 Feb 2016
First Look

February 2, 2016

forthcoming Journal of Accounting Research Causal Inference in Accounting Research By: Gow, Ian D., David F. Larcker, and Peter C. Reiss Abstract—This paper examines the approaches View Details

Keywords: Sean Silverthorne

03 Aug 2010
First Look

First Look: August 3

historical account of their humble origins, lack of resources, and determined struggle against the odds. We identify two essential dimensions of an underdog biography: external disadvantage, and passion and determination. We demonstrate... View Details

Keywords: Martha Lagace

21 Dec 2009
Research & Ideas

Good Banks, Bad Banks, and Government’s Role as Fixer

biggest money center banks, had zero risk of loss. They did not fully disclose what was happening, and they did not put up enough capital to cover potential risks. Now, the FASB [Financial Accounting View Details

Keywords: by Roger Thompson; Banking; Financial Services

10 Dec 2012
Research & Ideas

Why We Blab Our Intimate Secrets on Facebook

the temptation just not to bother protecting people's privacy. But I would hope that the virtuous marketer would resist that temptation." To read more: For detailed accounts of research by Leslie John, Alessandro Acquisti, and George... View Details

Keywords: by Carmen Nobel

29 Jan 2019
Research & Ideas

'Green Bonds' May Be Our Best Bet for Environmental Damage Control

Municipalities have been selling bonds to pay for public works projects—fire stations, parking garages,sewage treatment systems—for 200 years. It’s only in the past decade or so, however, that they’ve been selling them with an extra perk: helping the environment. In... View Details

Keywords: by Michael Blanding; Energy; Utilities; Construction; Green Technology; Public Administration

29 May 2006
What Do You Think?

How Important Is the “Service Sector Effect” on Productivity?

than they otherwise might. Whether this leads to a higher standard of living than that of their European counterparts is debatable. But there is growing evidence that providing pleasant work environments, aided to some degree by new... View Details

Keywords: by James Heskett; Service

01 Oct 2024
Research & Ideas

How Politics Drives Business Decisions in a Polarized Nation

shows. Partisan divides exist even within specific professions. Democrats accounted for more than 50 percent of chief or general legal officers at firms, but Democrats made up only 27 percent of chief financial officers. Similar fissures... View Details

Keywords: by Jay Fitzgerald

February 2001 (Revised March 2003)
Teaching Note

Circuits, Inc. TN

By: David F. Hawkins

Teaching Note for (9-100-013). View Details

Keywords: Stock Shares; Business Earnings; Standards

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06 Mar 2013
What Do You Think?

Who Should Manage Our Work Time?

stuff." In much more detail Pozen advises us on such things as creating and following standard routines so that part of our working life is on "automatic" as well as proactively managing the daily calendar in order to avoid... View Details

Keywords: by James Heskett

30 Jan 2018
First Look

January 30, 2018

role of telecommunications firms in providing content. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=53774 forthcoming Journal of Accounting Research Effects of an Information Sharing System on Employee Creativity,... View Details

Keywords: Sean Silverthorne

19 Jul 2016
First Look

July 19, 2016

the years, with the number of proposals filed doubling from 1999 to 2013. We use recent innovations in accounting standard setting to classify 2,665 shareholder proposals that address environmental, social,... View Details

Keywords: Sean Silverthorne

July 2009 (Revised May 2012)
Case

Wareham SC Systems, Inc.

By: David F. Hawkins

CFO tests company's revenue recognition practices against the recently issued SAB 101 requirements and proposes plan for adoption of SAB 101. View Details

Keywords: Revenue Recognition; Standards

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