Publications

Jung Koo Kang is an assistant professor in the Accounting and Management Unit. He teaches the Financial Reporting and Control course in the MBA required curriculum.

Professor Kang’s research focuses on financial technology and innovation, alternative data,... View Details

June 2016
Supplement

Supply Chain Finance at Procter & Gamble Spreadsheet Supplement

By: Benjamin C. Esty, Scott Mayfield and David Lane

In April 2013, Procter & Gamble (P&G), the world’s largest consumer packaged goods (CPG) company, announced that it would extend its payment terms to suppliers by 30 days. At the same time, P&G announced a new supply chain financing (SCF) program giving suppliers the... View Details

March 2001 (Revised April 2001)
Case

General Electric 2000: Quality of Earnings Assessment

By: David F. Hawkins

A financial analyst reviews General Electric's financial reports to learn more about U.S. Generally Accepted Accounting Principles (GAAP) and how they differs from international accounting standards. View Details

Keywords: Financial Reporting; Financial Statements; Accounting Audits; International Accounting; Consumer Products Industry; Technology Industry; United States

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Jonas Heese is... View Details

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: accounting industry; accounting industry

18 May 2022
Research & Ideas

Are Banks the ‘Bad Guys’? Overdraft Fees Are Crushing Low-Income Customers

shows. Despite scrutiny of overdraft fees during the financial crisis more than a decade ago, some banks still reorder checking account debits so that the largest amounts, rather than the earliest debits... View Details

Keywords: by Rachel Layne; Financial Services

Ethan C. Rouen

Ethan Rouen is an associate professor of business administration in the Accounting and Management Unit at Harvard Business School, where he teaches the elective course Reimagining Capitalism. From 2020 to 2022, he served as the faculty co-chair of the View Details

May 1995 (Revised August 2008)
Background Note

Intercorporate Equity Investments

By: David F. Hawkins

Discusses accounting for intercorporate equity investments and the preparation of consolidated financial statements. View Details

Keywords: Cost Accounting; Investment; Financial Statements

June 1994
Case

Harvey Cohen

By: F. Warren McFarlan

An introductory case in the construction of financial statements from basic financial transactions where inflation accounting is an issue. A rewritten version of an earlier case. View Details

Keywords: Accounting; Financial Statements; Inflation and Deflation

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Brian Baik is an assistant professor in the Accounting and Management Unit at Harvard Business School. He teaches the Financial Reporting and Control course in the MBA required curriculum.

Professor Baik studies how information, financial reporting, and... View Details

Keywords: private equity (LBO funds); venture capital industry

April 29, 2014
Column

Corporate Reporting in the Big Data Era

By: George Serafeim

Advancements in information technology can improve corporate communication with shareholders, but not through incessant data dumps. Instead, companies will more likely be poised for continued success if they use digital platforms for long-term oriented engagement and... View Details

Keywords: Integrated Reporting; Big Data; Corporate Reporting; Sustainability; Corporate Social Responsibility; Corporate Governance; Accounting; Reporting; Organizational Change and Adaptation; Corporate Accountability; Analytics and Data Science; Information Technology; Communication; Financial Reporting; Business and Shareholder Relations

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May 2016 (Revised May 2017)
Case

Supply Chain Finance at Procter & Gamble

By: Benjamin C. Esty, E. Scott Mayfield and David Lane

In April 2013, Procter & Gamble (P&G), the world’s largest consumer packaged goods (CPG) company, announced that it would extend its payment terms to suppliers by 30 days. At the same time, P&G announced a new supply chain financing (SCF) program giving suppliers the... View Details

Teaching

Overview

Jody has taught Introduction to Financial Accounting and Accounting Information for Managers to undergraduate students at the University of Waterloo. View Details

13 May 2002
Op-Ed

A Cure for Enron-Style Audit Failures

committee be independent and financially literate, and that at least one have accounting or equivalent experience. The audit committee chairman should have this experience and the leadership to insist on... View Details

Keywords: by Jay Lorsch; Accounting

February 2003 (Revised March 2003)
Background Note

Revenue Recognition Guidelines

This case presents a summary of the Financial Accounting Standards Board's Concept Statements #5 and #6. View Details

Keywords: Revenue Recognition; Standards

Shirley Lu is an assistant professor in the Accounting and Management Unit. She teaches the Financial Reporting and Control course in the MBA required curriculum.

Professor Lu conducts research in the area of Corporate Social Responsibility (CSR) disclosure,... View Details

January 2021 (Revised May 2021)
Case

'GEnron'? Markopolos versus General Electric (A)

By: Jonas Heese and David Lane

In August 2019, Harry Markopolos—the forensic accountant known for uncovering Bernie Madoff’s Ponzi scheme—alleged that General Electric had committed accounting fraud totaling $38 billion, coining the term “GEnron” for perceived similarities with the 2001 accounting... View Details

Keywords: Financial Statements; Communication; Energy; Financial Condition; Insurance; Performance; Planning; Business and Shareholder Relations; Risk and Uncertainty; Value; Financial Services Industry; Financial Services Industry; Financial Services Industry