Accounting - Publications - Faculty & Research

1998
Other Unpublished Work

Pursuing Value: The Information Reporting Gap in the U.S. Capital Markets

By: Robert G. Eccles Jr. and Harold D. Kahn

Keywords: Capital Markets; Performance; Financial Reporting; United States

Citation

07 May 2019
News

Canceling student debt has an extraordinary effect on people’s income and credit worthiness

Fast Answer

Field Course: Private Equity Projects and Ecosystems: Company, Industry, Market and Transaction Research

companies. Also includes private equity information. Individual accounts needed. Please see More Info page for instructions. CB Insights & Industry Analytics CB Insights is a private company database that tracks global venture... View Details

28 Jul 2015
First Look

First Look: July 28, 2015

literature on disability insurance does not account for this intertemporal channel, it may underestimate the total work-disincentive effect of SSDI. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=49390 Working Papers... View Details

Keywords: Carmen Nobel

20 Jan 2010
First Look

First Look: Jan. 20

Working PapersContracting in the Self-reporting Economy (revised) Authors:Romana L. Autrey and Richard Sansing Abstract This paper examines the effect of accounting on the use of intellectual property. We analyze the licensing of... View Details

Keywords: Martha Lagace

01 Dec 2011
News

Alumni Book Briefs

Brightest Young Business Leaders by John Coleman (MPA/MBA ’10), Daniel Gulati (MBA ’11), and W. Oliver Segovia (MBA ’10) (Harvard Business Review Press) Recent Harvard MBAs share personal stories about assuming the mantle of leadership in ways unlike previous... View Details

Keywords: Performing Arts, Spectator Sports, and Related Industries; Arts, Entertainment; Finance; Miscellaneous Manufacturing; Manufacturing

Charles E. Mitchell

Under Mitchell’s presidency, National City Bank was converted into a modern retail banking organization and a world-wide banking empire with offices from London to Singapore. He popularized checking accounts for individuals and pioneered... View Details

Keywords: Finance

Web

MBA 2025 Alumni Technology Transition - Alumni

ends Save documents to your machine. May 28 May 28 Chat GPT Enterprise access ends June 12 June 12 myHBS access ends (including Classcards ) June 12 June 12 Section and Class Email List access ends June 12 June 12 Office 365 account... View Details

November 1997 (Revised May 1998)
Teaching Note

Indianapolis: Activity-Based Costing of City Services (A) and (B) TN

By: Robert S. Kaplan

Teaching Note for (9-196-115) and (9-196-117). View Details

Keywords: Activity Based Costing and Management; City

Citation

Purchase

October 2000
Teaching Note

Drivers of Industry Financial Structure

By: Dwight B. Crane and Indra Reinbergs

Teaching Note for (9-201-039). View Details

Keywords: Finance; Financial Statements; Industry Structures

Citation

Purchase

2023
Working Paper

Deep Responsibility and Irresponsibility in the Beauty Industry

By: Geoffrey Jones

This working paper employs the concept of deep responsibility to assess the social responsibility of the beauty industry over time. It shows that many of today’s problems with the industry have deep historical roots. Products have carried too many health hazards.... View Details

Keywords: Corporate Social Responsibility and Impact; Corporate Accountability; Ethics; Beauty and Cosmetics Industry

Citation

SSRN

Read Now

Web

Pitchbook | Baker Library

Executive Education & Fellows No access at this time HBS Alumni No access at this time Harvard Faculty, Students, and Staff Remote access available Visitors No access at this time Additional Information Download limits: Accounts under the... View Details

08 May 2014
Working Paper Summaries

Corporate and Integrated Reporting: A Functional Perspective

Keywords: by Robert Eccles & George Serafeim

February 1999
Article

1998 10-K's: Earnings Quality Alert

By: David F. Hawkins

Keywords: Business Earnings; Quality; Reports

Citation

Find at Harvard

April 2018 (Revised July 2023)
Technical Note

Whistleblower Legislation in the Context of Financial Reporting

By: Aiyesha Dey, Jonas Heese and James Weber

This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act. View Details

Keywords: Whistleblower; Sarbanes-Oxley; Dodd-Frank; False Claims Act; Securities And Exchange Commission; Government Legislation; Financial Reporting; United States

Citation

Educators

Purchase

Winter 2013
Article

Mandatory IFRS Adoption and Financial Statement Comparability

By: Francois Brochet, Alan Jagolinzer and Edward J. Riedl

This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al., 2008),... View Details

Keywords: IFRS; Comparability; Private Information; Insider Trading; Ethics; Standards; Financial Statements

Citation

Find at Harvard

Read Now

1998
Other Unpublished Work

Pursuing Value: The Information Reporting Gap in the Swiss Capital Markets

By: Robert G. Eccles Jr. and Peter F. Weibel

Keywords: Capital Markets; Performance; Financial Reporting; Switzerland

Citation

January 2004 (Revised March 2005)
Case

Valuation Ratios in the Restaurant Industry

By: Paul M. Healy and Krishna G. Palepu

Examines factors underlying differences in valuation multiples (price-earnings and price-to-book) across four firms in the restaurant industry. View Details

Keywords: Business Earnings; Valuation; Mathematical Methods; Food and Beverage Industry

Citation

Find at Harvard