Introduction To Financial Accounting - Publications - Faculty & Research

21 Aug 2000
Research & Ideas

Faculty Research Looks to Latin America

Does it work? And for firms in countries that pursue that route: How do they make it work? "My research questions include: Were Latin American countries right to avoid share privatizations? What View Details

Keywords: by Martha Lagace

10 Jun 2002
Research & Ideas

How to Look at Globalization Now

19th century but, by the end of the 20th century, had apparently grown to account for the bulk of it. Partly for this reason, replication is often treated, at least implicitly, as what "modern" or... View Details

Keywords: by Martha Lagace

21 Apr 2020
Research & Ideas

7 Successful Battle Strategies to Beat COVID-19

empower teams who are closer to the customer and unlock the full potential of organizations. While born in the software world, the approach is viewed as transformative in both software and hardware across sectors, including View Details

Keywords: by Euvin Naidoo

01 Aug 2012
What Do You Think?

Should CEOs Worry About ‘Too Big to Succeed?’

have been preoccupied with the question of financial institutions becoming too big to fail. But recent data points have me asking whether the relevant question should be whether View Details

Keywords: by James Heskett; Financial Services; Financial Services

Web

The Significance and Consequences of Financial Models - Option Pricing in Theory & Practice: The Nobel Prize Research of Robert C. Merton - Exhibits - Historical Collections

Introduction Prelude to the Option Pricing Model The Formula The Spread and Adoption of Option Pricing Models The Significance and Consequences of Financial Models Selected... View Details

19 Oct 2022
Op-Ed

Cofounder Courtship: How to Find the Right Mate—for Your Startup

partnership. Just like a personal relationship may result in children, big financial decisions (like buying a house), running a household, etc., a cofounding relationship will force you to commit View Details

Keywords: by Julia Austin

08 Apr 2002
Research & Ideas

How to Negotiate “Yes” Across Cultural Boundaries

web of business ties, lending, and cross-shareholdings. In Germany's financial sector, it might be the insurance giant Allianz. In Italy, it may be a set of powerful families. In Russia, it can be the Russian mafia and other protection... View Details

Keywords: by James K. Sebenius

March 2009
Supplement

Bausch & Lomb, Inc.: Pressure to Perform (B)

By: Robert L. Simons

This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (B) case can be used in class to demonstrate the serious consequences of overly aggressive accounting. The (B) case should be used after... View Details

Keywords: Decision Choices and Conditions; Revenue Recognition; Organizations; Medical Devices and Supplies Industry; United States

Citation

24 Oct 2012
Research & Ideas

Want People to Save More? Send a Text

experience planted a seed for Pomeranz's future research: how to promote financial savings among "microentrepreneurs" such as food cart owners, street vendors, and cosmetics saleswomen, whose... View Details

Keywords: by Kim Girard

12 Jun 2019
Research & Ideas

Investors Have More Than Money to Offer Entrepreneurs

informal Twitter pollI recently conducted, 56 percent of entrepreneurs who responded said their most common ask of their investors is for hiring help. Second to that (31 percent) are asks for introductions... View Details

Keywords: by Julia Austin

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

Citation

Find at Harvard

21 Aug 2019
Blog Post

Leveraging Academic Opportunities to Attain My Post-HBS Job

company I was considering joining after school. Enter Plaid. Plaid is a startup that enables businesses to access their users’ financial information by streamlining the connection View Details

18 Jul 2005
Research & Ideas

Time to Rethink the Corporate Tax System?

income. While individuals do not have this opportunity, corporations do. Historically, accounting treatments deviated to allow for differential accounting of expenses. In the... View Details

Keywords: by Ann Cullen

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

01 Jun 1997
News

A Better Way to Go on Strike

concept, which we developed with our colleagues Howard Raiffa and Michael Wheeler, the "No-Fist" alternative, an acronym for Normal Operations with a Financial Strike. Here's how it would work: Once the deadline is imminent and... View Details

Keywords: David Lax and Professor James K. Sebenius

10 Oct 2023
Blog Post

Policy Drivers for Environmental Justice: What Businesses Need to Know

Qcells, General Electric Vernova, Enel Green Power Equitable access to resources: Chargerhelp!, BlocPower, Volta Financial investment: Bank of America Conclusions U.S. policies provide an opportunity for... View Details

September 2010
Supplement

Using Regression Analysis to Estimate Time Equations (CW)

By: Francisco de Asis Martinez-Jerez

This note presents a simple way to estimate time equations using regression analysis in Excel. The note quickly outlines regression analysis, then presents a real-life case example from the natural gas industry that students can use to gain experience developing and... View Details

Keywords: History; Management Practices and Processes; Activity Based Costing and Management; Learning; Outcome or Result; Financial Statements; Experience and Expertise; Adoption; Communication Technology; Knowledge Acquisition; Management Skills

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12 May 2011
Research & Ideas

The Difficult Transition from For-Profit to Nonprofit Boards

against mission." Repeatedly we have seen new trustees and ineffective boards try to wag the mission dog with the financial tail. It just doesn't work that way. Without mission and its View Details

Keywords: by Sean Silverthorne

17 Sep 2020
Blog Post

HBS Grads Launch Cybersecurity Nonprofit to Fight Infodemic

continue to grow the company with the goal of bringing privacy and accountability back to the modern internet. humanID would not have accelerated had it not been for HBS’s... View Details

January 1990 (Revised March 1994)
Case

Royal Ahold NV

By: Richard F. Meyer

Contains a general description of a large international retailer. Focus is on the major financial risks facing the company: exchange rate risk and commodity price risk. This case is an introduction to financial risk management. It poses some of the major problem areas. View Details

Keywords: Risk Management; Currency Exchange Rate; Futures and Commodity Futures; Trade; Distribution; Financial Services Industry

Citation

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