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  • All HBS Web  (7,390)
    • People  (11)
    • News  (2,032)
    • Research  (4,434)
    • Events  (34)
    • Multimedia  (214)
  • Faculty Publications  (3,370)

Show Results For

  • All HBS Web  (7,390)
    • People  (11)
    • News  (2,032)
    • Research  (4,434)
    • Events  (34)
    • Multimedia  (214)
  • Faculty Publications  (3,370)
← Page 27 of 7,390 Results →
  • October 1983
  • Article

Measuring Manufacturing Performance: A New Challenge for Management Accounting Research

By: Robert S. Kaplan
Keywords: Measurement and Metrics; Problems and Challenges; Accounting; Research; Performance
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Kaplan, Robert S. "Measuring Manufacturing Performance: A New Challenge for Management Accounting Research." Accounting Review 58 (October 1983): 686–705.
  • 2019
  • White Paper

Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy

By: George Serafeim, T. Robert Zochowski and Jennifer Downing
Reimagining capitalism is an imperative. We need to create a more inclusive and sustainable form of capitalism that works for every person and the planet. Massive environmental damage, growing income and wealth disparity, stress, and depression within developed... View Details
Keywords: Impact-Weighted Accounts; IWAI; Background; Economic Systems; Economy; Corporate Social Responsibility and Impact; Measurement and Metrics; Financial Statements
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Serafeim, George, T. Robert Zochowski, and Jennifer Downing. "Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy." White Paper, Harvard Business School, Boston, MA, September 2019.
  • 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
Keywords: Financial Reporting; International Accounting; Trade; International Finance; Standards; Strength and Weakness; Natural Disasters; Crisis Management; Governance Controls; Governing Rules, Regulations, and Reforms; Energy Industry; India
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Hawkins, David F. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)." Harvard Business School Case 111-062, January 2011. (Revised July 2011.)
  • November 1998
  • Article

FASB May Move toward New International Business Combination Accounting Standard

By: David F. Hawkins
Keywords: Global Range; Accounting; Standards
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Hawkins, David F. "FASB May Move toward New International Business Combination Accounting Standard." Accounting Bulletin, no. 73 (November 1998).
  • April 2024
  • Teaching Note

Accounting Red Flags or Red Herrings at Catalent? (A) and (B)

By: Joseph Pacelli
Teaching Note for HBS Case Nos. 124-024 and 124-055. View Details
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Pacelli, Joseph. "Accounting Red Flags or Red Herrings at Catalent? (A) and (B)." Harvard Business School Teaching Note 124-074, April 2024.
  • 19 Jun 2013
  • News

US accountable care organisations: factory-style focus calls for change in behaviour

  • 05 Dec 2016
  • News

The Normalization of Corruption and Wells Fargo’s 2 Million False Accounts

  • 24 Jun 2015
  • Working Paper Summaries

Accounting Data, Market Values, and the Cross Section of Expected Returns World

Keywords: by Charles C.Y. Wang; Accounting
  • December 2012
  • Case

Trouble Brewing for Green Mountain Coffee Roasters

By: Suraj Srinivasan and Michael Norris
In October 2011, noted hedge fund manager David Einhorn of Greenlight Capital delivered a presentation at an investors' conference analyzing the business and accounting quality weaknesses of Green Mountain Coffee Roasters. Until then Green Mountain had exhibited rapid... View Details
Keywords: Accounting Fraud; Accounting Quality; Accounting Red Flags; Accounting Restatements; Accounting Scandal; Accounting Information; Financial Accounting; Financial Analysts; Financial Analysis; Financial Intermediaries; Hedge Funds; Financial Ratios; Financial Statement Analysis; Valuation Methodologies; Earnings Quality; Accounting; Quality; Earnings Management; Valuation; Crime and Corruption; Mergers and Acquisitions; Financial Reporting; Investment Funds; Financial Statements; Food and Beverage Industry
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Srinivasan, Suraj, and Michael Norris. "Trouble Brewing for Green Mountain Coffee Roasters." Harvard Business School Case 113-035, December 2012.
  • Research Summary

Overview

Abigail's research to date has focused on the financial accounting standard setting process. Specifically, her current projects investigate the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the determination of US GAAP. Her... View Details
Keywords: Financial Accounting; Political Economy; Capital Markets; Fair Value Accounting; Disclosure; International Accounting Standards
  • March 2000
  • Article

2000 CFA Level I and II Accounting and Financial Analysis Review

By: David F. Hawkins
Keywords: Accounting
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Hawkins, David F. "2000 CFA Level I and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 84 (March 2000).
  • 2008
  • Working Paper

Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis

By: Gustavo A. Del Angel, Stephen Haber and Aldo Musacchio
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks.... View Details
Keywords: Globalized Firms and Management; Accounting; Standards; Financial Crisis; Banks and Banking; Banking Industry; Mexico
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Del Angel, Gustavo A., Stephen Haber, and Aldo Musacchio. "Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis." Harvard Business School Working Paper, No. 08-090, April 2008.
  • May 2024
  • Supplement

Accounting Red Flags or Red Herrings at Catalent? – Instructor Template

By: Joseph Pacelli
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Pacelli, Joseph. "Accounting Red Flags or Red Herrings at Catalent? – Instructor Template." Harvard Business School Spreadsheet Supplement 124-718, May 2024.
  • October 2023
  • Teaching Note

Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs

By: Jonas Heese and Jung Koo Kang
Teaching Note for HBS Case No. 123-042. View Details
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Heese, Jonas, and Jung Koo Kang. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Teaching Note 124-039, October 2023.
  • January 2018 (Revised March 2018)
  • Teaching Note

Fair Value Accounting Controversy at Noble Group (A) and (B)

By: Siko Sikochi and Suraj Srinivasan
Teaching Note for HBS Nos. 118-034 and 118-062. View Details
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Sikochi, Siko, and Suraj Srinivasan. "Fair Value Accounting Controversy at Noble Group (A) and (B)." Harvard Business School Teaching Note 118-063, January 2018. (Revised March 2018.)
  • 28 May 2009
  • News

Banks find ways to boost fees; checking accounts latest target

  • 1993
  • Chapter

Regulating the International Trade in Hazardous Pesticides: Closing the Accountability Gap

By: L. S. Paine
Keywords: Trade; Governing Rules, Regulations, and Reforms; Corporate Accountability; Chemical Industry; Agriculture and Agribusiness Industry
Citation
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Paine, L. S. "Regulating the International Trade in Hazardous Pesticides: Closing the Accountability Gap." In Ethical Theory and Business. 4th ed. Edited by Norman E. Bowie and Tom L. Beauchamp, 547–556. Englewood Cliffs, NJ: Prentice Hall, 1993. (Reprinted in The International Library of Management, Ethics in Business and Economics, vol. 2, edited by Thomas Donaldson and Thomas W. Dunfee. Aldershot, England: Dartmouth Publishing Company, Ltd., 1996.)
  • Teaching

Overview

By: V.G. Narayanan
I teach accounting to MBA students, executives, and Harvard Extension School students. I teach topics from both financial and managerial accounting. I also train professors in teaching by the case method. View Details
  • 2015
  • Book

Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

By: Karthik Ramanna
There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and understanding of the general public—e.g., rulemaking for bank capital adequacy, actuarial standards, accounting standards, and auditing practice. In... View Details
Keywords: Business And Society; Financial Institutions; Financial Reporting; GAAP; IFRS; Lobbying; Capitalism; Sustainability; Accounting; Finance; Business and Government Relations; Leadership; Accounting Industry; Accounting Industry; United States; China; India
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Ramanna, Karthik. Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy. Chicago: University of Chicago Press, 2015. (Reviews by Anat Admati, S.P. Kothari, Lynn Stout, Lawrence Summers, and Luigi Zingales, among others.)
  • May 2024
  • Supplement

Accounting Red Flags or Red Herrings at Catalent? – Student Template

By: Joseph Pacelli
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Pacelli, Joseph. "Accounting Red Flags or Red Herrings at Catalent? – Student Template." Harvard Business School Spreadsheet Supplement 124-717, May 2024.
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