Publications

01 Jun 2015
News

Research Brief: If State Pensions Clean Up Their Books, Who Pays?

to a new working paper coauthored by Lecturer Abigail Allen, the opposite is often true. When the Governmental Accounting Standards Board (GASB) proposed stricter public pension View Details

Keywords: Erin Peterson

September 2007
Supplement

Silic (B): Choosing Cost or Fair Value on Adoption of IFRS

By: David F. Hawkins, Vincent Marie Dessain and Andrew Barron

Keywords: Cost; Value; Standards; Financial Reporting

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

2008
Chapter

How XBRL Will Dramatically Improve Reporting and Control Processes

By: Robert G. Eccles, Liv Watson and Mike Willis

Keywords: Financial Reporting; Applications and Software; Standards

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

December 1985 (Revised July 1993)
Case

Scovill, Inc.: NuTone Housing Group

Describes a conflict between the corporate controller and a division president about labor standards, which the division purposefully overstates to protect its margins. Illustrates the multiple roles of standards, and the roles of controllers and line management in... View Details

Keywords: Accounting; Standards; Management Teams; Conflict and Resolution

02 Aug 2004
What Do You Think?

For Greater Transparency, Is Section 404 an Effective Response?

transparency for shareholders and other stakeholders. The primary argument is that, without high standards of personal integrity posed from within, Section 404 will be of limited value. As John Louk put it, "I personally believe that... View Details

Keywords: by James Heskett

15 Jun 2010
First Look

First Look: June 15

nature of accounting standards proposed between 1973 and 2007. Among other results, we find that length of service on the board and a prior career in investment banking/investment management are associated... View Details

Keywords: Martha Lagace

03 Dec 2018
Research & Ideas

How Companies Can Increase Market Rewards for Sustainability Efforts

flavijus For the first time, a link has been drawn between public sentiment about a company’s sustainability practices and how that company is valued in the market. The results are important both for investors searching for under-valued, socially responsible companies,... View Details

Keywords: by Rachel Layne

November 2023 (Revised August 2024)
Background Note

Life Cycle Assessment: An Overview

By: Willy C. Shih, Michael W. Toffel and Kelsey Carter

Life cycle assessment (LCA) is a holistic approach to quantifying the environmental impacts—including resources consumed and wastes produced—associated with the entire life cycle of a product, from the production or extraction of the raw materials used in its creation,... View Details

Keywords: Life-cycle; Environmental Performance; Design; Environmental Management; Environmental Sustainability; Climate Change; Measurement and Metrics; Standards; Accounting; Environmental Accounting

03 Feb 2018
Op-Ed

How to Heed BlackRock's Call for Corporate Social Responsibility

do so, investment funds will need to collect new data. The good news is that over the past decades, many initiatives have contributed to developing standards to assess companies’ social performance. The Sustainability View Details

Keywords: by Julie Battilana

23 May 2011
Op-Ed

Leading and Lagging Countries in Contributing to a Sustainable Society

society in general. But it is a difficult question to answer, with standards just now emerging in the form of "integrated reports" that help companies disclose corporate sustainability efforts just as they do financial data. Are these... View Details

Keywords: by Robert G. Eccles & George Serafeim

November 2010 (Revised July 2011)
Supplement

Oriflame S.A. (B)

By: David F. Hawkins and Karol Misztal

Exercise for recording derivative hedging transactions, accompanied by a technical note on IFRS derivative accounting. View Details

Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry

November 2010 (Revised December 2011)
Supplement

Oriflame S.A. (C)

By: David F. Hawkins and Karol Misztal

Notes from Oriflame's 2009 annual report relevant to the assessment of the monetary impact of Oriflame's FX risk management actions. View Details

Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Annual Reports; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry

24 May 2004
Research & Ideas

When Reputation Trumps Regulation

cooperation of foreign regulators to meet the evidentiary standards of U.S. federal courts. Oftentimes, relying on foreign regulators for evidence gathering means that enforcement is very difficult. Q: You report that 15 percent of all... View Details

Keywords: by Ann Cullen

December 2010 (Revised September 2011)
Case

Kanebo Ltd. (A)

By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez

Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting. View Details

Keywords: History; Business Conglomerates; Misleading and Fraudulent Advertising; Consolidation; Financial Statements; International Finance; International Accounting; Standards; Goodwill Accounting; Manufacturing Industry; Japan