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  • 21 Aug 2008
  • News

Stylin’ at Gallatin

Council. For example, dual-flush toilets and low-flow shower heads and sink aerators reduce water use by 30 percent when compared to a standard building. Sensors adjust indoor lighting by taking available natural light into View Details
Keywords: Business Schools & Computer & Management Training; Educational Services
  • October 2011
  • Teaching Note

Bridging the GAAPs (TN)

By: Gwen Yu
Teaching Note for 111-114. View Details
Keywords: Equity; Financial Reporting; Investment Portfolio; Valuation; Framework; Adoption; Standards; Globalization
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  • February 2004 (Revised July 2004)
  • Background Note

Retiree Benefit Note Analysis

By: David F. Hawkins
Walks the reader through the retiree benefit note disclosures required by SFAS 132, which were revised in 2003. View Details
Keywords: Retirement; Accounting; Standards; Compensation and Benefits
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  • 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 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
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  • 28 Jul 2015
  • First Look

First Look: July 28, 2015

rebates on interest and principal. The case outlines how International Financial Reporting Standards (IFRS), U.S. GAAP, and International Public Sector Accounting Standards... View Details
Keywords: Carmen Nobel
  • 03 Sep 2020
  • Op-Ed

Why American Health Care Needs Its Own SEC

see which clinicians, hospitals, insurers, and others provide the best value." Even if the Trump rules hold up, they cannot provide the full accounting of prices and outcomes the health care system needs. For that, the United States... View Details
Keywords: by Regina E. Herzlinger; Health
  • 05 Aug 2024
  • Research & Ideas

Watching for the Next Economic Downturn? Follow Corporate Debt

widespread distress: Corporate credit quality and growth, says Harvard Business School Professor Victoria Ivashina. “It's only in the US in 2007 and 2008 that we observed the highest fraction of the non-performing loans coming from households.” Debt incurred by... View Details
Keywords: by Rachel Layne
  • 16 Sep 2010
  • News

Idea Takes Root

reports that the IIRC has the backing of the International Accounting Standards Board, the U.S. Financial Accounting Standards Board, and the... View Details
Keywords: Roger Thompson; Corporate Services
  • 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
  • 30 Oct 2005
  • Research & Ideas

Tuning Jobs to Fit Your Company

exhibit "The Four Spans" provides a summary.) The span of control. The first span defines the range of resources—not only people but also assets and infrastructure—for which a manager is given decision rights. These are also the resources whose performance... View Details
Keywords: by Robert Simons
  • 01 Aug 2001
  • News

William F. Connell (MBA '63)

group, Connell gained 85 percent ownership of the industrial companies with a leveraged buyout that created the Connell Limited Partnership. Last year, the four firms remaining in the Partnership accounted for revenues of more than $1... View Details
Keywords: Alumni Achievement Award; William F. Connell (MBA 1963); James O.Dunn; Manufacturing
  • 01 Oct 2002
  • News

Sam Hayes

Another crucial step would be to ensure that public accounting firms once again become bona fide watchdogs. Too often, lucrative consulting contracts have caused accounting firms to relax their auditing... View Details
Keywords: Garry Emmons
  • 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
  • 11 Jul 2017
  • News

The Right Thing to Do

and the other misdeeds of the mortgage crisis, remains the standard when it comes to unbridled corporate greed. Enron went bankrupt in 2001 after using a series of accounting schemes to exaggerate its bottom... View Details
Keywords: Constantine von Hoffman; Securities, Commodities, and Other Financial Investments; Finance; Mining (except Oil and Gas); Mining
  • Web

Policymakers - Institute For Strategy And Competitiveness

universal measurement and public reporting Link reimbursement to clinical performance using outcome reporting Set accounting standards for meaningful cost reporting in health care Accelerate the bundled... View Details
  • 05 Jun 2019
  • Research & Ideas

If Your Customers Don't Care What You Charge, What Should You Charge?

motorists represent the prevalence of “consumer inertia” in the retail gas market. Consumer inertia is the tendency of some customers to buy or continue buying a product, even when superior options exist. Companies that can accurately View Details
Keywords: by Kristen Senz; Energy
  • 01 Oct 2013
  • First Look

First Look: October 1

http://www.people.hbs.edu/liyer/BCCI_JEBO_Final_Sept2013.pdf August 2013 Contemporary Accounting Research The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers By: Bouwens, Jan, Margaret A. Abernethy,... View Details
Keywords: Sean Silverthorne
  • 01 Jun 2022
  • News

Making It Count

Weighted Accounts (IWA) Project has set about tackling accountability, a major hurdle on the path to an impact-driven economy. While the number of firms reporting their own ESG data has grown exponentially, and companies of all stripes... View Details
Keywords: Jen McFarland Flint
  • 01 Sep 2015
  • First Look

First Look -- September 1, 2015

contrast, standard factor-model-based proxies fail to exhibit predictive power internationally. We show analytically and empirically that the importance of ROE in forecasting returns depends on the quality of View Details
Keywords: Sean Silverthorne