Accounting Standards - Publications - Faculty & Research

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

01 Dec 2010
News

Eight Join HBS Faculty

accounting information affects economic outcomes, specifically, how accounting standards and corporate disclosures influence capital allocation decisions. Yu’s work has been... View Details

Web

Business Analysis and Valuation Using Financial Statements - Course Catalog

value proposition and identifying its key value drivers and risks; evaluating the degree to which accounting policies and standards capture underlying economics; assessing earnings quality; and making... View Details

Fast Answer

Fixed Income Research: bond data, ratings, and reports

Research Topics Suggested Resources Bond data FactSet A comprehensive platform used to analyze financial data from global fixed income markets. Individual accounts needed. Please see More Info page for instructions on signing up... View Details

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

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

10 Jun 2002
Research & Ideas

How to Look at Globalization Now

interview with HBS Working Knowledge's Martha Lagace, he discusses what companies should bear in mind going forward.Lagace: People often equate globalization with the idea that globally standardized products are displacing local ones. In... View Details

Keywords: by Martha Lagace

05 Oct 2010
First Look

First Look: October 5, 2010

board, their past professional experience, and their political contributions vary with the degree to which the accounting standards they propose are perceived as increasing View Details

Keywords: Sean Silverthorne

Web

Admissions & Financial Aid | MBA

by the Harvard Graduate School of Arts and Sciences (GSAS). To simplify the process, required elements to apply to both the MBA and the Master of Science will be hosted in the HBS application system. Admissions Process 1. Written Application Create an HBS View Details

01 Dec 2008
News

Lesson from the Fall

accounting and SEC rules throughout that portion of the company where he had direct authority and accountability. Since Enron is certainly not the only company to have engaged in such gaming, the important question raised by this marker... View Details

Keywords: Malcolm S. Salter; Oil and Gas Extraction; Mining; Electric Power Generation, Transmission, Distribution; Utilities

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

Citation

Purchase

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

Web

Instagram Takeover Policy | About

with our community. You are welcome to take photographs/videos earlier in the week and post them during your allotted 24-hour takeover period. Tips & Best Practices By initialing on each line, I agree to the following statements: DO: ___ Aim for the Instagram Stories... View Details

21 Jun 2011
First Look

First Look: June 21

career in investment banking/investment management are associated with exposure drafts perceived as decreasing accounting "reliability"; and FASB members' affiliations with the Democratic Party are associated with proposing... View Details

Keywords: Sean Silverthorne

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

17 Feb 2003
Research & Ideas

Rating Fund Managers by the Company They Keep

right funds to follow. Since distinguishing ability from luck in investing is always a challenge, that last requirement may not be so easy to fulfill. Q: Do you think the Web-based data input accounting View Details

Keywords: by Ann Cullen

08 Jul 2002
What Do You Think?

Have We Carried the Concept of Alignment Too Far?

Financial and Accounting Standards Board, new New York Stock Exchange rulings regarding board composition and other matters, and a Corporate and Auditing Accountability, Responsibility, and Transparency Act... View Details

Keywords: by James Heskett