Accounting Policies - Publications - Faculty & Research

July 2001 (Revised October 2001)
Case

Policy Management Systems Corp.: The Financial Reporting Crisis

Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details

Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry

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Usage and Policies - Research Computing Services

About Us Usage and Policies 2ms For information about our terms of service and acceptable use policies, please see the below pages. Eligibility Except where noted in our terms of service and policy... View Details

26 Jul 2013
Working Paper Summaries

Accountability of Independent Directors-Evidence from Firms Subject to Securities Litigation

Keywords: by Francois Brochet & Suraj Srinivasan

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RCS Policies - Research Computing Services

granted for the purposes necessary to accomplish the goals of Harvard University and its research projects. All account holders, whether Harvard affiliates or outside collaborators, agree to be held View Details

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Privacy Policy & Legal Info | HBS Online

over any conflicting terms in this Notice to the extent permitted under applicable law. REGIONAL PRIVACY POLICY DISCLOSURE If you are located in certain specific regions (such as the European Economic Area, the United Kingdom, or... View Details

September 2010 (Revised May 2011)
Case

Leadership in Corporate Reporting Policy at Tata Steel

By: Karthik Ramanna and Rachna Tahilyani

The case describes the challenges faced by Tata Steel, India's largest private sector steel company, as it transitions from Indian GAAP to IFRS. It first describes those challenges in the context of the institutional voids that make IFRS adoption difficult in India.... View Details

Keywords: Financial Reporting; International Accounting; Multinational Firms and Management; Policy; Leadership; Emerging Markets; Standards; Organizational Change and Adaptation; Steel Industry; India

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13 Dec 2022
HBS Seminar

Christine Beckman, USC Price School of Public Policy

April 2012
Article

Bouncing Out of the Banking System: An Empirical Analysis of Involuntary Bank Account Closures

By: Dennis Campbell, F. Asis Martinez-Jerez and Peter Tufano

Using a new database, we document the factors that relate to the extent of involuntary consumer bank account closure resulting from excessive overdraft activity. Consumers who have accounts involuntarily closed for overdraft activity may have limited or no access to... View Details

Keywords: Mathematical Methods; Customers; Social Issues; Outcome or Result; Budgets and Budgeting; Forecasting and Prediction; Competition; Banks and Banking; Policy; Personal Characteristics; Credit; Employment; United States

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Article

Tax Policy and the Efficiency of U.S. Direct Investment Abroad

By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.

Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion among "tax expenditures" and occasional calls for its repeal. This paper analyzes the extent to which tax deferral and other... View Details

Keywords: International Taxation; Dynamic Efficiency; Deferral; Policy; Taxation; Performance Efficiency; Foreign Direct Investment; Investment Funds; Investment Return; Business Earnings; Equity; Financing and Loans; Cash Flow; Capital; United States

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14 Jul 2015
News

Debt Should be a Guide to Policy Making

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Information Security & Privacy Policy | About

Information Security & Privacy Policy Protecting Harvard's data is a responsibility shared by all members of the HBS community. Faculty and staff must educate themselves on how to recognize and protect the information entrusted to us,... View Details

31 May 2012
Working Paper Summaries

Conflict Policy and Advertising Agency-Client Relations: The Problem of Competing Clients Sharing a Common Agency

Keywords: by Alvin J. Silk; Advertising

2017
Casebook

Public Health Preparedness: Case Studies in Policy and Management

By: Arnold M. Howitt, Dutch Leonard and David W. Giles

This book provides detailed accounts of a range of public health emergencies. Topics range from natural disasters, to infectious diseases, to pandemics, and more. With chapters on Superstorm Sandy, H1N1, the Ebola virus, and bioterrorism, these cases cover major areas... View Details

Keywords: Health Care and Treatment; Health Pandemics; Natural Disasters; Safety; Public Sector; Policy; Management

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Accounting & Management Awards & Honors - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students 2024 Jonas Heese : Winner of the Best Paper Award at the 2024 Review of Accounting Studies... View Details

29 Apr 2014
Working Paper Summaries

Comparing the Cash Policies of Public and Private Firms

Keywords: by Joan Farre-Mensa

2012
Working Paper

Conflict Policy and Advertising Agency-Client Relations: The Problem of Competing Clients Sharing a Common Agency

By: Alvin J. Silk

What restrictions should be placed on advertising agencies with respect to serving accounts or clients that are competitors of one another in order to avoid conflicts in interest? In recent decades, the advertising and marketing services industry has undergone a number... View Details

Keywords: Advertising; Service Delivery; Competition; Conflict of Interests; Policy; Practice; Advertising Industry; United States

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19 Oct 2015
Research & Ideas

Business Research that Makes for Smarter Public Policy

Greenstein had researched the issue as a strictly academic question, looking at why GDP doesn’t take into account investment in innovation. “That research has yielded tons of insights into entrepreneurial View Details

Keywords: by Michael Blanding

01 Sep 2016
Cold Call Podcast

Behind Apple's Tax Situation, an Unprecedented Financial Policy

Keywords: Re: Mihir A. Desai; Technology; Consumer Products

14 Jul 2023
Blog Post

Building a Culture of Awareness and Accountability in your Organization

create environments where people can show up with the full humanity recognized every single day,” said Manso-Brown. Without this important aspect of organizational policy and culture, adjusting hiring practices will not make meaningful... View Details

Keywords: All Industries

January–February 2018
Article

The New CEO Activists

By: Aaron K Chatterji and Michael W. Toffel

Though corporations have been lobbying the government and making campaign donations for a long time now, in recent years a dramatic new trend has emerged in U.S. politics: CEOs are taking very public stands on thorny political issues that have nothing to do with their... View Details