Publications

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03 Nov 2003
What Do You Think?

Can Investors Have Too Much Accounting Transparency?

Summing Up Basic conclusions that can be drawn from responses to this month's column are that it may or may not be useful to try to legislate accounting transparency. But such efforts address symptoms, not... View Details

Keywords: by James Heskett

12 Oct 2007
Working Paper Summaries

Mental Accounting and Small Windfalls: Evidence from an Online Grocer

Keywords: by Katherine L. Milkman, John Beshears, Todd Rogers & Max H. Bazerman

2016
Book

An Easy Introduction to Financial Accounting: A Self-Study Guide

By: V.G. Narayanan

This book is a self-study guide written for someone who wishes to teach themselves basic financial accounting. It is based on a course by the same author that has been successfully completed by thousands of students worldwide. It explains concepts in simple language... View Details

Keywords: Financial Accounting; Introduction To Financial Accounting; HBX; HBX CORe; HBX CORe Financial Accounting; Introduction To Accounting; Accounting

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Article

Normative Judgments and Individual Essence

By: Julian De Freitas, Kevin P. Tobia, George E. Newman and Joshua Knobe

A growing body of research has examined how people judge the persistence of identity over time—that is, how they decide that a particular individual is the same entity from one time to the next. While a great deal of progress has been made in understanding the types... View Details

Keywords: Concepts; Essentialism; Normative Factors; Persistence; True Self; Morality; Identity; Moral Sensibility; Perception

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03 Feb 2010
Working Paper Summaries

Accountability and Control as Catalysts for Strategic Exploration and Exploitation: Field Study Results

Keywords: by Robert L. Simons

24 Apr 2008
Working Paper Summaries

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

Keywords: by Gustavo A. Del Angel, Stephen Haber & Aldo Musacchio; Banking

04 Jun 2008
Working Paper Summaries

Accountability and Inequality in Single-Party Regimes: A Comparative Analysis of Vietnam and China

Keywords: by Regina Abrami, Edmund Malesky & Yu Zheng

March 2024
Article

Establishing the Foundation for Carbon Trading Markets

By: Robert S. Kaplan, Karthik Ramanna and Marc Roston

Poor measurement practices and inadequate controls have led to extensive trading of carbon offset instruments that do not materially reduce the supply of atmospheric GHG. We introduce five carbon offset accounting principles, built from fundamental financial-accounting... View Details

Keywords: Carbon Offsetting; Accounting; Carbon Accounting; E-liabilities; Measurement; Trading; Environmental Accounting; Environmental Sustainability

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24 Jun 2013
Working Paper Summaries

The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy

Keywords: by Robert L. Simons

March 2013
Case

NovaStar Financial: A Short Seller's Battle

By: Suraj Srinivasan and Amy Kaser

The NovaStar case describes the challenges faced by short seller Marc Cohodes of hedge fund Rocker Partners as he tried to expose what he thought was widespread fraud in mortgage lender NovaStar Financial. The case is set in the time period from 2001 to 2007 and tracks... View Details

September 2013
Teaching Note

The Case of the Unidentified Industries—2013

By: Mihir A. Desai, William E. Fruhan, Jr. and Elizabeth A. Meyer

Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details

Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance

September 2013
Case

The Case of the Unidentified Industries—2013

By: Mihir A. Desai, William E. Fruhan Jr. and Elizabeth A. Meyer

Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details

Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance

March 1995 (Revised July 1995)
Background Note

Financial Reporting Fundamentals

By: David F. Hawkins

Deals with the basic accounting conventions (or concepts). The five operative statements of financial concepts issued by the FASB are also discussed. View Details

Keywords: Financial Reporting; Accounting

March 2011
Case

Valuation of AirThread Connections

By: Erik Stafford and Joel L. Heilprin

This case can be used as a capstone valuation exercise for first-year MBA students in an introductory finance course. A senior associate in the business development group at American Cable Communications, one of the largest cable companies in the U.S., must prepare a... View Details

Keywords: Communication; Present Value; Tax Accounting; Capital Costs; Synergy; Telephony; Wireless Technologies; Communication Technology; Assets; Cost of Capital; Valuation; Cash Flow; Capital Structure; Accounting; Wireless Technology; Communications Industry; Media and Broadcasting Industry