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Publications

Filter Results: (58) Arrow Down
Filter Results: (58) Arrow Down Arrow Up

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  • All HBS Web  (58)
    • News  (2)
    • Research  (55)
  • Faculty Publications  (32)

Show Results For

  • All HBS Web  (58)
    • News  (2)
    • Research  (55)
  • Faculty Publications  (32)
← Page 3 of 58 Results
  • 05 Jun 2012
  • First Look

First Look: June 5

professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB members... View Details
Keywords: Sean Silverthorne
  • 23 Jan 2006
  • Research & Ideas

Financial Reporting Goes Global

IASB is working closely with the FASB to converge the U.S. and IAS standards. The Securities and Exchange Commission has even considered letting foreign companies list on U.S. exchanges using IAS. Q: What position do you encourage the... View Details
Keywords: by Cynthia Churchwell; Accounting; Financial Services
  • 15 Jun 2010
  • First Look

First Look: June 15

Conservative? Towards a Theory of the Role of Standard Setters in Standard Setting Authors:Abigail McIntosh Allen and Karthik Ramanna Abstract We investigate the role of standard setters in a standard setting. In particular, we examine how the backgrounds and personal... View Details
Keywords: Martha Lagace
  • 16 Aug 2011
  • First Look

First Look: August 16

http://www.hbs.edu/research/facpubs/workingpapers/papers1112.html#wp12-005   Cases & Course MaterialsAccounting for Catastrophes: BP PLC and Union Carbide Corporation (A) David F. HawkinsHarvard Business School Case 111-062 The IASB and View Details
Keywords: Sean Silverthorne
  • 12 Jul 2011
  • First Look

First Look: July 12

standard, the FASB predicted managers will, on average, use the fair value estimates to convey private information on future cash flows. The current fair value of goodwill is unverifiable because it depends in part on management's future... View Details
Keywords: Carmen Nobel
  • 16 Jun 2009
  • First Look

First Look: June 16

use is predictable. We conclude that the convergence project between the FASB and IASB should be dismantled and that competition between the two bodies would be the most practical means of achieving an economic GAAP.  ... View Details
Keywords: Martha Lagace
  • 21 Jun 2011
  • First Look

First Look: June 21

Standard Setters in Standard Setting Authors: Abigail M. Allen and Karthik Ramanna Abstract We investigate the idiosyncratic influence of standard setters in standard setting. In particular, we examine how FASB members' and SEC... View Details
Keywords: Sean Silverthorne
  • 01 Dec 2009
  • News

An Action Plan for Economic Recovery

and we made believe that the sponsors, the biggest money center banks, had zero risk of loss. They did not fully disclose what was happening, and they did not put up enough capital to cover potential risks. Now, the FASB Financial... View Details
Keywords: Roger Thompson; Finance
  • 01 Sep 2009
  • First Look

First Look: September 1

prices in liquid secondary markets, but caution against expanding fair values to areas such as intangibles where they could be used opportunistically. We conclude that rather than converging U.S. GAAP with IFRS, competition between the View Details
Keywords: Martha Lagace
  • 04 Aug 2009
  • First Look

First Look: August 4

converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP to better respond to market forces. Patent Policy, Patent Pools, and the Accumulation of Claims in Sequential Innovation Authors:Gastón Llanes and... View Details
Keywords: Martha Lagace
  • 16 Mar 2010
  • First Look

First Look: March 16

values in circumstances where these are based on observable prices in liquid secondary markets but caution against expanding fair values to financial reporting more generally. We conclude that rather than converging U.S. GAAP with IFRS, competition between the View Details
Keywords: Martha Lagace
  • 23 Feb 2011
  • First Look

First Look: Feb. 23

what the company should do to forestall some of the problems plaguing the fast food industry in the West. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/511040-PDF-ENG BonneSante S.A. David F. HawkinsHarvard Business School Case 111-063 IASB and View Details
Keywords: Sean Silverthorne
  • 21 Dec 2009
  • Research & Ideas

Good Banks, Bad Banks, and Government’s Role as Fixer

biggest money center banks, had zero risk of loss. They did not fully disclose what was happening, and they did not put up enough capital to cover potential risks. Now, the FASB [Financial Accounting Standards Board] has overacted by... View Details
Keywords: by Roger Thompson; Banking; Financial Services
  • 05 Oct 2010
  • First Look

First Look: October 5, 2010

  Working PapersTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail Allen and Karthik Ramanna Abstract We investigate the idiosyncratic influence of standard setters in standard setting. In particular, we examine how View Details
Keywords: Sean Silverthorne
  • 20 Jan 2015
  • First Look

First Look: January 20

over the first thirty-four years of the FASB (1973-2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected litigation and regulatory costs; catering to clients' preferences for... View Details
Keywords: Sean Silverthorne
  • 28 Sep 2010
  • First Look

First Look: September 28, 2010

competition between the FASB and the IASB would allow GAAP to better respond to market forces. Download the paper: http://intranet.hbs.edu/dept/drfd/papers/0809/09-137.pdf Vertical Merger, Collusion, and Disruptive Buyers Authors:Volker... View Details
Keywords: Sean Silverthorne
  • 13 Jul 2010
  • First Look

First Look: July 13

between the FASB and the IASB would allow GAAP to better respond to market forces. Download the paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1413775 The Effect of Market Leadership in Business Process Innovation: The Case(s)... View Details
Keywords: Martha Lagace
  • 05 Feb 2008
  • First Look

First Look: February 5, 2008

evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling... View Details
Keywords: Martha Lagace
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