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  • August 2016 (Revised January 2017)
  • Case

Accounting for the iPhone Upgrade Program (A)

By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
On September 9, 2015, Apple Inc. announced the “iPhone Upgrade Program,” a new way to purchase iPhone models 6s and 6s Plus in Apple’s retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand... View Details
Keywords: Accounting; Apple Inc.; iPhone 6s; International Accounting; Electronics Industry; California; United States
Related
  • Article

Accounting for Climate Change

By: Robert S. Kaplan and Karthik Ramanna
Corporations are facing growing pressure—from investors, advocacy groups, politicians, and even business leaders themselves—to reduce greenhouse gas (GHG) emissions from their operations and their supply and distribution chains. About 90% of the companies in the S&P... View Details
Keywords: Greenhouse Gas Mitigation; Social Accounting; E-liabilities; Business And The Environment; Climate Change; Corporate Social Responsibility and Impact; Environmental Sustainability
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  • August 2020 (Revised August 2023)
  • Case

Nubank: Democratizing Financial Services

By: Michael Chu, Carla Larangeira and Pedro Levindo
Nubank, a wholly-digital solution created to disrupt Brazilian banking, with 6 million clients and a $4 billion valuation after five years, must decide whether to expand to Mexico. The company was founded in São Paulo in 2013 by Colombian-born David Vélez to seize what... View Details
Keywords: Fintech; Financial Inclusion; Digital Banking; Credit Cards; Banks and Banking; Disruption; Expansion; Growth and Development Strategy; Financial Services Industry; South America; Brazil; North America; Mexico
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  • October 1994
  • Article

Stock Buybacks: Avoid Accounting and Financial Statistic Traps

By: David F. Hawkins
Keywords: Stocks; Accounting; Finance
Related
  • October 1996
  • Article

International Accounting Standards: Interim Financial Reporting Principles Proposed

By: David F. Hawkins
Keywords: Financial Reporting; Accounting; Standards
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  • January 2014 (Revised January 2020)
  • Case

The Case of the Unidentified Financial Firms

By: David Scharfstein
Keywords: Financial Firms; Bank Holding Companies; Banking Industry
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  • April 1980
  • Case

Dilemma of an Accountant

Daniel Potter receives a boost in his young career as a CPA by being specially placed on a particularly important assignment. He and his boss, who is known both for his accounting acumen and his autocratic manner, come into direct conflict over the evaluation and... View Details
Keywords: Accounting; Conflict and Resolution
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  • 2018
  • Book

A Crisis of Beliefs: Investor Psychology and Financial Fragility

By: Nicola Gennaioli and Andrei Shleifer
The collapse of Lehman Brothers in September 2008 caught markets and regulators by surprise. Although the government rushed to rescue other financial institutions from a similar fate after Lehman, it could not prevent the deepest recession in postwar history. A... View Details
Keywords: Financial Fragility; Economic Risk; Investor Behavior; Behavioral Economics; Financial Crisis; Risk and Uncertainty; Financial Markets; Investment; Values and Beliefs; United States
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  • 1994
  • Book

Financial Accounting and Managerial Control for Nonprofit Organizations

By: R. E. Herzlinger and D. Nitterhouse
Keywords: Nonprofit Organizations
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  • March 2015
  • Teaching Note

Gerry Pasciucco at AIG Financial Products

By: Gautam Mukunda and Thomas J. DeLong
Keywords: Accountability; Business ＆ Government Relations; Business Ethics; Codes Of Business Ethics; Crisis Management; Cross Functional Management; Cross Functional Teams; Financial Audits; Financial Crisis; Management; Teams; United States
Related
  • December 1998
  • Case

Origins of National Income Accounting

By: David A. Moss and Joseph P Gownder
Set in the Great Depression, this case explores the origins of national income accounting in the United States. Highlights Senator La Follette's 1932 proposal for the federal government to begin collecting national income statistics. View Details
Keywords: Accounting; Financial Crisis; Analytics and Data Science; Mathematical Methods; United States
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  • July 2012
  • Case

New Century Financial Corporation (Abridged)

By: Krishna G. Palepu, Suraj Srinivasan and Ian Cornell
After years of rapid growth and stock price appreciation, New Century Financial Corporation, one of the largest subprime loan originators in the U.S., reported accounting problems in early 2007. The resulting liquidity crisis forced the company to file for Chapter 11... View Details
Keywords: Audit Committees; Financial Management; Control Systems; Securities; Loan Evaluation; Accounting; Value; Financial Services Industry; United States
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  • August 2008
  • Article

The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting

By: Karthik Ramanna
I study the 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 accounting. The result is... View Details
Keywords: Accounting; Fair Values; Politics; Standard Setting; Fair Value Accounting; Goodwill Accounting; Government Legislation; Agency Theory
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  • March 2015
  • Case

Guiding Professional Accountants to Do the Right Thing

By: Paul Healy, V.G. Narayanan and Penelope Rossano
The Ethics Advisory Committee of the Institute of Chartered Accountants in England and Wales (ICAEW) provides training and support for member Chartered Accountants to help them deal with difficult professional situations. Members can seek help through call centers and... View Details
Keywords: Accounting; Ethics; Professional Conduct
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  • June 2001 (Revised January 2006)
  • Background Note

Mechanics of Financial Accounting, The

By: David F. Hawkins and Jacob Cohen
Explains in simple terms and numerical examples how the language of accounting is spoken and communicated to financial statement users. Describes terms such as "debits," "credits," "journal entries," "t-accounts," and "financial statements." View Details
Keywords: Accounting; Financial Statements
Related
  • 2019
  • White Paper

Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy

By: George Serafeim, T. Robert Zochowski and Jennifer Downing
Reimagining capitalism is an imperative. We need to create a more inclusive and sustainable form of capitalism that works for every person and the planet. Massive environmental damage, growing income and wealth disparity, stress, and depression within developed... View Details
Keywords: Impact-Weighted Accounts; IWAI; Background; Economic Systems; Economy; Corporate Social Responsibility and Impact; Measurement and Metrics; Financial Statements
Related
  • 2021
  • Working Paper

Financial Flexibility and Corporate Employment

By: Rebecca Lester, Ethan Rouen and Braden Williams
We study the role of financial flexibility on COVID-19 employment actions. Using daily data from March through May 2020 for 354 of the largest U.S. employers, we find that firms facing a negative demand shock were 28.8 percentage points more likely to reduce their... View Details
Keywords: Financial Flexibility; COVID-19; Pandemic; Employment; Health Pandemics; System Shocks; Finance
Related
  • 2021
  • Working Paper

Accounting for Organizational Employment Impact

By: David Freiberg, Katie Panella, George Serafeim and T. Robert Zochowski
Organizations create significant positive and negative impacts through their employment practices. This paper builds on the substantial body of research regarding job quality and impact measurement to present a framework for monetized analysis of employment impact. We... View Details
Keywords: Impact-Weighted Accounts; IWAI; Employment Impact; Employment; Jobs and Positions; Quality; Measurement and Metrics; Analysis; Framework
Related
  • January 2010
  • Case

The Future of Financial Reporting

By: Karthik Ramanna
Multimedia/video case on the SEC's work on improvements to financial reporting. Students review topical audio and video from various sources including SEC footage, and interviews with others involved, such as Bob Pozen, (past head of Fidelity and chairman of the SEC's... View Details
Keywords: Fair Value Accounting; Financial Reporting; Financial Management; Performance Improvement
Related
  • 11 Mar 2010
  • Working Paper Summaries

The Many Faces of Nonprofit Accountability

Keywords: by Alnoor Ebrahim