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(14,933)
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Show Results For
- All HBS Web
(14,933)
- People (43)
- News (3,294)
- Research (9,050)
- Events (50)
- Multimedia (215)
- Faculty Publications (7,206)
- Article
Does Financial Misconduct Affect the Future Compensation of Alumni Managers?
By: Boris Groysberg, Eric Lin and George Serafeim
We explore how an organization’s financial misconduct may affect pay for former employees not implicated in wrongdoing. Drawing on stigma theory we hypothesize that although such alumni did not participate in the financial misconduct, and they had left the organization... View Details
Keywords: Financial Misconduct; Stigma; Finance; Crime and Corruption; Executive Compensation; Employees; Compensation and Benefits
Groysberg, Boris, Eric Lin, and George Serafeim. "Does Financial Misconduct Affect the Future Compensation of Alumni Managers?" Harvard Business School Working Knowledge (December 6, 2017).
- 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
Kaplan, Robert S., and Karthik Ramanna. "Accounting for Climate Change." Harvard Business Review 99, no. 6 (November–December 2021): 120–131.
- June 2017
- Article
The Political Economy of Financial Innovation: Evidence from Local Governments
By: Christophe Pérignon and Boris Vallée
We examine the toxic loans sold by investment banks to local governments. Using proprietary data, we show that politicians strategically use these products to increase chances of being re-elected. Consistent with greater incentives to hide the cost of debt, toxic loans... View Details
Pérignon, Christophe, and Boris Vallée. "The Political Economy of Financial Innovation: Evidence from Local Governments." Review of Financial Studies 30, no. 6 (June 2017): 1903–1934.
- October 1996
- Article
International Accounting Standards: Interim Financial Reporting Principles Proposed
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: Interim Financial Reporting Principles Proposed." Accounting Bulletin, no. 42 (October 1996).
- 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
Matthews, John B., Jr., and Laura L. Nash. "Dilemma of an Accountant." Harvard Business School Case 380-185, April 1980.
- 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
Chu, Michael, Carla Larangeira, and Pedro Levindo. "Nubank: Democratizing Financial Services." Harvard Business School Case 321-068, August 2020. (Revised August 2023.)
- January 2014 (Revised January 2020)
- Case
The Case of the Unidentified Financial Firms
Scharfstein, David. "The Case of the Unidentified Financial Firms." Harvard Business School Case 214-072, January 2014. (Revised January 2020.)
- 1994
- Book
Financial Accounting and Managerial Control for Nonprofit Organizations
By: R. E. Herzlinger and D. Nitterhouse
Keywords: Nonprofit Organizations
Herzlinger, R. E., and D. Nitterhouse. Financial Accounting and Managerial Control for Nonprofit Organizations. Cincinnati: South-Western Publishing Company, 1994.
- 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
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
- 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
Freiberg, David, Katie Panella, George Serafeim, and T. Robert Zochowski. "Accounting for Organizational Employment Impact." Harvard Business School Working Paper, No. 21-050, October 2020. (Revised August 2021.)
- 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
Gennaioli, Nicola, and Andrei Shleifer. A Crisis of Beliefs: Investor Psychology and Financial Fragility. Princeton University Press, 2018.
- 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
Healy, Paul, V.G. Narayanan, and Penelope Rossano. "Guiding Professional Accountants to Do the Right Thing." Harvard Business School Case 115-028, March 2015.
- 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
Hawkins, David F., and Jacob Cohen. "Mechanics of Financial Accounting, The." Harvard Business School Background Note 101-119, June 2001. (Revised January 2006.)
- 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
Palepu, Krishna G., Suraj Srinivasan, and Ian Cornell. "New Century Financial Corporation (Abridged)." Harvard Business School Case 113-002, July 2012.
- 11 Mar 2010
- Working Paper Summaries
The Many Faces of Nonprofit Accountability
Keywords: by Alnoor Ebrahim
- 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
Moss, David A., and Joseph P Gownder. "Origins of National Income Accounting." Harvard Business School Case 799-080, December 1998.
- 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
Lester, Rebecca, Ethan Rouen, and Braden Williams. "Financial Flexibility and Corporate Employment." Harvard Business School Series in Accounting and Control, No. 21-119, April 2021.
- March 2015
- Teaching Note
Gerry Pasciucco at AIG Financial Products
By: Gautam Mukunda and Thomas J. DeLong
- 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
Ramanna, Karthik. "The Future of Financial Reporting." Harvard Business School Multimedia/Video Case 110-701, January 2010.
- 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
Serafeim, George, T. Robert Zochowski, and Jennifer Downing. "Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy." White Paper, Harvard Business School, Boston, MA, September 2019.