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  • 16 Mar 2010
  • First Look

First Look: March 16

routinely think about the problem. We conclude by exploring implications of this finding for professional conduct and public policy.   Working PapersImplications for GAAP from an Analysis of Positive Research in Accounting Authors:S.P.... View Details
Keywords: Martha Lagace
  • Web

HBS - Financials | Statement of Activity & Cash Flows

the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2021, the School’s results for fiscal years 2019 and... View Details
  • 20 Feb 2007
  • First Look

First Look: February 20, 2007

organization, using economic analysis as a tool for understanding business structures and transactions. A Discussion of "Letting the 'Tail Wag the Dog'": The Debate over GAAP versus Street Earnings Revisited Authors:Mark T.... View Details
Keywords: Martha Lagace
  • 01 Sep 2006
  • News

Strange Bedfellows

estimates are that a 15 percent tax on reported GAAP profits would be revenue-neutral for the government. A tax with a lower rate on a more sensible base is a central lesson of economics. Legislators would also be restricted to changes in... View Details
Keywords: Mihir A. Desai; Government
  • Web

HBS - Financials | Statement of Activity & Cash Flows

across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2021, the School’s results for fiscal years 2019... View Details
  • 30 Oct 2007
  • First Look

First Look: October 30, 2007

Harmonizing Accounting Standards Really Harmonize Accounting?: Evidence from Non-U.S. Firms Adopting US GAAP Authors:Mark T.Bradshaw and Gregory S. Miller Periodical:Journal of Accounting, Auditing and Finance (forthcoming) Abstract... View Details
Keywords: Sean Silverthorne
  • 28 Sep 2010
  • First Look

First Look: September 28, 2010

resulting in such a switch. Download the paper: http://nocke.vwl.uni-mannheim.de/fileadmin/user_upload/nocke/papers/EsoNockeWhite-RJE-2010.pdf Implications for GAAP from an Analysis of Positive Research in Accounting Authors:S.P. Kothari,... View Details
Keywords: Sean Silverthorne
  • 13 May 2002
  • Op-Ed

A Cure for Enron-Style Audit Failures

with information regarding alternative GAAP methods that would result in different accounting outcomes and with figures outlining those differences. The reasons for the committee's acceptance of the management's and the auditor's... View Details
Keywords: by Jay Lorsch; Accounting
  • 20 Dec 2006
  • Op-Ed

Investors Hurt by Dual-Track Tax Reporting

change would save the considerable resources now dedicated to dual-reporting system compliance and allow for a lower marginal rate. Rough estimates are that a 15 percent tax on reported GAAP profits would be revenue-neutral for the... View Details
Keywords: by Mihir Desai
  • 13 Jul 2010
  • First Look

First Look: July 13

under historical market conditions, compared to simulated losses of $280 billion in the absence of equity extractions. Download the paper: http://www.hbs.edu/research/pdf/10-023.pdf Implications for GAAP from an Analysis of Positive... View Details
Keywords: Martha Lagace
  • 03 Sep 2020
  • Op-Ed

Why American Health Care Needs Its Own SEC

GAAP can wind up in jail or pay hefty fines. Its accounting principles are derived from an exhaustive public process overseen by experts in measurement, not like the stakeholders of present “transparency” who are interested in protecting... View Details
Keywords: by Regina E. Herzlinger; Health
  • 01 Oct 2001
  • Research & Ideas

Five Questions for Stuart Gilson

addressed at the same time to keep the deal on track. In the end, management devised a whole new way of reporting the company's earnings, to address a deficiency in GAAP reporting rules as they pertain to employee buyouts. It took more... View Details
Keywords: by Sean Silverthorne
  • 20 Jan 2015
  • First Look

First Look: January 20

performance. Publisher's link: https://hbr.org/2015/01/the-truth-about-csr   Working Papers Auditor Lobbying on Accounting Standards By: Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury Abstract—We examine how Big N auditors' changing incentives impact their... View Details
Keywords: Sean Silverthorne
  • 24 Nov 2009
  • First Look

First Look: Nov. 24

of adult life stage theory and summarizes Daniel Levinson's research findings on the adult development of men and women. Purchase this note: http://cb.hbsp.harvard.edu/cb/product/809097-PDF-ENG Choosing a GAAP for Canada Karthik Ramanna... View Details
Keywords: Martha Lagace
  • 01 Mar 2016
  • First Look

March 1, 2016

U.S. GAAP and IFRS for every topic covered in the book. For a preview of the book, please see: www.createspace.com/Preview/1186020. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=50689 Infrastructure, Incentives and... View Details
Keywords: Sean Silverthorne
  • 10 May 2011
  • First Look

First Look: May 10

increases in comparability: firms having low amounts of reconciling items between U.K. GAAP and IFRS, and firms having ex ante high quality information environments. Together, the results are consistent with mandatory IFRS adoption... View Details
Keywords: Sean Silverthorne
  • 18 Oct 2011
  • First Look

First Look: October 18

to report using Chinese GAAP without reconciliation to IFRS. The exchange was responding to the demands of its largely Chinese clientele and also coping with increased global competition to attract listings from Chinese companies.... View Details
Keywords: Sean Silverthorne
  • 24 Jan 2012
  • First Look

First Look: Jan. 24

also find decreasing forecast errors for voluntary adopters, but this effect is smaller and not robust. Moreover, we show that the magnitude of the forecast errors decrease is associated with the firm-specific differences between local View Details
Keywords: Sean Silverthorne
  • 24 May 2011
  • First Look

First Look: May 24

Hermitage's Russian Quandary (B) Eric Werker, Ray Fisman, and Lauren WeberHarvard Business School Supplement 711-055 This supplement was co-authored with Columbia Business School. Purchase this supplement:http://cb.hbsp.harvard.edu/cb/product/711055-PDF-ENG Bridging... View Details
Keywords: Sean Silverthorne
  • 24 Mar 2015
  • First Look

First Look: March 24

is currently provided by GAAP financial reporting. The purpose of this paper is to examine the optimal design of information intermediaries that can increase the impact of sustainability information on corporate conduct. Specifically, we... View Details
Keywords: Sean Silverthorne