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  • 20 Jul 2010
  • First Look

First Look: July 20

Publications Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK Authors: Joanne Horton and George Serafeim Publication: Review of Accounting Studies (forthcoming) Abstract We investigate the... View Details
Keywords: Martha Lagace
  • 08 Mar 2011
  • First Look

First Look: March 8

http://www.hbs.edu/research/pdf/11-081.pdf Top Executive Background and Financial Reporting Choice: The Case of Goodwill Impairment Authors:Francois Brochet and Kyle Welch Abstract We study the role of executive functional background in... View Details
Keywords: Sean Silverthorne
  • 03 Nov 2009
  • First Look

First Look: Nov. 3

  Working PapersContracting in the Self-reporting Economy (revised) Authors:Romana L. Autrey and Richard Sansing Abstract This paper examines the effect of accounting on the use of intellectual property. We analyze the licensing of... View Details
Keywords: Martha Lagace
  • 05 Feb 2008
  • First Look

First Look: February 5, 2008

highlight the substantive role of senior teams in building dynamic capabilities. The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting... View Details
Keywords: Martha Lagace
  • 25 Sep 2007
  • First Look

First Look: September 25, 2007

in these various private-equity asset classes has been and is likely to be. Purchase this case: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=808048 The Politics and Economics of Accounting for View Details
Keywords: Martha Lagace
  • 18 Sep 2007
  • First Look

First Look: September 18, 2007

http://www.hbs.edu/research/pdf/08-013.pdf Evidence on the Effects of Unverifiable Fair-Value Accounting Authors:Karthik Ramanna and Ross L. Watts Abstract SFAS 142 requires firms to use fair-value estimates to determine View Details
Keywords: Martha Lagace
  • 12 Aug 2008
  • First Look

First Look: August 12, 2008

workforce diversity initiatives. Download the paper: http://www.hbs.edu/research/pdf/07-019.pdf Cases & Course Materials Accounting for Business Combinations: Acquisition Method Harvard Business School Note 108-067 A technical note... View Details
Keywords: Sean Silverthorne
  • 07 Apr 2009
  • First Look

First Look: April 7, 2009

knowledgeable individuals can be attributed to ignorance. The less knowledgeable also report that their debt loads are excessive or that they are unable to judge their debt position. Download the working paper from SSRN ($5): http://papers.nber.org/papers/w14808... View Details
Keywords: Martha Lagace
  • 05 Feb 2013
  • First Look

First Look: Feb. 5

David F., Eric C. So, and Charles C.Y. Wang Publication:Journal of Accounting & Economics Abstract Firms with central or well-connected boards of directors earn superior risk-adjusted stock returns. Initiating a long position in the... View Details
Keywords: Sean Silverthorne
  • 19 Jan 2021
  • In Practice

Leadership Advice for Biden: Restore a Sense of Calm

political—should always marshal as much credibility and goodwill as possible in anticipation of having to deal with the unanticipated. Joseph Fuller (@JosephBFuller) is a Professor of Management Practice in General Management and co-leads... View Details
Keywords: by Dina Gerdeman

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