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- All HBS Web
(1,315)
- News (207)
- Research (843)
- Multimedia (1)
- Faculty Publications (225)
- Web
Supplemental Financial Information - Annual Report 2019
Financials Supplemental Financial Information 1ms page 1 of 2 Revenues HBS funds its operations with cash from three primary sources: MBA tuition and fees, earned income (from Executive Education,... View Details
- Web
Supplemental Financial Information - Annual Report 2014
Financials Supplemental Financial Information 5-Year Data Summary CFO Letter Consolidated Balance Sheet Statement of Activity & Cash Flows Supplemental Financial Information... View Details
- Web
From the CFO - Financial Report 2015
programs each year. Achieving this goal starts with transparency. To that end, the School’s fiscal 2015 financial results are reported in detail in the Supplemental Financial... View Details
- Web
Supplemental Financial Information - Annual Report 2017
Financials Supplemental Financial Information 3ms page 2 of 2 Expenses The School’s total operating expenses for fiscal 2017 were $731 million, up by $27 million, or nearly 4 percent, from $704 million for... View Details
- Web
Supplemental Financial Information - Annual Report 2014
Financials Supplemental Financial Information 5-Year Data Summary CFO Letter Consolidated Balance Sheet Statement of Activity & Cash Flows Supplemental Financial Information... View Details
- Web
Supplemental Financial Information - Annual Report 2016
Financials Supplemental Financial Information 5-Year Data Summary CFO Letter Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental... View Details
- November 2005
- Background Note
Financial Reporting, Tax Reporting and the Role of Deferred Taxes
Explains how differences in the calculation of tax and financial income result in the need for a deferred tax account. Also provides a high-level overview of deferred tax accounting under U.S. and international GAAPs. Allows students to understand the major differences... View Details
Miller, Gregory S. "Financial Reporting, Tax Reporting and the Role of Deferred Taxes." Harvard Business School Background Note 106-026, November 2005.
- Web
Supplemental Financial Information - Annual Report 2017
Financials Supplemental Financial Information 4ms page 1 of 2 Revenues HBS funds its operations with cash from three primary sources: MBA tuition and fees, earned income from Harvard Business Publishing... View Details
- Web
Supplemental Financial Information - Annual Report 2020
Financials Supplemental Financial Information 8ms page 1 of 2 Revenues HBS funds its operations with cash from three primary sources: MBA tuition and fees; earned income from Harvard Business Publishing... View Details
- Web
Supplemental Financial Information - Annual Report 2016
Financials Supplemental Financial Information 5-Year Data Summary CFO Letter Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental... View Details
- Web
Supplemental Financial Information II - Annual Report 2020
earlier. The School’s year-end fiscal 2020 building debt-to-asset ratio decreased to 0.8 percent, from 0.9 percent in the prior year. Other University debt increased by $50 million, related to the Financial Accounting View Details
- May 1990 (Revised September 1994)
- Background Note
Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information
Provides a framework that helps explain these real-world observations about accounting and financial statement analysis. When managers have superior information on firms' strategies, and when investors suspect that managers have incentives not to fully disclose this... View Details
Palepu, Krishna G. "Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information." Harvard Business School Background Note 190-188, May 1990. (Revised September 1994.)
- 2012
- Working Paper
The International Politics of IFRS Harmonization
By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details
Keywords: Accounting Standards; Globalization; IASB; IFRS; Politics; Financial Reporting; International Accounting; Global Strategy; Corporate Governance; Policy; Government and Politics; Standards; China; India; Canada
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Harvard Business School Working Paper, No. 11-132, June 2011. (Revised August 2011, March 2012, August 2012, October 2012. Forthcoming in Accounting, Economics & Law.)
- 12 Feb 2015
- Working Paper Summaries
Auditor Lobbying on Accounting Standards
- Web
Supplemental Financial Information II - Annual Report 2019
Financials Supplemental Financial Information II 3ms page 2 of 2 Expenses Executive Education, Publishing, and Online operating costs, as well as the School’s faculty research costs, cut across multiple... View Details
- 2010
- Dissertation
Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS
By: Gwen Yu
Prior literature shows that investors under-invest in foreign firms due to information asymmetry problems. I posit that differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings of international... View Details
Keywords: Financial Reporting; International Accounting; Standards; Investment Portfolio; Foreign Direct Investment
Yu, Gwen. "Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS." Diss., University of Michigan, 2010. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- December 2022
- Article
Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition
By: Anna Paula Beck da Silva Etges, Richard D. Urman, Anne Geubelle, Robert Kaplan and Carisi Anne Polanczyk
This communication announces the International Cost Standard Set Program. Its goal is to establish global standardized frameworks for measuring the costs of treating specific clinical conditions. A scientific committee, including 16 international healthcare cost... View Details
Keywords: Time-Driven Activity-Based Costing; Value-based Health Care; Cost; Health Care and Treatment; Activity Based Costing and Management; Health Industry
da Silva Etges, Anna Paula Beck, Richard D. Urman, Anne Geubelle, Robert Kaplan, and Carisi Anne Polanczyk. "Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition." Journal of Comparative Effectiveness Research 11, no. 17 (December 2022): 1219–1223.
- Web
From the Chief Financial Officer - Annual Report 2020
taught across the School’s academic programs. Transparency is essential to achieving this goal, which is why our Annual Report includes a detailed Supplemental Financial Information section beginning on page... View Details
- September 2011 (Revised August 2013)
- Case
China or the World? A Financial Reporting Strategy for Hong Kong's Capital Markets
By: Karthik Ramanna, Gwen Yu and G.A. Donovan
Set in 2010, the case discusses the strategic directions Hong Kong could pursue, particularly vis-a-vis China, as it seeks to preserve its preeminence in the region. In 2010, the Hong Kong Exchange announced that it would allow listed Chinese companies to report using... View Details
Keywords: Governance Compliance; Global Range; Local Range; Competitive Strategy; Global Strategy; Globalized Economies and Regions; Financial Reporting; International Accounting; Hong Kong
Ramanna, Karthik, Gwen Yu, and G.A. Donovan. "China or the World? A Financial Reporting Strategy for Hong Kong's Capital Markets." Harvard Business School Case 112-035, September 2011. (Revised August 2013.)
- December 1999 (Revised March 2001)
- Case
Machinery International (A)
By: David F. Hawkins
A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes. A rewritten version of an earlier case. View Details
Keywords: Machinery and Machining; Financial Statements; Financial Reporting; Currency; Money; Accounting; Valuation; Manufacturing Industry; Accounting Industry; United States
Hawkins, David F. "Machinery International (A)." Harvard Business School Case 100-012, December 1999. (Revised March 2001.)