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  • February 2001 (Revised April 2001)
  • Case

Warnaco Group, Inc. (A)

By: David F. Hawkins
Warnaco's history of nonrecurring charges is traced from 1990 through 2000 along with the stock market and security analysts' response to these charges. Teaching Purpose: To expose students to the accounting for a variety of new recurring accounting items. View Details
Keywords: Financial Statements; Financial Reporting; Restructuring; Apparel and Accessories Industry; Retail Industry
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  • 23 Apr 2009
  • Working Paper Summaries

Does Public Ownership of Equity Improve Earnings Quality?

Keywords: by Dan Givoly, Carla Hayn & Sharon P. Katz
  • 09 Nov 2010
  • First Look

First Look: November 9, 2010

paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1638429 Accounting Scholarship That Advances Professional Knowledge and Practice Author:Robert S. Kaplan Abstract Recent accounting scholarship has... View Details
Keywords: Sean Silverthorne
  • October 2002 (Revised April 2012)
  • Background Note

Introduction to Stockholders' Equity

The stockholders' equity section of the balance sheet illustrates details of accounting for stock offerings, common stock, and preferred stock. Accounting for dividends, both cash and stock dividends, and treasury stock is covered. View Details
Keywords: Stocks; Accounting
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  • 14 Nov 2011
  • Working Paper Summaries

The Impact of Corporate Sustainability on Organizational Process and Performance

Keywords: by Robert G. Eccles, Ioannis Ioannou & George Serafeim; Accounting
  • 09 Apr 2025
  • Video

The Capitals Coalition | Natalie Nicholles discusses why our economic system must evolve beyond GDP

  • December 2022
  • Article

Does Industry Employment of Active Regulators Weaken Oversight?

By: Jonas Heese
I study whether industry employment of active regulators weakens oversight. To examine this question, I exploit that the Financial Reporting Enforcement Panel (FREP), the German capital-market regulator responsible for enforcing public firms’ compliance with accounting... View Details
Keywords: Conflict-of-interest Policies; Directorships; Enforcement Actions; Industry Employment; Self-regulatory Organizations; Governance Compliance; Governing and Advisory Boards; Policy; Conflict of Interests
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  • January 1996 (Revised July 1996)
  • Case

Rabobank Nederland

By: Kenneth A. Merchant and Robert S. Kaplan
Describes the account manager's role and the history of one credit application. The purpose is to evaluate various methods the bank uses to influence account managers' behaviors. Also describes some alternatives being considered to improve the information systems used... View Details
Keywords: Financial Management; Managerial Roles; Accounting; Information Management; Banks and Banking; Power and Influence; Banking Industry; Netherlands
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  • February 1997 (Revised May 1998)
  • Case

Tire City, Inc.

By: W. Carl Kester
A small, rapidly growing retail distributor of automotive tires must present a set of forecasted financial statements to a bank in order to obtain a five-year loan. Expected growth rates given in the case and historical financial ratios derived from recent financial... View Details
Keywords: Financial Statements; Forecasting and Prediction; Financing and Loans; Price; Supply Chain; Distribution Industry; Retail Industry
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  • November 2008 (Revised November 2024)
  • Case

The Fall of Enron

By: Paul Healy and Krishna Palepu
The case traces the rise of Enron, covering the company's business innovations, personnel management, and risk management processes. It then examines the company's dramatic fall including the extension of its trading model into questionable new businesses, the... View Details
Keywords: Risk Management; Management Practices and Processes; Crime and Corruption; Financial Reporting; Corporate Governance; Governing and Advisory Boards
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  • 18 Aug 2009
  • News

Disclose the fair value of complex securities

    Robert C. Merton

    Robert C. Merton is the School of Management Distinguished Professor of Finance at the MIT Sloan School of Management.

    Merton is University Professor Emeritus at Harvard University and was the George Fisher Baker Professor of... View Details

    Keywords: financial services; financial services; financial services; financial services; financial services; financial services
    • 2020
    • Article

    Research on Corporate Sustainability: Review and Directions for Future Research

    By: Jody Grewal and George Serafeim
    We review the literature on corporate sustainability and provide directions for future research. Our review focuses on three actions: measuring, managing and communicating corporate sustainability performance. Measurement is the least developed of the three and... View Details
    Keywords: Sustainability; Sustainability Reporting; Sustainability Management; Nonfinancial Disclosure; Nonfinancial Information; Nonfinancial Performance; Materiality; ESG; ESG (Environmental, Social, Governance) Performance; ESG Disclosure; ESG Disclosure Metrics; ESG Ratings; ESG Reporting; Inequality; Corporate Social Responsibility; Accounting; Finance; Management; Strategy; Environmental Sustainability; Climate Change; Diversity; Equality and Inequality; Corporate Disclosure; Measurement and Metrics; Corporate Governance; Corporate Accountability; Corporate Social Responsibility and Impact
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    • December 2009 (Revised January 2024)
    • Case

    A Letter from Prison

    By: Eugene Soltes
    Stephen Richards, the former global head of sales at Computer Associates, Inc. (CA), is serving a seven-year prison sentence for financial fraud. In the case, Richards responds to a number of questions about managerial responsibility and the manipulation of financial... View Details
    Keywords: Accounting; Crime and Corruption; Ethics; Corporate Accountability; Managerial Roles
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    • 13 Apr 2020
    • News

    A Way Forward for Small Businesses

    • December 1997
    • Case

    Baylor Books, Inc.

    By: William J. Bruns Jr. and Jeremy Cott
    The owner of a trade book publishing company must consider proper accounting for books returned and potentially returnable by book stores. Company and industry data are supplied. Costs of failure to publish books under contract and a cost accounting system for books... View Details
    Keywords: Cost Accounting; Financial Reporting; Publishing Industry
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    • 16 Aug 2011
    • Working Paper Summaries

    The International Politics of IFRS Harmonization

    Keywords: by Karthik Ramanna; Accounting
    • September 2009
    • Article

    Spousal Control and Intra-Household Decision Making: An Experimental Study in the Philippines

    By: Nava Ashraf
    Using an experimental design I elicit causal effects of spousal observability and communication on financial choices of married individuals in the Philippines. Making choices public moves men from putting money into their own account to consumption; communication with... View Details
    Keywords: Intra-household; Bargaining; Experiments; Economic Development; Saving; Governance Controls; Decision Choices and Conditions; Personal Finance; Family and Family Relationships; Household; Gender
    Related
    • January 2000
    • Supplement

    Basic Statistics from the World Bank's World Development Report 1998/1999

    By: Julio J. Rotemberg
    Supplements National Income Accounting and The Origins of National Income Accounting. View Details
    Keywords: Business Organization; History; Earnings Management; Financial Institutions; International Finance; International Accounting; Business Earnings; Mathematical Methods; Reports; Economic Growth; Commercial Banking; Financial Services Industry
    Related
    • May 1998
    • Case

    Stone Industries

    By: David F. Hawkins
    Managers must decide how to account for a debt refinancing. View Details
    Keywords: Financial Statements; Borrowing and Debt
    Related