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Show Results For
- All HBS Web
(7,395)
- People (11)
- News (2,032)
- Research (4,434)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,370)
- 1 Nov 2013
- Conference Presentation
The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy
By: Robert L. Simons
- March 2025
- Case
Silicon Valley Bank: Gone in 36 Hours
This case examines factors contributing to the collapse of Silicon Valley Bank (SVB) in March 2023, an event as unpredicted as it was quick. SVB funded nearly half of all U.S. venture-backed startups and at the end of 2022 held $173 billion in deposits, largely... View Details
Keywords: Accounting Standards; Bank Runs; Financial Accounting; Financial Reporting; Social Media; Banks and Banking; Financing and Loans; Investment Portfolio; Interest Rates; Debt Securities; Risk and Uncertainty; Financial Statements; Risk Management; Failure; Fair Value Accounting; Credit; Corporate Governance; Financial Services Industry; Banking Industry; United States
Kang, Jung Koo, Krishna G. Palepu, Charles C.Y. Wang, and David Lane. "Silicon Valley Bank: Gone in 36 Hours." Harvard Business School Case 125-094, March 2025.
- July 2011 (Revised July 2011)
- Teaching Note
Leaders Who Make a Difference: Joel Klein Brings Accountability to NYC DOE: TN Day 1 and Day 2
By: Joseph L. Bower
Teaching Note for 311032 and 311033. View Details
Keywords: Leadership
- October 2024
- Module Note
Purpose of the Firm
By: Debora L. Spar and Julia M. Comeau
Purpose of the Firm (PoF) is a short module designed to explore how, and under what circumstances, business leaders can harness the power of capitalism and markets to “make a difference in the world”—that is, to address a significant societal problem as a commercial... View Details
Keywords: Social Accounting; Purpose; Corporate Social Responsibility and Impact; Social Enterprise; Mission and Purpose; Leadership
Spar, Debora L., and Julia M. Comeau. "Purpose of the Firm." Harvard Business School Module Note 325-035, October 2024.
- September 1987
- Comment
Discussion of 'An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts'
By: George P. Baker
Keywords: Measurement and Metrics; Contracts; Markets; Executive Compensation; Accounting; Performance
Baker, George P. "Discussion of 'An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts'." Journal of Accounting Research (September 1987).
- Spring 2017
- Comment
Commentary on Implied Cost of Equity Capital Estimates as Predictors of Accounting Returns and Stock Returns
Wang, Charles C.Y. "Commentary on Implied Cost of Equity Capital Estimates as Predictors of Accounting Returns and Stock Returns." Journal of Financial Reporting 2, no. 1 (Spring 2017): 95–106.
- November 2016
- Article
Corporate Sustainability: First Evidence on Materiality
By: Mozaffar Khan, George Serafeim and Aaron Yoon
Using newly available materiality classifications of sustainability topics, we develop a novel dataset by hand-mapping sustainability investments classified as material for each industry into firm-specific sustainability ratings. This allows us to present new evidence... View Details
Keywords: Sustainability; Investments; Corporate Social Responsibility; Accounting; Corporate Reporting; Regulation; Corporate Social Responsibility and Impact; Integrated Corporate Reporting; Investment; Corporate Governance
Khan, Mozaffar, George Serafeim, and Aaron Yoon. "Corporate Sustainability: First Evidence on Materiality." Accounting Review 91, no. 6 (November 2016): 1697–1724.
- 2007
- Chapter
When is Doing Business with the Poor Good - For the Poor? A Household and National Income Accounting Approach
By: Dutch Leonard
Leonard, Dutch. "When is Doing Business with the Poor Good - For the Poor? A Household and National Income Accounting Approach." In Business Solutions for the Global Poor: Creating Social and Economic Value, edited by V. Kasturi Rangan, John A. Quelch, Gustavo Herrero, and Brooke Barton. John Wiley & Sons, 2007.
- March 2015
- Supplement
McKinsey & Co. - Protecting its Reputation (A) and (B)
By: Jay W. Lorsch and Emily McTague
The presentation supplement is designed to be used in conjunction with the case "McKinsey & Co. - Protecting its Reputation (A) and (B)," HBS No. 414-021 and 414-022. View Details
Keywords: Corporate Accountability; Leadership; Leadership & Corporate Accountability; Leadership Development; Leadership Style; Organizational Culture; Construction Industry; North America
Lorsch, Jay W., and Emily McTague. "McKinsey & Co. - Protecting its Reputation (A) and (B)." Harvard Business School PowerPoint Supplement 415-069, March 2015.
- September 2013
- Teaching Note
The Case of the Unidentified Industries—2013
By: Mihir A. Desai, William E. Fruhan, Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
- Forthcoming
- Article
Variable Leases Under ASC 842: Evidence on Properties and Consequences
The new lease standard (ASC 842) allows firms to keep variable leases off-balance-sheet, in part based on the assumption that future expenses are difficult to estimate reliably. We show that variable-lease expenses are both prevalent and substantial, exhibiting... View Details
Heese, Jonas, Albert Shin, and Charles C.Y. Wang. "Variable Leases Under ASC 842: Evidence on Properties and Consequences." Review of Accounting Studies (forthcoming). (Pre-published online June 26, 2025.)
- January 2011 (Revised August 2013)
- Case
An Intern's Dilemma
By: Sandra J. Sucher and Matthew Preble
An HBS student is asked to misrepresent himself during the course of his summer internship by his employer in order to obtain data from industry competitors. View Details
Keywords: Leadership & Corporate Accountability; Conflict; Leadership; Conflict Management; Competition; Ethics; Knowledge Acquisition; Organizational Culture; Employees; Power and Influence
Sucher, Sandra J., and Matthew Preble. "An Intern's Dilemma." Harvard Business School Case 611-041, January 2011. (Revised August 2013.)
- January 2017 (Revised January 2019)
- Case
The Rise and Fall of Lehman Brothers
By: Stuart C. Gilson, Kristin Mugford and Sarah L. Abbott
With nearly $700 billion in assets, Lehman was the largest U.S. bankruptcy in history. In 2007, Lehman achieved record earnings of over $4 billion on revenues of $60 billion. By September 2008 the fourth largest investment bank in the world was bankrupt. How had a... View Details
Keywords: Bankruptcy; Financial Distress; Accounting Policies; Business Ethics; Financial Reporting; Volatility; Judgments; Financial Crisis; Insolvency and Bankruptcy; Financial Liquidity; Investment Banking; Financial Management; Financial Strategy; Corporate Accountability; Corporate Disclosure; Corporate Governance; Crisis Management; Risk Management; Failure; Business and Government Relations; Ethics; Banking Industry; New York (city, NY)
Gilson, Stuart C., Kristin Mugford, and Sarah L. Abbott. "The Rise and Fall of Lehman Brothers." Harvard Business School Case 217-041, January 2017. (Revised January 2019.)
- June 2015 (Revised January 2017)
- Case
Greece's Debt: Sustainable?
By: George Serafeim
The case "Greece's Debt: Sustainable?" describes the Greek economic crisis, bailout from the European Union and the International Monetary Fund (IMF), and the debt restructuring that followed. Because of a lack of trust in Greece's ability to repay its debt, two... View Details
Keywords: Debt Crisis; Accounting; Debt Sustainability; Austerity; Solvency Opinions; Borrowing and Debt; Restructuring; Valuation; Accrual Accounting; Fair Value Accounting; Economy; Greece
Serafeim, George. "Greece's Debt: Sustainable?" Harvard Business School Case 115-063, June 2015. (Revised January 2017.)
- Winter 2011
- Article
Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of 'Corporate Frugality: Theory, Measurement and Practice'
By: Tatiana Sandino
Sandino, Tatiana. "Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of 'Corporate Frugality: Theory, Measurement and Practice'." Contemporary Accounting Research 28, no. 4 (Winter 2011): 1388–1396.
- June 1998
- Article
Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards
By: V.G. Narayanan and A. Davila
Narayanan, V.G., and A. Davila. "Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards." Special Issue on Mastering Finance Series. Journal of Accounting & Economics 25, no. 3 (June 1998).
- September 2013
- Case
The Case of the Unidentified Industries—2013
By: Mihir A. Desai, William E. Fruhan Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance
Desai, Mihir A., William E. Fruhan Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Case 214-028, September 2013.
- January 2009 (Revised June 2010)
- Teaching Note
Lyons Document Storage Corporation: Bond Math (Brief Case)
By: William J. Bruns Jr.
Teaching Note to 3215 View Details
- 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.)