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Publications

Filter Results: (2,124) Arrow Down
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  • All HBS Web  (2,124)
    • People  (3)
    • News  (423)
    • Research  (1,342)
    • Events  (7)
    • Multimedia  (4)
  • Faculty Publications  (644)

Show Results For

  • All HBS Web  (2,124)
    • People  (3)
    • News  (423)
    • Research  (1,342)
    • Events  (7)
    • Multimedia  (4)
  • Faculty Publications  (644)
← Page 4 of 2,124 Results →
  • December 2009
  • Article

Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism

By: Mozaffar N. Khan and Ross L. Watts
We estimate a firm-year measure of accounting conservatism, examine its empirical properties as a metric, and illustrate applications by testing new hypotheses that shed further light on the nature and effects of conservatism. The results are consistent with the... View Details
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Khan, Mozaffar N., and Ross L. Watts. "Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism." Journal of Accounting & Economics 48, nos. 2-3 (December 2009): 132–150.
  • February 2003 (Revised November 2003)
  • Exercise

Accounting for Pensions at General Motors Corporation (A)

By: David F. Hawkins and Jacob Cohen
A potential investor in General Motors is gathering information about investment in General Motor's stock. The investigation leads the investor to review the General Motor's Web site and several CNBC interviews of General Motors' executives. View Details
Keywords: Investment; Accounting; Compensation and Benefits; Accounting Industry; Accounting Industry; Accounting Industry
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Hawkins, David F., and Jacob Cohen. "Accounting for Pensions at General Motors Corporation (A)." Harvard Business School Exercise 103-052, February 2003. (Revised November 2003.)
  • 2004
  • Book

Accounting for Managers: Text and Cases

By: William J. Bruns
Keywords: Accounting; Management; Information; Cases
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Bruns, William J. Accounting for Managers: Text and Cases. 3rd ed. Mason, OH: Thomson South-Western, 2004.
  • 2020
  • Working Paper

Is Accounting Useful for Forecasting GDP Growth? A Machine Learning Perspective

By: Srikant Datar, Apurv Jain, Charles C.Y. Wang and Siyu Zhang
We provide a comprehensive examination of whether, to what extent, and which accounting variables are useful for improving the predictive accuracy of GDP growth forecasts. We leverage statistical models that accommodate a broad set of (341) variables—outnumbering the... View Details
Keywords: Big Data; Elastic Net; GDP Growth; Machine Learning; Macro Forecasting; Short Fat Data; Accounting; Economic Growth; Forecasting and Prediction; Analytics and Data Science
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Datar, Srikant, Apurv Jain, Charles C.Y. Wang, and Siyu Zhang. "Is Accounting Useful for Forecasting GDP Growth? A Machine Learning Perspective." Harvard Business School Working Paper, No. 21-113, December 2020.
  • December 2016 (Revised January 2017)
  • Supplement

Accounting for the iPhone Upgrade Program (B)

By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
In October 2016, Apple Inc. announced the financial results for its fiscal year 2016. CEO Tim Cook commented on a very successful fiscal year 2016 and focused on all the positive financial results. However, Apple’s 2016 annual report was also telling another story.... View Details
Keywords: Apple Inc.; iPhone 6s; Accounting; Revenue Recognition; California; United States
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Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (B)." Harvard Business School Supplement 117-039, December 2016. (Revised January 2017.)
  • May 2009
  • Article

Asymmetric Information Effects on Loan Spreads

By: Victoria Ivashina
The paper estimates the cost arising from information asymmetry between the lead bank and members of the lending syndicate. In a lending syndicate, the lead bank retains only a fraction of the loan but acts as the intermediary between the borrower and the syndicate... View Details
Keywords: Cost; Banks and Banking; Financing and Loans; Interest Rates; Capital; Investment Portfolio; Credit; Diversification; Risk and Uncertainty
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Ivashina, Victoria. "Asymmetric Information Effects on Loan Spreads." Journal of Financial Economics 92, no. 2 (May 2009): 300–319.
  • October 2006 (Revised November 2006)
  • Course Overview Note

Instructor's Guide to Leadership and Corporate Accountability (LCA)

By: Lynn S. Paine
To provide instructors with a roadmap to the Harvard Business School's required first-year MBA Course Leadership and Corporate Accountability. Describes the objectives of the course, as well as its structure, content, and guiding framework. A day-by-day synopsis,... View Details
Keywords: Leadership; Corporate Accountability
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Paine, Lynn S. "Instructor's Guide to Leadership and Corporate Accountability (LCA)." Harvard Business School Course Overview Note 307-032, October 2006. (Revised November 2006.)​
  • Web

Financial Accounting Online Course | HBS Online

accounting that I learned helps me in understanding where the business may head in the future. I’ve also been tracking a few other companies for investment purposes, and I’ve realized that I can make more View Details
  • 1999
  • Book

Accounting for Managers: Text and Cases

By: W. J. Bruns Jr.
Keywords: Accounting; Management; Cases
Citation
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Bruns, W. J., Jr. Accounting for Managers: Text and Cases. 2nd ed. Cincinnati, OH: South-Western College Publishing, 1999.
  • 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
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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.)
  • Research Summary

Information and Control in Modern Manufacturing

Ratna Sarkar's research in management accounting focuses on the effect of information and incentives on performance. She has investigated the role of worker empowerment, training and inventory in modern manufacturing settings and her findings suggest that these... View Details
  • September 2005 (Revised July 2006)
  • Case

Accounting for Pensions and Employee Benefits at Ford and Toyota

Uses Ford's and Toyota's financial statements to familiarize students with the information provided in pension footnotes. Allows students to combine that information with other financial statement information to create a greater understanding of the costs of each... View Details
Keywords: Accounting; Compensation and Benefits; Auto Industry
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Miller, Gregory S., Douglas Skinner, and Laura Donohue. "Accounting for Pensions and Employee Benefits at Ford and Toyota." Harvard Business School Case 106-021, September 2005. (Revised July 2006.)
  • 09 Dec 2002
  • Research & Ideas

Most Accountants Aren’t Crooks—Why Good Audits Go Bad

standards). But the corporate auditing arena is a particularly fertile ground for self-serving biases. Three structural aspects of accounting create substantial opportunities for bias to influence judgment. Ambiguity. Bias thrives... View Details
Keywords: by Max H. Bazerman, George Loewenstein & Don A. Moore; Accounting; Accounting
  • Web

Accounting & Management Curriculum - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students MBA Required Curriculum (FIRST YEAR) Financial Reporting and Control (FRC) Recognizing that View Details
  • Web

Online Finance & Accounting Courses | HBS Online

strategize your organization's financial health. A finance course will teach you the key levers that drive your company's performance and cover topics such as cash flow , value creation , and the cost of capital . An accounting course... View Details
  • 12 May 2021
  • Working Paper Summaries

Accounting for Product Impact in the Water Utilities Industry

Keywords: by George Serafeim and Katie Trinh
  • 2021
  • Working Paper

Accounting for Product Impact in the Interactive Media and Services Industry

By: DG Park, George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the interactive media and services industry. We design a monetization methodology that allows us to calculate monetary impact... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Social Media; Technology Industry
Citation
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Park, DG, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Interactive Media and Services Industry." Harvard Business School Working Paper, No. 21-134, June 2021.
  • 30 Sep 2010
  • Working Paper Summaries

Does Mandatory IFRS Adoption Improve the Information Environment?

Keywords: by Joanne Horton, George Serafeim & Ioanna Serafeim
  • April 1999
  • Article

Keeping Score: Accounting and Issues and e-Commerce

By: David F. Hawkins
Keywords: Internet and the Web; Accounting
Citation
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Hawkins, David F. "Keeping Score: Accounting and Issues and e-Commerce." Accounting Bulletin, no. 80 (April 1999).
  • Web

Industry Information - Alumni

Careers Industry Information Careers Industry Information Want to know the latest in your respective industry? Are you researching before a big interview? We've compiled resources to help you stay current. +... View Details
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