Financial Reporting Quality - Publications - Faculty & Research - Harvard Business School

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1997
Book

Corporate Financial Reporting and Analysis: Text and Cases

By: David F. Hawkins

Keywords: Finance; Reports; Theory; Cases

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Research Summary

Managing Financial Reporting and the Effect on Firms' Costs of Capital

Amy P. Hutton's research investigates the impact of capital market forces and firm contracts on financial reporting and disclosure policies. Specifically, her research examines how managers use financial reporting to convey a firm's strategy, and the effect of... 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

Keywords: Taxation; Financial Reporting

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January 1996
Background Note

Financial Reporting and Control: A Course for Managers

By: William J. Bruns Jr. and Donella Rapier

Keywords: Financial Reporting; Management

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November 2010
Teaching Note

Citigroup 2007: Financial Reporting and Regulatory Capital (TN)

By: Edward J. Riedl, Suraj Srinivasan and Sharon Katz

Teaching Note for 111041. View Details

Keywords: Financial Statements; Capital; Governing Rules, Regulations, and Reforms; Financial Services Industry

2015
Working Paper

Integrated Reporting for a Re-Imagined Capitalism

By: Robert G. Eccles and Birgit Spiesshofer

An essential element of capitalism is corporate reporting. Today's capitalism is supported by financial reporting. Critics of today's capitalism argue that it is too short-term oriented and rewards companies for creating negative externalities. Integrated reporting can... View Details

Keywords: Integrated Reporting; Materiality; Securities And Exchange Commission; European Union; Information And Transformation Function; Integrated Corporate Reporting; United States; European Union

1985
Article

Measuring and Reporting the Financial Condition of Public Organizations

By: Dutch Leonard

Keywords: Measurement and Metrics; Finance; Organizations

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Web

From the Chief Financial Officer | Annual Report 2024

From the Chief Financial Officer Harvard Business School’s economic model performed well in fiscal 2024, delivering a healthy operating surplus on investments in our core programs, strategic priorities, faculty initiatives, and... View Details

May 1990 (Revised September 1994)
Background Note

Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information

By: Krishna G. Palepu

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

Keywords: Financial Reporting; Strategy; Knowledge Management

November 2023
Article

When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting

By: Jonas Heese, Gerardo Pérez Cavazos and Caspar David Peter

We study the effect of executives’ pledges of integrity on firms’ financial reporting outcomes by exploiting a 2016 regulation that requires holders of Dutch professional accounting degrees to pledge an integrity oath. We identify chief executive officers (CEOs) and... View Details

Keywords: Integrity; Financial Reporting; Accounting; Earnings Management

August 2000 (Revised January 2001)
Background Note

Reporting Income for Dot-Coms

By: Paul M. Healy

Dot-coms provide unique financial reporting situations. View Details

Keywords: Financial Reporting; Capital; Revenue; Web Sites; Web Services Industry

19 Apr 2011
Working Paper Summaries

Top Executive Background and Financial Reporting Choice: The Case of Goodwill Impairment

Keywords: by Francois Brochet & Kyle Welch; Accounting

January 1999
Article

International Accounting Standards: New Interim Financial Reporting Standard Now Effective

By: David F. Hawkins

Keywords: Financial Reporting; Standards

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1998
Manual

Instructor's Manual: Corporate Financial Reporting and Analysis: Text and Cases

By: David F. Hawkins

Keywords: Finance; Reports; Theory; Cases; Books

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

May 2011
Article

Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

By: George Serafeim

I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. Under EV accounting the present... View Details

Keywords: Financial Statements; Mergers and Acquisitions; Financial Reporting; Cash Flow; Contracts; Equity; Profit; Value; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Business and Shareholder Relations; Business Earnings

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2019
Chapter

The Consequences of Mandatory Corporate Sustainability Reporting

By: Ioannis Ioannou and George Serafeim

A key aspect of the governance process inside organizations and markets is the measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure practices and... View Details

2009
Other Unpublished Work

Singapore Competitiveness Report

By: Christian H.M. Ketels, Ashish Lall and Boon Siong Neo

The 2009 Singapore Competitiveness Report, the first in this new series of regular assessments by the Asia Competitiveness Institute (ACI) at the Lee Kuan Yew School of Public Policy, provides data and analysis to inform the discussions on the impact of the crisis... View Details

Keywords: Economic Growth; Financial Crisis; Macroeconomics; Microeconomics; Policy; Competitive Strategy; Singapore

Teaching Interest

Overview

Professor Pérez Cavazos teaches the required first-year MBA course Financial Reporting and Control. View Details

Keywords: Financial Accounting; Financial Reporting; Control

August 2005 (Revised September 2007)
Teaching Note

Financial Reporting Problems at Molex, Inc. (TN) (A), (B) & (C)

By: Paul M. Healy

Keywords: Financial Reporting; Problems and Challenges; Accounting Industry

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