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  • All HBS Web  (15,473)
    • People  (43)
    • News  (3,322)
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  • September 2022
  • Article

The Impact of Financial Assistance Programs on Health Care Utilization: Evidence from Kaiser Permanente

By: Alyce S. Adams, Raymond Kluender, Neale Mahoney, Jinglin Wang, Francis Wong and Wesley Yin
Most hospitals have financial assistance programs for low-income patients. We use administrative data from Kaiser Permanente to study the effects of financial assistance on health care utilization. Using a regression discontinuity design based on an income threshold... View Details
Keywords: Healthcare; Utilization; Financial Assistance; Health Care and Treatment; Social Issues; Poverty; Health Industry
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Adams, Alyce S., Raymond Kluender, Neale Mahoney, Jinglin Wang, Francis Wong, and Wesley Yin. "The Impact of Financial Assistance Programs on Health Care Utilization: Evidence from Kaiser Permanente." American Economic Review: Insights 4, no. 3 (September 2022): 389–407.
  • Research Summary

Do Measures of Financial Constraints Measure Financial Constraints?

Financial constraints are fundamental to empirical research in finance and economics. In joint work with Alexander Ljunqvist, we propose two novel tests to evaluate how well measures of financial constraints actually capture constraints. We find that firms... View Details
  • 2010
  • Working Paper

The Many Faces of Nonprofit Accountability

By: Alnoor Ebrahim
What does it mean for a nonprofit organization to be accountable? Nonprofit leaders tend to pay attention to accountability once a problem of trust arises—a scandal in the sector or in their own organization, questions from citizens or donors who want to know if their... View Details
Keywords: Corporate Accountability; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Leadership; Mission and Purpose; Performance Evaluation; Nonprofit Organizations; Business Strategy
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Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Harvard Business School Working Paper, No. 10-069, February 2010.
  • 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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Hawkins, David F. "International Accounting Standards: New Interim Financial Reporting Standard Now Effective." Accounting Bulletin, no. 74 (January 1999).
  • February 2005 (Revised December 2012)
  • Background Note

Assessing Accounting Risk

By: David F. Hawkins
Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements. View Details
Keywords: Risk Management; Framework; Financial Statements
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Hawkins, David F. "Assessing Accounting Risk." Harvard Business School Background Note 105-054, February 2005. (Revised December 2012.)
  • February 2019
  • Article

The Market for Financial Adviser Misconduct

By: Mark Egan, Gregor Matvos and Amit Seru
We construct a novel database containing the universe of financial advisers in the United States from 2005 to 2015, representing approximately 10% of employment of the finance and insurance sector. We provide the first large-scale study that documents the economy-wide... View Details
Keywords: Financial Advisors; Brokers; Consumer Finance; Financial Misconduct And Fraud; FINRA; Financial Institutions; Crime and Corruption; Organizational Culture; Personal Finance; Financial Services Industry
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Egan, Mark, Gregor Matvos, and Amit Seru. "The Market for Financial Adviser Misconduct." Journal of Political Economy 127, no. 1 (February 2019): 233–295.
  • October 2012
  • Case

Dispensers of California, Inc.

By: David A. Wilson and David Hawkins
An investor seeking capital must prepare projected financial statements for a new business. View Details
Keywords: Financial Statement Preparation; Accounting Process; Forecasting and Prediction; Investment; Financial Statements; Business Startups; Capital; California
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Wilson, David A., and David Hawkins. "Dispensers of California, Inc." Harvard Business School Case 113-047, October 2012.
  • Article

The Disintermediation of Financial Markets: Direct Investing in Private Equity

By: Lily Fang, Victoria Ivashina and Josh Lerner
We examine twenty years of direct private equity investments by seven large institutions. These direct investments perform better than public market indices, especially buyout investments and those made in the 1990s. Outperformance by the direct investments, however,... View Details
Keywords: Financial Intermediation; Direct Investment; Co-investment; Private Equity; Entrepreneurship; Financial Markets
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Fang, Lily, Victoria Ivashina, and Josh Lerner. "The Disintermediation of Financial Markets: Direct Investing in Private Equity." Journal of Financial Economics 116, no. 1 (April 2015): 160–178.
  • Spring 1970
  • Article

EPS Growth from Financial Packaging: An Accounting Incentive in Acquisitions

By: Henry B. Reiling
Keywords: Accounting; Acquisition; Finance; Growth and Development
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Reiling, Henry B. "EPS Growth from Financial Packaging: An Accounting Incentive in Acquisitions." Special Edition St. John's Law Review (Spring 1970).
  • 2015
  • Book

Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

By: Karthik Ramanna
There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and understanding of the general public—e.g., rulemaking for bank capital adequacy, actuarial standards, accounting standards, and auditing practice. In... View Details
Keywords: Business And Society; Financial Institutions; Financial Reporting; GAAP; IFRS; Lobbying; Capitalism; Sustainability; Accounting; Finance; Business and Government Relations; Leadership; Accounting Industry; Accounting Industry; United States; China; India
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Ramanna, Karthik. Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy. Chicago: University of Chicago Press, 2015. (Reviews by Anat Admati, S.P. Kothari, Lynn Stout, Lawrence Summers, and Luigi Zingales, among others.)
  • August 1983
  • Background Note

Balance of Payments: Accounting and Presentation

By: David B. Yoffie
Provides an overview of balance of payments accounting and analytical presentation of balance of payments data. Includes sample transactions to illustrate the application of the basic accounting principles and definitions of the standard balances. View Details
Keywords: Accounting; Analytics and Data Science; Management; Standards; Mathematical Methods
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Yoffie, David B. "Balance of Payments: Accounting and Presentation." Harvard Business School Background Note 384-005, August 1983.
  • February 2016
  • Article

Do Measures of Financial Constraints Measure Financial Constraints?

By: Joan Farre-Mensa and Alexander Ljungqvist
Financial constraints are fundamental to empirical research in finance and economics. We propose two tests to evaluate how well measures of financial constraints actually capture constraints. We find that firms typically classified as constrained do not in fact behave... View Details
Keywords: Corporate Finance
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Farre-Mensa, Joan, and Alexander Ljungqvist. "Do Measures of Financial Constraints Measure Financial Constraints?" Review of Financial Studies 29, no. 2 (February 2016): 271–308.
  • 2021
  • Working Paper

Accounting for Workforce Impact at Scale

By: Adel Fadhel, Katie Panella, Ethan Rouen and George Serafeim
Using new data on workforce composition and wages, we systematically measure the employment impact at U.S. firms from 2008 to 2020, including 2,682 unique firms and 22,322 firm-year observations. We document significant variation across industries and firms within each... View Details
Keywords: Impact Accounting; ESG; Employee Turnover; Wages; Employment; Measurement and Metrics; Human Capital; Diversity; United States
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Fadhel, Adel, Katie Panella, Ethan Rouen, and George Serafeim. "Accounting for Employment Impact at Scale." Harvard Business School Working Paper, No. 22-018, December 2021.
  • 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
Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance
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Desai, Mihir A., William E. Fruhan, Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Teaching Note 214-030, September 2013.
  • 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
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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.
  • September 1979 (Revised July 1993)
  • Background Note

Liberal Art of Accounting

By: William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Accounting
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Bruns, William J., Jr., and Julie H. Hertenstein. "Liberal Art of Accounting." Harvard Business School Background Note 180-024, September 1979. (Revised July 1993.)
  • 17 Sep 2007
  • Working Paper Summaries

Evidence on the Effects of Unverifiable Fair-Value Accounting

Keywords: by Karthik Ramanna & Ross L. Watts
  • Article

High School Curriculum and Financial Outcomes: The Impact of Mandated Personal Finance and Mathematics Courses

By: Shawn Cole, Anna Paulson and Gauri Kartini Shastry
Financial literacy and cognitive capabilities are convincingly linked to the quality of financial decision-making. Yet, there is little evidence that education intended to improve financial decision-making is successful. Using plausibly exogenous variation in exposure... View Details
Keywords: Financial Literacy; Cognitive Capability; Secondary Education; Personal Finance; Decision Making
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Cole, Shawn, Anna Paulson, and Gauri Kartini Shastry. "High School Curriculum and Financial Outcomes: The Impact of Mandated Personal Finance and Mathematics Courses." Journal of Human Resources 51, no. 3 (Summer 2016): 656–698.
  • December 2008
  • Case

The Financial Crisis of 2008

By: J. Gunnar Trumbull
This case presents excerpts from the speeches of observers to the 2008 financial crisis, including former and current central bankers, a private banker, and a Nobel-prize winning economist. They present different interpretations of the causes of the financial crisis... View Details
Keywords: Financial Crisis; Financial Management; Policy; History; Perspective
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Trumbull, J. Gunnar. "The Financial Crisis of 2008." Harvard Business School Case 709-036, December 2008.
  • Article

Evolution of Management Accounting

By: Robert S. Kaplan
Keywords: Cost Accounting
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Kaplan, Robert S. "Evolution of Management Accounting." Accounting Review 59, no. 3 (July 1984): 390–418.
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