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  • 24 Jan 2012
  • First Look

First Look: Jan. 24

also find decreasing forecast errors for voluntary adopters, but this effect is smaller and not robust. Moreover, we show that the magnitude of the forecast errors decrease is associated with the firm-specific differences between local View Details
Keywords: Sean Silverthorne
  • 24 May 2011
  • First Look

First Look: May 24

Hermitage's Russian Quandary (B) Eric Werker, Ray Fisman, and Lauren WeberHarvard Business School Supplement 711-055 This supplement was co-authored with Columbia Business School. Purchase this supplement:http://cb.hbsp.harvard.edu/cb/product/711055-PDF-ENG Bridging... View Details
Keywords: Sean Silverthorne
  • 27 Sep 2011
  • First Look

First Look: September 27

Transition to IFRS David F. Hawkins and Angel R. SolisHarvard Business School Case 112-009 Barrick Gold must change from Canadian GAAP to IFRS. Case covers the transition. Purchase this... View Details
Keywords: Sean Silverthorne
  • 18 Oct 2011
  • First Look

First Look: October 18

to report using Chinese GAAP without reconciliation to IFRS. The exchange was responding to the demands of its largely Chinese clientele and also coping with increased global competition to attract listings from Chinese companies.... View Details
Keywords: Sean Silverthorne