Publications

2007
Other Unpublished Work

A Strategic Model and Estimation Procedure for Lobbying on Accounting Standard Setting

By: Karthik Ramanna

October 1996
Article

International Accounting Standards: Interim Financial Reporting Principles Proposed

By: David F. Hawkins

Keywords: Financial Reporting; Accounting; Standards

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2019
Working Paper

Golden Opportunity? Voluntary Sustainability Standards for Artisanal and Small-scale Gold Mining and the United Nations Sustainable Development Goals

By: Kristin Sippl

While much is known about voluntary sustainability standards' contributions to certain issues in certain sectors, less is known about their contributions to the realization of the United Nations Sustainable Development Goals (SDGs). This paper helps balance the... View Details

Keywords: Sustainability Standards; Gold; Certification; Eco-labeling; International Law; Extractive Industries; Fair Trade; United Nations; Sustainable Development; Environmental Sustainability; Standards; Adoption; Governance; Global Range; Luxury; Mining Industry

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2008
Working Paper

Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis

By: Gustavo A. Del Angel, Stephen Haber and Aldo Musacchio

After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks.... View Details

Keywords: Globalized Firms and Management; Accounting; Standards; Financial Crisis; Banks and Banking; Banking Industry; Mexico

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August 2016 (Revised January 2017)
Case

Accounting for the iPhone Upgrade Program (A)

By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi

On September 9, 2015, Apple Inc. announced the “iPhone Upgrade Program,” a new way to purchase iPhone models 6s and 6s Plus in Apple’s retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand... View Details

Keywords: Accounting; Apple Inc.; iPhone 6s; International Accounting; Electronics Industry; California; United States

24 Apr 2008
Working Paper Summaries

Bank Accounting Standards in Mexico: A Layman’s Guide to Changes 10 Years after the 1995 Bank Crisis

Keywords: by Gustavo A. Del Angel, Stephen Haber & Aldo Musacchio; Banking

December 2022
Article

Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition

By: Anna Paula Beck da Silva Etges, Richard D. Urman, Anne Geubelle, Robert Kaplan and Carisi Anne Polanczyk

This communication announces the International Cost Standard Set Program. Its goal is to establish global standardized frameworks for measuring the costs of treating specific clinical conditions. A scientific committee, including 16 international healthcare cost... View Details

Keywords: Time-Driven Activity-Based Costing; Value-based Health Care; Cost; Health Care and Treatment; Activity Based Costing and Management; Health Industry

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Standardized Tests

As you prepare for your PhD application, watch this video to learn more about what standardized tests are required for admission. Topics covered include the Graduate Record Examination (GRE), Graduate Management Admissions Test (GMAT),... View Details

Global Accountabilities

Accountability is seen as an essential feature of governments, businesses and NGOs. This volume treats it as a socially constructed means of control that can be used by the weak as well as the powerful. It contributes analytical depth to the diverse debates on... View Details

October 1992 (Revised May 1993)
Background Note

Standard Costs and Variances

By: William J. Bruns Jr.

An introduction to standard costs and cost variances. Discussion, formulae, and examples introduce the idea of comparing actual costs to those that were expected. View Details

Keywords: Cost; Accounting

January 2008 (Revised May 2013)
Background Note

Accounting for Interest Rate Derivatives

Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133. View Details

Keywords: Accounting; Financial Instruments; Interest Rates; Standards

March 2011 (Revised January 2015)
Teaching Note

The IASB at a Crossroads: The Future of International Financial Reporting Standards

By: Karthik Ramanna

Teaching Note for 111084 and 113089. View Details

Keywords: Growth and Development; Strategy; Corporate Governance; Fair Value Accounting; Financial Reporting; Standards; Problems and Challenges; Emerging Markets; Financial Services Industry; China

July 2012 (Revised February 2013)
Case

Société Internationale de Plantations et de Finance (SIPEF)

By: David Hawkins

Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IAS41's requirement to value palm oil trees at their fair value. View Details

Keywords: Financial Accounting; International Financial Reporting Standards; International Accounting Standards; Biological Asset Accounting; IAS41; Historical Cost; Equity Valuation; Financial Ratios; Plant-Based Agribusiness; International Accounting; Valuation; Financial Reporting; Fair Value Accounting; Equity; Agriculture and Agribusiness Industry

30 Jun 2013
News

Accounting rule change undermines US banks

October 2008 (Revised August 2009)
Case

Subprime Crisis and Fair-Value Accounting

By: Paul M. Healy, Krishna G. Palepu and George Serafeim

This case examines the challenges in implementing fair value accounting for mortgage instruments, the role of accounting in the sub-prime crisis, and proposals for revising accounting standards given the crisis. View Details

Keywords: Fair Value Accounting; Financial Crisis; Debt Securities; Mortgages; Standards

Article

The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency

By: Jung Koo Kang, Maria Loumioti and Regina Wittenberg-Moerman

We explore whether the introduction of transparent reporting rules increases credit standard harmonization within a bank. We exploit the new loan-level reporting rules imposed on banks that borrow from the European Central Bank using repurchase agreements... View Details

Keywords: Transparency; External And Internal Reporting; Credit Term Harmonization; Regulatory Scrutiny; Banks and Banking; Credit; Financial Reporting; Governing Rules, Regulations, and Reforms; Learning

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