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  • Winter 2013
  • Article

Mandatory IFRS Adoption and Financial Statement Comparability

By: Francois Brochet, Alan Jagolinzer and Edward J. Riedl
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al., 2008),... View Details
Keywords: IFRS; Comparability; Private Information; Insider Trading; Ethics; Standards; Financial Statements
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  • 27 Sep 2006
  • Research & Ideas

Report From Egypt: Studying Global Influences

and how they influence the standards of the countries in which they operate as they seek global consistency. We are following a small number of companies with excellent reputations to locations both similar and different from their home... View Details
Keywords: by Sean Silverthorne
  • 14 Nov 2012
  • Research & Ideas

New Agenda for Corporate Accountability Reporting

helping companies separate their accountability reporting into what in financial accounting is called "stocks" and "flows"; and (3) by helping companies develop technologies to clearly... View Details
Keywords: by Martha Lagace; Accounting; Energy; Utilities
  • Web

HBS - Financials | Supplemental Financial Information

2023 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash... View Details
  • January 2005 (Revised October 2005)
  • Case

Private Capital and Public Policy: Standard & Poor's Sovereign Credit Ratings

By: Rawi E. Abdelal and Christopher Bruner
Describes Standard & Poor's sovereign credit ratings business. Provides background on the history of credit ratings agencies, the meaning of credit ratings, the expansion of the sovereign ratings business over recent decades, and the market for credit ratings. Also,... View Details
Keywords: Sovereign Finance; History; Policy; Business and Government Relations; International Finance; Country; Globalized Economies and Regions; Decision Choices and Conditions; Capital Markets; Debates; Financial Services Industry; United States
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  • October 1993 (Revised June 1997)
  • Case

Champion International

By: David F. Hawkins
Management must decide which first quarter's earnings numbers to report. The company is classified by its securities market as a "growth" company. The corporate controller prefers a quarterly earnings figure that represents a decline in earnings. View Details
Keywords: Problems and Challenges; Financial Reporting; Judgments; Leadership; Management Teams; Corporate Disclosure
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  • Web

HBS - Financials | Supplemental Financial Information

2021 Annual Report From The Dean Financials PDF Downloads Archive Financials 5 Year Summary From the CFO Financial Highlights Statement of... View Details
  • Web

HBS - Financials | Supplemental Financial Information

2022 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash... View Details
  • 2014
  • Working Paper

Private Equity's Diversification Illusion: Economic Comovement and Fair Value Reporting

By: Kyle Travis Welch
This study examines how accounting has informed private equity diversification claims and demand for private equity investments. Despite research showing private equity lacks portfolio diversification benefits, those marketing private equity assets continue to... View Details
Keywords: Fair Value; Access To Capital; IAS 39; FAS No. 157; FASB; IASB; ASC 820; Covariance Risk; Accounting Beta; Accounting; Private Sector; Valuation; Corporate Finance; Asset Management; Cost of Capital; Private Equity; Financial Services Industry; Financial Services Industry; Europe; North and Central America
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  • 16 Aug 2011
  • Working Paper Summaries

The International Politics of IFRS Harmonization

Keywords: by Karthik Ramanna; Accounting

    Business Analysis and Valuation: Using Financial Statements

    This book provides a framework for business analysis and has been used by business schools throughout the world. It provides a foundation for analysis using four key steps: 1) Strategy analysis: Identifying a firm's strategy and understanding sources of its competitive... View Details
    • 2021
    • Working Paper

    Dirty Money: How Banks Influence Financial Crime

    By: Joseph Pacelli, Janet Gao, Jan Schneemeier and Yufeng Wu
    On September 21st, 2020, a consortium of international journalists leaked nearly 2,500 suspicious activity reports (SAR) obtained from the U.S. Financial Crimes Enforcement Network, exposing nearly $2 trillion of money laundering activity. The event raises important... View Details
    Keywords: Financial Institutions; Crime and Corruption; Policy
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    • 21 Nov 2015
    • News

    Ruling from the Shadows

    Keywords: financial accounting standards; financial oversight; financial regulation; government policy; Executive, Legislative, and Other General Government Support; Government
    • Fast Answer

    Market Research Reports in General Databases

    Multi-Industry, Country Reports Global EMIS 2016 to current Colliers Real Estate Emerging Markets EMIS 2013 to 2018 Deloitte Multi-Industry Global EMIS 2013 to current Economist Intelligence Unit (EIU) Energy, Healthcare, View Details
    • September 2010 (Revised May 2011)
    • Case

    Leadership in Corporate Reporting Policy at Tata Steel

    By: Karthik Ramanna and Rachna Tahilyani
    The case describes the challenges faced by Tata Steel, India's largest private sector steel company, as it transitions from Indian GAAP to IFRS. It first describes those challenges in the context of the institutional voids that make IFRS adoption difficult in India.... View Details
    Keywords: Financial Reporting; International Accounting; Multinational Firms and Management; Policy; Leadership; Emerging Markets; Standards; Organizational Change and Adaptation; Steel Industry; India
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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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    • Web

    Standard & Poor's NetAdvantage | Baker Library

    provide recent industry-level valuation, profitability, performance and financial risk data.. Click IndustrySurveys tab and navigate to industry of interest. Argus Industry Review and outlook reports provide... View Details
    • April 2024 (Revised August 2024)
    • Teaching Note

    Silicon Valley Bank: Gone in 36 Hours

    By: Jung Koo Kang, Krishna G. Palepu and Charles C.Y. Wang
    Teaching Note for HBS Case No. 124-001. View Details
    Keywords: Accounting Standards; Bank Runs; Financial Accounting; Financial Reporting; Social Media; Banks and Banking; Financing and Loans; Investment Portfolio; Interest Rates; Debt Securities; Risk and Uncertainty; Financial Statements; Risk Management; Financial Services Industry; United States
    Related
    • May 2015
    • Article

    Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

    By: Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu
    We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S. listed foreign firms is significantly lower than that of comparable U.S. firms and that the difference depends on the firm's home country... View Details
    Keywords: Accounting Restatements; Home Country Enforcement; Earnings Management; Globalized Firms and Management; Law; Financial Reporting; Financial Markets; Cross-Cultural and Cross-Border Issues
    Related
    • Web

    Key Metrics | Annual Report 2024

    61% 39% 37% 50% 48% Female 39% 57% 63% 50% 48% Non-Binary / Gender Queer / Another Gender 0% 4% — — — Did Not Report / Unknown 0% 0% 0% — — International Citizenship 39% 35% 21% 38% 48% US Race / Ethnicity... View Details