Filter Results:
(2,897)
Show Results For
- All HBS Web
(2,897)
- People (5)
- News (481)
- Research (1,856)
- Events (2)
- Multimedia (18)
- Faculty Publications (1,036)
Show Results For
- All HBS Web
(2,897)
- People (5)
- News (481)
- Research (1,856)
- Events (2)
- Multimedia (18)
- Faculty Publications (1,036)
- 2024
- Working Paper
Employer-Based Short-Term Savings Accounts
By: Sarah Holmes Berk, John Beshears, Jay Garg, James J. Choi and David Laibson
We study the introduction of a choice architecture design intended to increase short-term savings among employees at five U.K. firms. Employees were offered the opportunity to opt into a payroll deduction program that auto-deposits funds from each paycheck into a... View Details
Berk, Sarah Holmes, John Beshears, Jay Garg, James J. Choi, and David Laibson. "Employer-Based Short-Term Savings Accounts." NBER Working Paper Series, No. 32074, January 2024.
- July 2014
- Article
Accounting for Crises
By: Venky Nagar and Gwen Yu
We provide among the first empirical evidence consistent with recent macro global-game crisis models, which show that the precision of public signals can coordinate crises (e.g., Angeletos and Werning, 2006; Morris and Shin, 2002, 2003). In these models,... View Details
Keywords: Corporate Disclosure; Mathematical Methods; Game Theory; Financial Markets; Forecasting and Prediction; Accounting; Financial Crisis
Nagar, Venky, and Gwen Yu. "Accounting for Crises." American Economic Journal: Macroeconomics 6, no. 3 (July 2014): 184–213.
- 2025
- Chapter
Employer-Based Short-Term Savings Accounts
By: Sarah Holmes Berk, John Beshears, Jay Garg, James J. Choi and David Laibson
We study the introduction of a choice architecture design intended to increase short-term savings among employees at five U.K. firms. Employees were offered the opportunity to opt into a payroll deduction program that auto-deposits funds from each paycheck into a... View Details
Keywords: Personal Finance; Compensation and Benefits; Well-being; Behavior; Investment Funds; Employees; United Kingdom
Berk, Sarah Holmes, John Beshears, Jay Garg, James J. Choi, and David Laibson. "Employer-Based Short-Term Savings Accounts." In The Elgar Companion to Consumer Behaviour and the UN Sustainable Development Goals, edited by Lucia A. Reisch and Cass R. Sunstein. Cheltenham: Edward Elgar Publishing, forthcoming.
- December 2012
- Case
Trouble Brewing for Green Mountain Coffee Roasters
By: Suraj Srinivasan and Michael Norris
In October 2011, noted hedge fund manager David Einhorn of Greenlight Capital delivered a presentation at an investors' conference analyzing the business and accounting quality weaknesses of Green Mountain Coffee Roasters. Until then Green Mountain had exhibited rapid... View Details
Keywords: Accounting Fraud; Accounting Quality; Accounting Red Flags; Accounting Restatements; Accounting Scandal; Accounting Information; Financial Accounting; Financial Analysts; Financial Analysis; Financial Intermediaries; Hedge Funds; Financial Ratios; Financial Statement Analysis; Valuation Methodologies; Earnings Quality; Accounting; Quality; Earnings Management; Valuation; Crime and Corruption; Mergers and Acquisitions; Financial Reporting; Investment Funds; Financial Statements; Food and Beverage Industry
Srinivasan, Suraj, and Michael Norris. "Trouble Brewing for Green Mountain Coffee Roasters." Harvard Business School Case 113-035, December 2012.
- 2020
- Working Paper
Accounting for Product Impact in the Consumer Finance Industry
By: George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor credit card providers within the consumer finance industry. We design a monetization methodology that allows us to calculate monetary impact estimates... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Consumer Finance; Financial Services; Financial Inclusion; Product; Product Design; Product Positioning; Society; Corporate Social Responsibility and Impact; Personal Finance; Credit Cards; Financial Services Industry
Serafeim, George, and Katie Trinh. "Accounting for Product Impact in the Consumer Finance Industry." Harvard Business School Working Paper, No. 21-061, November 2020. (Revised December 2020.)
- 2013
- Working Paper
Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation
By: Francois Brochet and Suraj Srinivasan
We examine which independent directors are held accountable when investors sue firms for financial and disclosure related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over... View Details
Brochet, Francois, and Suraj Srinivasan. "Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation." Working Paper, 2013. (Harvard Business School Working Paper, No. 13-104, June 2013.)
- May 2014 (Revised January 2015)
- Case
The Sustainability Accounting Standards Board
By: Julie Battilana and Michael Norris
In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO struggles with how best to ensure the nonprofit's financial sustainability while... View Details
Keywords: Sustainability; Sustainability Reporting; Reporting; Environmental Sustainability; Accounting; Accounting Industry; United States
Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board." Harvard Business School Case 414-078, May 2014. (Revised January 2015.)
- April 2004 (Revised September 2007)
- Case
Accounting Fraud at WorldCom
By: Robert S. Kaplan and David Kiron
The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details
Keywords: Governance Controls; Governing and Advisory Boards; Crime and Corruption; Ethics; Financial Reporting; Organizational Culture; Corporate Governance; Accounting Audits
Kaplan, Robert S., and David Kiron. "Accounting Fraud at WorldCom." Harvard Business School Case 104-071, April 2004. (Revised September 2007.)
- August 1972 (Revised September 2000)
- Background Note
Introduction to Accumulated Value, Present Value, and Internal Rate of Return
A simple, intuitive introduction to the usually-difficult topics of discounting and present value. While the mechanics of computing present value and internal rate of return are covered well, the emphasis is more about how to think about these concepts (for example,... View Details
Keywords: Accounting
Hammond, John S. "Introduction to Accumulated Value, Present Value, and Internal Rate of Return." Harvard Business School Background Note 173-003, August 1972. (Revised September 2000.)
- June 2021 (Revised February 2023)
- Case
MicroStrategy: Accounting for Cryptocurrency
By: Jonas Heese and Annelena Lobb
On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had... View Details
Keywords: Cryptocurrency; Share Price; Electronic Commerce; Intangible Assets; Assets; Accounting; Financial Statements; Financial Management; Financial Reporting; Analytics and Data Science; E-commerce
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency." Harvard Business School Case 121-066, June 2021. (Revised February 2023.)
- August 2017
- Case
Boston Public Schools' Long Term Financial Plan
By: C. Fritz Foley, Victor Wu and F. Katelynn Boland
In the fall of 2016, the senior leadership team of Boston Public Schools prepared a report indicating that costs were expected to grow faster than revenues for many years to come. They faced questions about whether the projections would be believed and about how to... View Details
Keywords: Financial Planning; Education Reform; Education; Budgets and Budgeting; Corporate Finance; Public Administration Industry; United States; Boston
Foley, C. Fritz, Victor Wu, and F. Katelynn Boland. "Boston Public Schools' Long Term Financial Plan." Harvard Business School Case 218-031, August 2017.
- 01 Mar 2009
- News
Faculty Responds to Financial Crisis
Global Failures Create a “Lodestar” for HBS Research and Teaching From new cases to new courses and research projects, the HBS faculty’s response to the global financial crisis... View Details
- 12 Feb 2015
- Working Paper Summaries
Auditor Lobbying on Accounting Standards
- Article
Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
By: Suraj Srinivasan
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities and Exchange... View Details
Keywords: Outcome or Result; Business Earnings; Financial Statements; Lawsuits and Litigation; Labor; Markets; Financial Reporting; Accounting Audits; Cost; Reputation
Srinivasan, Suraj. "Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members." Journal of Accounting Research 43, no. 2 (May 2005): 291–334.
- 2024
- Working Paper
The Financial Anatomy of Climate Solutions: A Large Language Model Approach to Company Classification and Analysis
By: Shirley Lu and George Serafeim
Leveraging advancements in large language models (LLM), we study the financial characteristics of firms offering climate solutions-products and services aimed at fostering a transition to a low-carbon economy. We use a new measure that applies LLM to 10-K Item 1... View Details
Keywords: Climate; Climate Finance; Innovation; Technology; Financial Statement Analysis; AI and Machine Learning; Climate Change; Environmental Sustainability; Analysis; Financial Statements
Lu, Shirley, and George Serafeim. "The Financial Anatomy of Climate Solutions: A Large Language Model Approach to Company Classification and Analysis." Harvard Business School Working Paper, No. 25-026, August 2024.
- 26 Jul 2013
- Working Paper Summaries
Accountability of Independent Directors-Evidence from Firms Subject to Securities Litigation
Keywords: by Francois Brochet & Suraj Srinivasan
- 23 Jan 2006
- Research & Ideas
Financial Reporting Goes Global
to write about globalization, accounting standards and, in particular, Indian accounting standards? Gregory Miller: Globalization is the major issue in determining the future... View Details
- July 2005 (Revised September 2020)
- Case
The U.S. Current Account Deficit
By: Laura Alfaro, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson and Jonathan Schlefer
Investors and policymakers throughout the world were confronted with the risk of painful economic consequences arising from the large U.S. current account deficit. In 2007, the U.S. current account deficit was $731 billion, equivalent to 5.3% of GDP. The implications... View Details
Keywords: World Economy; Macroeconomics; Borrowing and Debt; Currency; Foreign Direct Investment; Business and Government Relations; United States
Alfaro, Laura, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson, and Jonathan Schlefer. "The U.S. Current Account Deficit." Harvard Business School Case 706-002, July 2005. (Revised September 2020.)
- November 1992 (Revised April 1993)
- Background Note
Accounting for Indirect Costs
By: William J. Bruns Jr.
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to... View Details
Bruns, William J., Jr. "Accounting for Indirect Costs." Harvard Business School Background Note 193-070, November 1992. (Revised April 1993.)