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Show Results For
- All HBS Web
(4,902)
- People (2)
- News (1,315)
- Research (2,619)
- Events (22)
- Multimedia (60)
- Faculty Publications (1,607)
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- 10 Jun 2015
- Research & Ideas
The Transparency Revolution in Corporate Reporting
Not long ago, only 30 companies around the world reported data about their social and sustainability (that is, nonfinancial) endeavors. Today, more than 7,000 organizations do so. While that transparency is undoubtedly a good thing, the... View Details
Keywords: Re: George Serafeim
- June 10, 2010
- Article
Integrated Reports Voluntary Filing
By: Robert G. Eccles and Mervyn King
Keywords: Reports
Eccles, Robert G., and Mervyn King. "Integrated Reports Voluntary Filing." World Federation of Exchanges, News & Views (June 10, 2010).
- Article
A Framework for Research on Corporate Accountability Reporting
By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details
Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Accounting Horizons 27, no. 2 (June 2013): 409–432.
- 12 Nov 2010
- Research & Ideas
One Report: Integrated Reporting for a Sustainable Strategy
What a company externally reports shapes how it behaves internally. The key question is, "What should companies report?" A new reporting practice--"integrated reporting," which integrates... View Details
- 2010
- Book
One Report: Integrated Reporting for a Sustainable Strategy
By: Robert G. Eccles and Michael Krzus
"One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single... View Details
Eccles, Robert G., and Michael Krzus. One Report: Integrated Reporting for a Sustainable Strategy. New York: John Wiley & Sons, 2010. (Winner of PROSE Award for Excellence in Business, Finance & Management "For Professional and Scholarly Excellence" presented by Association of American Publishers.)
- 2011
- Chapter
Accelerating the Adoption of Integrated Reporting
By: Robert G. Eccles and George Serafeim
This chapter describes the concept of integrated reporting, provides a brief history of its development, reviews the current state of practice, presents a strategy for institutional change that will accelerate the adoption of integrated reporting in order to meet the... View Details
Keywords: Integrated Corporate Reporting; Business History; Organizational Change and Adaptation; Practice; Adoption
Eccles, Robert G., and George Serafeim. "Accelerating the Adoption of Integrated Reporting." Chap. 2.2 in CSR Index, edited by Francesco de Leo and Matthias Vollbracht, 70–92. InnoVatio Publishing Ltd., 2011.
- Article
Achieving Sustainability Through Integrated Reporting
By: Robert G. Eccles and Daniela Saltzman
Eccles, Robert G., and Daniela Saltzman. "Achieving Sustainability Through Integrated Reporting ." Stanford Social Innovation Review 9, no. 3 (Summer 2011): 56–61.
- 1972
- Book
Financial Reporting Practices of Corporations
By: David Hawkins
Hawkins, David. Financial Reporting Practices of Corporations. Homewood: Dow Jones-Irwin, 1972.
- Teaching Interest
Financial Reporting and Control
By: Paul M. Healy
Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
- January 2022 (Revised March 2022)
- Teaching Note
Financial Reporting at Mattel
By: Aiyesha Dey, Trung Nguyen and Marshal Herrmann
- August 2000
- Exercise
Brand Report Card Exercise
Designed primarily to give students the opportunity to evaluate brands by breaking down individual attributes and analyzing performance in these areas. In doing so, students will be able to isolate a brand's distinct characteristics and decide which areas are the most... View Details
Keywords: Brands and Branding
Lemon, Katherine N., Kevin L. Keller, and Elizabeth Bornheimer. "Brand Report Card Exercise." Harvard Business School Exercise 501-004, August 2000.
- June 2001 (Revised August 2005)
- Background Note
A Conceptual Framework for Financial Reporting
By: David F. Hawkins and Jacob Cohen
Discusses the conceptual framework for financial reporting as set by the Financial Accounting Standards Board. Discusses the objectives of financial statements, assumptions of financial accounting, characteristics of accounting information, accounting principles for... View Details
Hawkins, David F., and Jacob Cohen. "A Conceptual Framework for Financial Reporting." Harvard Business School Background Note 101-118, June 2001. (Revised August 2005.)
- 17 May 2011
- Working Paper Summaries
The Consequences of Mandatory Corporate Sustainability Reporting
Keywords: by Ioannis Ioannou & George Serafeim
- July 1993 (Revised July 1994)
- Background Note
Interim Period Reporting and Analysis
By: David F. Hawkins
Keywords: Financial Reporting
Hawkins, David F. "Interim Period Reporting and Analysis." Harvard Business School Background Note 194-001, July 1993. (Revised July 1994.)
- July 2001 (Revised October 2001)
- Case
Policy Management Systems Corp.: The Financial Reporting Crisis
Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details
Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry
Hutton, Amy P. "Policy Management Systems Corp.: The Financial Reporting Crisis." Harvard Business School Case 102-013, July 2001. (Revised October 2001.)
- July 2015
- Article
Executives' 'Off-the-Job' Behaviors and Financial Reporting Risk
By: Robert Davidson, Aiyesha Dey and Abbie Smith
We examine how executives' behavior outside the workplace, as measured by their ownership of luxury goods (low “frugality”) and prior legal infractions, is related to financial reporting risk. We predict and find that chief executive officers (CEOs) and chief financial... View Details
Keywords: Management Teams; Behavior; Personal Characteristics; Crime and Corruption; Governance Compliance; Financial Reporting; Organizational Culture
Davidson, Robert, Aiyesha Dey, and Abbie Smith. "Executives' 'Off-the-Job' Behaviors and Financial Reporting Risk." Journal of Financial Economics 117, no. 1 (July 2015): 5–28.
- January 2022
- Supplement
Sparking Growth at Consumer Reports
- May 1983
- Article
The Fragility of Econometric Reporting
By: Edward Leamer and Dutch Leonard
Keywords: Mathematical Methods
Leamer, Edward, and Dutch Leonard. "The Fragility of Econometric Reporting." Review of Economics and Statistics 65, no. 2 (May 1983).
- 2012
- Chapter
Integrated Reporting Requires Integrated Assurance
By: Robert G. Eccles, Michael P. Krzus and Liv A. Watson
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and... View Details
- September 2023
- Module Note
Live Case Exercise for Financial Reporting
By: Tatiana Sandino and Marshal Herrmann
Harvard Business School employs the case method as a cornerstone of its pedagogy, providing students with opportunities to engage in discussions related to difficult or contentious decisions confronted by real-world organizations. In this “live case,” we depart from... View Details