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Show Results For
- All HBS Web
(1,517)
- People (1)
- News (308)
- Research (963)
- Events (7)
- Multimedia (6)
- Faculty Publications (336)
- 01 Dec 2009
- News
One Man Crime Wave
newspaper column, he wrote, “No matter how much feeling of public obligation the executive staff of any corporation might possess, the corporate entity is involved in maximizing short and long run profit .The old yardstick is deadly but... View Details
- 13 Oct 2009
- Research & Ideas
7 Lessons for Navigating the Storm
crisis management to plan for the future, but this is required to win. How will you reshape your organization's strategy to emerge from the crisis as the winner? Step 6: Create your company's image as the industry leader. With public... View Details
Keywords: by Martha Lagace
- 21 Apr 2015
- First Look
First Look: April 21
Publications April 2015 John Wiley & Sons The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality By: Eccles, Robert G., and Michael P. Krzus Abstract—The Integrated Reporting Movement explores the meaning of... View Details
Keywords: Carmen Nobel & Sean Silverthorne
- January 2013 (Revised March 2014)
- Case
The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)
By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer
In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS. Other major economies such as Japan... View Details
Keywords: IASB; IFRS; International Politics; Standard Setting; Accounting; International Accounting; International Relations; Government and Politics; Accounting Industry; Accounting Industry; China; Europe; United States
Ramanna, Karthik, Karol Misztal, and Daniela Beyersdorfer. "The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)." Harvard Business School Case 113-089, January 2013. (Revised March 2014.)
- 07 Aug 2017
- Research & Ideas
'Be Yourself (Within Reason)' and Other Job Search Survival Tips
Credit: iStock If you think looking for a job in your profession is difficult, try being an accounting PhD looking for work in academia. Harvard Business School Assistant Professor Ethan Rouen advises job hunters to start a physical... View Details
- 10 Mar 2014
- Research & Ideas
Counting Up the Effects of Sarbanes-Oxley
Srinivasan, who also cites the important role of the Public Company Accounting Oversight Board (PCAOB), a nonprofit private corporation created by SOX that oversees auditors of SEC-registered companies.... View Details
- 19 May 2003
- Research & Ideas
Expensing Options Won’t Hurt High Tech
(One cure for stock option abuse, say proponents, is to change accounting rules so that option grants are reflected in a company's principal financial statements. High-tech start-ups blister at that idea, saying it would harm their... View Details
- 06 Jan 2003
- Research & Ideas
Why Expensing Options Doesn’t Solve the Problem
It is fascinating to observe pundit after pundit come down strongly on the side of expensing stock options in the reported financial statements, as if that were the silver bullet for combating corporate malfeasance and resolving all our View Details
Keywords: by William Sahlman
- 27 Feb 2020
- Sharpening Your Skills
How Following Best Business Practices Can Improve Health Care
like? Doesn’t sound possible, but South African company Vitality is doing just that. How Cost Accounting is Improving Healthcare in Rural HaitiWhat happened when a pioneering cost accounting system examined... View Details
- 08 May 2013
- Research & Ideas
A Company’s Evolving View of Gender Equity
how is internal adaptation in employment practices linked to external shifts in gendered beliefs and practices? The authors began by comparing thousands of pages of the firm's internal documents, such as surveys and interviews, as well as View Details
- 02 Dec 2013
- Research & Ideas
Companies Choreograph Earnings Calls to Hide Bad News
(reported revenues before they were earned) or otherwise manipulated the books to make their earnings look better, were more likely to cast a call. "If you've been engaging in somewhat shady activity in your accounting books, the last... View Details
- 05 Jan 2016
- Working Paper Summaries
The Integrity of Private Third-party Compliance Monitoring
- January 1999 (Revised October 2010)
- Background Note
Accumulated Earnings Tax and Personal Holding Company Tax
By: Henry B. Reiling and Mark Pollard
Identifies Congress's concerns and objectives in adopting the Accumulated Earnings Tax and the Personal Holding Company Tax. Also describes the provisions' mechanics and some of their practical implications. View Details
Keywords: Business Earnings; Taxation; Business and Government Relations; Business and Shareholder Relations; Public Administration Industry; United States
Reiling, Henry B., and Mark Pollard. "Accumulated Earnings Tax and Personal Holding Company Tax." Harvard Business School Background Note 299-043, January 1999. (Revised October 2010.)
- May 1987 (Revised February 2000)
- Case
Codman & Shurtleff, Inc.: Planning and Control System
By: Robert L. Simons
Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized... View Details
Keywords: Strategic Planning; Planning; Forecasting and Prediction; Accounting Audits; Budgets and Budgeting; Business Strategy; Financial Management; Business or Company Management; Management Systems; Public Administration Industry; Public Administration Industry
Simons, Robert L. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Case 187-081, May 1987. (Revised February 2000.)
- 09 Oct 2017
- Research & Ideas
Fearing Fox News, Democratic-leaning Companies Delayed Negative Announcements
to explore the impact of a specific media source on the business landscape. "Depending on what the media reports on, it can actually create reputational costs for firms," says Jonas Heese, an assistant professor in the View Details
- 01 Jun 2015
- News
Research Brief: If State Pensions Clean Up Their Books, Who Pays?
to a new working paper coauthored by Lecturer Abigail Allen, the opposite is often true. When the Governmental Accounting Standards Board (GASB) proposed stricter public pension View Details
Keywords: Erin Peterson
- 01 Jun 2023
- News
The Exchange: The Tech Leader’s Tightrope
Leadership and Corporate Accountability (LCA),” recalls McGee. They ultimately decided to focus on Apple, because of the company’s emphasis on consumer privacy, and their 2016 case, “Apple: Privacy vs. Safety,” addressed the federal... View Details
- April 1996 (Revised June 1999)
- Case
NYPD New
By: James L. Heskett
Police Commissioner Bratten and his staff have led a process designed to create a results-oriented police department from one that previously emphasized and measured effort. With increasing budgeting pressures, the next phase of effort calls for increasing emphasis on... View Details
Keywords: Leadership; Performance Productivity; Leadership Style; Budgets and Budgeting; Public Administration Industry
Heskett, James L. "NYPD New." Harvard Business School Case 396-293, April 1996. (Revised June 1999.)
- 22 Sep 2014
- Op-Ed
Online Banks Fill Funding Needs for Small Business
which other online upstarts such as Amazon.com changed retail and Square changed the small business payments business. A few factors account for the rapid growth of the entrants. First, institutional debt and equity investors have been... View Details