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  • Article

Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK

By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
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  • November 1999 (Revised June 2001)
  • Case

Seitel, Inc.

By: David F. Hawkins
The company's accounting for its seismic data library is questioned. Teaching Purpose: Inventory accounting. View Details
Keywords: Stock Shares; Financial Statements; Business Earnings; Financial Reporting; Stock Options; Mathematical Methods; Accounting Industry
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  • 17 Dec 2018
  • Research & Ideas

Women Receive Harsher Punishment at Work Than Men

afterwards, their employment prospects were pretty dismal,” says Mark Egan, an assistant professor of finance at Harvard Business School. Egan details the misconduct findings in a new working paper, “When Harry Fired Sally: The Double View Details
Keywords: by Michael Blanding; Financial Services

    Robert C. Merton

    Robert C. Merton is the School of Management Distinguished Professor of Finance at the MIT Sloan School of Management.

    Merton is University Professor Emeritus at Harvard University and was the George Fisher Baker Professor of... View Details

    Keywords: financial services; financial services; financial services; financial services; financial services; financial services
    • Article

    Meaning and Momentum in the Integrated Reporting Movement

    By: Robert G. Eccles, Michael P. Krzus and Sydney Ribot
    In this summary of their recently published book, the authors provide an update of the state of the integrated reporting (or ) movement, whose aim is to persuade companies to provide fuller disclosure of material nonfinancial (or "ESG") factors and how they are... View Details
    Keywords: Integrated Reporting; Integrated Corporate Reporting
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    • June 2003 (Revised March 2008)
    • Case

    India on the Move

    By: Richard H.K. Vietor and Emily Thompson
    By 2003, India had been growing at almost 6% annually since 1992, after it suffered a financial collapse, abandoned import substitution, and moved gradually to adopt the Washington Consensus. Now, financial controls and competition barriers are less burdensome,... View Details
    Keywords: Developing Countries and Economies; Economic Growth; Entrepreneurship; Foreign Direct Investment; Business and Government Relations; India
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    • 2022
    • Article

    Which Corporate ESG News Does the Market React To?

    By: George Serafeim and Aaron Yoon
    Using a dataset that classifies firm-level ESG news as positive and negative, we examine how stock prices react to different types of ESG news. We analyze 111,020 firm-day observations for 3,126 companies and find that prices react only to issues identified as... View Details
    Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Capital; Environment; Sustainability; CSR; Stock Price; Stock Market Expectations; Materiality; Market Reaction; Environmental Sustainability; Governance; Social Issues; Performance; News
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    • 09 Nov 2010
    • First Look

    First Look: November 9, 2010

    experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and financial analysts and how... View Details
    Keywords: Sean Silverthorne
    • 28 Oct 2012
    • News

    The Perils of Feeding a Bloated Industry

    • 09 Apr 2025
    • Video

    The Capitals Coalition | Natalie Nicholles discusses why our economic system must evolve beyond GDP

    • January 2024 (Revised May 2024)
    • Case

    Generation Investment Management

    By: Vikram S. Gandhi, Michael Norris and David Allen
    In September 2021, the sustainable investment firm Generation Investment Management (Generation) considered whether to add Schneider Electric to the focus list of companies in which it was prepared to invest. Dedicated to promoting a sustainable world through its... View Details
    Keywords: Sustainable Investing; Climate Change; Environmental Sustainability; Governance; Private Equity; Public Equity; Financial Markets; Investment Return; Investment Activism; Investment Funds; Investment Portfolio; Institutional Investing; Corporate Social Responsibility and Impact; Financial Services Industry; United Kingdom; England; London
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    • 10 Sep 2014
    • News

    “An Economy Doing Half Its Job”

    • December 2022
    • Article

    Does Industry Employment of Active Regulators Weaken Oversight?

    By: Jonas Heese
    I study whether industry employment of active regulators weakens oversight. To examine this question, I exploit that the Financial Reporting Enforcement Panel (FREP), the German capital-market regulator responsible for enforcing public firms’ compliance with accounting... View Details
    Keywords: Conflict-of-interest Policies; Directorships; Enforcement Actions; Industry Employment; Self-regulatory Organizations; Governance Compliance; Governing and Advisory Boards; Policy; Conflict of Interests
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    • February 2001 (Revised April 2001)
    • Case

    Warnaco Group, Inc. (A)

    By: David F. Hawkins
    Warnaco's history of nonrecurring charges is traced from 1990 through 2000 along with the stock market and security analysts' response to these charges. Teaching Purpose: To expose students to the accounting for a variety of new recurring accounting items. View Details
    Keywords: Financial Statements; Financial Reporting; Restructuring; Apparel and Accessories Industry; Retail Industry
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    • January 1996 (Revised July 1996)
    • Case

    Rabobank Nederland

    By: Kenneth A. Merchant and Robert S. Kaplan
    Describes the account manager's role and the history of one credit application. The purpose is to evaluate various methods the bank uses to influence account managers' behaviors. Also describes some alternatives being considered to improve the information systems used... View Details
    Keywords: Financial Management; Managerial Roles; Accounting; Information Management; Banks and Banking; Power and Influence; Banking Industry; Netherlands
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    • 14 Nov 2011
    • Working Paper Summaries

    The Impact of Corporate Sustainability on Organizational Process and Performance

    Keywords: by Robert G. Eccles, Ioannis Ioannou & George Serafeim; Accounting
    • July 2009 (Revised June 2010)
    • Case

    Kim Park (A): Long-lived Nonmonetary Assets

    By: David F. Hawkins
    A series of caselets exploring the accounting for long-lived nonmonetary assets. View Details
    Keywords: Accounting; Financial Reporting; International Accounting; Assets; Asset Management; Standards
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    • February 1997 (Revised May 1998)
    • Case

    Tire City, Inc.

    By: W. Carl Kester
    A small, rapidly growing retail distributor of automotive tires must present a set of forecasted financial statements to a bank in order to obtain a five-year loan. Expected growth rates given in the case and historical financial ratios derived from recent financial... View Details
    Keywords: Financial Statements; Forecasting and Prediction; Financing and Loans; Price; Supply Chain; Distribution Industry; Retail Industry
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    • November 2008 (Revised November 2024)
    • Case

    The Fall of Enron

    By: Paul Healy and Krishna Palepu
    The case traces the rise of Enron, covering the company's business innovations, personnel management, and risk management processes. It then examines the company's dramatic fall including the extension of its trading model into questionable new businesses, the... View Details
    Keywords: Risk Management; Management Practices and Processes; Crime and Corruption; Financial Reporting; Corporate Governance; Governing and Advisory Boards
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    • January 1990 (Revised March 1991)
    • Case

    American Red Cross Blood Services: Northeast Region

    By: Robert L. Simons
    Recounts the financial difficulties and management changes experienced by American Red Cross Blood Services: Northeast Region (NER) during the 1980s. After summarizing industry-wide changes in the collection, testing, and distribution of blood and blood products, the... View Details
    Keywords: Change Management; Budgets and Budgeting; Financial Management; Restructuring; Health; SWOT Analysis; Social Enterprise; Marketplace Matching; Management Style; Organizational Culture; Organizational Change and Adaptation; Medical Devices and Supplies Industry; Health Industry; North and Central America
    Related