Financial Statement Preparation - Publications - Faculty & Research

18 Apr 2017
First Look

First Look at New Ideas, April 18

(SEAS) and Harvard Business School as SEAS prepares to move two-thirds of its faculty and classes to a new campus in Allston, 1.5 miles from its current Cambridge location. Companion cases (“SEAS in 2016,” HBS No. 817-063, and “HBS in... View Details

Keywords: by Sean Silverthorne

17 Dec 2013
First Look

First Look: December 17

financial performance and corruption are causing significant harm to Mexico. A central theme is the president's role in making sure his team has done its homework and is fully prepared to make the... View Details

Keywords: Carmen Nobel

04 Nov 2014
First Look

First Look: November 4

for a reduction in financial expenditures due to the subsidies accompanying loans. However, BNDES does not systematically lend to underperforming firms. Our results indicate that BNDES subsidizes firms that could fund their projects with... View Details

Keywords: Sean Silverthorne

24 Jan 2012
First Look

First Look: Jan. 24

Abstract We examine the effect of mandatory International Financial Reporting Standards (IFRS) adoption on firms' information environment. We find that after mandatory IFRS adoption, consensus forecast errors decrease for firms that... View Details

Keywords: Sean Silverthorne

05 Aug 2008
First Look

First Look: August 5, 2008

rebalancing in the financial portfolio of participants. These patterns conceal strong household-level evidence of active rebalancing, which on average offsets about one half of idiosyncratic passive variations in the risky asset share.... View Details

Keywords: Martha Lagace

26 Jun 2018
First Look

New Research and Ideas, June 26, 2018

measures of constraints. These findings imply a high degree of market segmentation and suggest that frictions within specialized financial institutions prevent capital from flowing into the market at shorter horizons. Publisher's link:... View Details

Keywords: Dina Gerdeman

04 Dec 2012
First Look

First Look: December 4

Vikram Sunderam Publication:Journal of Financial Economics (forthcoming) Abstract We present a model that helps explain several past collapses of securitization markets. Originators issue too many informationally insensitive securities in... View Details

Keywords: Carmen Nobel

24 Apr 2020
Op-Ed

Lessons from the NFL: Virtual Hiring, Leadership, Building Teams and COVID-19

sessions and should involve the same preparation (e.g., background research and question lists) and legal considerations. Question lists should be compiled in advance and in connection with HR and legal departments—virtual interviews... View Details

Keywords: by Sarah Abbott , Boris Groysberg, Tali Groysberg, and Abhijit Naik; Sports

Publications