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  • 24 Feb 2015
  • First Look

First Look: February 24

adequacy, actuarial standards, accounting standards, and auditing practice. In these areas, corporate managers and financial experts such as auditors and bankers possess the technical expertise necessary for... View Details
Keywords: Sean Silverthorne
  • Research Summary

Reinventing State Capitalism: Leviathan in Business, Brazil and Beyond

Part of the fear and misunderstanding of state capitalism in the post-Berlin Wall era stems from the fact that most observers see state-owned enterprises (SOEs) as inefficient soviet companies. In Reinventing State Capitalism: Leviathan in Business, Brazil and... View Details

Keywords: State Capitalism; State-owned Enterprises; Development Banks; State Ownership; Development Economics; Management; Energy Industry; Banking Industry; Brazil; China; Europe; Latin America; Asia
  • October 1999 (Revised October 2000)
  • Case

Coca-Cola Company (A), The

By: David F. Hawkins
In order to fully appreciate Coca-Cola's profitability, financial risk, and operating risk, Jane Wilson, a security analyst, is considering preparing a consolidated financial statement for Coca-Cola analyzing Coca-Cola Enterprises as a fully consolidated entity. View Details
Keywords: Accounting Audits; Financial Statements; Business Earnings; History; Private Sector; Business Units; Consolidation; Organizations; Operations; Private Ownership; Consumer Products Industry; Food and Beverage Industry
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  • 05 Nov 2013
  • First Look

First Look: November 5

of the developed West compared to the rest of the world, which is only now partially closing. Publisher's link: http://www.amazon.com/Entrepreneurship-Multinationals-Global-Business-Making/dp/1781951942 August 2013 The European Financial... View Details
Keywords: Sean Silverthorne
  • 06 Apr 2010
  • First Look

First Look: April 6

Kanebo, a large Japanese cosmetics company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC's Japanese affiliate and one of Japan's "Big Four" audit firms. In May 2006, the Japanese View Details
Keywords: Martha Lagace
  • September 2005 (Revised January 2006)
  • Case

Restating Revenues and Earnings at INVESTools, Inc. (A)

By: Michael D. Kimbrough and F. Warren McFarlan
Relates the events leading up to the announcement in February 2005 that INVESTools, a Utah-based provider of investor education services, would be restating prior-year financial statements due to inappropriate revenue recognition. View Details
Keywords: Accounting; Accounting Audits; Financial Statements; Capital Markets; Currency Exchange Rate; Corporate Disclosure; Financial Services Industry; Financial Services Industry; Utah
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  • 2013
  • Working Paper

Network Effects in Countries' Adoption of IFRS

By: Karthik Ramanna and Ewa Sletten
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the... View Details
Keywords: Financial Reporting; International Accounting; Network Effects; Standards; Adoption; Value
Related
  • July 2014
  • Article

Network Effects in Countries' Adoption of IFRS

By: Karthik Ramanna and Ewa Sletten
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the... View Details
Keywords: International Accounting; Financial Reporting; Network Effects
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  • 12 Apr 2010
  • Research & Ideas

One Report: Better Strategy through Integrated Reporting

How can managers better identify, describe, and confront the issues of environmental and social sustainability that their companies increasingly encounter? One answer is One Report, a method of integrating information about financial and... View Details
Keywords: by Martha Lagace
  • June 1989 (Revised June 1993)
  • Case

Thumbs-Up Video, Inc.

By: William J. Bruns Jr.
A start-up video rental business is described to provide a basis for a bookkeeping and financial reporting exercise for an accounting course. Both start-up and operating transactions are included along with situations requiring judgments about depreciation policies and... View Details
Keywords: Business Growth and Maturation; Financial Statements; Accounting Audits; Accrual Accounting; Financial Reporting; Accounting Industry
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  • November 1999 (Revised November 2000)
  • Case

International Business Machines Corporation (C)

By: David F. Hawkins
A financial analyst is examining IBM's 1998 tax note to understand better how the company's 1998 tax note was determined. Teaching purpose: Illustrates deferred tax accounting. View Details
Keywords: History; Earnings Management; Taxation; Decision Making; Business Model; Business Earnings; Information Infrastructure; Mathematical Methods; Private Sector; Accounting Audits; Accounting Industry; Computer Industry
Related
  • 26 Jul 2013
  • Working Paper Summaries

Accountability of Independent Directors-Evidence from Firms Subject to Securities Litigation

Keywords: by Francois Brochet & Suraj Srinivasan
  • 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; Financial Services Industry; Financial Services Industry
Related
  • December 2010
  • Article

The Case for Professional Boards

By: Robert C. Pozen
When the world's largest financial institutions had to be rescued from insolvency in 2008, many experts laid the blame at the feet of corporate boards. But insufficient board oversight is a problem that had supposedly been solved in 2002. As the United States... View Details
Keywords: Financial Institutions; Insolvency and Bankruptcy; Governing and Advisory Boards; Failure; Accounting Audits; Quality; Behavior; Legal Liability; Experience and Expertise; Corporate Governance; Governance Controls; Performance Effectiveness; United States
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  • 19 May 2015
  • First Look

First Look: May 19

the conventional financial system and the real economy. Publisher's link: http://pubs.aeaweb.org/doi/pdfplus/10.1257/jep.29.2.213 May 2015 Journal of Public Economics De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal... View Details
Keywords: Sean Silverthorne
  • Person Page

Positions

dollarDEX (1998-2007)

Retired chief executive, non-executive chairman

One of world's top 30 in online finance (Institutional Investor, March 2003). Wealth management firm in Asia, and has... View Details

  • 28 May 2019
  • Research & Ideas

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

auditing as a profession? Srinivasan: Auditors are in an interesting position. They rely on management teams in a lot of ways, but they also have an adversarial relationship. They verify that companies follow generally accepted accounting... View Details
Keywords: by Martha Lagace; Financial Services; Financial Services
  • January 2010
  • Case

Five and Six Dulles Station

By: Arthur I Segel
Cricket Real Estate Advisors needs to decide if they should invest in a proposed joint venture development with Buddy Holly & Associates. Holly is a successful northern Virginia office developer who plans to develop two buildings containing 232,750 rentable square... View Details
Keywords: Valuation; Joint Ventures; Markets; Accounting Audits; International Finance; Agreements and Arrangements; Change; Strategic Planning; Management Analysis, Tools, and Techniques; Financial Management; Real Estate Industry
Related
  • May 1992 (Revised January 2000)
  • Case

Asea Brown Boveri: The ABACUS System

By: Robert L. Simons
Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on... View Details
Keywords: Financial Reporting; Profit; Business Growth and Maturation; Analytics and Data Science; Design; Accounting Audits; Growth and Development; Globalized Firms and Management; Complexity; Technology Industry
Related
  • 07 Feb 2012
  • First Look

First Look: February 7

field study of 78 audit and consulting teams from two global professional firms, revealing an irony of team life: even though motivated to perform well on a high-stakes project, pressured teams are more likely to engage in... View Details
Keywords: Sean Silverthorne