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Show Results For
- All HBS Web
(14,929)
- People (43)
- News (3,296)
- Research (9,047)
- Events (50)
- Multimedia (215)
- Faculty Publications (7,203)
- August 1983
- Background Note
Balance of Payments: Accounting and Presentation
By: David B. Yoffie
Provides an overview of balance of payments accounting and analytical presentation of balance of payments data. Includes sample transactions to illustrate the application of the basic accounting principles and definitions of the standard balances. View Details
Yoffie, David B. "Balance of Payments: Accounting and Presentation." Harvard Business School Background Note 384-005, August 1983.
- Research Summary
Do Measures of Financial Constraints Measure Financial Constraints?
Financial constraints are fundamental to empirical research in finance and economics. In joint work with Alexander Ljunqvist, we propose two novel tests to evaluate how well measures of financial constraints actually capture constraints. We find that firms... View Details
- September 2013
- Teaching Note
The Case of the Unidentified Industries—2013
By: Mihir A. Desai, William E. Fruhan, Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
- August 2002 (Revised September 2002)
- Background Note
Financial Analysis of Microsoft
Contains a detailed analysis of Microsoft's financial performance from 1985 to 2001. During this time, Microsoft improved its profitability and cash flow generation--changes that led to a dramatic rise in valuation. Also addresses the issue of determining how much... View Details
Sahlman, William A. "Financial Analysis of Microsoft." Harvard Business School Background Note 803-019, August 2002. (Revised September 2002.)
- October 2012
- Case
Dispensers of California, Inc.
By: David A. Wilson and David Hawkins
An investor seeking capital must prepare projected financial statements for a new business. View Details
- January 1999
- Article
International Accounting Standards: New Interim Financial Reporting Standard Now Effective
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: New Interim Financial Reporting Standard Now Effective." Accounting Bulletin, no. 74 (January 1999).
- December 2008
- Case
The Financial Crisis of 2008
This case presents excerpts from the speeches of observers to the 2008 financial crisis, including former and current central bankers, a private banker, and a Nobel-prize winning economist. They present different interpretations of the causes of the financial crisis... View Details
Trumbull, J. Gunnar. "The Financial Crisis of 2008." Harvard Business School Case 709-036, December 2008.
- December 1999 (Revised December 2010)
- Background Note
Accounting for Income Taxes
By: David F. Hawkins
Accounting for Income taxes under US-GAAP and IFRS. Analysis of income tax information in financial statements. View Details
Hawkins, David F. "Accounting for Income Taxes." Harvard Business School Background Note 100-035, December 1999. (Revised December 2010.)
- March 1999
- Article
CFA Level 1 and II Accounting and Financial Analysis Review
By: David F. Hawkins
Hawkins, David F. "CFA Level 1 and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 77 (March 1999).
- Article
High School Curriculum and Financial Outcomes: The Impact of Mandated Personal Finance and Mathematics Courses
By: Shawn Cole, Anna Paulson and Gauri Kartini Shastry
Financial literacy and cognitive capabilities are convincingly linked to the quality of financial decision-making. Yet, there is little evidence that education intended to improve financial decision-making is successful. Using plausibly exogenous variation in exposure... View Details
Keywords: Financial Literacy; Cognitive Capability; Secondary Education; Personal Finance; Decision Making
Cole, Shawn, Anna Paulson, and Gauri Kartini Shastry. "High School Curriculum and Financial Outcomes: The Impact of Mandated Personal Finance and Mathematics Courses." Journal of Human Resources 51, no. 3 (Summer 2016): 656–698.
- September 2013
- Case
The Case of the Unidentified Industries—2013
By: Mihir A. Desai, William E. Fruhan Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance
Desai, Mihir A., William E. Fruhan Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Case 214-028, September 2013.
- Spring 1970
- Article
EPS Growth from Financial Packaging: An Accounting Incentive in Acquisitions
By: Henry B. Reiling
Reiling, Henry B. "EPS Growth from Financial Packaging: An Accounting Incentive in Acquisitions." Special Edition St. John's Law Review (Spring 1970).
- July 2014
- Article
Accounting for Crises
By: Venky Nagar and Gwen Yu
We provide among the first empirical evidence consistent with recent macro global-game crisis models, which show that the precision of public signals can coordinate crises (e.g., Angeletos and Werning, 2006; Morris and Shin, 2002, 2003). In these models,... View Details
Keywords: Corporate Disclosure; Mathematical Methods; Game Theory; Financial Markets; Forecasting and Prediction; Accounting; Financial Crisis
Nagar, Venky, and Gwen Yu. "Accounting for Crises." American Economic Journal: Macroeconomics 6, no. 3 (July 2014): 184–213.
Accounting for Crises
While neoclassical models suggest that improving the quality of financial information tightens the link between the realization of the information and the underlying fundamentals, models of recent crises suggest that higher information quality can generate... View Details
- Article
The Consumer Financial Protection Bureau: Financial Regulation for the Twenty-First Century
By: Leonard J. Kennedy, Patricia A. McCoy and Ethan S. Bernstein
After existing regulatory systems failed to prevent the recent financial crisis, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act, a sweeping reform designed to alleviate the crisis and prevent its recurrence. Out of this Act, the Consumer... View Details
Keywords: Consumer Financial Protection Bureau; Dodd-Frank; CFPB; Financial Crisis; Reform; New Agency; Market-based Approach; Evidence-based Analysis; Innovative Technologies And Transparency Policies; BEST Practices; Government and Politics; Government Administration; Finance; Financial History; Law; Markets; Organizations; Organizational Design; Business and Government Relations; Balance and Stability; Strategy; Financial Services Industry; Financial Services Industry; United States
Kennedy, Leonard J., Patricia A. McCoy, and Ethan S. Bernstein. "The Consumer Financial Protection Bureau: Financial Regulation for the Twenty-First Century." Cornell Law Review 97, no. 5 (July 2012): 1141–1176.
- Article
Evolution of Management Accounting
By: Robert S. Kaplan
Keywords: Cost Accounting
Kaplan, Robert S. "Evolution of Management Accounting." Accounting Review 59, no. 3 (July 1984): 390–418.
- March 2013 (Revised August 2014)
- Case
Indonesia's OJK: Building Financial Stability
By: Lakshmi Iyer and David Lane
In 2013, a new financial services authority, the Otoritas Jasa Keuangan (OJK), took over responsibility for regulating capital markets and non-bank financial institutions in Indonesia. OJK was scheduled to take over bank regulation and supervision from the central... View Details
Keywords: Monetary Policy; Bank Regulation; Financial Market Regulation; Corruption; Bureaucracy; Central Bank Independence; Indonesia; Crime and Corruption; Central Banking; Ethics; Emerging Markets; Financial Markets; Corporate Governance; Financial Crisis; Financial Strategy; Financial Services Industry; Indonesia
Iyer, Lakshmi, and David Lane. "Indonesia's OJK: Building Financial Stability." Harvard Business School Case 713-003, March 2013. (Revised August 2014.)
Global Accountabilities
Accountability is seen as an essential feature of governments, businesses and NGOs. This volume treats it as a socially constructed means of control that can be used by the weak as well as the powerful. It contributes analytical depth to the diverse debates on... View Details
- 05 Nov 2008
- Working Paper Summaries
The Litigation of Financial Innovations
Keywords: by Josh Lerner
- 2012
- Article
A Field Study on the Acceptance and Use of a New Accounting System
By: V.G. Narayanan, Ranjani Krishnan and Jamshed J. Mistry
This study examines the attitudes, use, and acceptance of a new accounting system in a pharmaceutical corporation that switched from an Activity Based Costing System to the Theory of Constraints System (TOC). Using structuration theory as a framework, we posit that... View Details
Narayanan, V.G., Ranjani Krishnan, and Jamshed J. Mistry. "A Field Study on the Acceptance and Use of a New Accounting System." Journal of Management Accounting Research 24 (2012): 103–133.