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  • All HBS Web  (4,898)
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    • News  (1,322)
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  • 2011
  • Working Paper

Top Executive Background and Financial Reporting Choice

By: Francois Brochet and Kyle Travis Welch
We study the role of executive functional background in explaining management discretion in financial reporting. Taking goodwill impairment as our reporting setting, we focus on top executives (CEOs and CFOs) whose employment history includes experience in investment... View Details
Keywords: Financial Reporting; Goodwill Accounting; Experience and Expertise; Decision Choices and Conditions; Managerial Roles; Agency Theory
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Brochet, Francois, and Kyle Travis Welch. "Top Executive Background and Financial Reporting Choice." Harvard Business School Working Paper, No. 11-088, February 2011. (Revised November 2011.)
  • 2012
  • Chapter

Integrated Reporting Requires Integrated Assurance

By: Robert G. Eccles, Michael P. Krzus and Liv A. Watson
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and... View Details
Keywords: Risk Management; Crime and Corruption; Integrated Corporate Reporting; Governance Compliance; Organizational Culture; Management Systems; Laws and Statutes; Information Management; Accounting Audits; Financial Crisis
Citation
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Eccles, Robert G., Michael P. Krzus, and Liv A. Watson. "Integrated Reporting Requires Integrated Assurance." In Effective Auditing for Corporates: Key Developments in Practice and Procedures, edited by Joe Oringel, 161–178. London: Bloomsbury Information Ltd., 2012.
  • October 2002 (Revised March 2004)
  • Case

Management Earnings Disclosure and Pro Forma Reporting

Introduces a discussion of management earnings disclosure and the growing use of pro forma reporting by corporations. Highlights the background of pro forma reporting, how it has been used in the past couple of years, and what the regulators at the capital markets... View Details
Keywords: Business Earnings; Corporate Disclosure; Financial Reporting; Management Teams
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Bradshaw, Mark T., and Jacob Cohen. "Management Earnings Disclosure and Pro Forma Reporting." Harvard Business School Case 103-005, October 2002. (Revised March 2004.)
  • April 1993 (Revised September 1996)
  • Case

General Mills, Inc.: Analyzing an Annual Report

By: William J. Bruns Jr. and Marc H. Zablatsky
A directed analysis of the General Mills 1992 Annual Report. Focuses on the basics of reading an annual report including analysis of financial statements, calculations of financial ratios, and study of the layout and message of an annual report. View Details
Keywords: History; Cost Management; Activity Based Costing and Management; Financial Statements; Financial Strategy
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Bruns, William J., Jr., and Marc H. Zablatsky. "General Mills, Inc.: Analyzing an Annual Report." Harvard Business School Case 193-143, April 1993. (Revised September 1996.)
  • January 2022
  • Supplement

Sparking Growth at Consumer Reports

By: Christina Wallace
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Wallace, Christina. "Sparking Growth at Consumer Reports." Harvard Business School PowerPoint Supplement 822-066, January 2022.
  • May 1983
  • Article

The Fragility of Econometric Reporting

By: Edward Leamer and Dutch Leonard
Keywords: Mathematical Methods
Citation
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Leamer, Edward, and Dutch Leonard. "The Fragility of Econometric Reporting." Review of Economics and Statistics 65, no. 2 (May 1983).
  • 2004
  • Book

The Global Competitiveness Report 2003-2004

By: Michael E. Porter, Klaus Schwab and Xavier Sala-i-Martin
Citation
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Porter, Michael E., Klaus Schwab and Xavier Sala-i-Martin, eds. The Global Competitiveness Report 2003-2004. Oxford University Press, 2004.
  • March 1994
  • Case

Report on International Oil (B)

By: Richard H.K. Vietor
Keywords: Energy Industry
Citation
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Vietor, Richard H.K. "Report on International Oil (B)." Harvard Business School Case 794-117, March 1994.
  • Teaching Interest

Financial Reporting and Control

Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
  • 2008
  • Book

Global Competitiveness Report 2008/2009

By: Michael E. Porter and Klaus Schwab
Citation
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Porter, Michael E. and Klaus Schwab, eds. Global Competitiveness Report 2008/2009. Geneva: World Economic Forum, 2008.
  • December 2001
  • Background Note

Reporting on Agribusiness in the 21st Century

By: Ray A. Goldberg and Anne M Fitzgerald
Agriculture is not what it used to be. Neither is coverage of the industry by news organizations. A century ago, about 40% of the U.S. population lived on the farm, and one in three U.S. jobs was tied to agriculture. It made sense for daily newspapers to cover farming... View Details
Keywords: Agribusiness; Newspapers; Media; Perception; Change; Agriculture and Agribusiness Industry; United States
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Goldberg, Ray A., and Anne M Fitzgerald. "Reporting on Agribusiness in the 21st Century." Harvard Business School Background Note 902-421, December 2001.
  • May 28, 2010
  • Article

Going Green in Annual Reports

By: Robert G. Eccles Jr. and Michael P. Krzus
Keywords: Environmental Sustainability; Reports
Citation
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Eccles, Robert G., Jr., and Michael P. Krzus. "Going Green in Annual Reports." Huffington Post, The Blog (May 28, 2010).
  • January 2010
  • Case

The Future of Financial Reporting

By: Karthik Ramanna
Multimedia/video case on the SEC's work on improvements to financial reporting. Students review topical audio and video from various sources including SEC footage, and interviews with others involved, such as Bob Pozen, (past head of Fidelity and chairman of the SEC's... View Details
Keywords: Fair Value Accounting; Financial Reporting; Financial Management; Performance Improvement
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Ramanna, Karthik. "The Future of Financial Reporting." Harvard Business School Multimedia/Video Case 110-701, January 2010.
  • January 2011
  • Supplement

ISS A/S (D): Goldman's 2011 Business Standards Report

By: Clayton S. Rose
The (D) case describes aspects of the Jan 2011 report by the Goldman Sach's Business Standards Committee on how the firm might strengthen its practices with respect to clients and other stakeholders. View Details
Keywords: Acquisition; Financial Crisis; Corporate Governance; Management; Business and Stakeholder Relations; Core Relationships
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Rose, Clayton S. "ISS A/S (D): Goldman's 2011 Business Standards Report." Harvard Business School Supplement 311-090, January 2011.
  • 13 Oct 2004
  • Other Presentation

Global Competitiveness Report 2004-05: Sweden’s Business Competitiveness

By: Christian H.M. Ketels
This presentation draws on ideas from Professor Porte'’s books and articles, in articular, "Building the Microeconomic Foundations of Prosperity," in The Global Competitiveness Report 2004-05 (World Economic Forum, 2004); "Clusters and the New Competitive Agenda for... View Details
Keywords: Economics; Growth and Development; Sweden
Citation
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Ketels, Christian H.M. "Global Competitiveness Report 2004-05: Sweden’s Business Competitiveness." Global Competitiveness Report Launch, Stockholm, October 13, 2004.
  • January 2022
  • Teaching Note

Sparking Growth at Consumer Reports

By: Christina Wallace
Teaching Note for HBS Case No. 822-035. View Details
Citation
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Wallace, Christina. "Sparking Growth at Consumer Reports." Harvard Business School Teaching Note 822-062, January 2022.
  • March 1994
  • Case

Report on International Oil (A)

By: Richard H.K. Vietor
Keywords: Energy Industry
Citation
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Vietor, Richard H.K. "Report on International Oil (A)." Harvard Business School Case 794-116, March 1994.
  • 16 Oct 2006
  • Research & Ideas

Report from China: The New Entrepreneurs

Travel Dates: June 11-18 Travel Party: Fifteen people, including nine faculty members. Locations: The cities of Beijing, Hangzhou, and Shanghai. Companies and institutions visited include Tsinghua Science Park, Microsoft, Li-Ning, Gome, Beijing Genomics, Zhejiang... View Details
Keywords: by Sean Silverthorne
  • August 1994 (Revised July 1995)
  • Background Note

Financial Reporting and Control, Course Overview

By: Robert L. Simons and Antonio Davila
Keywords: Financial Reporting
Citation
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Simons, Robert L., and Antonio Davila. "Financial Reporting and Control, Course Overview." Harvard Business School Background Note 195-117, August 1994. (Revised July 1995.)
  • Article

The Degradation of Reported Corporate Profits

By: Mihir A. Desai
Keywords: Business Ventures; Profit; Reports
Citation
SSRN
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Desai, Mihir A. "The Degradation of Reported Corporate Profits." Journal of Economic Perspectives 19, no. 4 (Fall 2005): 171–192.
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