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Show Results For
- All HBS Web
(6,923)
- People (11)
- News (1,676)
- Research (3,956)
- Events (36)
- Multimedia (145)
- Faculty Publications (2,842)
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- May 2021 (Revised September 2021)
- Case
Accounting for Bitcoin at Tesla
By: Charles C.Y. Wang and Siyu Zhang
On February 8, 2021, Tesla revealed, through its 10-K filing to the Securities and Exchange Commission (SEC), that it had purchased $1.5 billion of Bitcoin, totaling 7.5% of the company’s cash, and that it planned to accept payments in the cryptocurrency soon. These... View Details
Keywords: Bitcoin; Accounting; Currency; Communication Intention and Meaning; Strategy; Investment Portfolio; Emerging Markets; Risk and Uncertainty; Value Creation
Wang, Charles C.Y., and Siyu Zhang. "Accounting for Bitcoin at Tesla." Harvard Business School Case 121-074, May 2021. (Revised September 2021.)
- 12 Feb 2015
- Working Paper Summaries
Auditor Lobbying on Accounting Standards
- July 2005 (Revised September 2020)
- Case
The U.S. Current Account Deficit
By: Laura Alfaro, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson and Jonathan Schlefer
Investors and policymakers throughout the world were confronted with the risk of painful economic consequences arising from the large U.S. current account deficit. In 2007, the U.S. current account deficit was $731 billion, equivalent to 5.3% of GDP. The implications... View Details
Keywords: World Economy; Macroeconomics; Borrowing and Debt; Currency; Foreign Direct Investment; Business and Government Relations; United States
Alfaro, Laura, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson, and Jonathan Schlefer. "The U.S. Current Account Deficit." Harvard Business School Case 706-002, July 2005. (Revised September 2020.)
- October 2008 (Revised August 2009)
- Case
Subprime Crisis and Fair-Value Accounting
This case examines the challenges in implementing fair value accounting for mortgage instruments, the role of accounting in the sub-prime crisis, and proposals for revising accounting standards given the crisis. View Details
Healy, Paul M., Krishna G. Palepu, and George Serafeim. "Subprime Crisis and Fair-Value Accounting." Harvard Business School Case 109-031, October 2008. (Revised August 2009.)
- January 2008 (Revised May 2013)
- Background Note
Accounting for Interest Rate Derivatives
Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133. View Details
Kimbrough, Michael D., and Nicole Thorne Jenkins. "Accounting for Interest Rate Derivatives." Harvard Business School Background Note 108-061, January 2008. (Revised May 2013.)
- September 1998
- Article
New International Accounting Standard: Impairment of Assets
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Impairment of Assets." Accounting Bulletin, no. 70 (September 1998).
- Article
Causal Inference in Accounting Research
By: Ian D. Gow, David F. Larcker and Peter C. Reiss
This paper examines the approaches accounting researchers use to draw causal inferences using observational (or non-experimental) data. The vast majority of accounting research papers draws causal inferences notwithstanding the well-known difficulties in doing so with... View Details
Gow, Ian D., David F. Larcker, and Peter C. Reiss. "Causal Inference in Accounting Research." Journal of Accounting Research 54, no. 2 (May 2016): 477–523.
- 02 Nov 2020
- Working Paper Summaries
Accounting for Organizational Employment Impact
- May 2014 (Revised January 2015)
- Case
The Sustainability Accounting Standards Board
By: Julie Battilana and Michael Norris
In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO struggles with how best to ensure the nonprofit's financial sustainability while... View Details
Keywords: Sustainability; Sustainability Reporting; Reporting; Environmental Sustainability; Accounting; Accounting Industry; United States
Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board." Harvard Business School Case 414-078, May 2014. (Revised January 2015.)
- Article
Competition and Cost Accounting
By: V.G. Narayanan and Michael Smith
The central theme of Competition and Cost Accounting is that strategic considerations may make it desirable for a firm to have divisions and product managers internalize something other than their true costs. In the case of transfer prices, a high transfer price... View Details
Keywords: Cost Allocation; Transfer Pricing; Decentralization; Bertrand And Cournot Competition; Cost Accounting
Narayanan, V.G., and Michael Smith. "Competition and Cost Accounting." Foundations and Trends® in Accounting 7, no. 3 (2012): 131–195. (Published: 11 April 2013.)
- January 1997
- Teaching Note
International Oil: Confirmation of Accounts Receivable TN
By: David F. Hawkins
- January 1987
- Article
The Rise and Fall of Management Accounting
By: Robert S. Kaplan
Kaplan, Robert S. "The Rise and Fall of Management Accounting." Management Accounting (January 1987): 22–30.
- 19 Jun 2008
- Working Paper Summaries
Accounting Information as Political Currency
- 26 Jul 2013
- Working Paper Summaries
Accountability of Independent Directors-Evidence from Firms Subject to Securities Litigation
Keywords: by Francois Brochet & Suraj Srinivasan
- 12 May 2008
- Research & Ideas
Accounting Information as Political Currency
potentially controversial business activities—outsourcing, for example—understate their earnings if it might boost a candidate's chances of election. The research by HBS professor Karthik Ramanna and a colleague from MIT, Professor Sugata... View Details
Keywords: by Martha Lagace
- October 2001 (Revised February 2007)
- Background Note
Accounting for Employee Stock Options
Employees who have been granted stock options have the right to purchase shares of their company's stock at a specified price within a specified time period. The accounting for such employee stock options has been a controversial and complex topic for decades. The... View Details
Bradshaw, Mark T. "Accounting for Employee Stock Options." Harvard Business School Background Note 102-039, October 2001. (Revised February 2007.)
- September 2019 (Revised December 2023)
- Case
Accounting Fraud at Tesco Stores (A)
By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL’s finance department. The accountant was concerned about TSL’s handling of commercial income, which, according to the accountant, overstated... View Details
Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (A)." Harvard Business School Case 120-032, September 2019. (Revised December 2023.)
- 1977
- Book
Management Accounting and Control of Data Processing
By: R. L. Nolan
Nolan, R. L. Management Accounting and Control of Data Processing. NY: National Association of Accountants, 1977.
- March 2005
- Article
Accountability Myopia: Losing Sight of Organizational Learning
By: Alnoor Ebrahim
Ebrahim, Alnoor. "Accountability Myopia: Losing Sight of Organizational Learning." Nonprofit and Voluntary Sector Quarterly 34, no. 1 (March 2005).