Financial Reporting - Publications - Faculty & Research

09 Sep 2015
Research & Ideas

Leadership Lessons of the Great Recession: Options for Economic Downturns

company’s competitiveness after the downturn ends? For the last five years, we have been studying layoffs and their alternatives. Our goal with this research is to help leaders understand when it makes sense for companies to use layoffs to address their View Details

Keywords: by Sandra Sucher & Susan Winterberg; Aerospace; Electronics

22 Jun 2010
First Look

First Look: June 22

culture, how culture persists despite turnover, and why the suggested link between culture and performance may be a case of inverse causality. It finally shows that, from an outsider's perspective, organizations may tend to over-invest in corporate culture. Going Green... View Details

Keywords: Martha Lagace

22 May 2018
First Look

New Research and Ideas, May 22, 2018

content, mobile is less important than advertised, one day of the week isn’t better than others, and case studies are most preferred. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54512 forthcoming Organization Science Corporate Purpose and View Details

Keywords: Dina Gerdeman

Web

ARD - Georges F. Doriot : Educating Leaders, Building Companies, Baker Library, Harvard Business School

Home Site map Map / Directions Search: General Information HBS Home About Annual Report Campus Commencement Dean Nohria Employment Fifty Years of Women Give News New Construction Academic Programs Doctoral Programs Executive Education MBA... View Details

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CORe Undergraduate Credit | HBS Online

financial aid award toward the cost of CORe. The eight credits will count toward your enrollment status and should be reflected in the number of credits reported in your aid application supplement. Financing... View Details

27 Jan 2009
First Look

First Look: January 27, 2009

behavior and practices led Enron down the path from truly innovative to fraudulent management? How could Enron’s board of directors have failed to detect the business, ethical, and legal risks embedded in the company’s aggressive View Details

Keywords: Martha Lagace

04 Feb 2013
Research & Ideas

Are the Big Four Audit Firms Too Big to Fail?

rules and thus on capital markets, observes Karthik Ramanna, an associate professor and Henry B. Arthur Fellow in the Accounting and Management unit at Harvard Business School, where he studies the political economy of corporate accountability and View Details

Keywords: by Martha Lagace; Accounting

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Agents of Change: The Founding of the AASU - The Value of Business Education

University, the Atlanta Conferences addressed pressing economic issues that the Black community faced. The fourth annual conference was entitled "The Negro in Business." In 1900, Booker T. Washington founded the National Negro Business League (NNBL) to promote... View Details

21 Feb 2012
First Look

First Look: Feb. 21

(forthcoming) How do rankings affect demand? This paper investigates the impact of college rankings, and the visibility of those rankings, on students' application decisions. Using natural experiments from U.S. News and World Report... View Details

Keywords: Sean Silverthorne

25 Sep 2019
Research & Ideas

The Economic Cost of Physician Burnout

one study, more than half of all doctors in the US report feeling at least one symptom of burnout: emotional exhaustion, a feeling of detachment, or a diminished sense of personal accomplishment—twice the rate of the general working... View Details

Keywords: by Michael Blanding; Health

06 Jan 2016
What Do You Think?

Why Do Leaders Get Their Timing Wrong?

behaviors either were not reported or, if they were, not communicated up the line. Under these practices, top management’s claims that it was unaware of what was happening may be believable. But were there other, more obvious signs of... View Details

Keywords: by James Heskett; Auto; Fashion

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 informed regulation, enjoy... View Details

Keywords: Sean Silverthorne

2007
Book

An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe

By: Joanne G Horton, Richard H. Macve and George Serafeim

"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details

Keywords: Transition; Financial Instruments; Framework; Market Entry and Exit; Insurance; Revenue Recognition; Fair Value Accounting; Standards; United Kingdom

Citation

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16 May 2005
Research & Ideas

Nonprofit Networking: The New Way to Grow

Whether their mission is to protect wildlife, help disabled people, or offer financial services in developing countries, nonprofit organizations often believe they need to grow big before they can achieve significant social impact. HBS... View Details

Keywords: by Martha Lagace

26 Nov 2001
Op-Ed

Why Corporate Budgeting Needs To Be Fixed

revenues—she increases her chances of getting a large bonus the following year. This is a variation on the "big bath" theory of corporate financial reporting: If you're going to take a loss, take as big a loss as possible.... View Details

Keywords: by Michael C. Jensen

01 Mar 2023
News

Step Change

areas that were our responsibility,” she recalls, “but everyone also was very collaborative.” The deputy minister to whom Enan reported was a constant, providing the “courage shield,” she says, for whatever was happening at the time.... View Details

Keywords: Julia Hanna; photographed by Abdelrahman Gabr – Koree; entrepreneurship; women; venture capital; Egypt; developing economies; Finance

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Summer Associates | Social Enterprise | Harvard Business School

Experience Feedback from students and employers has helped us identify some key elements for a successful experience: A high level of responsibility with significant chance to explore issues of management in social enterprise A clear View Details

20 Oct 2010
Op-Ed

Export Competitiveness: Reversing the Logic

the current economic and financial crisis, countries around the globe are looking for ways to reignite economic growth. Traditionally, export-led growth has been perceived as one of the most promising pathways to do so. The experience of... View Details

Keywords: by Christian Ketels

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HBS - The year in Review

2021 Annual Report From The Dean Financials PDF Downloads Archive The Year in Review The 2020–21 fiscal year was one of innovation and adaptation. While the pandemic disrupted lives and activities around the... View Details

13 Oct 2009
Research & Ideas

7 Lessons for Navigating the Storm

lead during a crisis such as the global economic crisis of 2008-09. I found that many failed to follow seven universal lessons for leading in crisis. I believe the root cause of the recent financial crisis was leaders who practiced... View Details