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  • March 1996
  • Article

Read 1995 Annual Reports with an Eye to Accounting Changes

By: David F. Hawkins
Keywords: Accounting; Annual Reports
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  • Spring 2013
  • Article

Does Mandatory IFRS Adoption Improve the Information Environment?

By: Joanne Horton, George Serafeim and Ioanna Serafeim
We examine the effect of mandatory International Financial Reporting Standards (IFRS) adoption on firms' information environment. We find that after mandatory IFRS adoption, consensus forecast errors decrease for firms that mandatorily adopt IFRS relative to forecast... View Details
Keywords: International Accounting; Financial Reporting; Standards; Information; Quality; Earnings Management
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  • Web

Staff | Information Technology

learn, and work more effectively every day. To get help, email us at ithelp@hbs.edu . Getting Started Information for community members who are setting up new accounts at HBS. Onboarding Resources Policies... View Details
  • Web

HBS - Financials | Supplemental Financial Information

2022 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Financials From the CFO... View Details
  • May 2018
  • Article

Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance

By: Shelley Xin Li and Tatiana Sandino
Many service organizations rely on information sharing systems to boost employee creativity to meet customer needs. We conducted a field experiment in a retail chain, based on a registered report accepted by Journal of Accounting Research, to test whether an... View Details
Keywords: Information; Knowledge Sharing; Employees; Creativity; Performance
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  • Research Summary

The Role of Information Technology in the Provision of Services

By: James I. Cash
James I. Cash, Jr. is exploring the role of information technology in service management. Specifically, he is studying the implications of the ubiquity of information technology at three levels in service-providing organizations. (In the United States today, service... View Details
  • 02 Feb 2023
  • Research & Ideas

Why We Still Need Twitter: How Social Media Holds Companies Accountable

In May 2021, the Twitter account Brands Getting Owned posted images of signs that workers had taped to the windows of a Chipotle in the United States. One large cardboard sign read, “Sorry for the inconvenience, but due to us being... View Details
Keywords: by Kasandra Brabaw; Technology
  • Web

Contacts & Resources | Information Technology

Contacts & Resources The Data & Privacy Team is here to support you and answer any questions you may have about information security threats, policies, or best practices. Questions & Issues We want to help you work efficiently and... View Details
  • Web

Best Practices | Information Technology

Best Practices Help keep information and devices more secure. We all wear seatbelts in cars, wash our hands before leaving the bathroom or preparing food, and lock the doors to our homes when we leave. These are simple actions which keep... View Details
  • Web

5.1 Information Technology | MBA

their username and password is appropriate and complies with all HBS and Harvard University policies. To protect one’s privacy—as well as confidential information on the HBS network—students should not disclose View Details
  • 13 Dec 2012
  • News

Is ESG Information for Investors Losing its Competitive Edge?

  • 2019
  • White Paper

Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy

By: George Serafeim, T. Robert Zochowski and Jennifer Downing
Reimagining capitalism is an imperative. We need to create a more inclusive and sustainable form of capitalism that works for every person and the planet. Massive environmental damage, growing income and wealth disparity, stress, and depression within developed... View Details
Keywords: Impact-Weighted Accounts; IWAI; Background; Economic Systems; Economy; Corporate Social Responsibility and Impact; Measurement and Metrics; Financial Statements
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  • March 1997
  • Article

Three Accounting Quality Questions to Answer When Reviewing 1996 Annual Reports

By: David F. Hawkins
Keywords: Quality; Accounting; Annual Reports
Related
  • Web

Password Managers | Information Technology

Password Managers Harvard University’s Password Manager Offering Harvard University has selected 1Password as the preferred password manager for use at the University. Information about getting started with 1Password can be found on the... View Details
  • Web

About Us | Information Technology

approach our work from new and inclusive perspectives, offering possibilities that challenge the status quo. Accountable We own our decisions, our roles, our commitments, and the outcomes. We take pride in the work we do.... View Details
  • Web

Doctoral Students | Information Technology

learn, and work more effectively every day. Getting Started Information for community members who are setting up new accounts at HBS. Setting Up Password Manager (1Password) Setting Up HarvardKey Setting Up... View Details
  • 2015
  • Book

Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

By: Karthik Ramanna
There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and understanding of the general public—e.g., rulemaking for bank capital adequacy, actuarial standards, accounting standards, and auditing practice. In... View Details
Keywords: Business And Society; Financial Institutions; Financial Reporting; GAAP; IFRS; Lobbying; Capitalism; Sustainability; Accounting; Finance; Business and Government Relations; Leadership; Accounting Industry; Accounting Industry; United States; China; India
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  • May 2009
  • Case

Ceres Gardening Company: Funding Growth in Organic Products

By: John H. McArthur and Sunru Yong
Ceres is a leading player in the growing organic gardening industry, selling seeds, small plants, and related items. Their distribution depends heavily on retail sales through independent nurseries and garden centers. Because these small dealers are unable to finance... View Details
Keywords: Accounting Procedures; Marketing; Business Growth; Plant-Based Agribusiness; Marketing Strategy; Expansion; Business Growth and Maturation; Marketing Channels; Credit; Financial Statements; Sales; Retail Industry; Agriculture and Agribusiness Industry
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  • September 3, 2020
  • Article

How to Measure a Company’s Real Impact

By: Ronald Cohen and George Serafeim
Impact transparency will reshape capitalism. By shifting the pursuit of profit away from negligently creating problems to purposefully creating valuable solutions for the world, it will redefine success, so that its measure is not just money, but the positive impact we... View Details
Keywords: Impact; Impact Investing; Impact Measurement; Impact Investment; Impact Investment Funds; Accountability; Accounting Information; Corporate Performance; Sustainability; Social Impact; Capitalism; Accounting; Corporate Accountability; Performance; Measurement and Metrics; Social Enterprise; Society
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  • Web

Protecting Data at HBS | Information Technology

could be seen as negligence in the eyes of not only our customers, but in the view of numerous regulations and laws. Harvard's Classification follow this progression: DSL 1: Publicly available and unrestricted data. Non-sensitive View Details