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- All HBS Web
(2,860)
- People (5)
- News (482)
- Research (1,934)
- Events (1)
- Multimedia (26)
- Faculty Publications (1,246)
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- 17 Sep 2007
- Working Paper Summaries
Evidence on the Effects of Unverifiable Fair-Value Accounting
Keywords: by Karthik Ramanna & Ross L. Watts
- 2007
- Text Book
Business Analysis and Valuation: Using Financial Statements
By: Paul M. Healy and Krishna G. Palepu
Financial statements are the basis for a wide range of business analysis. Managers, securities analysts, bankers, and consultants all use them to make business decisions. There is strong demand among business students for course materials that provide a framework for... View Details
Healy, Paul M., and Krishna G. Palepu. Business Analysis and Valuation: Using Financial Statements. 4th ed. Mason, OH: Thomson South-Western, 2007.
- Article
Sustainability in Financial Services Is Not About Being Green
By: Robert G. Eccles and George Serafeim
Keywords: Sustainability; Financial Services; Banks; Insurance Companies; Risk; Risk Management; Insurance; Accounting; Banks and Banking; Financial Services Industry
Eccles, Robert G., and George Serafeim. "Sustainability in Financial Services Is Not About Being Green." Harvard Business Review Blogs (May 15, 2013).
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details
- Article
Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients
By: Richard Frankel, Alon Kalay, Gil Sadka and Yuan Zou
Prior literature presents various perspectives on the role of financial reporting. One view is that mandatory periodic reporting disciplines managers and encourages timely voluntary disclosure. We examine this "confirmation hypothesis" using the shock to financial... View Details
Keywords: Financial Disclosure; Mandatory Reporting; Reliability; Voluntary Disclosure; Financial Reporting; Quality; Corporate Disclosure
Frankel, Richard, Alon Kalay, Gil Sadka, and Yuan Zou. "Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients." Accounting Review 96, no. 6 (November 2021): 215–238.
- June 2017
- Case
AT&T Versus Verizon: A Financial Comparison
By: V.G. Narayanan and Joel L. Heilprin
This case asks students to prepare a report comparing the financial and operating performance of AT&T and Verizon. Taking the perspective of a communications industry analyst, they must also consider the differences between and implications of the companies' business... View Details
Keywords: Financial Statements; Operations; Analysis; Business Model; Accounting; Performance Effectiveness; Telecommunications Industry
Narayanan, V.G., and Joel L. Heilprin. "AT&T Versus Verizon: A Financial Comparison." Harvard Business School Brief Case 917-543, June 2017.
- September 2011 (Revised November 2011)
- Supplement
Longtop Financial Technologies (C)
By: David F. Hawkins, Annelena Lobb and Aldo Sesia
Chinese government raises barriers to U.S. Public Company Accounting Oversight Board auditing Deloitte's Chinese auditing firms. View Details
Keywords: Accounting Audits; Business Ventures; Public Ownership; Government and Politics; Financial Services Industry; China
Hawkins, David F., Annelena Lobb, and Aldo Sesia. "Longtop Financial Technologies (C)." Harvard Business School Supplement 112-038, September 2011. (Revised November 2011.)
- 16 Apr 2013
- Working Paper Summaries
The Auditing Oligopoly and Lobbying on Accounting Standards
- 2020
- Working Paper
A Preliminary Framework for Product Impact-Weighted Accounts
By: George Serafeim and Katie Trinh
While there has been significant progress in the measurement of an organization’s environmental and social impacts from its operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper, we provide a framework for... View Details
Keywords: Social Impact; Product Life Cycle; Environment; Sustainability; Measurement; Metrics; Impact Investing; ESG; ESG (Environmental, Social, Governance) Performance; ESG Reporting; Product; Environmental Sustainability; Measurement and Metrics; Framework; Financial Statements
Serafeim, George, and Katie Trinh. "A Framework for Product Impact-Weighted Accounts." Harvard Business School Working Paper, No. 20-076, January 2020. (Revised October 2020.)
- 2012
- Working Paper
A Framework for Research on Corporate Accountability Reporting
By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details
Keywords: Integrated Corporate Reporting; For-Profit Firms; Framework; Corporate Accountability; Corporate Governance; Corporate Social Responsibility and Impact; Research; Environmental Sustainability; Social Issues
Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Harvard Business School Working Paper, No. 12-021, September 2011. (Revised July 2012, October 2012.)
- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
Summing Up Responses to this month's column lead one to conclude that we can expect that more major accounting scandals are in our future. Causes, according to these thoughtful comments, range from the consolidation of the major global... View Details
- November 1999 (Revised June 2011)
- Background Note
Accounting for Foreign Operations
By: David F. Hawkins
Students are required to compute and explain the quality annual earnings per share figures and major differences between managing domestic and global operations. View Details
Keywords: Business Earnings; Financial Statements; International Accounting; Globalized Firms and Management
Hawkins, David F. "Accounting for Foreign Operations." Harvard Business School Background Note 100-024, November 1999. (Revised June 2011.)
- Teaching Interest
Overview
By: Ethan C. Rouen
Professor Rouen teaches the Elective Curriculum course Reimaging Capitalism. View Details
- April 2024 (Revised August 2024)
- Teaching Note
Silicon Valley Bank: Gone in 36 Hours
Teaching Note for HBS Case No. 124-001. View Details
- 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.
- 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
- January 2018 (Revised August 2018)
- Supplement
Fair Value Accounting at Noble Group (B)
By: Siko Sikochi, Suraj Srinivasan and Quinn Pitcher
Following a series of reports by Iceberg Research alleging that Noble Group was too aggressive in its fair value accounting for contracts and investments in producers, Noble’s stock price continued to fall and stakeholders began to call for improved transparency in... View Details
Sikochi, Siko, Suraj Srinivasan, and Quinn Pitcher. "Fair Value Accounting at Noble Group (B)." Harvard Business School Supplement 118-062, January 2018. (Revised August 2018.)
- 28 Sep 2009
- Research & Ideas
Improving Accountability at the World Bank
accountability and effectiveness today? What should it do about them? With a detailed description of the Bank's challenges of democratic accountability, its constraints, and recommendations for the future, HBS professor Alnoor Ebrahim... View Details
Keywords: by Alnoor Ebrahim
- Research Summary
Financial reporting quality and its consequences
Does reporting quality have real economic consequences? Professor Yu addresses this question in her research, which examines the channels through which reporting quality affects the behavior of economic agents, namely managers and investors. Her particular focus is... View Details
- January–February 2019
- Article
Corporate Purpose and Financial Performance
By: Claudine Gartenberg, Andrea Prat and George Serafeim
We construct a measure of corporate purpose within a sample of U.S. companies based on approximately 500,000 survey responses of worker perceptions about their employers. We find that this measure of purpose is not related to financial performance. However, high... View Details
Keywords: Corporate Purpose; Purpose; Employee Motivation; Belief Systems; Corporate Performance; Human Capital; Middle Management; Culture; Corporate Culture; Meaning; Mission and Purpose; Organizational Culture; Employees; Perception; Values and Beliefs; Performance Effectiveness
Gartenberg, Claudine, Andrea Prat, and George Serafeim. "Corporate Purpose and Financial Performance." Organization Science 30, no. 1 (January–February 2019): 1–18.