Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
  • Research
    • Research
    • Publications
    • Global Research Centers
    • Case Development
    • Initiatives & Projects
    • Research Services
    • Seminars & Conferences
    →
  • Publications→

Publications

Publications

Filter Results: (191) Arrow Down
Filter Results: (191) Arrow Down Arrow Up

Show Results For

  • All HBS Web  (1,439)
    • Faculty Publications  (191)

    Show Results For

    • All HBS Web  (1,439)
      • Faculty Publications  (191)

      International AccountingRemove International Accounting →

      ← Page 6 of 191 Results →

      Are you looking for?

      →Search All HBS Web
      • July 2011 (Revised June 2013)
      • Case

      Foxconn Technology Group (A)

      By: Robert G. Eccles, George Serafeim and Beiting Cheng
      In 2010, Foxconn Technology Group, the largest and fastest growing multinational company in the Electronic Manufacturing Services (EMS) industry, came under public scrutiny after a string of employee suicides reached the international press. Although the company was... View Details
      Keywords: Multinational; Labor Market; Electronic Manufacturing Services; Health & Wellness; Robots; Automation; Social Responsibility; Employee Relationship Management; Leadership; Stocks; Social Issues; Corporate Social Responsibility and Impact; Capital Markets; Supply Chain Management; Safety; Environmental Accounting; Human Capital; Human Resources; Electronics Industry; Manufacturing Industry; China
      Citation
      Educators
      Purchase
      Related
      Eccles, Robert G., George Serafeim, and Beiting Cheng. "Foxconn Technology Group (A)." Harvard Business School Case 112-002, July 2011. (Revised June 2013.)
      • June 2011 (Revised February 2013)
      • Case

      Mandatory Environmental, Social, and Governance Disclosure in the European Union

      By: George Serafeim
      In 2011, the European Commission was deciding on how to best modify the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) information. Previous directives had recommended that European companies report ESG... View Details
      Keywords: Integrated Corporate Reporting; Corporate Strategy; Corporate Disclosure; Environmental Accounting; Competitive Strategy; International Accounting; Financial Reporting; Corporate Social Responsibility and Impact; Governing Rules, Regulations, and Reforms; Debates; Europe
      Citation
      Educators
      Purchase
      Related
      Eccles, Robert G., George Serafeim, and Phillip Andrews. "Mandatory Environmental, Social, and Governance Disclosure in the European Union." Harvard Business School Case 111-120, June 2011. (Revised February 2013.)
      • May 2011 (Revised June 2011)
      • Case

      The Crisis at Tyco - A Director's Perspective

      By: Suraj Srinivasan and Aldo Sesia
      In 2002, Wendy Lane had been a member of the board of directors at Tyco International a little more than a year when the company's CEO Dennis Kozlowski and other top executives were accused of fraud, which ultimately led to resignations, imprisonments, lawsuits, and... View Details
      Keywords: Management Teams; Reputation; Governing and Advisory Boards; Crisis Management; Accounting Audits; Problems and Challenges; Risk Management; Finance; Managerial Roles; Lawsuits and Litigation; Service Industry; United States
      Citation
      Educators
      Purchase
      Related
      Srinivasan, Suraj, and Aldo Sesia. "The Crisis at Tyco - A Director's Perspective." Harvard Business School Case 111-035, May 2011. (Revised June 2011.)
      • May 2011 (Revised March 2012)
      • Case

      InterfaceRAISE: Sustainability Consulting

      By: Michael W. Toffel, Robert G. Eccles and Casey Taylor
      InterfaceRAISE is a sustainability management consulting firm created to leverage the capabilities of its parent company Interface Inc., a carpet manufacturer recognized as a global leader in corporate environmental sustainability. This case illustrates the challenges... View Details
      Keywords: Problems and Challenges; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Entrepreneurship; Performance; Environmental Accounting; Profit; Marketing Strategy; Human Resources; Business Model; Leveraged Buyouts; Salesforce Management; Consulting Industry; Manufacturing Industry
      Citation
      Educators
      Purchase
      Related
      Toffel, Michael W., Robert G. Eccles, and Casey Taylor. "InterfaceRAISE: Sustainability Consulting." Harvard Business School Case 611-069, May 2011. (Revised March 2012.)
      • April 2011
      • Article

      What Can We Learn from 'Great Negotiations'?

      By: James K. Sebenius
      What can one legitimately learn-analytically and/or prescriptively-from detailed historical case studies of "great negotiations," chosen more for their salience than their analytic characteristics or comparability? Taking a number of such cases compiled by Stanton... View Details
      Keywords: Learning; International Relations; History; Agreements and Arrangements; Negotiation Process; Conflict and Resolution
      Citation
      Find at Harvard
      Related
      Sebenius, James K. "What Can We Learn from 'Great Negotiations'?" Negotiation Journal 27, no. 2 (April 2011).
      • February 2011 (Revised October 2018)
      • Case

      ALAC International

      By: Richard S. Ruback and Royce Yudkoff
      ALAC was a small importer of specialty industrial chemicals. The case explores the different financing alternatives to facilitate the company's explosive growth in working capital. At the end of 2009, the company was awarded the United States distributorship for the... View Details
      Keywords: Working Capital; Growth Management; Financing and Loans; Chemical Industry
      Citation
      Educators
      Purchase
      Related
      Ruback, Richard S., and Royce Yudkoff. "ALAC International." Harvard Business School Case 211-065, February 2011. (Revised October 2018.)
      • January 2011 (Revised August 2011)
      • Supplement

      Kanebo Ltd. (C)

      By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno
      The exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards. View Details
      Keywords: International Accounting; Standards; Financial Reporting; Crime and Corruption; Japan
      Citation
      Purchase
      Related
      Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (C)." Harvard Business School Supplement 111-068, January 2011. (Revised August 2011.)
      • 2011
      • Article

      'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

      By: Joanne Horton, Richard H. Macve and George Serafeim
      Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
      Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
      Citation
      SSRN
      Purchase
      Related
      Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
      • 2011
      • Teaching Note

      UFIDA (A) (TN)

      By: F. Warren McFarlan, Bin Yang and E. Chen
      The five-case UFIDA series is about China's largest supplier of management/ERP software, its 20-year evolution, and current strategic challenges. The (A) case is the cornerstone of the series. It introduces the company's history, strategic turning points, current... View Details
      Keywords: Business History; Competition; Computer Software; Emerging Markets; Strategy; Applications and Software; China
      Citation
      Purchase
      Related
      McFarlan, F. Warren, Bin Yang, and E. Chen. "UFIDA (A) (TN)." Tsinghua University Teaching Note, 2011.
      • December 2010 (Revised September 2011)
      • Case

      Kanebo Ltd. (A)

      By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez
      Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting. View Details
      Keywords: History; Business Conglomerates; Misleading and Fraudulent Advertising; Consolidation; Financial Statements; International Finance; International Accounting; Standards; Goodwill Accounting; Manufacturing Industry; Japan
      Citation
      Educators
      Purchase
      Related
      Hawkins, David F., Suraj Srinivasan, Akiko Kanno, and Lizzie Gomez. "Kanebo Ltd. (A)." Harvard Business School Case 111-037, December 2010. (Revised September 2011.)
      • 2010
      • Other Unpublished Work

      International Capital Allocation, Sovereign Borrowing, and Growth

      By: Laura Alfaro, Sebnem Kalemli-Ozcan and Vadym Volosovych
      The key in the investigation of "where" and "why" capital flows, relative to the neoclassical benchmark, is how we measure these flows. The macro literature has been using three main yardsticks: the current account balance, returns to capital, and the volume of net... View Details
      Keywords: Economic Growth; Borrowing and Debt; Capital; Cash Flow; Private Equity; Public Equity; International Finance; Sovereign Finance; Government and Politics
      Citation
      Related
      Alfaro, Laura, Sebnem Kalemli-Ozcan, and Vadym Volosovych. "International Capital Allocation, Sovereign Borrowing, and Growth." 2010.
      • 2010
      • Working Paper

      Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster

      By: Nelson P. Repenning and Rebecca Henderson
      Much recent work in strategy and popular discussion suggests that an excessive focus on "managing the numbers"—delivering quarterly earnings at the expense of longer-term investments—makes it difficult for firms to make the investments necessary to build competitive... View Details
      Keywords: Investment; Performance Improvement; Competitive Advantage; Earnings Management; Management Practices and Processes; Revenue; Quality; Competency and Skills; Motivation and Incentives; Auto Industry; United States
      Citation
      Read Now
      Related
      Repenning, Nelson P., and Rebecca Henderson. "Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster." Harvard Business School Working Paper, No. 11-033, September 2010.
      • June 2010 (Revised August 2021)
      • Case

      Vereinigung Hamburger Schiffsmakler und Schiffsagenten e.V. (VHSS): Valuing Ships

      By: Benjamin C. Esty and Albert Sheen
      After booming for more than five years, the global shipping (maritime) industry experienced a dramatic crash in late 2008 as the global financial system froze and the global economy slid into recession. Ship charter rates (revenue) fell by as much as 90% causing prices... View Details
      Keywords: Fair Value Accounting; Financial Crisis; Capital Markets; Financial Liquidity; International Finance; Globalized Markets and Industries; Valuation; Banking Industry; Shipping Industry; Germany
      Citation
      Educators
      Purchase
      Related
      Esty, Benjamin C., and Albert Sheen. "Vereinigung Hamburger Schiffsmakler und Schiffsagenten e.V. (VHSS): Valuing Ships." Harvard Business School Case 210-058, June 2010. (Revised August 2021.)
      • May 2010
      • Article

      Does Product Market Competition Lead Firms to Decentralize?

      By: Nicholas Bloom, Raffaella Sadun and John Van Reenen
      There is a widespread sense that over the last two decades firms have been decentralizing decisions to employees further down the managerial hierarchy. Economists have developed a range of theories to account for delegation, but there is less empirical evidence,... View Details
      Keywords: Product; Markets; Competition; Business Ventures; Geographic Location; Employees; Research; Programs; Decisions
      Citation
      Find at Harvard
      Read Now
      Related
      Bloom, Nicholas, Raffaella Sadun, and John Van Reenen. "Does Product Market Competition Lead Firms to Decentralize?" American Economic Review: Papers and Proceedings 100, no. 2 (May 2010): 434–438.
      • April 2010 (Revised January 2013)
      • Case

      California's Budget Crises, Tax Reform, and Domestic and International Tax Competition

      By: Matthew C. Weinzierl and Jacob Kuipers
      How do (and how should) governments design fiscal policies to compete in a globalized economy while meeting internal policy priorities including redistribution? In 2009, Governor Arnold Schwarzenegger repeatedly declared fiscal emergencies as California's state budget... View Details
      Keywords: Budgets and Budgeting; Economy; Globalization; Governing Rules, Regulations, and Reforms; Policy; Taxation; Competition; California
      Citation
      Educators
      Purchase
      Related
      Weinzierl, Matthew C., and Jacob Kuipers. "California's Budget Crises, Tax Reform, and Domestic and International Tax Competition." Harvard Business School Case 710-038, April 2010. (Revised January 2013.)
      • March 2010
      • Article

      Sudden Stops: Determinants and Output Effects in the First Era of Globalization, 1880–1913

      By: Michael D. Bordo, Alberto Cavallo and Christopher Meissner
      We study the determinants and output effects of sudden stops in capital inflows during an era of intensified globalization from 1880 to 1913. Higher levels of exposure to foreign currency debt and large current account deficits associated with reliance on foreign... View Details
      Keywords: Sudden Stops; Capital Flows; Economics; Macroeconomics; Economic Growth; Financial Crisis; Globalization; History
      Citation
      Read Now
      Related
      Bordo, Michael D., Alberto Cavallo, and Christopher Meissner. "Sudden Stops: Determinants and Output Effects in the First Era of Globalization, 1880–1913." Journal of Development Economics 91, no. 2 (March 2010): 227–241.
      • 2010
      • Working Paper

      Local R&D Strategies and Multi-location Firms: The Role of Internal Linkages

      By: Juan Alcacer and Minyuan Zhao
      This study looks at the role of firms' internal linkages in highly competitive technology clusters, where much of the world's R&D takes place. The leading players in these clusters are multi-location firms that organize and integrate knowledge across sites worldwide.... View Details
      Keywords: Geographic Location; Collaborative Innovation and Invention; Technological Innovation; Knowledge Use and Leverage; Industry Clusters; Research and Development; Competitive Advantage; Semiconductor Industry
      Citation
      Read Now
      Related
      Alcacer, Juan, and Minyuan Zhao. "Local R&D Strategies and Multi-location Firms: The Role of Internal Linkages." Harvard Business School Working Paper, No. 10-064, February 2010.
      • January 2010
      • Case

      Five and Six Dulles Station

      By: Arthur I Segel
      Cricket Real Estate Advisors needs to decide if they should invest in a proposed joint venture development with Buddy Holly & Associates. Holly is a successful northern Virginia office developer who plans to develop two buildings containing 232,750 rentable square... View Details
      Keywords: Valuation; Joint Ventures; Markets; Accounting Audits; International Finance; Agreements and Arrangements; Change; Strategic Planning; Management Analysis, Tools, and Techniques; Financial Management; Real Estate Industry
      Citation
      Educators
      Purchase
      Related
      Segel, Arthur I. "Five and Six Dulles Station." Harvard Business School Case 210-047, January 2010.
      • 2010
      • Working Paper

      Does Product Market Competition Lead Firms To Decentralize?

      By: Nicholas Bloom, Raffaella Sadun and John Van Reenen
      There is a widespread sense that over the last two decades firms have been decentralizing decisions to employees further down the managerial hierarchy. Economists have developed a range of theories to account for delegation, but there is less empirical evidence,... View Details
      Keywords: Decision Making; Employees; Managerial Roles; Organizational Structure; Competitive Strategy; Asia; Europe; North America
      Citation
      Read Now
      Related
      Bloom, Nicholas, Raffaella Sadun, and John Van Reenen. "Does Product Market Competition Lead Firms To Decentralize?" Harvard Business School Working Paper, No. 10-052, January 2010. (forthcoming in: American Economic Review: Papers and Proceedings.)
      • 2010
      • Working Paper

      International Capital Allocation, Sovereign Borrowing, and Growth

      By: Laura Alfaro, Sebnem Kalemli-Ozcan and Vadym Volosovych
      The key in the investigation of "where" and "why" capital flows, relative to the neoclassical benchmark, is how we measure these flows. The macro literature has been using three main yardsticks: the current account balance, returns to capital, and the volume of net... View Details
      Keywords: Sovereign Finance; Performance Productivity; Capital; Economics
      Citation
      Find at Harvard
      Related
      Alfaro, Laura, Sebnem Kalemli-Ozcan, and Vadym Volosovych. "International Capital Allocation, Sovereign Borrowing, and Growth." NBER Working Paper Series, No. w17396.
      • ←
      • 6
      • 7
      • 8
      • 9
      • 10
      • →

      Are you looking for?

      →Search All HBS Web
      ǁ
      Campus Map
      Harvard Business School
      Soldiers Field
      Boston, MA 02163
      →Map & Directions
      →More Contact Information
      • Make a Gift
      • Site Map
      • Jobs
      • Harvard University
      • Trademarks
      • Policies
      • Accessibility
      • Digital Accessibility
      Copyright © President & Fellows of Harvard College.