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Publications

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  • September 2010 (Revised May 2011)
  • Case

Leadership in Corporate Reporting Policy at Tata Steel

By: Karthik Ramanna and Rachna Tahilyani
The case describes the challenges faced by Tata Steel, India's largest private sector steel company, as it transitions from Indian GAAP to IFRS. It first describes those challenges in the context of the institutional voids that make IFRS adoption difficult in India.... View Details
Keywords: Financial Reporting; International Accounting; Multinational Firms and Management; Policy; Leadership; Emerging Markets; Standards; Organizational Change and Adaptation; Steel Industry; India
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  • 2014
  • Working Paper

Private Equity's Diversification Illusion: Economic Comovement and Fair Value Reporting

By: Kyle Travis Welch
This study examines how accounting has informed private equity diversification claims and demand for private equity investments. Despite research showing private equity lacks portfolio diversification benefits, those marketing private equity assets continue to... View Details
Keywords: Fair Value; Access To Capital; IAS 39; FAS No. 157; FASB; IASB; ASC 820; Covariance Risk; Accounting Beta; Accounting; Private Sector; Valuation; Corporate Finance; Asset Management; Cost of Capital; Private Equity; Financial Services Industry; Financial Services Industry; Europe; North and Central America
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  • 2008
  • Working Paper

Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis

By: Gustavo A. Del Angel, Stephen Haber and Aldo Musacchio
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks.... View Details
Keywords: Globalized Firms and Management; Accounting; Standards; Financial Crisis; Banks and Banking; Banking Industry; Mexico
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  • Web

CFO Letter - Annual Report 2019

investing in core programs and strategic innovation, while still concluding the year in a strong financial position. The HBS economic model is unique among the Harvard University schools and begins with our commitment to View Details
  • Web

CFO Letter - Annual Report 2017

across the School’s educational programs. Transparency is intrinsic to achieving this goal, and to this end our fiscal 2017 financial results are reported in detail in the Supplemental View Details
  • Web

CFO Letter - Annual Report 2016

to serve as a living model of a well-run organization—consistent with the skills, tools, and frameworks taught across the School’s educational programs. Achieving this goal starts with transparency. To that end, our fiscal 2016 financial... View Details
  • Web

Recruiting Students - Annual Report 2014

based on applicants’ talents and aspirations—without regard to their financial circumstances. In 2013–2014, approximately two-thirds of MBA students received some form of financial assistance, and 47 percent... View Details
  • Web

Standard & Poor's NetAdvantage | Baker Library

provide recent industry-level valuation, profitability, performance and financial risk data.. Click IndustrySurveys tab and navigate to industry of interest. Argus Industry Review and outlook reports provide... View Details
  • Web

International Students - MBA

to endorse or promote specific loans or banking institutions. Harvard University is committed to the highest standard of ethics and conduct, in all areas, including financial aid. Please review the Harvard... View Details
  • May 2015
  • Article

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

By: Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu
We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S. listed foreign firms is significantly lower than that of comparable U.S. firms and that the difference depends on the firm's home country... View Details
Keywords: Accounting Restatements; Home Country Enforcement; Earnings Management; Globalized Firms and Management; Law; Financial Reporting; Financial Markets; Cross-Cultural and Cross-Border Issues
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  • Web

Powerful Ideas - Annual Report 2014

of the freedom that the School’s internal funding of research provides. Individual scholarship has yielded groundbreaking concepts such as competitive strategy and the balanced scorecard. Faculty members also work collaboratively to... View Details
  • Web

HBS - Financials | From the Chief Financial Officer

2022 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash... View Details
  • Web

Behavioral Finance & Financial Stability

Andrei Shleifer SEP 2021 The financial crisis of 2007–2008 has revived academic interest in price bubbles. The authors introduce diagnostic expectations into a standard setting of price formation in which... View Details
  • Web

HBS - Financials | From the Chief Financial Officer

2023 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash... View Details
  • Web

CFO Letter - Annual Report 2014

thoughtful stewardship of the School’s resources in the year ahead. Richard Melnick, MBA 1992 Chief Financial Officer 01 OCT 2014 PDF Downloads Full Report Financial Statements View Details
  • 20 Oct 2010
  • Research & Ideas

HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability

Report: Integrated Reporting for a Sustainable Strategy. Several key questions arose during the workshop: To what degree should new reporting standards be melded into the... View Details
Keywords: by Sean Silverthorne; Accounting
  • 24 Apr 2008
  • Working Paper Summaries

Bank Accounting Standards in Mexico: A Layman’s Guide to Changes 10 Years after the 1995 Bank Crisis

Keywords: by Gustavo A. Del Angel, Stephen Haber & Aldo Musacchio; Banking
  • 08 Nov 2012
  • Working Paper Summaries

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

Keywords: by Suraj Srinivasan, Aida Sijamic Wahid & Gwen Yu
  • 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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  • 2013
  • Book

Business Analysis and Valuation: Using Financial Statements, Text and Cases

By: Krishna G. Palepu and Paul M. Healy
This book provides a framework for business analysis and has been used by business schools throughout the world. It provides a foundation for analysis using four key steps: 1) Strategy analysis: Identifying a firm's strategy and understanding sources of its competitive... View Details
Keywords: Governance; Debt Securities; Valuation; Performance Evaluation; Financial Statements; Credit; Business Ventures; Strategy; Financial Condition; Mergers and Acquisitions; Forecasting and Prediction
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