Publications

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

SSRN

Fast Answer

Market Research Reports in General Databases

What top market research/industry reports can be found in our general business databases? View Details

2011
Working Paper

Top Executive Background and Financial Reporting Choice

By: Francois Brochet and Kyle Travis Welch

We study the role of executive functional background in explaining management discretion in financial reporting. Taking goodwill impairment as our reporting setting, we focus on top executives (CEOs and CFOs) whose employment history includes experience in investment... View Details

Keywords: Financial Reporting; Goodwill Accounting; Experience and Expertise; Decision Choices and Conditions; Managerial Roles; Agency Theory

July 2015
Article

Executives' 'Off-the-Job' Behaviors and Financial Reporting Risk

By: Robert Davidson, Aiyesha Dey and Abbie Smith

We examine how executives' behavior outside the workplace, as measured by their ownership of luxury goods (low “frugality”) and prior legal infractions, is related to financial reporting risk. We predict and find that chief executive officers (CEOs) and chief financial... View Details

Keywords: Management Teams; Behavior; Personal Characteristics; Crime and Corruption; Governance Compliance; Financial Reporting; Organizational Culture

October 2002 (Revised March 2004)
Case

Management Earnings Disclosure and Pro Forma Reporting

Introduces a discussion of management earnings disclosure and the growing use of pro forma reporting by corporations. Highlights the background of pro forma reporting, how it has been used in the past couple of years, and what the regulators at the capital markets... View Details

Keywords: Business Earnings; Corporate Disclosure; Financial Reporting; Management Teams

Educators

Purchase

July 1993 (Revised July 1994)
Background Note

Interim Period Reporting and Analysis

By: David F. Hawkins

Keywords: Financial Reporting

April 1993 (Revised September 1996)
Case

General Mills, Inc.: Analyzing an Annual Report

By: William J. Bruns Jr. and Marc H. Zablatsky

A directed analysis of the General Mills 1992 Annual Report. Focuses on the basics of reading an annual report including analysis of financial statements, calculations of financial ratios, and study of the layout and message of an annual report. View Details

Keywords: History; Cost Management; Activity Based Costing and Management; Financial Statements; Financial Strategy

Educators

01 Jun 2003
News

HBS Releases First-Ever Financial Report

performance, and gifts for the year ended June 30, 2002 (FY02). Dean Kim B. Clark notes in the publication’s foreword that one of the reasons for producing the report was the School’s capital campaign. “We are asking our alumni and... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

Video

B-roll - Object - Annual Report - Closeup of The Annual Report (1991)

October 1985
Background Note

Interim Period Reporting and Analysis

By: David F. Hawkins

Keywords: Financial Reporting

Fast Answer

Oxford Business Group Country Reports

How do I access Oxford Business Group (OBG) reports? Oxford Business Group (OBG) provides in-depth reports on frontier market countries and sectors. READ ONLY: The Oxford online platform is read-only access. DOWNLOADABLE... View Details

2010
Book

The Landscape of Integrated Reporting

By: Robert G. Eccles, Beiting Cheng and Daniela Saltzman

Keywords: Integration; Reports

2012
Chapter

Integrated Reporting Requires Integrated Assurance

By: Robert G. Eccles, Michael P. Krzus and Liv A. Watson

In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and... View Details

Keywords: Risk Management; Crime and Corruption; Integrated Corporate Reporting; Governance Compliance; Organizational Culture; Management Systems; Laws and Statutes; Information Management; Accounting Audits; Financial Crisis

01 Dec 2003
News

HBS Releases 2003 Financial Report

Despite a sluggish economy that constrained revenue growth for a second year, HBS finished fiscal year 2003 last June with a balanced budget and double-digit growth in its endowment funds. “Through careful management of our expenses, we were able to meet our target for... View Details

Keywords: Business Schools & Computer & Management Training; Educational Services

May 28, 2010
Article

Going Green in Annual Reports

By: Robert G. Eccles Jr. and Michael P. Krzus

Keywords: Environmental Sustainability; Reports

Web

Preqin reports | Baker Library

Help Center Preqin reports How can I access Preqin reports? Find Preqin reports: Access Preqin Navigate to Insights-->Research Click on Insights+ check box (left side of screen) Note : If you are unable to successfully download reports,... View Details

January 2010
Case

The Future of Financial Reporting

By: Karthik Ramanna

Multimedia/video case on the SEC's work on improvements to financial reporting. Students review topical audio and video from various sources including SEC footage, and interviews with others involved, such as Bob Pozen, (past head of Fidelity and chairman of the SEC's... View Details

Keywords: Fair Value Accounting; Financial Reporting; Financial Management; Performance Improvement