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Show Results For
- All HBS Web
(4,759)
- People (2)
- News (1,321)
- Research (2,634)
- Events (22)
- Multimedia (60)
- Faculty Publications (1,599)
- July 2001 (Revised October 2001)
- Case
Policy Management Systems Corp.: The Financial Reporting Crisis
Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details
Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry
Hutton, Amy P. "Policy Management Systems Corp.: The Financial Reporting Crisis." Harvard Business School Case 102-013, July 2001. (Revised October 2001.)
- 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
Davidson, Robert, Aiyesha Dey, and Abbie Smith. "Executives' 'Off-the-Job' Behaviors and Financial Reporting Risk." Journal of Financial Economics 117, no. 1 (July 2015): 5–28.
- 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.)
- 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
- 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
Brochet, Francois, and Kyle Travis Welch. "Top Executive Background and Financial Reporting Choice." Harvard Business School Working Paper, No. 11-088, February 2011. (Revised November 2011.)
- 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
- January 2022
- Supplement
Sparking Growth at Consumer Reports
- May 1983
- Article
The Fragility of Econometric Reporting
By: Edward Leamer and Dutch Leonard
Keywords: Mathematical Methods
Leamer, Edward, and Dutch Leonard. "The Fragility of Econometric Reporting." Review of Economics and Statistics 65, no. 2 (May 1983).
- 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
Bradshaw, Mark T., and Jacob Cohen. "Management Earnings Disclosure and Pro Forma Reporting." Harvard Business School Case 103-005, October 2002. (Revised March 2004.)
- 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
- 2004
- Book
The Global Competitiveness Report 2003-2004
By: Michael E. Porter, Klaus Schwab and Xavier Sala-i-Martin
- March 1994
- Case
Report on International Oil (B)
Keywords: Energy Industry
Vietor, Richard H.K. "Report on International Oil (B)." Harvard Business School Case 794-117, March 1994.
- 22 Feb 2011
- News
A Revolution in Corporate Reporting
- 01 Dec 2020
- News
Making ESG Reporting More Countable
- 17 Jan 2013
- HBS Conference
Corporate Accountability Reporting Conference 2013
- Fast Answer
Market Research Reports in General Databases
What top market research/industry reports can be found in our general business databases? View Details
- 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
- October 1985
- Background Note
Interim Period Reporting and Analysis
By: David F. Hawkins
Keywords: Financial Reporting
Hawkins, David F. "Interim Period Reporting and Analysis." Harvard Business School Background Note 186-081, October 1985.
- May 28, 2010
- Article
Going Green in Annual Reports
By: Robert G. Eccles Jr. and Michael P. Krzus
Eccles, Robert G., Jr., and Michael P. Krzus. "Going Green in Annual Reports." Huffington Post, The Blog (May 28, 2010).