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(3,158)
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Show Results For
- All HBS Web
(3,158)
- News (585)
- Research (2,048)
- Events (25)
- Multimedia (27)
- Faculty Publications (1,162)
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- Article
The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency
By: Jung Koo Kang, Maria Loumioti and Regina Wittenberg-Moerman
We explore whether the introduction of transparent reporting rules increases credit standard harmonization within a bank. We exploit the new loan-level reporting rules imposed on banks that borrow from the European Central Bank using repurchase agreements... View Details
Keywords: Transparency; External And Internal Reporting; Credit Term Harmonization; Regulatory Scrutiny; Banks and Banking; Credit; Financial Reporting; Governing Rules, Regulations, and Reforms; Learning
Kang, Jung Koo, Maria Loumioti, and Regina Wittenberg-Moerman. "The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency." Journal of Accounting & Economics 72, no. 1 (August 2021): 101386.
- March 2015
- Teaching Plan
Goldman Sachs: Anchoring Standards after the Financial Crisis
By: Rajiv Lal and Lisa Mazzanti
Lal, Rajiv, and Lisa Mazzanti. "Goldman Sachs: Anchoring Standards after the Financial Crisis." Harvard Business School Teaching Plan 515-083, March 2015.
- October–December 2005
- Article
Medicine's Service Challenge: Blending Custom and Standard Care
By: Richard Bohmer
Bohmer, Richard. "Medicine's Service Challenge: Blending Custom and Standard Care." Health Care Management Review 30, no. 4 (October–December 2005): 322–330.
- March 2011 (Revised March 2014)
- Case
The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)
By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer
What are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS or should each country determine its own IFRS "convergence" strategy? Given the limitations of governance and... View Details
Keywords: International Accounting; Emerging Markets; Financial Reporting; Global Strategy; Fair Value Accounting; Corporate Governance; Standards; Adoption; Growth and Development Strategy
Ramanna, Karthik, Karol Misztal, and Daniela Beyersdorfer. "The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)." Harvard Business School Case 111-084, March 2011. (Revised March 2014.)
- April 14, 2000
- Article
New Standard Proposed: Retirement of Long Lived Asset Obligations
By: David F. Hawkins
Keywords: Assets
Hawkins, David F. "New Standard Proposed: Retirement of Long Lived Asset Obligations." Accounting Bulletin, no. 85 (April 14, 2000).
- winter 2007
- Article
The Rules of Standard Setting Organizations: An Empirical Analysis
By: Josh Lerner, Benjamin Chiao and Jean Tirole
Lerner, Josh, Benjamin Chiao, and Jean Tirole. "The Rules of Standard Setting Organizations: An Empirical Analysis." RAND Journal of Economics 38, no. 4 (winter 2007): 905–930. (Earlier versions distributed as National Bureau of Economic Research Working Paper No. 11156.)
- September 1997
- Article
Five New Exposure Drafts of International Accounting Standards Released
By: David F. Hawkins
Hawkins, David F. "Five New Exposure Drafts of International Accounting Standards Released." Accounting Bulletin, no. 56 (September 1997).
- November 2004
- Case
ClozeX Medical (A): The New Standard of Wound Closure
By: William A. Sahlman and Ryland Matthew Willis
Describes a set of decisions confronting the founder of a company with a revolutionary new wound-closure product. He must decide how to finance and exploit his venture. View Details
- March 1997
- Article
FASB and IASC Issue Similar Earnings per Share Standards
By: David F. Hawkins
Hawkins, David F. "FASB and IASC Issue Similar Earnings per Share Standards." Accounting Bulletin, no. 47 (March 1997).
- November 6, 2001
- Article
Timely New Standard Issued: Long-Lived Asset Impairment and Disposal Write-Downs
By: David F. Hawkins
Hawkins, David F. "Timely New Standard Issued: Long-Lived Asset Impairment and Disposal Write-Downs." Accounting Bulletin, no. 102 (November 6, 2001).
- October 1998
- Article
New Identical Provisions Standards Issued by UK and IASC
By: David F. Hawkins
Keywords: United Kingdom
Hawkins, David F. "New Identical Provisions Standards Issued by UK and IASC." Accounting Bulletin, no. 71 (October 1998).
- July 2003 (Revised February 2004)
- Background Note
M&A Legal Context: Standards Related to the Sale or Purchase of a Company
By: Carliss Y. Baldwin, Constance E. Bagley and James Quinn
Introduces students to the legal standards affecting officers and directors when selling or purchasing a company. Provides a practical understanding of the Revlon Standard, the Securities and Exchange Act of 1934, Rule 10b-5, and the legal criteria for a cause of... View Details
Keywords: Laws and Statutes; Law Enforcement; Government Legislation; Acquisition; Business Exit or Shutdown; Corporate Governance; Going Public; Courts and Trials
Baldwin, Carliss Y., Constance E. Bagley, and James Quinn. "M&A Legal Context: Standards Related to the Sale or Purchase of a Company." Harvard Business School Background Note 904-004, July 2003. (Revised February 2004.)
- 2010
- Dissertation
Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS
By: Gwen Yu
Prior literature shows that investors under-invest in foreign firms due to information asymmetry problems. I posit that differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings of international... View Details
Keywords: Financial Reporting; International Accounting; Standards; Investment Portfolio; Foreign Direct Investment
Yu, Gwen. "Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS." Diss., University of Michigan, 2010. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- December 2002
- Article
A Look At Our Future: IASB Proposed Share-Based Payment Standard
By: David F. Hawkins
Keywords: Standards
Hawkins, David F. "A Look At Our Future: IASB Proposed Share-Based Payment Standard." Accounting Bulletin, no. 113 (December 2002).
- Article
Coordination versus Differentiation in a Standards War: 56K Modems
By: Angelique Augereau, Shane Greenstein and Marc Rysman
Augereau, Angelique, Shane Greenstein, and Marc Rysman. "Coordination versus Differentiation in a Standards War: 56K Modems." RAND Journal of Economics 37, no. 4 (Winter 2006): 889–909.
- June 1990
- Teaching Note
Standard Fruit Co. in Nicaragua (A) (Abridged), Teaching Note
By: James E. Austin and Tomas Otto Kohn
- April 1984 (Revised August 1995)
- Teaching Note
Standard Oil Co.: Combination, Consolidation, and Integration, Teaching Note
- November 13, 2003
- Article
Looking Ahead: Anticipated New 2004 and Year-End 2003 Standards Reviewed
By: David Hawkins
Keywords: Standards
Hawkins, David. "Looking Ahead: Anticipated New 2004 and Year-End 2003 Standards Reviewed." Accounting Bulletin, no. 126 (November 13, 2003).
- January 1999
- Article
International Accounting Standards: New Interim Financial Reporting Standard Now Effective
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: New Interim Financial Reporting Standard Now Effective." Accounting Bulletin, no. 74 (January 1999).
- November 1998
- Article
FASB May Move toward New International Business Combination Accounting Standard
By: David F. Hawkins
Hawkins, David F. "FASB May Move toward New International Business Combination Accounting Standard." Accounting Bulletin, no. 73 (November 1998).