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Show Results For
- All HBS Web
(2,426)
- People (4)
- News (397)
- Research (1,631)
- Events (7)
- Multimedia (11)
- Faculty Publications (762)
- 30 Oct 2007
- First Look
First Look: October 30, 2007
Harmonizing Accounting Standards Really Harmonize Accounting?: Evidence from Non-U.S. Firms Adopting US GAAP Authors:Mark T.Bradshaw and Gregory S. Miller Periodical:Journal of Accounting, Auditing and... View Details
Keywords: Sean Silverthorne
- Web
IT Strategy: Creating a Frictionless Experience with Federated Identity and Access Management | Information Technology
systems, simplifying the user experience and enhancing security. Our efforts to streamline user provisioning involve standardizing account lifecycle management across HBS and establishing a reliable source... View Details
- 14 Dec 2010
- Op-Ed
Tax US Companies to Spur Spending
industry benchmarks from periods that featured more standard corporate savings behavior. Alternatively, a measure of accumulated nondistributed earnings could also serve as the basis for the tax. Accumulated earnings taxes have been used... View Details
Keywords: by Mihir A. Desai
- 21 Jul 2006
- Op-Ed
Enron Jury Sent the Right Message
The most noteworthy message of the Enron trial is that corporate executives can be convicted in a court of law for a pattern of deception that may or may not be illegal. Left unaddressed in the trial were many financial transactions and View Details
Keywords: by Malcolm S. Salter
- 10 Jun 2002
- Research & Ideas
How to Look at Globalization Now
interview with HBS Working Knowledge's Martha Lagace, he discusses what companies should bear in mind going forward.Lagace: People often equate globalization with the idea that globally standardized products are displacing local ones. In... View Details
Keywords: by Martha Lagace
- 24 May 2004
- Research & Ideas
When Reputation Trumps Regulation
cooperation of foreign regulators to meet the evidentiary standards of U.S. federal courts. Oftentimes, relying on foreign regulators for evidence gathering means that enforcement is very difficult. Q: You report that 15 percent of all... View Details
Keywords: by Ann Cullen
- February 2001 (Revised March 2003)
- Teaching Note
Circuits, Inc. TN
By: David F. Hawkins
Teaching Note for (9-100-013). View Details
Walter C. Teagle
Teagle rose threw the ranks of Standard Oil after joining in 1901, making a name for himself through his managing of the company’s international operations after the anti-trust breakup in the early 1910s.... View Details
Keywords: Utilities & Energy
- July 2005 (Revised June 2006)
- Case
Ryanair Holdings plc
Examines the valuation of an Irish airline that reported its first decline in net income in 2004 and saw a 30% stock price drop on the news. Ryanair is a low-cost, low-fare airline headquartered in Dublin, Ireland, operating over 200 routes in 20 countries. The company... View Details
Keywords: Strategy; International Accounting; Analysis; Valuation; Air Transportation; Forecasting and Prediction; Finance; Air Transportation Industry; Dublin
Bradshaw, Mark T. "Ryanair Holdings plc." Harvard Business School Case 106-003, July 2005. (Revised June 2006.)
- February 2004 (Revised July 2004)
- Background Note
Retiree Benefit Note Analysis
By: David F. Hawkins
Walks the reader through the retiree benefit note disclosures required by SFAS 132, which were revised in 2003. View Details
Hawkins, David F. "Retiree Benefit Note Analysis." Harvard Business School Background Note 104-065, February 2004. (Revised July 2004.)
- 01 Jun 2005
- News
Do You Speak Business?
matters). Thus, among its other ramifications, globalization is forcing companies to operate and conduct themselves according to certain international standards and expectations. This trend is inevitably... View Details
Keywords: Garry Emmons
- 01 Dec 2010
- News
Eight Join HBS Faculty
accounting information affects economic outcomes, specifically, how accounting standards and corporate disclosures influence capital allocation decisions. Yu’s work has been... View Details
- 20 Feb 2007
- First Look
First Look: February 20, 2007
empirical methods in permitting strong conclusions. Finally, we offer several observations on the implications of certain analyses in the paper. Overall, the authors are to be applauded for their efforts to maintain a high standard in... View Details
Keywords: Martha Lagace
- 12 Apr 2010
- Research & Ideas
One Report: Better Strategy through Integrated Reporting
problem where many actors must collaborate together, including companies, investors, accounting firms, sell-side analysts, regulators and standard setters, and NGOs and civil society itself. We all have a... View Details
Keywords: by Martha Lagace
- 01 Sep 2015
- First Look
First Look -- September 1, 2015
returns are a linear combination of two accounting fundamentals: book to market and ROE. Empirical estimates based on this relation predict the cross section of out-of-sample returns in 26 of 29 View Details
Keywords: Sean Silverthorne
- 11 Feb 2014
- First Look
First Look: February 11
of corporations. The sixth section of the chapter summarizes accounts that aim to specify standards for MNCs without having to take a position on the purpose of the corporation or the moral agency of... View Details
Keywords: Sean Silverthorne
- 03 Dec 2018
- Research & Ideas
How Companies Can Increase Market Rewards for Sustainability Efforts
from the Sustainability Accounting Standards Board,” Serafeim says. Others are trying to derive an environmental profit and loss account, or social balance sheet. “The question is not only how do those... View Details
Keywords: by Rachel Layne
- 01 Jun 2004
- News
New MBA Leadership Course
Paine: “We want students to realize their full potential as business leaders.” Courtesy HBS Communications When Andy Mulkerin (HBS ’05), a chemical engineer by training, came to HBS he knew that his class would be the first to take Leadership and Corporate View Details
- 03 Feb 2018
- Op-Ed
How to Heed BlackRock's Call for Corporate Social Responsibility
Larry Fink recently created a shockwave. As cofounder, chairman, and CEO of BlackRock, one of the world’s largest global asset management firms, in an open letter to CEOs he caught the attention of financial markets and beyond by insisting on the importance of... View Details
Keywords: by Julie Battilana
- Web
Policymakers - Institute For Strategy And Competitiveness
universal measurement and public reporting Link reimbursement to clinical performance using outcome reporting Set accounting standards for meaningful cost reporting in health care Accelerate the bundled... View Details