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  • 01 Jun 2015
  • News

Research Brief: If State Pensions Clean Up Their Books, Who Pays?

to a new working paper coauthored by Lecturer Abigail Allen, the opposite is often true. When the Governmental Accounting Standards Board (GASB) proposed stricter public pension View Details
Keywords: Erin Peterson
  • 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
  • 30 Oct 2006
  • First Look

First Look: October 31, 2006

accountability standards and for monitoring them. The authors show how accountability frameworks attached to principal-agent logics and applied universally across cultures... View Details
Keywords: Sean Silverthorne
  • 2008
  • Chapter

How XBRL Will Dramatically Improve Reporting and Control Processes

By: Robert G. Eccles, Liv Watson and Mike Willis
Keywords: Financial Reporting; Applications and Software; Standards
Related
  • October 2013
  • Teaching Note

Switzerland: Foreign Pressure and Direct Democracy

By: Julio J. Rotemberg
Keywords: Foreign Exchange Intervention; Exchange Rates; European Union; Exchange Rate Management; Bank Secrecy; Corporate Governance; International Relations; Corporate Accountability; Switzerland; Europe
Related
  • 23 May 2011
  • Op-Ed

Leading and Lagging Countries in Contributing to a Sustainable Society

society in general. But it is a difficult question to answer, with standards just now emerging in the form of "integrated reports" that help companies disclose corporate sustainability efforts just as they do financial data. Are these... View Details
Keywords: by Robert G. Eccles & George Serafeim
  • 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
  • Person Page

Media

Media

This lists media reports covering my firm dollarDEX Investments or me (or my colleagues), or columns written by me (or my colleagues). There are all... 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
    • 11 Apr 2007
    • Research & Ideas

    Adding Time to Activity-Based Costing

    definite advance over the arbitrary overhead allocations done by traditional standard cost systems, many companies abandoned ABC or updated their model only infrequently, because of the high time and cost associated with re-estimating the... View Details
    Keywords: by Sarah Jane Gilbert
    • December 1985 (Revised July 1993)
    • Case

    Scovill, Inc.: NuTone Housing Group

    Describes a conflict between the corporate controller and a division president about labor standards, which the division purposefully overstates to protect its margins. Illustrates the multiple roles of standards, and the roles of controllers and line management in... View Details
    Keywords: Accounting; Standards; Management Teams; Conflict and Resolution
    Related
    • 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
    • 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
    • November 2023 (Revised August 2024)
    • Background Note

    Life Cycle Assessment: An Overview

    By: Willy C. Shih, Michael W. Toffel and Kelsey Carter
    Life cycle assessment (LCA) is a holistic approach to quantifying the environmental impacts—including resources consumed and wastes produced—associated with the entire life cycle of a product, from the production or extraction of the raw materials used in its creation,... View Details
    Keywords: Life-cycle; Environmental Performance; Design; Environmental Management; Environmental Sustainability; Climate Change; Measurement and Metrics; Standards; Accounting; Environmental Accounting
    Related
    • February 2001 (Revised March 2003)
    • Teaching Note

    Circuits, Inc. TN

    By: David F. Hawkins
    Teaching Note for (9-100-013). View Details
    Keywords: Stock Shares; Business Earnings; Standards
    Related

      Monroe J. Rathbone

      As CEO of Standard Oil of New Jersey, Rathbone is credited for making Jersey Standard into an international company. Seeing problems with an ever increasing dependence on oil... View Details
      Keywords: Utilities & Energy
      • 03 Feb 2018
      • Op-Ed

      How to Heed BlackRock's Call for Corporate Social Responsibility

      do so, investment funds will need to collect new data. The good news is that over the past decades, many initiatives have contributed to developing standards to assess companies’ social performance. The Sustainability View Details
      Keywords: by Julie Battilana
      • 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
      • 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
      • 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