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  • 05 Jun 2012
  • First Look

First Look: June 5

  PublicationsTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail M. Allen and Karthik Ramanna Publication:Journal of Accounting &... View Details
Keywords: Sean Silverthorne
  • 16 Jun 2003
  • Research & Ideas

Researchers Contribute Globalization of Markets Papers

Twenty years has provided time to judge the success or failure of Theodore Levitt's predictions of a global economy populated by standardized products and marketing approaches. For the colloquium, a number of Harvard Business School and... View Details
Keywords: by Working Knowledge editors
  • Web

Admissions Resources - Doctoral

letters, and suggestions on how to identify and approach your recommenders. Standardized Tests As you prepare for your PhD application, watch this video to learn more about what standardized tests are... View Details
  • 02 May 2000
  • Research & Ideas

Leading Professional Service Firms

consulting, architecture, engineering, research, and, increasingly, computer software development and technology systems integration firms. We also seek an international mix of participants. About half come from the US and the other half... View Details
Keywords: Re: Jay W. Lorsch; Accounting; Accounting; Accounting
  • September 2011 (Revised August 2013)
  • Case

China or the World? A Financial Reporting Strategy for Hong Kong's Capital Markets

By: Karthik Ramanna, Gwen Yu and G.A. Donovan
Set in 2010, the case discusses the strategic directions Hong Kong could pursue, particularly vis-a-vis China, as it seeks to preserve its preeminence in the region. In 2010, the Hong Kong Exchange announced that it would allow listed Chinese companies to report using... View Details
Keywords: Governance Compliance; Global Range; Local Range; Competitive Strategy; Global Strategy; Globalized Economies and Regions; Financial Reporting; International Accounting; Hong Kong
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  • Web

Business Analysis and Valuation Using Financial Statements - Course Catalog

through two main topics: Reporting strategy analysis: assessing a firm's value proposition and identifying its key value drivers and risks; evaluating the degree to which accounting policies and standards... View Details
  • 30 Sep 2008
  • First Look

First Look: September 30, 2008

privatization of Argentina's electricity sector and is now contemplating an even larger privatization opportunity in Peru. In deciding how much to bid in Peru, Endesa must account for the political context in which privatization is being... View Details
Keywords: Martha Lagace
  • 24 Oct 2012
  • Research & Ideas

Want People to Save More? Send a Text

basic savings account with a standard 0.3 percent real interest rate, similar to the highest available alternative in the Chilean market; a basic account combined with meetings... View Details
Keywords: by Kim Girard
  • Fast Answer

Securitization process and credit rating agencies

What resources are available on the securitization process, credit rating agencies and European covered bonds?   Databases Bloomberg - Use Mortgages function to get information on various forms of secured loans Standard &... View Details
  • Web

Curriculum | MBA

Technology and Operations Management Leadership & Organizational Behavior Joint Degree Program Seminar taught by HKS faculty Spring Term Business, Government, and the International Economy Finance II Strategy Leadership and Corporate... View Details
  • Web

Protecting Data at HBS | Information Technology

can be used, reused, or redistributed without restriction. DSL 2: Business Sensitive or unpublished data. Non-sensitive confidential information that may be shared internally within the Harvard community, or within a school, unit or... View Details
  • October 2011
  • Teaching Note

Bridging the GAAPs (TN)

By: Gwen Yu
Teaching Note for 111-114. View Details
Keywords: Equity; Financial Reporting; Investment Portfolio; Valuation; Framework; Adoption; Standards; Globalization
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  • 24 Apr 2014
  • News

Addressing roadblocks to innovation in health care

Innovation in health care is a national and international priority driven by demand for quality and universal access, yet it has proved very difficult to achieve. Regina E. Herzlinger, the Nancy R. McPherson Professor of Business... View Details
  • 16 Dec 2014
  • First Look

First Look: December 16

examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states'... View Details
Keywords: Sean Silverthorne
  • Profile

Durdana Achakzai

Pre-MBA International Program made such a huge difference. The professors and staff help you understand the case method through practice every day." That sense of welcome continued beyond the summer program into her first semester.... View Details
  • 01 Oct 2013
  • First Look

First Look: October 1

http://www.people.hbs.edu/liyer/BCCI_JEBO_Final_Sept2013.pdf August 2013 Contemporary Accounting Research The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers By: Bouwens, Jan, Margaret A. Abernethy,... View Details
Keywords: Sean Silverthorne
  • 16 Oct 2012
  • First Look

First Look: October 16

delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective, corporate accountability reporting can internalize certain externalities into firms'... View Details
Keywords: Sean Silverthorne
  • 01 Jun 2022
  • News

Making It Count

Weighted Accounts (IWA) Project has set about tackling accountability, a major hurdle on the path to an impact-driven economy. While the number of firms reporting their own ESG data has grown exponentially, and companies of all stripes... View Details
Keywords: Jen McFarland Flint
  • 30 Jun 2008
  • Research & Ideas

Rethinking Retirement Planning

trust was no doubt engendered in an earlier day when defined benefit (DB) pension plans were offered by lifelong employers like IBM and General Motors. Today, that system is all but extinct. Merton explains that employers underestimated the cost and risk of DB plans... View Details
Keywords: by Julia Hanna; Banking; Financial Services
  • Web

RCP Terms of Service - Research Computing Services

Usage and Policies RCP Terms of Service 4ms Please note that the RCS Terms of Service differ for internal (HBS) users and external (non-HBS) users, i.e., guests. Internal User Agreement for the HBS Research... View Details