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  • All HBS Web  (4,901)
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  • November 2011
  • Article

The Role of the Board in Accelerating the Adoption of Integrated Reporting

By: Robert G. Eccles and George Serafeim
This report examines the concept of integrated reporting and its current state of adoption around the globe. It also discusses the benefits to both companies and society and recommends ways boards can help their organizations accelerate the implementation of integrated... View Details
Keywords: Cost vs Benefits; Governing and Advisory Boards; Corporate Social Responsibility and Impact; Integrated Corporate Reporting; Social Issues; Global Range; Adoption
Citation
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Eccles, Robert G., and George Serafeim. "The Role of the Board in Accelerating the Adoption of Integrated Reporting." Director Notes (The Conference Board) (November 2011).
  • 20 Oct 2010
  • Research & Ideas

HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability

The development of corporate integrated reporting (IR) standards has the promise to be one of the great business innovations of the 21st century, and could be pivotal in restoring public trust in business institutions, Harvard Business... View Details
Keywords: by Sean Silverthorne; Accounting
  • August 2020
  • Article

Does Spending Money on Others Promote Happiness? A Registered Replication Report

By: Lara B. Aknin, Elizabeth W. Dunn, Jason Proulx, Iris Lok and Michael I. Norton
Research indicates that spending money on others—prosocial spending—leads to greater happiness than spending money on oneself (e.g., Dunn, Aknin, & Norton, 2008, 2014). These findings have received widespread attention because they offer insight into why people engage... View Details
Keywords: Prosocial Spending; Generosity; Well-being; Replication; Happiness; Behavior; Spending
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Aknin, Lara B., Elizabeth W. Dunn, Jason Proulx, Iris Lok, and Michael I. Norton. "Does Spending Money on Others Promote Happiness? A Registered Replication Report." Journal of Personality and Social Psychology 119, no. 2 (August 2020).
  • Research Summary

Report - Telegraphs, Shrinking Economic Distances? A preliminary enquiry (1870s-1912)

<< forthcoming on Business Archives: Sources & History >>
This is a very preliminary report on sources and data for my research on telegraphs. Telegraphs are usually analysed in the context of railway expansion and the literature... View Details
  • 23 Sep 2009
  • Working Paper Summaries

Operational Failures and Problem Solving: An Empirical Study of Incident Reporting

Keywords: by Julia Adler-Milstein, Sara J. Singer & Michael W. Toffel; Health
  • January 1996
  • Case

Union Camp Corporation: Analyzing an Annual Report

By: William J. Bruns Jr.
Keywords: Annual Reports
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Bruns, William J., Jr. "Union Camp Corporation: Analyzing an Annual Report." Harvard Business School Case 196-114, January 1996.
  • June 2005 (Revised July 2009)
  • Case

Financial Reporting Problems at Molex, Inc. (A)

By: Paul M. Healy
Following an accounting problem at Molex, the firm's auditors request changes in management. The board of directors has to decide whether the auditors' concerns have merit or whether, as management argues, the accounting issue is immaterial. View Details
Keywords: Managerial Roles; Governing and Advisory Boards; Financial Reporting; Relationships; Resignation and Termination; Accounting Audits
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Healy, Paul M. "Financial Reporting Problems at Molex, Inc. (A)." Harvard Business School Case 105-082, June 2005. (Revised July 2009.)
  • 1965
  • Article

Group Decision Making: A Report of an Experimental Study

By: Joseph L. Bower
When a group of people must decide on some one action, such as where shall we go out to dinner, or in an investment club which stock shall we buy, how do the individual members come to a decision that affords the best resolution of the question at hand for the group as... View Details
Keywords: Groups and Teams; Decision Making; Conflict Management
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Bower, Joseph L. "Group Decision Making: A Report of an Experimental Study." Behavioral Science 10, no. 3 (1965): 277–289.
  • 2009
  • Working Paper

Operational Failures and Problem Solving: An Empirical Study of Incident Reporting

By: Julia Rose Adler-Milstein, Sara J. Singer and Michael W. Toffel
Operational failures occur in all industries with consequences that range from minor inconveniences to major catastrophes. Many organizations have implemented incident reporting systems to highlight actual and potential operational failures in order to encourage... View Details
Keywords: Communication Strategy; Legal Liability; Management Practices and Processes; Service Operations; Failure; Health Industry
Citation
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Adler-Milstein, Julia Rose, Sara J. Singer, and Michael W. Toffel. "Operational Failures and Problem Solving: An Empirical Study of Incident Reporting." Harvard Business School Working Paper, No. 10-017, September 2009. (August 2009.)
  • April 1994
  • Article

Read 1993 Annual Reports to Understand 1994 Profits

By: David F. Hawkins
Keywords: Annual Reports; Profit
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Hawkins, David F. "Read 1993 Annual Reports to Understand 1994 Profits." Accounting Bulletin, no. 23 (April 1994).
  • November 2019
  • Article

Many Medicare Beneficiaries with Serious Illness Report Financial Hardships Despite Coverage

By: Michael Anne Kyle, Robert J Blendon, John M Benson, Melinda K Abrams and Eric C Schneider
In a national survey, seriously ill Medicare beneficiaries described financial hardships resulting from their illness—despite high beneficiary satisfaction with Medicare overall and the fact that many have supplemental insurance. About half reported a serious problem... View Details
Keywords: Medicare; Health Care and Treatment; Cost; Financial Condition
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Kyle, Michael Anne, Robert J Blendon, John M Benson, Melinda K Abrams, and Eric C Schneider. "Many Medicare Beneficiaries with Serious Illness Report Financial Hardships Despite Coverage." Health Affairs 38, no. 11 (November 2019): 1801–1806.
  • September 2010 (Revised July 2012)
  • Case

Citigroup 2007: Financial Reporting and Regulatory Capital

By: Suraj Srinivasan, Edward J. Riedl and Sharon Katz
This case introduces 1) financial statements for banks, 2) basic regulatory capital calculations, and 3) actions Citigroup must consider under a scenario of continued losses/fair value declines in 2008 (leading to potential violation of regulatory capital). View Details
Keywords: Fair Value Accounting; Financial Reporting; Financial Statements; Financial Crisis; Capital; Financial Strategy; Governing Rules, Regulations, and Reforms; Banking Industry; United States
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Srinivasan, Suraj, Edward J. Riedl, and Sharon Katz. "Citigroup 2007: Financial Reporting and Regulatory Capital." Harvard Business School Case 111-041, September 2010. (Revised July 2012.)
  • April 2018 (Revised July 2023)
  • Technical Note

Whistleblower Legislation in the Context of Financial Reporting

By: Aiyesha Dey, Jonas Heese and James Weber
This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act. View Details
Keywords: Whistleblower; Sarbanes-Oxley; Dodd-Frank; False Claims Act; Securities And Exchange Commission; Government Legislation; Financial Reporting; United States
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Dey, Aiyesha, Jonas Heese, and James Weber. "Whistleblower Legislation in the Context of Financial Reporting." Harvard Business School Technical Note 118-090, April 2018. (Revised July 2023.)
  • 2009
  • Report

State of the Region Report 2009: Boosting the Top of Europe

By: Christian H.M. Ketels
The 2009 State of the Region Report, the sixth in this series of annual evaluations of competitiveness and cooperation across the Baltic Sea Region, provides a perspective on the radical change in the economic climate of the Region over the last year. The Report puts... View Details
Keywords: Economic Growth; Financial Crisis; Macroeconomics; Competitive Strategy; Cooperation; Baltic Countries; European Union
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Ketels, Christian H.M. "State of the Region Report 2009: Boosting the Top of Europe." Report Series, Baltic Development Forum, Copenhagen, October 2009.
  • June 1993
  • Teaching Note

General Mills, Inc. Analyzing an Annual Report

By: William J. Bruns Jr.
Teaching Note for (9-193-143). View Details
Citation
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Bruns, William J., Jr. "General Mills, Inc. Analyzing an Annual Report." Harvard Business School Teaching Note 193-162, June 1993.
  • May 1991
  • Background Note

Analysis and Reporting of Long-Lived Tangible Assets

By: David F. Hawkins
Keywords: Assets
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Hawkins, David F. "Analysis and Reporting of Long-Lived Tangible Assets." Harvard Business School Background Note 191-144, May 1991.
  • October 1996
  • Article

International Accounting Standards: Interim Financial Reporting Principles Proposed

By: David F. Hawkins
Keywords: Financial Reporting; Accounting; Standards
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Hawkins, David F. "International Accounting Standards: Interim Financial Reporting Principles Proposed." Accounting Bulletin, no. 42 (October 1996).
  • December 2006
  • Supplement

Financial Reporting Problems at Molex, Inc. (C)

By: Paul M. Healy
Keywords: Financial Reporting; Problems and Challenges; Technology Industry
Citation
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Healy, Paul M. "Financial Reporting Problems at Molex, Inc. (C)." Harvard Business School Supplement 107-049, December 2006.
  • April 2006
  • Article

A Progress Report on U.S. Corporate Governance

By: Jay W. Lorsch
Keywords: Corporate Governance; Reports; United States
Citation
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Lorsch, Jay W. "A Progress Report on U.S. Corporate Governance." Corporate Governance in Canada and the United States: A Comparative View. One Issue, Two Voices, no. 5 (April 2006): 2–8.
  • 1997
  • Book

Corporate Financial Reporting and Analysis: Text and Cases

By: David F. Hawkins
Keywords: Finance; Reports; Theory; Cases
Citation
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Hawkins, David F. Corporate Financial Reporting and Analysis: Text and Cases. 4th ed. Homewood, IL: Irwin/McGraw-Hill, 1997.
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