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  • All HBS Web  (6,935)
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  • April 2012
  • Article

Bouncing Out of the Banking System: An Empirical Analysis of Involuntary Bank Account Closures

By: Dennis Campbell, F. Asis Martinez-Jerez and Peter Tufano
Using a new database, we document the factors that relate to the extent of involuntary consumer bank account closure resulting from excessive overdraft activity. Consumers who have accounts involuntarily closed for overdraft activity may have limited or no access to... View Details
Keywords: Mathematical Methods; Customers; Social Issues; Outcome or Result; Budgets and Budgeting; Forecasting and Prediction; Competition; Banks and Banking; Policy; Personal Characteristics; Credit; Employment; United States
Citation
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Campbell, Dennis, F. Asis Martinez-Jerez, and Peter Tufano. "Bouncing Out of the Banking System: An Empirical Analysis of Involuntary Bank Account Closures." Journal of Banking & Finance 36, no. 4 (April 2012): 1224–1235.
  • Article

Accounting Standards and the Globalisation of Indian Businesses

By: Gregory S. Miller and V.G. Narayanan
Keywords: Standards; Globalization; Business Ventures; India
Citation
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Miller, Gregory S., and V.G. Narayanan. "Accounting Standards and the Globalisation of Indian Businesses." Chartered Accountant 54, no. 1 (July 2005): 50–52.
  • 1986
  • Other Unpublished Work

Block Grants and the Accountability of Capital Spending

By: Dutch Leonard and Howard L. Frant
Keywords: Sovereign Finance; Capital; Spending
Citation
Related
Leonard, Dutch, and Howard L. Frant. "Block Grants and the Accountability of Capital Spending." U.S. Urban Mass Transportation Administration, January 1986.
  • 1987
  • Book

Relevance Lost: The Rise and Fall of Management Accounting

By: Robert S. Kaplan and H. Thomas Johnson
Keywords: Accounting; Management
Citation
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Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.
  • September 2014
  • Article

Accounting Standards and International Portfolio Holdings

By: Gwen Yu and Aida Sijamic Wahid
Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset... View Details
Keywords: IFRS; Home Bias; Cross-cultural/cross-border; Information Asymmetry; Mutual Funds; International Relations
Citation
SSRN
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Yu, Gwen, and Aida Sijamic Wahid. "Accounting Standards and International Portfolio Holdings." Accounting Review 89, no. 5 (September 2014): 1895–1930. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
  • 1995
  • Working Paper

Research Investigating the Economic Consequences of Accounting Standards

By: R. H. Holthausen and Krishna G. Palepu
Citation
Related
Holthausen, R. H., and Krishna G. Palepu. "Research Investigating the Economic Consequences of Accounting Standards." Harvard Business School Working Paper, No. 95-078, January 1995.
  • 1990
  • Chapter

Limitations of Cost Accounting in Advanced Manufacturing Environments

By: Robert S. Kaplan
Keywords: Cost Accounting; Manufacturing Industry
Citation
Related
Kaplan, Robert S. "Limitations of Cost Accounting in Advanced Manufacturing Environments." In Measures for Manufacturing Excellence, edited by Robert S. Kaplan, 15–38. Boston: Harvard Business School Press, 1990.
  • 14 Nov 2012
  • Research & Ideas

New Agenda for Corporate Accountability Reporting

How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details
Keywords: by Martha Lagace; Accounting; Energy; Utilities
  • 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
Citation
Related
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.)
  • April 1972
  • Article

Investor Evaluation of Accounting Information: Some Empirical Evidence

By: Robert S. Kaplan and Richard Roll
Keywords: Accounting; Information
Citation
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Kaplan, Robert S., and Richard Roll. "Investor Evaluation of Accounting Information: Some Empirical Evidence." Journal of Business 45 (April 1972): 225–257.
  • 1999
  • Other Unpublished Work

Demand for and use of Global Account Management

Keywords: Management; Accounting; Global Range
Citation
Related
Villalonga, Belen, David Montgomery, and George Yip. "Demand for and use of Global Account Management." Marketing Science Institute Report, March 1999. (Refereed.)
  • Research Summary

Of Measurement and Mission: Accounting for Performance in Non-Governmental Organizations

By: Debora L. Spar
As members of civil society NGOs would seem to have a built-in proclivity towards representation: towards working on behalf of some group of people, or toward some specific goal. Yet in practice such moments of accountability are rare. Unlike other social agents,... View Details
  • April 1985
  • Article

The Effect of Bonus Schemes on Accounting Decisions

By: Paul M. Healy
Keywords: Compensation and Benefits; Accounting; Decision Making
Citation
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Healy, Paul M. "The Effect of Bonus Schemes on Accounting Decisions." Journal of Accounting & Economics 7, nos. 1-3 (April 1985): 85–107.
  • June 2025
  • Case

Accounting for OpenAI at Microsoft

By: Jonas Heese, Joseph Pacelli, Nicole Zelazko and Michael Norris
In early 2025, Microsoft was evaluating the impact of its $14 billion investment in OpenAI. As OpenAI’s computing needs expanded, Microsoft positioned Azure as the exclusive provider for training and inference of their large language models. Despite the scale of the... View Details
Keywords: Accounting; Financial Reporting; Revenue Recognition; Corporate Finance; Capital; Investment; Revenue; AI and Machine Learning; Valuation; Governance; Technology Industry; Financial Services Industry; Web Services Industry; Information Technology Industry; United States
Citation
Educators
Related
Heese, Jonas, Joseph Pacelli, Nicole Zelazko, and Michael Norris. "Accounting for OpenAI at Microsoft." Harvard Business School Case 125-118, June 2025.
  • October 1992 (Revised October 1993)
  • Case

MCI Communications Corporation: National Accounts Program (Condensed)

By: Frank V. Cespedes
Concerns the early stages of a major-account program at MCI, a telecommunications firm seeking to penetrate the corporate-account market. Among the issues are: 1) coordination of field sales efforts with national account selling efforts; 2) sales strategy for major... View Details
Keywords: Accounting; Decision Choices and Conditions; Training; Compensation and Benefits; Management Practices and Processes; Marketing Strategy; Groups and Teams; Sales
Citation
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Cespedes, Frank V. "MCI Communications Corporation: National Accounts Program (Condensed)." Harvard Business School Case 593-044, October 1992. (Revised October 1993.)
  • Research Summary

Monetary and Non-monetary Incentives

By: Susanna Gallani
In this line of research, Prof. Gallani explores the interplay between monetary and non-monetary incentives in organization. In particular, she explores the effectiveness of non-monetary motivation mechanisms, including mission statements and company values, feedback,... View Details
Keywords: Non-monetary Rewards; Rewards And Penalties; Feedback; Span Of Support; Social Pressure
  • March 22, 2016
  • Article

The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?

By: Christopher Marquis, Michael W. Toffel and Yanhua Zhou
This article is a layman summary of "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," published in Organization Science 27, no. 2 (March–April 2016): 483–504. View Details
Keywords: Reporting; Environmental Performance; Civil Society; Corporate Disclosure; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Civil Society or Community; Environmental Sustainability
Citation
Read Now
Related
Marquis, Christopher, Michael W. Toffel, and Yanhua Zhou. "The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?" Work In Progress (American Sociological Association blog) (March 22, 2016). (Reprinted as Environmental disclosure: corporate accountability or greenwashing?” LSE Business Review, June 9, 2016.)
  • November 1987
  • Background Note

The Magic Matrix: Products and Accounts

By: Benson P. Shapiro
Describes an interfunctional approach to product mix management and account selection. The approach uses a matrix of products and accounts. Also describes the concepts and implementation of the approach. View Details
Keywords: Marketing Strategy; Product Marketing; Customers
Citation
Educators
Purchase
Related
Shapiro, Benson P. "The Magic Matrix: Products and Accounts." Harvard Business School Background Note 588-006, November 1987.
  • 2015
  • Working Paper

Auditor Lobbying on Accounting Standards

By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected... View Details
Keywords: Auditors; FASB; GAAP; Lobbying; Fair Value Accounting; Accounting Audits
Citation
Related
Allen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 15-055, December 2014. (Winner of the American Accounting Association Western Conference Best Paper Award.)
  • 03 Mar 2003
  • What Do You Think?

Are Conditions Right for the Next Accounting Scandal?

Summing Up Responses to this month's column lead one to conclude that we can expect that more major accounting scandals are in our future. Causes, according to these thoughtful comments, range from the consolidation View Details
Keywords: by James Heskett; Accounting; Accounting
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