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Show Results For
- All HBS Web
(6,938)
- People (11)
- News (1,689)
- Research (3,963)
- Events (36)
- Multimedia (146)
- Faculty Publications (2,858)
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- 1995
- Working Paper
Research Investigating the Economic Consequences of Accounting Standards
By: R. H. Holthausen and Krishna G. Palepu
- 2018
- Other Teaching and Training Material
Financial Accounting Reading: Shareholders' Equity
By: Suraj Srinivasan
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help students master complex concepts.
This is a standalone reading designed to introduce... View Details
This is a standalone reading designed to introduce... View Details
Srinivasan, Suraj. "Financial Accounting Reading: Shareholders' Equity." Core Curriculum Readings Series. Boston: Harvard Business Publishing 5075, 2018.
- 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
- 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
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.)
- February 2008 (Revised November 2010)
- Background Note
Accounting for Business Combinations: Acquisition Method
By: David F. Hawkins and F. Asis Martinez Jerez
A technical note reviewing business combinations and Goodwill accounting under the Statement of Financial Accounting Standards, No. 141R. View Details
Hawkins, David F., and F. Asis Martinez Jerez. "Accounting for Business Combinations: Acquisition Method." Harvard Business School Background Note 108-067, February 2008. (Revised November 2010.)
- 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
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.)
- 1999
- Other Unpublished Work
Demand for and use of Global Account Management
- April 1985
- Article
The Effect of Bonus Schemes on Accounting Decisions
By: Paul M. Healy
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
- Article
Accounting Standards and the Globalisation of Indian Businesses
By: Gregory S. Miller and V.G. Narayanan
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
- 1990
- Chapter
Limitations of Cost Accounting in Advanced Manufacturing Environments
By: Robert S. Kaplan
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.
- 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 1972
- Article
Investor Evaluation of Accounting Information: Some Empirical Evidence
By: Robert S. Kaplan and Richard Roll
Kaplan, Robert S., and Richard Roll. "Investor Evaluation of Accounting Information: Some Empirical Evidence." Journal of Business 45 (April 1972): 225–257.
- November 1987
- Background Note
The Magic Matrix: Products and Accounts
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
Shapiro, Benson P. "The Magic Matrix: Products and Accounts." Harvard Business School Background Note 588-006, November 1987.
- 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
- 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
Cespedes, Frank V. "MCI Communications Corporation: National Accounts Program (Condensed)." Harvard Business School Case 593-044, October 1992. (Revised October 1993.)
- 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
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.)
- 28 Sep 2009
- Research & Ideas
Improving Accountability at the World Bank
accountability and effectiveness today? What should it do about them? With a detailed description of the Bank's challenges of democratic accountability, its constraints, and... View Details
Keywords: by Alnoor Ebrahim