International Accounting Standards - Publications - Faculty & Research

24 Jun 2014
First Look

First Look: June 24

Pfizer, as well as nonprofits and international government agencies, the authors show how successful leaders of innovation don't create a vision and try to make innovation happen themselves. Rather, they create and sustain a culture where... View Details

Keywords: Sean Silverthorne

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

Citation

Purchase

01 Feb 1998
News

Former HBS Dean Fouraker Dies at 74

professor at Pennsylvania State University. He quickly made his mark at HBS as an effective and highly regarded teacher in the MBA and Executive Education Programs, while also taking leadership roles in the administration of the School's View Details

01 Sep 2009
News

Faculty Research Online

HBS Working Knowledge vault about building a business in a down economy, motivating the troops, and other current topics. See http://hbswk.hbs.edu/item/6232.html. Why Do Countries Adopt International Financial Reporting Standards? Why do... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services; News, Library, Internet, and Other Services; Information

23 Feb 2004
Research & Ideas

How Corporate Responsibility is Changing in Asia

To what extent do multinational corporations have an institutional obligation to the Asian countries in which they serve, and does that obligation include holding higher standards than Asian law requires? These questions were debated at... View Details

Keywords: by Julia Hanna

29 Jan 2019
First Look

New Research and Ideas, January 29, 2019

which could falsely create the appearance that readmission rates are changing more in the treatment than in the control group. Accounting for the revised standards reduced the decline in risk-adjusted... View Details

Keywords: Dina Gerdeman

01 Dec 2017
News

Environmental Impact

Investments and a former US Ambassador to Austria, focuses her philanthropy on three areas: environmental conservation, education, and international economic development. She and her husband, Craig, the telecommunications pioneer who... View Details

19 Nov 2012
Research & Ideas

LEED-ing by Example

services that are friendly to the environment (a 1993 US executive order) and to "stimulate the use of green standards in private procurement" (a 2008 communication from the Commission of the European Communities). But despite these... View Details

Keywords: by Carmen Nobel; Construction; Real Estate; Energy; Utilities

Web

Encrypting Emails | Information Technology

will allow HBS faculty and staff that use Microsoft O365 safely send an email and/or a file attachment that contains Level 4 data or below, securely, to internal or external recipients. When using this feature, both the email contents and... View Details

03 Jun 2008
First Look

First Look: June 3, 2008

China‘s income inequality has risen rapidly over that same time frame, Vietnam‘s has only grown moderately. Structural and socio-cultural determinants fail to account for these divergent pathways. Existing political variables are also... View Details

Keywords: Martha Lagace

09 Jun 2003
Research & Ideas

The Benefits of “Not Invented Here”

internally focused manner. Innovation today must be managed as an open system, with a far greater external focus. Q: Which companies today are the best examples of open innovation, and why? A: IBM, Intel, and Procter & Gamble all... View Details

Keywords: by Sean Silverthorne

01 Jun 1999
News

Joel Bines

offered by his parents, who, he says, "taught me the value of extending myself and working hard." Bines's forays into the unfamiliar began just after his graduation from Bates College. After serving as a student intern for the... View Details

Keywords: Eileen K. McCluskey

24 Aug 2009
Research & Ideas

SuperCorp: Values as Guidance System

internalize and use them in practice. “Societal purpose and values help meet an emerging public demand.” For vanguard companies, grounding strategy—which businesses to pursue and how—in a sense of wider societal purpose provides many... View Details

Keywords: by Rosabeth Moss Kanter

01 Dec 2020
News

Two Truths and a Lie About 5G

Illustration by Mengxin Li After years of speculation, 2020 was meant to be a big year for the implementation of 5G, the fifth generation of standards for broadband cellular networks. And somewhere between a pandemic and a mountain of... View Details

Keywords: Jen McFarland Flint

21 Aug 2008
News

Stylin’ at Gallatin

Council. For example, dual-flush toilets and low-flow shower heads and sink aerators reduce water use by 30 percent when compared to a standard building. Sensors adjust indoor lighting by taking available natural light into View Details

Keywords: Business Schools & Computer & Management Training; Educational Services

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

16 Sep 2008
First Look

First Look: September 16, 2008

commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 - Investment Property.... View Details

02 Jul 2015
Op-Ed

The Future of the Greek Economy

not just the politically connected or the business elite. Necessary steps to ensure this include the promotion of transparency in government affairs through the adoption of high-quality standards for government View Details

Keywords: by Laura Alfaro, Dante Roscini & George Serafeim; Banking

27 May 2009
First Look

First Look: May 27, 2009

events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting convergence yet spurred... View Details