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Show Results For
- All HBS Web
(2,119)
- People (3)
- News (424)
- Research (1,341)
- Events (7)
- Multimedia (4)
- Faculty Publications (642)
- Forthcoming
- Article
Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?
By: Yi Ru, Ronghuo Zheng and Yuan Zou
We investigate the impact of observing peers’ information acquisition on financial analysts’ allocation of attention. Using the timely disclosure mandate by the Shenzhen Stock Exchange as a setting, we find that, shortly after analysts observe that a firm has been... View Details
Keywords: Corporate Disclosure; Information; Financial Institutions; Accounting; Financial Markets; Financial Services Industry; China
Ru, Yi, Ronghuo Zheng, and Yuan Zou. "Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?" Journal of Accounting Research (forthcoming). (Pre-published online March 3, 2025.)
- Web
GDPR & Other Data Privacy Laws | Information Technology
affected individuals, taking into account the scope and purposes of such processing and the nature of the data. The GDPR identifies the following categories of data as meriting special protection: identifiable personal View Details
- 02 Sep 2009
- Working Paper Summaries
Information Risk and Fair Value: An Examination of Equity Betas and Bid-Ask Spreads
- July 2008
- Teaching Note
The Politics and Economics of Accounting for Goodwill at Cisco Systems (TN) (A) and (B)
By: Karthik Ramanna
Teaching Note for [109002] and [109003]. View Details
- Winter 2013
- Article
Mandatory IFRS Adoption and Financial Statement Comparability
By: Francois Brochet, Alan Jagolinzer and Edward J. Riedl
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al., 2008),... View Details
Keywords: IFRS; Comparability; Private Information; Insider Trading; Ethics; Standards; Financial Statements
Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1373–1400.
- Web
Online Security for You and your Family | Information Technology
Online Security for You and your Family Adopting good cybersecurity habits is crucial for protecting your personal information and digital life. In today's interconnected world, cyber threats like identity theft, hacking, and phishing are... View Details
- 1998
- Other Unpublished Work
Pursuing Value: The Information Reporting Gap in the United Kingdom
By: Robert G. Eccles Jr. and Ian Coleman
- May 2010
- Article
Elections and Discretionary Accruals: Evidence from 2004
By: Karthik Ramanna and Sugata Roychowdhury
We examine the accrual choices of outsourcing firms with links to U.S. congressional candidates during the 2004 elections, when corporate outsourcing was a major campaign issue. We find that politically connected firms with more extensive outsourcing activities have... View Details
Keywords: Political Economy; Accounting Information; Accruals Management; Campaign Contributions; Discretionary Accruals; Election Outcomes; Political Currency; Political Process; Social Issues; Political Elections; Job Cuts and Outsourcing; Motivation and Incentives; Earnings Management; Welfare; United States
Ramanna, Karthik, and Sugata Roychowdhury. "Elections and Discretionary Accruals: Evidence from 2004." Journal of Accounting Research 48, no. 2 (May 2010): 445–475. (Solicited for presentation at the 2009 Journal of Accounting Research Conference.)
- 29 Aug 2011
- Research & Ideas
Decoding Insider Information and Other Secrets of Old School Chums
together. What's more, knowing whether two congressional members went to the same college can help predict the outcome of pending legislation on the Senate floor. “And so we got to thinking, if a school connection makes information flow... View Details
- Web
Using Cloud Storage & Services at HBS | Information Technology
OneDrive or Dropbox, whether that data is your own personal data or Harvard business data. Data Security Your Harvard account now offers you access to both Microsoft OneDrive and Dropbox. Both are excellent services and have been approved... View Details
- July 2008
- Supplement
The Politics and Economics of Accounting for Goodwill at Cisco Systems (A) and (B) Teaching Note (CW)
By: Karthik Ramanna
- 1998
- Other Unpublished Work
Pursuing Value: The Information Reporting Gap in the U.S. Capital Markets
By: Robert G. Eccles Jr. and Harold D. Kahn
- 1999
- Other Unpublished Work
Pursuing Value: The Information Reporting Gap in the Dutch Capital Markets
By: Robert G. Eccles Jr. and Jos A. Nijhuis
- 1998
- Other Unpublished Work
Pursuing Value: The Information Reporting Gap in the Swiss Capital Markets
By: Robert G. Eccles Jr. and Peter F. Weibel
- April 2011
- Teaching Note
Neck & Neck: Leveraging the Club Neck Information (TN)
Teaching Note for 111112. View Details
- Web
Fraudulent Mobile Payment Alerts on the Rise | Information Technology
by calling the phone number on their website to verify the suspicious account activity. Never share personal account information over text or phone calls — legitimate... View Details
- December 2012
- Article
Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment
By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires managers to estimate the current fair value of goodwill to determine goodwill write-offs. In promulgating the standard, the FASB predicted managers will, on average, use the fair value estimates to convey private information on future cash flows. The... View Details
Keywords: Goodwill Impairment; Fair-value Accounting; FASB; SFAS 142; Fair Value Accounting; Standards; Cash Flow; Agency Theory; Motivation and Incentives; Forecasting and Prediction; Goodwill Accounting
Ramanna, Karthik, and Ross L. Watts. "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment." Review of Accounting Studies 17, no. 4 (December 2012): 749–780.
- Web
About IT: IT Planning and Service Delivery Team Profile | Information Technology
smoothly by rationalizing and prioritizing the work that IT does. They are the behind-the-scenes enablers that empower HBS IT to operate with precision and agility, and assist teams across HBS IT to make informed decisions, streamline... View Details
- 1998
- Other Unpublished Work
Pursuing Value: The Information Reporting Gap in the Italian Capital Markets
By: Robert G. Eccles Jr. and Luca Lupone