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  • January 2011 (Revised July 2011)
  • Case

Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants

By: David F. Hawkins
Analyst questions the value of accounting measurement of earnings per share and stock option costs for equity valuation purposes. View Details
Keywords: Earnings Management; Business Earnings; Employee Stock Ownership Plan; Stock Shares; Employee Ownership; Stock Options; Equity; Accounting Audits; Valuation; Profit Sharing; Accounting Industry
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  • 03 Jan 2018
  • What Do You Think?

In the Wake of #MeToo, Should Corporate Boards Hire Compliance Officers?

systems." Citing Robert Clarke, past Dean of Harvard Law School, Joe recalled Clarke noted that "Boards could be stewards of the corporation, looking after its long term health, or compliance officers using the Board's time to View Details
Keywords: by James Heskett
  • 03 Nov 2009
  • First Look

First Look: Nov. 3

self-report of the licensee. The self-reporting aspect of the environment gives rise to demand for auditing by the licensor or third-party attestation by the licensee. We characterize the optimal royalty contract, accounting system choice... View Details
Keywords: Martha Lagace
  • 10 Aug 2010
  • First Look

First Look: August 10

organizations that adopt it within a highly scrutinized regulatory environment but absent in a direct regulatory threat. The Quest for the 'Holy Grail' of Integrated Financial and CSR Reporting Authors:Robert Eccles and Michael Krzus... View Details
Keywords: Martha Lagace
  • December 2004
  • Article

Market Valuation and Merger Waves

By: Matthew Rhodes-Kropf and S. Viswanathan
Does valuation affect mergers? Data suggest that periods of stock merger activity are correlated with high market valuations. The naïve explanation that overvalued bidders wish to use stock is incomplete because targets should not be eager to accept stock. However, we... View Details
Keywords: Mergers and Acquisitions; Valuation; Market Transactions; Value; Cash; Stocks; Corporate Social Responsibility and Impact; Bids and Bidding; Market Design; Stock Shares; Accounting Audits; Performance Evaluation
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  • 19 Oct 2010
  • First Look

First Look: October 19, 2010

Southwest Airlines One Report, combing financial and nonfinancial performance information. This case examines Southwest's environmental and corporate social responsibility (CSR) reports produced in the two years preceding 2009 and follows... View Details
Keywords: Sean Silverthorne
  • 20 Jan 2003
  • Research & Ideas

Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School

inadequate disclosure rules were cracks in the financial infrastructure, options were the rocket fuel that blew the cracks wide open, with some disastrous results. I think all the attention being paid to the current problems—particularly... View Details
Keywords: by Garry Emmons
  • 10 May 2011
  • First Look

First Look: May 10

Working PapersMandatory IFRS Adoption and Financial Statement Comparability Authors:Francois Brochet, Alan Jagolinzer, and Edward J. Riedl Abstract This study examines the effect of mandatory International View Details
Keywords: Sean Silverthorne
  • 19 Jun 2007
  • First Look

First Look: June 19, 2007

demand for auditing by the licensor. We characterize the optimal royalty contract, accounting system choice by the licensee, and audit strategy choice by the licensor. We show when the owner prefers to... View Details
Keywords: Martha Lagace
  • 28 Apr 2003
  • Research & Ideas

Shareholders Key to Corporate Reform

be actually brought home to the investor." Most of our social contracts are built on the assumption that individual accountability influences human behavior. Indeed, the recent move by the SEC to require CEOs to personally attest to their companies' View Details
Keywords: by Cynthia A. Montgomery & Rhonda Kaufman
  • 26 Mar 2013
  • First Look

First Look: March 26

conducted by OWS, and allows students to understand implications of the growth strategy for financial performance and valuation. Additionally, the case highlights the role of corporate boards and audit... View Details
Keywords: Sean Silverthorne
  • 05 Jul 2011
  • First Look

First Look: July 5

of IFRS Authors:Karthik Ramanna and Ewa Sletten Abstract If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several... View Details
Keywords: Sean Silverthorne
  • 05 Apr 2011
  • First Look

First Look: April 5

Contractors. oDesk's online marketplace also includes a payment platform and tools that allow Employers to audit and verify Contractors' work and time sheets. oDesk collects commissions, approximately 10% of gross services, on all work... View Details
Keywords: Sean Silverthorne
  • 07 Oct 2002
  • Research & Ideas

What Leaders Need to Do To Restore Investor Confidence

look at the design of option plans and be much more careful about the rate at which they vest. There'll be talk about whether some of the proceeds should go into incentive banks, with a claw-back if there's poor performance. We'll talk about whether directors on View Details
Keywords: by Harvard Management Update
  • January 2024
  • Supplement

Accounting Red Flags or Red Herrings at Catalent? (B)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Pharmaceutical Industry; Accounting Industry; United States
Related
  • 25 Feb 2014
  • First Look

First Look: February 25

in the country's economy during the past two decades, have brought together a group of economists and political scientists to systematically examine the impact of a wide range of factors affecting the economy's collapse, from the cost of labor regulation and the... View Details
Keywords: Sean Silverthorne
  • 16 Sep 2008
  • First Look

First Look: September 16, 2008

  Working PapersMarket Reaction to the Adoption of IFRS in Europe Authors:Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer, and Edward J. Riedl Abstract This study examines the European stock market reaction to sixteen events associated with the adoption of... View Details
  • 03 Jan 2007
  • First Look

First Look: January 3, 2007

available for download Banking Deregulation, Financial Constraints, and Entrepreneurship Authors:William R. Kerr and Ramana Nanda Abstract We study how U.S. branch banking deregulations affected the entry of new firms in the non-financial... View Details
Keywords: Sean Silverthorne
  • 05 May 2003
  • Research & Ideas

Sharing the Responsibility of Corporate Governance

which require full and fair disclosure of the financial performance of companies and of the risks associated with their business. This attitude is reminiscent of the Roaring Twenties when, according to Representative (and later Speaker of... View Details
Keywords: by Carla Tishler
  • 06 Aug 2013
  • First Look

First Look: August 6

http://www.cengage.com/aushed/instructor.do?disciplinenumber=1028&product_isbn=9781133626701&courseid=MN05&codeid=2A3A&sortBy=copyrightYear&sortByShow=all August 2013 Journal of Financial Economics Accountability of... View Details
Keywords: Anna Secino

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