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Show Results For
- All HBS Web
(4,871)
- People (2)
- News (1,314)
- Research (2,587)
- Events (20)
- Multimedia (60)
- Faculty Publications (1,577)
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- May 1991
- Background Note
Analysis and Reporting of Long-Lived Tangible Assets
By: David F. Hawkins
Keywords: Assets
Hawkins, David F. "Analysis and Reporting of Long-Lived Tangible Assets." Harvard Business School Background Note 191-144, May 1991.
- April 1994
- Article
Read 1993 Annual Reports to Understand 1994 Profits
By: David F. Hawkins
Hawkins, David F. "Read 1993 Annual Reports to Understand 1994 Profits." Accounting Bulletin, no. 23 (April 1994).
- May 2015
- Article
Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting
By: Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu
We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S. listed foreign firms is significantly lower than that of comparable U.S. firms and that the difference depends on the firm's home country... View Details
Keywords: Accounting Restatements; Home Country Enforcement; Earnings Management; Globalized Firms and Management; Law; Financial Reporting; Financial Markets; Cross-Cultural and Cross-Border Issues
Srinivasan, Suraj, Aida Sijamic Wahid, and Gwen Yu. "Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting." Accounting Review 90, no. 3 (May 2015): 1201–1240.
- 2014
- Working Paper
Private Equity's Diversification Illusion: Economic Comovement and Fair Value Reporting
By: Kyle Travis Welch
This study examines how accounting has informed private equity diversification claims and demand for private equity investments. Despite research showing private equity lacks portfolio diversification benefits, those marketing private equity assets continue to... View Details
Keywords: Fair Value; Access To Capital; IAS 39; FAS No. 157; FASB; IASB; ASC 820; Covariance Risk; Accounting Beta; Accounting; Private Sector; Valuation; Corporate Finance; Asset Management; Cost of Capital; Private Equity; Accounting Industry; Financial Services Industry; Europe; North and Central America
Welch, Kyle Travis. "Private Equity's Diversification Illusion: Economic Comovement and Fair Value Reporting." Working Paper, January 2014.
- October 1996
- Article
International Accounting Standards: Interim Financial Reporting Principles Proposed
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: Interim Financial Reporting Principles Proposed." Accounting Bulletin, no. 42 (October 1996).
- 1997
- Book
Corporate Financial Reporting and Analysis: Text and Cases
By: David F. Hawkins
Hawkins, David F. Corporate Financial Reporting and Analysis: Text and Cases. 4th ed. Homewood, IL: Irwin/McGraw-Hill, 1997.
- 18 Aug 2011
- Working Paper Summaries
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
- September 1992 (Revised April 1993)
- Case
General Mills, Inc. 1992: Analyzing an Annual Report
By: William J. Bruns Jr. and Marc H. Zablatsky
Bruns, William J., Jr., and Marc H. Zablatsky. "General Mills, Inc. 1992: Analyzing an Annual Report." Harvard Business School Case 193-043, September 1992. (Revised April 1993.)
- September 2010 (Revised May 2011)
- Case
Leadership in Corporate Reporting Policy at Tata Steel
By: Karthik Ramanna and Rachna Tahilyani
The case describes the challenges faced by Tata Steel, India's largest private sector steel company, as it transitions from Indian GAAP to IFRS. It first describes those challenges in the context of the institutional voids that make IFRS adoption difficult in India.... View Details
Keywords: Financial Reporting; International Accounting; Multinational Firms and Management; Policy; Leadership; Emerging Markets; Standards; Organizational Change and Adaptation; Steel Industry; India
Ramanna, Karthik, and Rachna Tahilyani. "Leadership in Corporate Reporting Policy at Tata Steel." Harvard Business School Case 111-028, September 2010. (Revised May 2011.)
- Research Summary
Managing Financial Reporting and the Effect on Firms' Costs of Capital
Amy P. Hutton's research investigates the impact of capital market forces and firm contracts on financial reporting and disclosure policies. Specifically, her research examines how managers use financial reporting to convey a firm's strategy, and the effect of... View Details
- January 1996
- Background Note
Financial Reporting and Control: A Course for Managers
By: William J. Bruns Jr. and Donella Rapier
Bruns, William J., Jr., and Donella Rapier. "Financial Reporting and Control: A Course for Managers." Harvard Business School Background Note 196-118, January 1996.
- December 2006
- Article
New Format and Technology Drives Enhanced Business Reporting
By: Robert G. Eccles Jr., Liv A. Watson and James A. Fisher
- 2002
- Book
Building Public Trust: The Future of Corporate Reporting
By: Robert G. Eccles and Samuel A. DiPiazza, Jr.
Eccles, Robert G., and Samuel A. DiPiazza, Jr. Building Public Trust: The Future of Corporate Reporting. New York: John Wiley & Sons, 2002.
- 2003
- Book
NGOs and Organizational Change: Discourse, Reporting and Learning
By: Alnoor Ebrahim
Ebrahim, Alnoor. NGOs and Organizational Change: Discourse, Reporting and Learning. U.K.: Cambridge University Press, 2003. (Winner of Outstanding Book in Nonprofit and Voluntary Action Research presented by Association for Research on Nonprofit Organizations and Voluntary Action. paperback ed. 2005.)
- March 1, 2022
- Article
Widespread Use of National Academies Consensus Reports by the American Public
By: Diana Hicks, Matteo Zullo, Ameet Doshi and Omar Isaac Asensio
In seeking to understand how to protect the public information sphere from corruption, researchers understandably focus on dysfunction. However, parts of the public information ecosystem function very well, and understanding this as well will help in protecting and... View Details
Keywords: Reports; Surveys; AI and Machine Learning; Knowledge Dissemination; Knowledge Use and Leverage
Hicks, Diana, Matteo Zullo, Ameet Doshi, and Omar Isaac Asensio. "Widespread Use of National Academies Consensus Reports by the American Public." e2107760119. Proceedings of the National Academy of Sciences 119, no. 9 (March 1, 2022).
- February 1992 (Revised August 1992)
- Background Note
Proposed Reforms of the Fair Credit Reporting Act
By: Lynn S. Paine
Paine, Lynn S. "Proposed Reforms of the Fair Credit Reporting Act." Harvard Business School Background Note 392-097, February 1992. (Revised August 1992.)
- April 28, 2004
- Article
Physicians Report on Patient Encounters Involving Direct-To-Consumer Advertising
By: Joel S. Weissman, David Blumenthal, Alvin J. Silk, Michael Newman, Kinga Zapert, Robert Leitman and Sandra Feibelmann
Weissman, Joel S., David Blumenthal, Alvin J. Silk, Michael Newman, Kinga Zapert, Robert Leitman, and Sandra Feibelmann. "Physicians Report on Patient Encounters Involving Direct-To-Consumer Advertising." Health Affairs 10, no. 1377 (April 28, 2004): w4–219 – w4–233.
- Teaching Interest
Empirical Research in Financial Reporting and Corporate Governance
By: Suraj Srinivasan
This course is a survey of financial accounting research intended for doctoral students. The primary purpose of the course is to introduce fundamental research themes and methodologies used in empirical financial accounting research. Participants will become... View Details
- November 2010
- Teaching Note
Citigroup 2007: Financial Reporting and Regulatory Capital (TN)
By: Edward J. Riedl, Suraj Srinivasan and Sharon Katz
Teaching Note for 111041. View Details