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- All HBS Web
(3,059)
- News (592)
- Research (2,033)
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- Faculty Publications (1,135)
Show Results For
- All HBS Web
(3,059)
- News (592)
- Research (2,033)
- Events (19)
- Multimedia (25)
- Faculty Publications (1,135)
- 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.)
- December 2002
- Article
A Look At Our Future: IASB Proposed Share-Based Payment Standard
By: David F. Hawkins
Keywords: Standards
Hawkins, David F. "A Look At Our Future: IASB Proposed Share-Based Payment Standard." Accounting Bulletin, no. 113 (December 2002).
- November 13, 2003
- Article
Looking Ahead: Anticipated New 2004 and Year-End 2003 Standards Reviewed
By: David Hawkins
Keywords: Standards
Hawkins, David. "Looking Ahead: Anticipated New 2004 and Year-End 2003 Standards Reviewed." Accounting Bulletin, no. 126 (November 13, 2003).
- Article
Coordination versus Differentiation in a Standards War: 56K Modems
By: Angelique Augereau, Shane Greenstein and Marc Rysman
Augereau, Angelique, Shane Greenstein, and Marc Rysman. "Coordination versus Differentiation in a Standards War: 56K Modems." RAND Journal of Economics 37, no. 4 (Winter 2006): 889–909.
- June 1990
- Teaching Note
Standard Fruit Co. in Nicaragua (A) (Abridged), Teaching Note
By: James E. Austin and Tomas Otto Kohn
- April 1984 (Revised August 1995)
- Teaching Note
Standard Oil Co.: Combination, Consolidation, and Integration, Teaching Note
- November 6, 2001
- Article
Timely New Standard Issued: Long-Lived Asset Impairment and Disposal Write-Downs
By: David F. Hawkins
Hawkins, David F. "Timely New Standard Issued: Long-Lived Asset Impairment and Disposal Write-Downs." Accounting Bulletin, no. 102 (November 6, 2001).
- January 1999
- Article
International Accounting Standards: New Interim Financial Reporting Standard Now Effective
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: New Interim Financial Reporting Standard Now Effective." Accounting Bulletin, no. 74 (January 1999).
- November 1998
- Article
FASB May Move toward New International Business Combination Accounting Standard
By: David F. Hawkins
Hawkins, David F. "FASB May Move toward New International Business Combination Accounting Standard." Accounting Bulletin, no. 73 (November 1998).
- 2018
- Working Paper
Detecting Anomalies: The Relevance and Power of Standard Asset Pricing Tests
By: Malcolm Baker, Patrick Luo and Ryan Taliaferro
The two standard approaches for identifying capital market anomalies are cross-sectional coefficient tests, in the spirit of Fama and MacBeth (1973), and time-series intercept tests, in the spirit of Jensen (1968). A new signal can pass the first test, which we label a... View Details
Keywords: Investment Management; Anomalies; Portfolio Construction; Transaction Costs; Investment; Management; Asset Pricing; Market Transactions; Cost
Baker, Malcolm, Patrick Luo, and Ryan Taliaferro. "Detecting Anomalies: The Relevance and Power of Standard Asset Pricing Tests." Working Paper, July 2018.
- 21 Mar 2012
- News
Adhering to health and safety standards 'can save firms money'
- May 2022
- Article
When Harry Fired Sally: The Double Standard in Punishing Misconduct
By: Mark Egan, Gregor Matvos and Amit Seru
We examine gender differences in misconduct punishment in the financial advisory industry. We find evidence of a “gender punishment gap”: following an incident of misconduct, female advisers are 20% more likely to lose their jobs and 30% less likely to find new jobs... View Details
Keywords: Financial Advisers; Brokers; Gender Discrimination; Consumer Finance; Financial Misconduct And Fraud; FINRA; Financial Institutions; Employees; Crime and Corruption; Gender; Prejudice and Bias; Personal Finance; Financial Services Industry
Egan, Mark, Gregor Matvos, and Amit Seru. "When Harry Fired Sally: The Double Standard in Punishing Misconduct." Journal of Political Economy 130, no. 5 (May 2022): 1184–1248.
- 18 Jun 2011
- News
Big Blue at 100: Still the standard for American companies
- April 2012
- Article
The Impact of Relative Standards on the Propensity to Disclose
By: Alessandro Acquisti, Leslie John and George Loewenstein
Two sets of studies illustrate the comparative nature of disclosure behavior. The first set investigates how divulgence is affected by signals about others' readiness to divulge. Study 1A shows a "herding" effect, such that survey respondents are more willing to... View Details
Keywords: Rights; Surveys; Management Practices and Processes; Ethics; Corporate Disclosure; Judgments; Consumer Behavior; Standards
Acquisti, Alessandro, Leslie John, and George Loewenstein. "The Impact of Relative Standards on the Propensity to Disclose." Journal of Marketing Research (JMR) 49, no. 2 (April 2012): 160–174.
- 1999
- Working Paper
Understanding the Influence of Environmental Standards on Judgements and Choices
By: Ann E. Tenbrunsel, Kimberly A. Wade-Benzoni, David M. Messick and Max Bazerman
- 23 Apr 2024
- In Practice
Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now
With each month clocking record-breaking temperatures across the planet, this Earth Day reflected the renewed urgency of regulators and businesses to find climate-change solutions. The US Securities and Exchange Commission recently adopted new rules that will mandate... View Details
Keywords: by Rachel Layne
- 08 Nov 2018
- Working Paper Summaries
When Harry Fired Sally: The Double Standard in Punishing Misconduct
- April 2012
- Article
The Impact of Relative Standards on the Propensity to Disclose
By: Alessandro Acquisti, Leslie K. John and George Loewenstein
Acquisti, Alessandro, Leslie K. John, and George Loewenstein. "The Impact of Relative Standards on the Propensity to Disclose." Journal of Marketing Research (JMR) 49, no. 2 (April 2012): 160–174.