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Show Results For
- All HBS Web
(3,160)
- News (585)
- Research (2,048)
- Events (25)
- Multimedia (27)
- Faculty Publications (1,164)
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- 2008
- Working Paper
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
By: Gustavo A. Del Angel, Stephen Haber and Aldo Musacchio
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks.... View Details
Keywords: Globalized Firms and Management; Accounting; Standards; Financial Crisis; Banks and Banking; Banking Industry; Mexico
Del Angel, Gustavo A., Stephen Haber, and Aldo Musacchio. "Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis." Harvard Business School Working Paper, No. 08-090, April 2008.
- Article
The Free Lunch in Currency Hedging: Implications for Investment Policy and Performance Standards
By: André Perold and Evan C. Schulman
Perold, André, and Evan C. Schulman. "The Free Lunch in Currency Hedging: Implications for Investment Policy and Performance Standards." Financial Analysts Journal 44, no. 3 (May–June 1988).
- 2007
- Chapter
Expanding Ethical Standards of HRM: Necessary Evils and the Multiple Dimensions of Impact
By: Joshua D. Margolis, Adam M. Grant and Andrew Molinsky
Margolis, Joshua D., Adam M. Grant, and Andrew Molinsky. "Expanding Ethical Standards of HRM: Necessary Evils and the Multiple Dimensions of Impact." Chap. 16 in Human Resource Management: Ethics and Employment, edited by Ashly Pinnington, Rob Macklin, and Tom Campbell, 15 pages. Oxford University Press, 2007.
- July 1995
- Article
International Accounting Standards Update: New Standard, New Proposal and an Aggressive Work Plan
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards Update: New Standard, New Proposal and an Aggressive Work Plan." Accounting Bulletin, no. 32 (July 1995).
- September 2023
- Supplement
Arcos Dorados: Decarbonizing McDonald’s in Latin America – Standard vs Geographically Customized Strategy
By: George Serafeim and Michael W. Toffel
Serafeim, George, and Michael W. Toffel. "Arcos Dorados: Decarbonizing McDonald’s in Latin America – Standard vs Geographically Customized Strategy." Harvard Business School Multimedia/Video Supplement 624-704, September 2023.
- March 1996 (Revised March 1997)
- Case
Impact of Digital Standards on the Emergence of Interactive Multimedia Personal Computers, The
Rosenbloom, Richard S., and Michael Santoro. "Impact of Digital Standards on the Emergence of Interactive Multimedia Personal Computers, The." Harvard Business School Case 796-138, March 1996. (Revised March 1997.)
- 24 Apr 2008
- Working Paper Summaries
Bank Accounting Standards in Mexico: A Layman’s Guide to Changes 10 Years after the 1995 Bank Crisis
- 13 Nov 2005 - 16 Nov 2005
- Conference Presentation
Private Benefit from Public Good? Startup Strategies for Participation in an Open Standards Community
- 2016
- Working Paper
Standardized Color in the Food Industry: The Co-Creation of the Food Coloring Business in the United States, 1870–1940
By: Ai Hisano
This working paper examines how, starting in the 1870s, food manufacturers in the United States began to use standardized color, achieved by synthetic dyes, as part of their marketing strategies. Food manufacturers along with dye makers and regulators co-created the... View Details
Keywords: Food; Supply and Industry; Manufacturing Industry; Food and Beverage Industry; United States
Hisano, Ai. "Standardized Color in the Food Industry: The Co-Creation of the Food Coloring Business in the United States, 1870–1940." Harvard Business School Working Paper, No. 17-037, October 2016.
- 2014
- Teaching Note
Meizhou Dongpo Restaurant Group (TN)
By: F. Warren McFarlan, Weiku Wu and Jia Guo
Since the establishment of the first Meizhou Dongpo Restaurant in Beijing in 1996, Wang Gang and his wife Liang Di have opened more than 100 chain restaurants in China and foreign countries, and set up the group headquarters, logistics center, R&D center and central... View Details
McFarlan, F. Warren, Weiku Wu, and Jia Guo. "Meizhou Dongpo Restaurant Group (TN)." Tsinghua University Teaching Note, 2014.
- April 2021 (Revised December 2022)
- Case
Capitalism, Slavery, and Reparations
By: Sophus A. Reinert and Cary Williams
The birth of “Modern Economic Growth” constituted a watershed in human history, allowing societies to escape the Malthusian impasse and permanently raise living standards. While the new growth regime had lifted billions of people out of extreme poverty over the last... View Details
Keywords: Reparations; Living Standards; Poverty; Social Issues; Economic Growth; Equality and Inequality; Globalized Economies and Regions; Human Needs
Reinert, Sophus A., and Cary Williams. "Capitalism, Slavery, and Reparations." Harvard Business School Case 721-044, April 2021. (Revised December 2022.)
- 1990
- Chapter
The Free Lunch in Currency Hedging: Implications for Investment Policy and Performance Standards
By: André Perold and Evan C. Schulman
- December 1999
- Article
A Review of the Earnings Management Literature and its Implications for Standard Setting
By: Paul M. Healy and James Wahlen
Healy, Paul M., and James Wahlen. "A Review of the Earnings Management Literature and its Implications for Standard Setting." Accounting Horizons (December 1999).
- 2014
- Case
Meizhou Dongpo Restaurant Group
By: F. Warren McFarlan, Weiku Wu and Jia Guo
Since the establishment of the first Meizhou Dongpo Restaurant in Beijing in 1996, Wang Gang and his wife Liang Di have opened more than 100 chain restaurants in China and foreign countries, and set up the group headquarters, logistics center, R&D center and central... View Details
McFarlan, F. Warren, Weiku Wu, and Jia Guo. "Meizhou Dongpo Restaurant Group." Tsinghua University Case, 2014.
- June 2023
- Case
Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs
By: Jonas Heese, Jung Koo Kang and James Weber
The case examines the accounting for loan losses at a large bank, how a bank sets its Allowance for Loan and Lease Losses (ALLL) on its financial statements. ALLL, and the rules that set them, determine when banks would and would not extend loans, which significantly... View Details
Keywords: Accounting Standards; Accrual Accounting; Financial Statements; Financial Reporting; Banks and Banking; Financing and Loans; Banking Industry; United States
Heese, Jonas, Jung Koo Kang, and James Weber. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Case 123-042, June 2023.
- 18 Jul 2016
- Working Paper Summaries
Beyond Symbolic Responses to Private Politics: Examining Labor Standards Improvement in Global Supply Chains
- December 2005
- Article
The Strategic use of Decentralized Institutions: Exploring Certification with the ISO 14001 Management Standard
King, Andrew A., Ann Terlaak, and Michael J. Lenox. "The Strategic use of Decentralized Institutions: Exploring Certification with the ISO 14001 Management Standard." Academy of Management Journal 48, no. 6 (December 2005): 1091–1106.
- April 2013
- Article
The International Politics of IFRS Harmonization
By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details
Keywords: Accounting Standards; IASB; IFRS; Politics; International Accounting; Globalization; Standards; Corporate Governance; Canada; China; India
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Accounting, Economics and Law 3, no. 2 (April 2013): 1–46. (Published in a dedicated issue of the journal together with four discussions, including two by the chairpersons of the national accounting standards bodies of France and Japan.)
- Article
Economics at the FTC: Physician Acquisitions, Standard Essential Patents, and Accuracy of Credit Reporting
By: Julie Carlson, Leemore S. Dafny, Beth Freeborn, Pauline Ippolito and Brett Wendling
Carlson, Julie, Leemore S. Dafny, Beth Freeborn, Pauline Ippolito, and Brett Wendling. "Economics at the FTC: Physician Acquisitions, Standard Essential Patents, and Accuracy of Credit Reporting." Review of Industrial Organization 43, no. 4 (December 2013): 303–326.