Publications

Read Now

1998
Other Unpublished Work

Pursuing Value: The Information Reporting Gap in the Swiss Capital Markets

By: Robert G. Eccles Jr. and Peter F. Weibel

Keywords: Capital Markets; Performance; Financial Reporting; Switzerland

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Other Unpublished Work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

Keywords: Capital Markets; Performance; Financial Reporting; United States

22 Jun 2009
Research & Ideas

“Too Big To Fail”: Reining In Large Financial Firms

on specific proposals begin the week of June 22.] Treasury Secretary Timothy Geithner's proposals for fixing the broken financial system closely resemble those found in Moss's own playbook. In this instance, the book is a Special View Details

Keywords: by Roger Thompson; Financial Services; Financial Services

February 2023
Article

The Effect of Systems of Management Controls on Honesty in Managerial Reporting

By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan

While budgetary controls with capital rationing are optimal in theory and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether... View Details

Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Capital; Budgets and Budgeting; Mission and Purpose

Read Now

November 2005 (Revised February 2006)
Teaching Note

Financial Accounting: An Online Introductory Course (TN)

By: David F. Hawkins and Paul M. Healy

Keywords: Accounting; Financial Reporting

Article

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

By: Edward J. Riedl and Suraj Srinivasan

This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details

Keywords: Managerial Roles; Financial Statements; Economics; Performance; Research; Opportunities; Business Earnings; Motivation and Incentives

SSRN

July 2012 (Revised February 2013)
Case

Société Internationale de Plantations et de Finance (SIPEF)

By: David Hawkins

Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IAS41's requirement to value palm oil trees at their fair value. View Details

Keywords: Financial Accounting; International Financial Reporting Standards; International Accounting Standards; Biological Asset Accounting; IAS41; Historical Cost; Equity Valuation; Financial Ratios; Plant-Based Agribusiness; International Accounting; Valuation; Financial Reporting; Fair Value Accounting; Equity; Agriculture and Agribusiness Industry

Educators

1998
Other Unpublished Work

Pursuing Value: The Information Reporting Gap in the Italian Capital Markets

By: Robert G. Eccles Jr. and Luca Lupone

Keywords: Capital Markets; Performance; Financial Reporting; Italy

2009
Other Unpublished Work

The Pecora Hearings

By: David Moss, Cole Bolton and Eugene Kintgen

In 1932, in the depths of the Great Depression, the Senate Banking Committee began a much-publicized investigation of the nation's financial sector. The hearings, which came to be known as the Pecora hearings after the Banking Committee's lead counsel Ferdinand... View Details

Keywords: Financial History; Financial Crisis; Financial Markets; Governing Rules, Regulations, and Reforms; Government Legislation; Laws and Statutes; Business and Government Relations; Financial Services Industry

1999
Other Unpublished Work

Pursuing Value: The Information Reporting Gap in the Dutch Capital Markets

By: Robert G. Eccles Jr. and Jos A. Nijhuis

Keywords: Capital Markets; Financial Reporting; Netherlands

October 1993 (Revised December 1993)
Background Note

Introduction to Global Financial Reporting: A Managerial Perspective

By: David F. Hawkins

Keywords: Financial Reporting; Globalization; Management; Perspective

June 2020
Supplement

TransDigm in 2017: Congressional Hearing on the DoD Inspector General’s Report (5/15/19)

By: Benjamin C. Esty

This video accompanies the case, “TransDigm in 2017: The Beginning of the End or the End of the Beginning?” View Details

2010
Report

State of the Region Report 2010: The Top of Europe Recovering—Regional Lessons from a Global Crisis

By: Christian H.M. Ketels

The 2010 State of the Region Report, the seventh in this series of annual evaluations of competitiveness and cooperation across the Baltic Sea Region, takes the Region's economic temperature in the first year after the full onslaught of the global crisis. The focus of... View Details

Keywords: Trends; Economic Growth; Financial Crisis; Policy; Performance Effectiveness; Competitive Strategy; Cooperation; Baltic Countries

May 2023
Article

Do Internal Control Weaknesses Affect Firms' Demand for Financial Skills? Evidence from U.S. Job Postings

By: Janet Gao, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder

Ineffective internal controls over financial reporting often relates to a lack of qualified personnel with sufficient accounting and technical expertise. In this study, we examine whether firms respond to internal control failures by increasing their demand for... View Details

Keywords: Internal Controls; Labor Demand; Accounting; Financial Reporting; Experience and Expertise; Recruitment; Competency and Skills; Corporate Finance

SSRN

2003
Casebook

Business Analysis and Valuation Using Financial Statements: Text and Cases

By: Krishna G. Palepu, Paul M. Healy and Victor L. Bernard

Keywords: Theory; Valuation; Finance; Reports; Cases; Information

September 1989 (Revised December 1989)
Background Note

Note on the Credit Bureau Industry and the Fair Credit Reporting Act (FCRA)

By: F. Warren McFarlan and H. Jeff Smith

Keywords: Financial Services Industry

08 Jul 2010
Working Paper Summaries

Surviving the Global Financial Crisis: Foreign Direct Investment and Establishment Performance

Keywords: by Laura Alfaro & Maggie Chen

Forthcoming
Article

Variable Leases Under ASC 842: Evidence on Properties and Consequences

By: Jonas Heese, Albert Shin and Charles C.Y. Wang

The new lease standard (ASC 842) allows firms to keep variable leases off-balance-sheet, in part based on the assumption that future expenses are difficult to estimate reliably. We show that variable-lease expenses are both prevalent and substantial, exhibiting... View Details

Keywords: Financial Accounting; Financial Analysis; Accounting; Leasing; Financial Strategy