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- All HBS Web
(1,263)
- News (203)
- Research (838)
- Multimedia (2)
- Faculty Publications (227)
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- November 2009 (Revised August 2013)
- Case
IFRS in China
By: Karthik Ramanna, G.A. Donovan and Nancy Dai
In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions, such as for related party disclosures by state-owned firms, to bring them more into line with Chinese interests.... View Details
Keywords: Financial Reporting; International Accounting; Corporate Disclosure; Standards; State Ownership; Business and Government Relations; China
Ramanna, Karthik, G.A. Donovan, and Nancy Dai. "IFRS in China." Harvard Business School Case 110-037, November 2009. (Revised August 2013.)
- March 2001 (Revised April 2001)
- Case
MiCRUS: Activity-Based Management for Business Turnaround
By: Robert S. Kaplan, Jonathan B. Schiff and Stanley Abraham
MiCRUS is a new company, spun off from IBM as a joint venture between IBM and Cirrus Logic to produce semiconductor wafers at world-class costs for its two parent companies. The senior management team needs to overcome the bureaucratic, internally focused culture that... View Details
Kaplan, Robert S., Jonathan B. Schiff, and Stanley Abraham. "MiCRUS: Activity-Based Management for Business Turnaround." Harvard Business School Case 101-070, March 2001. (Revised April 2001.)
- 20 Jan 2014
- Research & Ideas
Language Wars Divide Global Companies
language problems but also what managers can do to overcome them. Neeley explores language and its connection to power dynamics on global teams in Language as a Lightning Rod: Power Contests, Emotion Regulation, and Subgroup Dynamics in Global Teams, published in the... View Details
Keywords: by Kim Girard
- 2014
- Report
An Economy Doing Half Its Job: Findings of Harvard Business School's 2013–14 Survey on U.S. Competitiveness
By: Michael E. Porter and Jan Rivkin
In 2013–14, Harvard Business School (HBS) conducted its third alumni survey on U.S. competitiveness. Our report on the findings focuses on a troubling divergence in the American economy: large and midsize firms have rallied strongly from the Great Recession, and highly... View Details
Porter, Michael E., and Jan Rivkin. "An Economy Doing Half Its Job: Findings of Harvard Business School's 2013–14 Survey on U.S. Competitiveness." Report, Harvard Business School, September 2014. (With contributions from Joseph B. Fuller, Allen S. Grossman, Rosabeth Moss Kanter, and Kevin W. Sharer.)
- December 2010
- Article
The Case for Professional Boards
By: Robert C. Pozen
When the world's largest financial institutions had to be rescued from insolvency in 2008, many experts laid the blame at the feet of corporate boards. But insufficient board oversight is a problem that had supposedly been solved in 2002. As the United States... View Details
Keywords: Financial Institutions; Insolvency and Bankruptcy; Governing and Advisory Boards; Failure; Accounting Audits; Quality; Behavior; Legal Liability; Experience and Expertise; Corporate Governance; Governance Controls; Performance Effectiveness; United States
Pozen, Robert C. "The Case for Professional Boards." Harvard Business Review 88, no. 12 (December 2010).
- December 2010
- Article
Implications for GAAP from an Analysis of Positive Research in Accounting
By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner
Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details
Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting
Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246–286. (Presented at the 2009 Journal of Accounting & Economics Conference.)
- 22 Jul 2014
- First Look
First Look: July 22
restatements can represent an absence of errors, it can also indicate a lack of detection and disclosure of errors and irregularities. We infer the magnitude of detection and disclosure by associating the frequency of restatements with the quality of the firm's View Details
Keywords: Sean Silverthorne
- July 2001 (Revised March 2002)
- Case
Progressive Insurance: Disclosure Strategy
By: Amy P. Hutton and James Weber
Progressive Insurance had refused to play Wall Street's earning game. Progressive didn't manage reported earnings nor did management give guidance to analysts. Management then considered taking their unique disclosure strategy one step further to become the first to... View Details
Keywords: Earnings Management; Stocks; Corporate Disclosure; Insurance; Volatility; Insurance Industry; United States
Hutton, Amy P., and James Weber. "Progressive Insurance: Disclosure Strategy." Harvard Business School Case 102-012, July 2001. (Revised March 2002.)
- 10 Feb 2009
- First Look
First Look: February 10, 2009
differentials. Download the paper: http://www.hbs.edu/research/pdf/09-089.pdf The Bloody Millennium: Internal Conflict in South Asia Author:Lakshmi Iyer Abstract This paper documents the short-term and long-term trends in View Details
Keywords: Martha Lagace
- 2014
- Working Paper
Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
By: Abigail Allen and Reining Petacchi
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability increasing provisions embedded in... View Details
Allen, Abigail, and Reining Petacchi. "Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules." Harvard Business School Working Paper, No. 15-043, December 2014.
- 2012
- Report
Sweden's Position in the Global Economy
By: Christian H.M. Ketels
In the spring of 2012, the Swedish economy is, as many of its peers, facing a difficult and uncertain economic environment. While these challenges are real, the Swedish economy looks much better prepared to deal with them than many of its peers. Following its own... View Details
Keywords: Economy; Financial Crisis; Government and Politics; Policy; Globalization; Competitive Advantage; Sweden
Ketels, Christian H.M. "Sweden's Position in the Global Economy." Globaliseringsforum Rapport, Entreprenörskapsforum, Stockholm, Sweden, 2012.
- September 2019
- Case
Teaming Up to Win the Rail Deal at GE (A)
By: Amy Edmondson, Ranjay Gulati and Rachna Tahilyani
In 2012, Nalin Jain, then head of GE aviation for South Asia, was given the added responsibility for GE’s transportation business in India, including bidding for a $2.5 billion contract to manufacture, service and maintain 1,000 diesel locomotives for state owned... View Details
Keywords: Recruitment; Selection and Staffing; Human Capital; Groups and Teams; Leadership Style; Leading Change; Organizational Design; Organizational Structure; Industrial Products Industry; Manufacturing Industry; Rail Industry; Transportation Industry; United States; India
Edmondson, Amy, Ranjay Gulati, and Rachna Tahilyani. "Teaming Up to Win the Rail Deal at GE (A)." Harvard Business School Case 420-058, September 2019.
- December 2009 (Revised September 2014)
- Case
TD Canada Trust
By: Dennis Campbell and Brent Kazan
The case illustrates the role of performance measurement and analytics in translating TD-Canada Trust's service model of "comfortable banking" into operational terms. In 2000, in a banking market where consumers and regulators were typically hostile to mergers and... View Details
Keywords: Mergers and Acquisitions; Customer Focus and Relationships; Customer Satisfaction; Commercial Banking; Profit; Balanced Scorecard; Organizational Change and Adaptation; Banking Industry; Canada
Campbell, Dennis, and Brent Kazan. "TD Canada Trust." Harvard Business School Case 110-049, December 2009. (Revised September 2014.)
- 2011
- Other Unpublished Work
What Do Private Firms Look Like?
By: John Asker, Joan Farre-Mensa and Alexander Ljungqvist
Private firms in the U.S. are not subject to public reporting requirements, so relatively little is known about their characteristics and behavior—until now. This Data Appendix describes a new database on private U.S. firms, created by Sageworks Inc. in cooperation... View Details
Keywords: Data and Data Sets; Behavior; Public Sector; Corporate Disclosure; Private Sector; Financial Statements; United States
Asker, John, Joan Farre-Mensa, and Alexander Ljungqvist. "What Do Private Firms Look Like?" 2011.
- June 2021 (Revised November 2024)
- Case
MicroStrategy: Accounting for Cryptocurrency
By: Jonas Heese and Annelena Lobb
On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had... View Details
Keywords: Cryptocurrency; Share Price; Electronic Commerce; Intangible Assets; Assets; Accounting; Financial Statements; Financial Management; Financial Reporting; Analytics and Data Science; E-commerce
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency." Harvard Business School Case 121-066, June 2021. (Revised November 2024.)
- 29 Aug 2006
- First Look
First Look: August 29, 2006
Working PapersInternational Financial Integration and Entrepreneurship Authors:Laura Alfaro and Andrew Charlton Abstract We explore the relation between international View Details
Keywords: Sean Silverthorne
- 2014
- Chapter
Promoting Corporate Sustainability through Integrated Reporting: The Role of Investment Fiduciaries and the Responsibilities of the Corporate Board
By: Robert G. Eccles, J. Herron and George Serafeim
This book is a comprehensive reference work exploring recent changes and future trends in the principles that govern institutional investors and fiduciaries. A wide range of contributors offer new perspectives on dynamics that drive the current emphasis on short-term... View Details
Keywords: Governance; Integrated Corporate Reporting; Institutional Investing; Financial Services Industry
Eccles, Robert G., J. Herron, and George Serafeim. "Promoting Corporate Sustainability through Integrated Reporting: The Role of Investment Fiduciaries and the Responsibilities of the Corporate Board." Chap. 31 in Cambridge Handbook of Institutional Investment and Fiduciary Duty, edited by James P. Hawley, Andreas G.F. Hoepner, Keith L. Johnson, Joakim Sandberg, and Edward J. Waitzer, 403–415. Cambridge University Press, 2014.
- 23 May 2011
- Research & Ideas
Corporate Sustainability Reporting: It’s Effective
greater, he predicts, if countries followed the example of South Africa and France, which recently expanded their mandatory reporting laws to require that companies report their View Details
Keywords: by Michael Blanding
- 21 Aug 2006
- Research & Ideas
How Europe Wrote the Rules of Global Finance
1998 as part of its management of an apparently ongoing crisis. The reaction of the international financial community—and some of my students—was severe. The capital controls were labeled... View Details
Keywords: by Ann Cullen
- November 2010 (Revised December 2011)
- Supplement
Oriflame S.A. (C)
By: David F. Hawkins and Karol Misztal
Notes from Oriflame's 2009 annual report relevant to the assessment of the monetary impact of Oriflame's FX risk management actions. View Details
Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Annual Reports; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry
Hawkins, David F., and Karol Misztal. "Oriflame S.A. (C)." Harvard Business School Supplement 111-052, November 2010. (Revised December 2011.)