Introduction To Financial Accounting - Publications - Faculty & Research

30 Aug 2004
Research & Ideas

Mapping Your Board’s Effectiveness

should receive strategic, forward-looking information, rather than information that just summarizes the past, such as quarterly and annual financial statements. While boards still need to review past... View Details

Keywords: by Robert S. Kaplan

28 Jul 2015
First Look

First Look: July 28, 2015

capital allocation decisions over a 10-year period from 2004 to 2013, during which IBM returned more than $140B to shareholders through a combination of dividends and share repurchases. During this time, CEO... View Details

Keywords: Carmen Nobel

10 Mar 2014
Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

changes had any impact in the lead-up to the financial crisis. HBS Associate Professor Suraj Srinivasan and Harvard Law School Professor John C. Coates leverage the benefit of hindsight View Details

Keywords: by Julia Hanna; Accounting; Accounting

30 Oct 2012
First Look

First Look: October 30

dream to have his own business. The case is a rewritten version of a previous case 899-212, updating the dates and financial data to 2012 timeframe. Purchase this... View Details

Keywords: Sean Silverthorne

12 Oct 1999
Research & Ideas

Women Leading Business: A New Kind of Conversation

international flavor to this program. EE: Who are some of the HBS faculty and the issues they will be discussing in the 1999 Executive Forum? Hart: We'll be kicking off with Nancy Koehn discussing revolutions in commerce, particularly in... View Details

Keywords: Re: Myra M. Hart & Cynthia A. Montgomery

05 Sep 2012
First Look

First Look: September 5

governments rely on honest reporting. Proof of honest intent is typically provided through signature at the end of the document, e.g., tax returns or insurance policy forms. Still, people sometimes cheat to advance their View Details

Keywords: Sean Silverthorne

03 Jul 2018
First Look

New Research and Ideas, July 3, 2018

accounting for contracts and investments in producers, Noble’s stock price continued to fall and stakeholders began to call for improved transparency in View Details

Keywords: Dina Gerdeman

25 Feb 2002
Research & Ideas

MNCs in Asia: Investing in the Future

The unparalleled size of Asia's markets has always caught the eye of multinational corporations. More recently, as government policies and cultural attitudes in the region continue to evolve, the strategies of multinational companies have... View Details

Keywords: by Julia Hanna

October 2023 (Revised January 2024)
Case

Ball: EVA Driving the World's Leading Can Manufacturer (A)

By: Jonas Heese and Susan Pinckney

The case describes Ball’s multi decade history of using Economic Value Added to drive decision making and workforce compensation. In 2016, the company acquired Rexam PLC and became the world’s leading metal beverage container company. Consumer demand for varied... View Details

Citation

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Student-Profile

Elliot Tobin

Accountants aren’t typically distinguished by their athletic prowess—unless that accountant is Elliot Tobin, HBS doctoral student and former captain of MIT’s football team, where he was named an... View Details

07 Apr 2003
Research & Ideas

XTV: Xerox’s Attempted Recovery From “Fumbling the Future”

this period, Xerox's Palo Alto Research Center (PARC) delivered some important technologies for the corporation. One of the most critical inventions was laser printing for Xerox's printers and copiers, an effort that led to new Xerox... View Details

Keywords: by Henry Chesbrough

18 Aug 2009
First Look

First Look: August 18

Authors:Mihir Desai and Li Jin Publication:Journal of Financial Economics (forthcoming) Abstract This paper employs heterogeneity in institutional shareholder tax characteristics to identify the relation... View Details

Keywords: Martha Lagace

13 Dec 2016
First Look

December 13, 2016

institutional accounts (that are not subject to the reporting requirements) at the exact same quarter-end dates. Moreover, the returns to these cloaked trades continue View Details

Keywords: Carmen Nobel

March 2007
Teaching Note

Understanding Customer Profitability at Charles Schwab (TN)

By: Francisco de Asis Martinez-Jerez

Teaching note to 106002. View Details

Keywords: Customers; Profit; Organizational Change and Adaptation; Organizational Culture; Decision Making; Cost; System; Transformation; Budgets and Budgeting; Performance Evaluation; Financial Services Industry; Financial Services Industry

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01 Aug 2017
First Look

First Look at New Research and Ideas, August 1

the world. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=49090 Private Equity and Financial Fragility During the Crisis By: Bernstein, Shai, Josh Lerner, and Filippo Mezzanotti Abstract—Do private equity firms... View Details

Keywords: Sean Silverthorne

25 Jun 2013
First Look

First Look: June 25

governments have started to list state-owned enterprises, have selected professional managers to run them, and have given them more financial autonomy. We argue that the... View Details

Keywords: Anna Secino

November 2023 (Revised July 2024)
Case

Aviva plc: Examining Net Zero

By: Peter Tufano, Brian Trelstad and Matteo Gasparini

The board of Aviva Plc, one of the world’s largest insurers, must review its climate risk exposures and evaluate next steps. Risk experts at the firm have conducted a robust set of analyses prepared for its regulator, the Bank of England, simulating how various climate... View Details

Keywords: Analysis; Climate Change; Insurance; Governing and Advisory Boards; Risk Management; Adaptation; Financial Services Industry; Financial Services Industry; Europe; United Kingdom

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07 Dec 2010
First Look

First Look: Dec. 7

(EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics... View Details

Keywords: Sean Silverthorne

03 Nov 2009
First Look

First Look: Nov. 3

self-report of the licensee. The self-reporting aspect of the environment gives rise to demand for auditing by the licensor or third-party attestation by the licensee. We characterize the optimal royalty contract, View Details

Keywords: Martha Lagace

2021
Working Paper

Shareholder Activism and Firms’ Voluntary Disclosure of Climate Change Risks

By: Caroline Flammer, Michael W. Toffel and Kala Viswanathan

This paper examines whether—in the absence of mandated disclosure requirements—shareholder activism can elicit greater disclosure of firms’ exposure to climate change risks. We find that environmental shareholder activism increases the voluntary disclosure of climate... View Details