Publications

01 Sep 2005
News

Will He or Won’t He?

Cox will undo much of what his predecessor, William Donaldson (MBA ’58), accomplished during his two-year tenure; others aren’t so sure. Quoting unnamed “people familiar with his thinking,” the Financial Times (June 29, 2005) said of Cox... View Details

Keywords: Government

September 2011 (Revised February 2013)
Case

Sino-Forest (A)

By: David F. Hawkins and David Lane

Chinese company listed on the Toronto Stock Exchange is accused of fraud by a hedge fund. View Details

Keywords: Business Earnings; Crime and Corruption; Financial Markets; Investment Funds; Management Analysis, Tools, and Techniques; China

02 Nov 2009
Research & Ideas

Shareholders Need a Say on Pay

Ferri, on leave as a visiting assistant professor of accounting at NYU's Stern School of Business, sees a number of avenues for future research on executive compensation, including its influence on risk-taking and the effects of... View Details

Keywords: by Julia Hanna; Financial Services

24 Jul 2013
Op-Ed

Detroit Files for Bankruptcy: HBS Faculty Weigh In

most cities? In part, the answer is that OPEB liabilities were for many decades never reported on municipal balance sheets. Without such reporting, it seemed that cities' healthcare promises did not have serious financial consequences.... View Details

Keywords: by John Macomber, Robert C. Pozen, Eric D. Werker & Benjamin Kennedy; Auto

Web

Sustainable Investing - Course Catalog

HBS Course Catalog Sustainable Investing Course Number 1495 Senior Lecturer Vikram Gandhi Professor Shawn Cole Spring; Q4; 1.5 credits Paper/project The course won the 2021 Teaching Recognition Award for Excellence in Sustainable Finance Education from the View Details

February 2011 (Revised July 2011)
Case

Deferred Tax Assets in Basel III: Lessons from Japan

By: David F. Hawkins, Karthik Ramanna, Nobuo Sato and Mayuka Yamazaki

In a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital. View Details

Keywords: Accounting; Assets; Capital; Central Banking; Taxation; Banking Industry; Japan

February 2001 (Revised March 2003)
Teaching Note

Circuits, Inc. TN

By: David F. Hawkins

Teaching Note for (9-100-013). View Details

Keywords: Stock Shares; Business Earnings; Standards

29 Jan 2019
Research & Ideas

'Green Bonds' May Be Our Best Bet for Environmental Damage Control

Municipalities have been selling bonds to pay for public works projects—fire stations, parking garages,sewage treatment systems—for 200 years. It’s only in the past decade or so, however, that they’ve been selling them with an extra perk: helping the environment. In... View Details

Keywords: by Michael Blanding; Energy; Utilities; Construction; Green Technology; Public Administration

06 Aug 2013
First Look

First Look: August 6

http://www.cengage.com/aushed/instructor.do?disciplinenumber=1028&product_isbn=9781133626701&courseid=MN05&codeid=2A3A&sortBy=copyrightYear&sortByShow=all August 2013 Journal of Financial Economics View Details

Keywords: Anna Secino

Chandler’s Legacies

had integrating the U.S. economy, creating out of necessity new organizational forms, financial instruments and accounting techniques. For my Ph.D. thesis, I decided to study transportation technologies in... View Details

Web

Bibliography - Bubbles, Panics & Crashes – Historical Collections – Harvard Business School

Society of the United States, 1859–1964 . New York: Appleton-Century-Crofts, 1967. W. E. Cheong, “China Agencies and the Anglo-American Financial Crisis, 1834–1837,” Revue Internationale d’Histoire de la Banque . Vol. 9 (1974). Galbraith,... View Details

30 Jan 2007
First Look

First Look: January 30, 2007

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. This document explains the... View Details

Keywords: Martha Lagace

Profile

Mengwen Zhao

when you're faced with difficult situations?" Mengwen offers accounting as an example. "Other business schools give you how-to techniques. But at HBS, you learn how accounting fits within overall... View Details

Keywords: Consulting; CPG; Healthcare/Biotech

01 Dec 2001
News

Faculty News

the Henry R. Byers Professor of Business Administration, Emeritus, and an expert on accounting and control, joined the HBS faculty in 1969 and taught extensively in Executive Education Programs, most recently in the Owner/President... View Details

Keywords: reunions; Colleges, Universities, and Professional Schools; Educational Services

01 Oct 1997
News

Meeting the Challenges of Third-World Development

even harder to help those in need. Lu, who began doing volunteer work at an early age, has a deep-seated interest in public-sector work. Rather than pursuing the traditional private-sector path the summer after her first year at HBS, Lu chose to serve as a View Details

September 1989 (Revised June 1993)
Case

Depreciation at Delta and Pan Am

By: William J. Bruns Jr.

Depreciation policies of Delta Air Lines and Pan Am Corp. are compared and contrasted against a summary of operating data from each airline. Questions with the case require projection of future depreciation on a new aircraft using the policies of each company. View Details

Keywords: Cost Accounting; Management Systems; Economic Growth; Policy; Cost; Financial Strategy; Economic Slowdown and Stagnation; Activity Based Costing and Management; Air Transportation Industry