Financial Accounting - Publications - Faculty & Research

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

the scrapbooks and account books of Oakes Ames (1804–1873), who was a U.S. congressman, manufacturer, and financier of the Union Pacific Railroad. It also includes material gathered by Charles E. Ames in... View Details

25 Oct 2006
Op-Ed

Fixing Executive Options: The Veil of Ignorance

the vesting period—appears to vitiate many of the benefits of incentive alignment. How might option compensation be refashioned to deliver the benefits without the distortions? Perhaps the answer to these problems can be found with philosophers rather than View Details

Keywords: by Mihir Desai & Joshua Margolis

11 Mar 2001
Research & Ideas

Group Therapy

undertake coordinated action despite the fact that they are often composed of very diverse units; and the role families play in these organizations. Court systems, contract law, stock markets, accounting standards, and other elements that... View Details

Keywords: by Peter Jacobs

01 Sep 2012
News

Alumni Books

the Economy Is Wrong by Edward Conard (MBA 1982) (Portfolio/Penguin) To explain the causes of the US financial crisis, conventional wisdom blames Wall Street and the mortgage industry for using predatory tactics to seduce homeowners into... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services; Publishing Industries (except Internet); Information

04 May 2020
Research & Ideas

Predictions, Prophets, and Restarting Your Business

in the bank, that’s what counts / Money in the bank in large amounts.” The selling cycle is usually the biggest driver of cash out and cash in: Accounts payable accrue during selling, and accounts receivable... View Details

Keywords: by Frank V. Cespedes

15 Apr 2008
First Look

First Look: April 15, 2008

of the major accounting terms used by Mexican banks. The main purpose of this document is to provide a standardized guide to better understand financial information produced before and after the crisis,... View Details

Keywords: Martha Lagace

12 Jan 2015
Research & Ideas

Regulators Ease Up on Companies Generating Political Benefits

of the financial scandals that propelled the recent economic collapse, Heese looked at enforcement by the Securities and Exchange Commission, asking why regulators were so amiss at monitoring firms' compliance with View Details

Keywords: by Michael Blanding

April 2005 (Revised October 2006)
Case

David Berman

By: Ananth Raman, Vishal Gaur and Saravanan Kesavan

Examines the decision of a hedge fund manager who is considering investing in a retail stock. The protagonist is concerned about the retailer's inventory level. Explores the relationship between the retailer's inventory and future earnings--and, hence, the relationship... View Details

Keywords: Business Earnings; Stocks; Price; Supply Chain Management; Investment

Citation

Educators

Purchase

21 Aug 2019
Blog Post

Leveraging Academic Opportunities to Attain My Post-HBS Job

leverage two opportunities during my final semester. One was an Independent Project (IP), and the other was the final project for the Scaling Technology Ventures course. Career Exploration Using Alternative Methods In the fall semester, I worked on an IP with a... View Details

19 Jan 2017
News

Finding Purpose in Profit

accepted a position as a financial analyst at Goldman Sachs. It was at Goldman that her interests began to coalesce. “I finally realized the power of business to change the world,” says Coupounas. “Goldman Sachs, as a partnership at the... View Details

Keywords: Robert S. Benchley; B corporations

01 Apr 2002
News

Urban Evolution - HBS Research on the Inner City

handle account processing. "We're pooling the assets of small, low-income consumers and adapting 401(k) processing machinery to serve them. We're also working on regulatory clearance with the SEC, so in essence, we're trying to solve all... View Details

Keywords: Paul Grogan; Peter Tufano; David Crockett; Diana Barrett; Real Estate

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How to Apply | Social Enterprise | Harvard Business School

availability and decision timeline into consideration before making financial commitments. Once submitted, budget amounts cannot be increased. Program Deadlines Fall Projects September 20, 2024, 12:00 noon: deadline to submit the... View Details

01 Sep 2009
News

Executive Pay: Onward & Upward

require listed firms to have a majority of independent directors and mandate compensation committees to be entirely composed of outside directors. The exchanges also require firms to get shareholder approval of overall executive compensation plans. 2004 The View Details

Keywords: Corporate Services; Management, Scientific, and Technical Consulting Services; Professional Services

01 Dec 2010
News

New Orleans Resonance

A former corporate financier with Boeing, Ben Kleban (MBA ’05) moved to New York, intending to open a charter school. After Hurricane Katrina struck, New Orleans’s dire need compelled Kleban to decamp to Louisiana, where he founded New... View Details

Keywords: charter schools

01 Sep 2008
News

Totting Up the Bill for the Iraq War

actual financial cost of operating the Afghanistan and Iraq wars at $2.7 trillion. (Before the wars, the Bush White House estimated the bill would be $50 billion.) Next comes a question: What could we have done with the money had we not... View Details

Keywords: Sean Silverthorne; National Security and International Affairs; Government

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Digital Transformation - HBS Online

with a Certificate of Completion from HBS Online. Learn More about what you earn What Learners are Saying I'd never experienced such an immersive platform online. It was more effective at building and solidifying knowledge than some in-person courses I've taken. Ryan... View Details

27 Oct 2009
First Look

First Look: October 27

crossed with small financial incentives (ranging from U.S. $3 to $14) to open bank savings accounts. We find that the financial literacy program has no effect on the likelihood of opening a bank savings... View Details

Keywords: Martha Lagace

11 Apr 2007
Research & Ideas

Adding Time to Activity-Based Costing

redefining customer relationships that create financial benefits to both parties. As I noted earlier, profit improvements of up to 2 percent of sales generally come in less than a year. Some companies have realized hundreds of millions of... View Details

Keywords: by Sarah Jane Gilbert

12 Jun 2018
First Look

New Research and Ideas, June 12, 2018

capitalism" are impairing firms' ability to invest, innovate, and provide good wages. We explain why S&P 500 shareholder-payout figures provide a misleadingly incomplete picture of corporate capital flows and the financial... View Details

Keywords: Dina Gerdeman

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