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Publications

Publications

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  • All HBS Web  (1,410)
    • People  (4)
    • News  (212)
    • Research  (927)
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Show Results For

  • All HBS Web  (1,410)
    • People  (4)
    • News  (212)
    • Research  (927)
    • Events  (2)
    • Multimedia  (3)
  • Faculty Publications  (440)
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  • Awards

American Accounting Association. International Accounting Section. Outstanding Dissertation Award

Received the 2011 Outstanding Dissertation Award from the International Section of the American Accounting Association for her 2010 dissertation, "Accounting Standards and International Portfolio Holdings: An Analysis of Mutual Fund Holdings Following Mandatory... View Details
  • September 2014
  • Article

Accounting Standards and International Portfolio Holdings

By: Gwen Yu and Aida Sijamic Wahid
Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset... View Details
Keywords: IFRS; Home Bias; Cross-cultural/cross-border; Information Asymmetry; Mutual Funds; International Relations
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Yu, Gwen, and Aida Sijamic Wahid. "Accounting Standards and International Portfolio Holdings." Accounting Review 89, no. 5 (September 2014): 1895–1930. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
  • July 2002
  • Article

International Accounting Standards Board Update

By: David F. Hawkins
Keywords: International Accounting; Standards
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Hawkins, David F. "International Accounting Standards Board Update." Accounting Bulletin, no. 108 (July 2002).
  • August 1996
  • Case

International Oil: Confirmation of Accounts Receivable

By: David F. Hawkins
Keywords: Accounting; Energy Industry
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Hawkins, David F. "International Oil: Confirmation of Accounts Receivable." Harvard Business School Case 197-008, August 1996.
  • April 2015
  • Tutorial

Introduction to International Macroeconomics

By: Laura Alfaro and Elizabeth A. Meyer
This tutorial is a web-based, interactive program which will provide students with an introduction to the basic principles of macroeconomics and international macroeconomics. View Details
Keywords: International Macroeconomics; International Economy; Current Account; Unemployment; Inflation; Monetary Policy; Fiscal Policy; Gdp; Macroeconomics; Money; Business Cycles; Inflation and Deflation; Trade
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Alfaro, Laura, and Elizabeth A. Meyer. Introduction to International Macroeconomics. Harvard Business School Tutorial 715-702, April 2015.
  • May 1997
  • Article

New International Lease Accounting Standard Proposed

By: David F. Hawkins
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Hawkins, David F. "New International Lease Accounting Standard Proposed." Accounting Bulletin, no. 52 (May 1997).
  • February 1998
  • Article

New International Lease Accounting Standard Explained

By: David F. Hawkins
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Hawkins, David F. "New International Lease Accounting Standard Explained." Accounting Bulletin, no. 59 (February 1998).
  • October 1998
  • Article

New International Accounting Standard: Intangible Assets

By: David F. Hawkins
Keywords: Accounting; Standards
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Hawkins, David F. "New International Accounting Standard: Intangible Assets." Accounting Bulletin, no. 72 (October 1998).
  • August 1998
  • Article

New International Accounting Standard: Discontinuing Operations

By: David F. Hawkins
Keywords: Global Range; Accounting; Standards
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Hawkins, David F. "New International Accounting Standard: Discontinuing Operations." Accounting Bulletin, no. 68 (August 1998).
  • October 1999
  • Background Note

Emergence of an International Accounting Standards Setter, The

By: Paul M. Healy and Jacob Cohen
Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details
Keywords: International Accounting; Financial Statements; Globalization
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Healy, Paul M., and Jacob Cohen. "Emergence of an International Accounting Standards Setter, The." Harvard Business School Background Note 100-046, October 1999.
  • January 1997
  • Teaching Note

International Oil: Confirmation of Accounts Receivable TN

By: David F. Hawkins
Keywords: Accounting; Energy Industry
Citation
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Hawkins, David F. "International Oil: Confirmation of Accounts Receivable TN." Harvard Business School Teaching Note 197-053, January 1997.
  • September 1998
  • Article

New International Accounting Standard: Impairment of Assets

By: David F. Hawkins
Keywords: Accounting; Standards
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Hawkins, David F. "New International Accounting Standard: Impairment of Assets." Accounting Bulletin, no. 70 (September 1998).
  • April 2015
  • Teaching Note

International Macroeconomics — An Online Tutorial

By: Laura Alfaro and Elizabeth A. Meyer
This is the Teaching Note to accompany "International Macroeconomics", HBS Tutorial 715-702. View Details
Keywords: International Macroeconomics; International Economy; Current Account; Unemployment; Inflation; Monetary Policy; Fiscal Policy; Gdp; Macroeconomics; Money; Business Cycles; Inflation and Deflation; Trade
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Alfaro, Laura, and Elizabeth A. Meyer. "International Macroeconomics — An Online Tutorial." Harvard Business School Teaching Note 715-048, April 2015.
  • June 1997
  • Article

New International Asset Impairment Accounting Standard Proposed

By: David F. Hawkins
Keywords: Global Range; Accounting; Standards
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Hawkins, David F. "New International Asset Impairment Accounting Standard Proposed." Accounting Bulletin, no. 53 (June 1997).
  • June 1998
  • Article

International Accounting Standard: New Employee Benefits Standard

By: David F. Hawkins
Keywords: Global Range; Accounting; Standards; Compensation and Benefits
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Hawkins, David F. "International Accounting Standard: New Employee Benefits Standard." Accounting Bulletin, no. 66 (June 1998).
  • November 1997
  • Article

New International Accounting Segment Disclosure Standard Explained

By: David F. Hawkins
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Hawkins, David F. "New International Accounting Segment Disclosure Standard Explained." Accounting Bulletin, no. 58 (November 1997).
  • October 1996
  • Article

International Accounting Standards: Interim Financial Reporting Principles Proposed

By: David F. Hawkins
Keywords: Financial Reporting; Accounting; Standards
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Hawkins, David F. "International Accounting Standards: Interim Financial Reporting Principles Proposed." Accounting Bulletin, no. 42 (October 1996).
  • May 1997
  • Article

International Accounting Standards Committee's Accelerated Work Program Update

By: David F. Hawkins
Keywords: Accounting; Standards
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Hawkins, David F. "International Accounting Standards Committee's Accelerated Work Program Update." Accounting Bulletin, no. 51 (May 1997).
  • August 2016 (Revised January 2017)
  • Case

Accounting for the iPhone Upgrade Program (A)

By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
On September 9, 2015, Apple Inc. announced the “iPhone Upgrade Program,” a new way to purchase iPhone models 6s and 6s Plus in Apple’s retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand... View Details
Keywords: Accounting; Apple Inc.; iPhone 6s; International Accounting; Electronics Industry; California; United States
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Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (A)." Harvard Business School Case 117-020, August 2016. (Revised January 2017.)
  • September 1997
  • Article

Five New Exposure Drafts of International Accounting Standards Released

By: David F. Hawkins
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Hawkins, David F. "Five New Exposure Drafts of International Accounting Standards Released." Accounting Bulletin, no. 56 (September 1997).
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