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Show Results For
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All HBS Web
(2,021)
- People (1)
- News (324)
- Research (1,261)
- Events (2)
- Multimedia (1)
- Faculty Publications (667)
- Teaching Interest
Empirical Research in Financial Reporting and Corporate Governance
By: Suraj Srinivasan
This course is a survey of financial accounting research intended for doctoral students. The primary purpose of the course is to introduce fundamental research themes and methodologies used in empirical financial accounting research. Participants will become...
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- July 1983 (Revised June 1985)
- Background Note
Note on the Analysis of Financial Reports
Dearden, John. "Note on the Analysis of Financial Reports." Harvard Business School Background Note 184-006, July 1983. (Revised June 1985.)
- Web
Consolidated Balance Sheet - Financial Report 2015
Financials Consolidated Balance Sheet Statement of Activity & Cash FlowsConsolidated Balance SheetSupplemental Financial Information Assets IN MILLIONS for the Fiscal Year {FY} ended June 30... 2015 2014...
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- Web
Supplemental Financial Information - Annual Report 2017
Financials Supplemental Financial Information 9ms page 1 of 2 Revenues HBS funds its operations with cash from three primary sources: MBA tuition and fees, earned income from Harvard Business Publishing...
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- Web
Supplemental Financial Information - Annual Report 2016
Financials Supplemental Financial Information 5-Year Data SummaryCFO LetterFinancial HighlightsStatement of Activity & Cash FlowsConsolidated Balance SheetSupplemental View Details
- Web
Supplemental Financial Information - Annual Report 2020
Financials Supplemental Financial Information 3ms page 1 of 2 Revenues HBS funds its operations with cash from three primary sources: MBA tuition and fees; earned income from Harvard Business Publishing...
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- December 2006
- Supplement
Financial Reporting Problems at Molex, Inc. (C)
By: Paul M. Healy
Healy, Paul M. "Financial Reporting Problems at Molex, Inc. (C)." Harvard Business School Supplement 107-049, December 2006.
- November 2019
- Article
Many Medicare Beneficiaries with Serious Illness Report Financial Hardships Despite Coverage
By: Michael Anne Kyle, Robert J Blendon, John M Benson, Melinda K Abrams and Eric C Schneider
In a national survey, seriously ill Medicare beneficiaries described financial hardships resulting from their illness—despite high beneficiary satisfaction with Medicare overall and the fact that many have supplemental insurance. About half reported a serious problem...
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Kyle, Michael Anne, Robert J Blendon, John M Benson, Melinda K Abrams, and Eric C Schneider. "Many Medicare Beneficiaries with Serious Illness Report Financial Hardships Despite Coverage." Health Affairs 38, no. 11 (November 2019): 1801–1806.
- April 2018 (Revised July 2023)
- Technical Note
Whistleblower Legislation in the Context of Financial Reporting
By: Aiyesha Dey, Jonas Heese and James Weber
This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act.
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Keywords:
Whistleblower;
Sarbanes-Oxley;
Dodd-Frank;
False Claims Act;
Securities And Exchange Commission;
Government Legislation;
Financial Reporting;
United States
Dey, Aiyesha, Jonas Heese, and James Weber. "Whistleblower Legislation in the Context of Financial Reporting." Harvard Business School Technical Note 118-090, April 2018. (Revised July 2023.)
- Awards
American Accounting Association. Financial Accounting and Reporting Section. Best Dissertation Award
Received the 2008 Best Dissertation Award from the Financial Accounting and Reporting Section of the American Accounting Association for "The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting" (Ph.D. diss.,...
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- Web
Supplemental Financial Information - Annual Report 2016
Financials Supplemental Financial Information 5-Year Data SummaryCFO LetterFinancial HighlightsStatement of Activity & Cash FlowsConsolidated Balance SheetSupplemental View Details
- 01 Jun 2006
- News
HBS Annual Report Details Strong Financial Growth
HBS closed the books on fiscal 2005 with more revenue and lower expenses than expected. Total revenues reached a new high of $331 million, $9 million more than forecast, and operating expenses totaled $307 million, $5 million less than forecast. A robust global economy...
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- October 1996
- Article
International Accounting Standards: Interim Financial Reporting Principles Proposed
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: Interim Financial Reporting Principles Proposed." Accounting Bulletin, no. 42 (October 1996).
- 2013
- Article
Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980
By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved...
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Keywords:
Conflict of Interests;
Financial Reporting;
Accounting Audits;
Knowledge Dissemination;
Quality;
Corporate Disclosure;
Motivation and Incentives
Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980." Review of Accounting Studies 18, no. 1 (March 2013): 1–33.
- Research Summary
Managing Financial Reporting and the Effect on Firms' Costs of Capital
Amy P. Hutton's research investigates the impact of capital market forces and firm contracts on financial reporting and disclosure policies. Specifically, her research examines how managers use financial reporting to convey a firm's strategy, and the effect of...
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- 1997
- Book
Corporate Financial Reporting and Analysis: Text and Cases
By: David F. Hawkins
Hawkins, David F. Corporate Financial Reporting and Analysis: Text and Cases. 4th ed. Homewood, IL: Irwin/McGraw-Hill, 1997.
- November 2005
- Background Note
Financial Reporting, Tax Reporting and the Role of Deferred Taxes
Explains how differences in the calculation of tax and financial income result in the need for a deferred tax account. Also provides a high-level overview of deferred tax accounting under U.S. and international GAAPs. Allows students to understand the major differences...
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Miller, Gregory S. "Financial Reporting, Tax Reporting and the Role of Deferred Taxes." Harvard Business School Background Note 106-026, November 2005.
- Web
Supplemental Financial Information II - Annual Report 2020
Financials Supplemental Financial Information II 11ms page 2 of 2 Expenses Executive Education, HBP, and HBSO operating costs, as well as the School’s faculty research costs, cut across multiple expense line...
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- Web
Five Year Data Summary - Financial Report 2015
Financials 5-Year Data Summary Statement of Activity & Cash FlowsConsolidated Balance SheetSupplemental Financial Information Financial Data IN MILLIONS for the Fiscal Year...
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