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Show Results For
-
All HBS Web
(986)
- News (112)
- Research (751)
- Multimedia (6)
- Faculty Publications (327)
- May 2014
- Case
Goldman Sachs: Anchoring Standards After the Financial Crisis
By: Rajiv Lal and Lisa Mazzanti
Goldman Sachs, a longtime venerable financial institution headquartered in New York City, had a partnership culture that was known to value its clients. But when the financial crisis hit in 2008 and Goldman Sachs emerged relatively unscathed, its public image took a...
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Keywords:
Brand Management;
Public Image;
Corporate Accountability;
Reputation;
Standards;
Financial Crisis;
Brands and Branding;
Banking Industry;
Financial Services Industry
Lal, Rajiv, and Lisa Mazzanti. "Goldman Sachs: Anchoring Standards After the Financial Crisis." Harvard Business School Case 514-020, May 2014.
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
of life." "The challenges are incredibly complex but also very rewarding to work on," he adds. Three Gold Standards Ramanna's paper outlines how best-practice standards of financial View Details
Taking Gender Into Account
We conceptualize leadership development as identity work and show how subtle forms of gender bias in the culture and in organizations interfere with the identity work of women leaders. Based on this insight, we revisit traditional approaches to standard leadership... View Details
- September 2004 (Revised January 2006)
- Tutorial
Introduction to Cost Accounting Systems
By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several...
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- 2010
- Working Paper
Accounting Scholarship that Advances Professional Knowledge and Practice
By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and...
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Keywords:
Accounting;
Business Education;
Information;
Management Analysis, Tools, and Techniques;
Risk Management;
Measurement and Metrics;
Business Processes;
Performance Improvement;
Practice
Kaplan, Robert S. "Accounting Scholarship that Advances Professional Knowledge and Practice." Harvard Business School Working Paper, No. 11-043, October 2010.
- March 2011
- Article
Accounting Scholarship That Advances Professional Knowledge and Practice
By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and...
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Keywords:
Corporate Disclosure;
Asset Pricing;
Risk Management;
Surveys;
Capital Markets;
Measurement and Metrics;
Valuation;
Fair Value Accounting;
Management Analysis, Tools, and Techniques;
Financial Reporting
Kaplan, Robert S. "Accounting Scholarship That Advances Professional Knowledge and Practice." Accounting Review 86, no. 2 (March 2011).
- August 2017 (Revised December 2017)
- Case
Accounting for Nuclear Power Provisions at RWE
By: Paul Healy and Jonas Heese
In early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required...
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Keywords:
Liabilities;
Provisions For Long-term Obligations;
Discounting;
Accounting;
Energy Generation;
Energy Industry;
Germany
Healy, Paul, and Jonas Heese. "Accounting for Nuclear Power Provisions at RWE." Harvard Business School Case 118-013, August 2017. (Revised December 2017.)
- May 2011 (Revised August 2011)
- Background Note
Accounting for Loss Contingencies: FASB/IASB Proposals
By: David F. Hawkins
Technical note describing current FASB and IASB loss contingency standards and FASB and IASB proposals to change these standards.
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Keywords:
Accounting
- 14 Dec 2015
- News
How Accounting Can Help Build a Sustainable Economy
- Article
Better Accounting Transforms Health Care Delivery
By: Robert S. Kaplan and Mary L. Witkowski
The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process...
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Keywords:
Activity Based Costing and Management;
Research;
Health Care and Treatment;
Health Industry
Kaplan, Robert S., and Mary L. Witkowski. "Better Accounting Transforms Health Care Delivery." Accounting Horizons 28, no. 2 (June 2014): 365–383.
- 28 Sep 2009
- Research & Ideas
Improving Accountability at the World Bank
can take to greatly improve its accountability to the poor. Four key recommendations are provided here, with a more comprehensive set available in Herz and Ebrahim (2005): 1. Establish mandatory minimum View Details
Keywords:
by Alnoor Ebrahim
- 2022
- Working Paper
The Evolution of ESG Reports and the Role of Voluntary Standards
By: Ethan Rouen, Kunal Sachdeva and Aaron Yoon
We examine the evolution of ESG reports of S&P 500 firms from 2010 to 2021. The
percentage of firms releasing these voluntary disclosures increased from 35% to 86%
during this period, although the length of these documents experienced more modest
growth. Using a...
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Keywords:
Voluntary Disclosure;
Textual Analysis;
Modeling And Analysis;
Corporate Social Responsibility and Impact;
AI and Machine Learning;
Accounting
Rouen, Ethan, Kunal Sachdeva, and Aaron Yoon. "The Evolution of ESG Reports and the Role of Voluntary Standards." Harvard Business School Working Paper, No. 23-024, October 2022.
- September 2010 (Revised September 2013)
- Case
Accounting for the iPhone at Apple Inc.
By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'...
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Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.)
- March 2010
- Article
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
By: Ian D. Gow, Daniel Taylor and Gaizka Ormazabal
We review and evaluate the methods commonly used in the accounting literature to correct for cross-sectional and time-series dependence. While much of the accounting literature studies settings in which variables are cross-sectionally and serially correlated, we find...
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Keywords:
History;
Cost of Capital;
Activity Based Costing and Management;
Performance Evaluation;
Cost Accounting;
Time Management;
Research;
Mathematical Methods;
Equity;
Borrowing and Debt;
Accounting Audits;
Accounting Industry
Gow, Ian D., Daniel Taylor, and Gaizka Ormazabal. "Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research." Accounting Review 85, no. 2 (March 2010): 483–512.
- January 2024 (Revised March 2024)
- Case
Silicon Valley Bank: Gone in 36 Hours
This case examines factors contributing to the collapse of Silicon Valley Bank (SVB) in March 2023, an event as unpredicted as it was quick. SVB funded nearly half of all U.S. venture-backed startups and at the end of 2022 held $173 billion in deposits, largely...
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Keywords:
Accounting Standards;
Financial Statements;
Risk Management;
Bank Runs;
Financial Accounting;
Financial Reporting;
Social Media;
Banks and Banking;
Financing and Loans;
Investment Portfolio;
Interest Rates;
Debt Securities;
Risk and Uncertainty;
Financial Services Industry;
United States
Kang, Jung Koo, Krishna G. Palepu, Charles C.Y. Wang, and David Lane. "Silicon Valley Bank: Gone in 36 Hours." Harvard Business School Case 124-001, January 2024. (Revised March 2024.)
- Web
3.1 Student Accounts - MBA
3. Financial Obligations 3.1 Student Accounts Welcome to HBS Being a Student at HBS 1. Academic Information & Policies 2. Integrity & Standards of Conduct 3. Financial Obligations 3.1 Student View Details
- 01 Jan 2015
- Working Paper Summaries
Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
Keywords:
by Abigail M. Allen & Reining Petacchi
- April 2024
- Teaching Note
Silicon Valley Bank: Gone in 36 Hours
Teaching Note for HBS Case No. 124-001.
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- July 2008
- Supplement
The Politics and Economics of Accounting for Goodwill at Cisco Systems (B)
By: Karthik Ramanna
Studies the role of Cisco in setting current US accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting.
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Keywords:
Goodwill Accounting;
Standards;
Mergers and Acquisitions;
Business and Government Relations;
United States
Ramanna, Karthik. "The Politics and Economics of Accounting for Goodwill at Cisco Systems (B)." Harvard Business School Supplement 109-003, July 2008.
- July 2008
- Case
The Politics and Economics of Accounting for Goodwill at Cisco Systems (A)
By: Karthik Ramanna
Studies the role of Cisco in setting current U.S. accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting.
View Details
Keywords:
Goodwill Accounting;
Mergers and Acquisitions;
Standards;
Business and Government Relations;
United States
Ramanna, Karthik. "The Politics and Economics of Accounting for Goodwill at Cisco Systems (A)." Harvard Business School Case 109-002, July 2008.