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All HBS Web
(1,976)
- People (1)
- News (383)
- Research (1,149)
- Events (6)
- Multimedia (5)
- Faculty Publications (473)
- 2010
- Working Paper
Report on the State of Available Data for the Study of International Trade and Foreign Direct Investment
By: Robert C. Feenstra, Robert E. Lipsey, Lee G. Branstetter, C. Fritz Foley, James Harrigan, J. Bradford Jensen, Lori Kletzer, Catherine Mann, Peter K. Schott and Greg C. Wright
This report, prepared for the Committee on Economic Statistics of the American Economic Association, examines the state of available data for the study of international trade and foreign direct investment. Data on values of imports and exports of goods are of high...
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Keywords:
Trade;
Foreign Direct Investment;
Price;
Globalization;
Policy;
Information;
Intellectual Property
Feenstra, Robert C., Robert E. Lipsey, Lee G. Branstetter, C. Fritz Foley, James Harrigan, J. Bradford Jensen, Lori Kletzer, Catherine Mann, Peter K. Schott, and Greg C. Wright. "Report on the State of Available Data for the Study of International Trade and Foreign Direct Investment." NBER Working Paper Series, No. 16254, August 2010.
- March 2011 (Revised January 2015)
- Teaching Note
The IASB at a Crossroads: The Future of International Financial Reporting Standards
By: Karthik Ramanna
Teaching Note for 111084 and 113089.
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- 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...
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Keywords:
IFRS;
Home Bias;
Cross-cultural/cross-border;
Information Asymmetry;
Mutual Funds;
International Relations
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.)
- October 2012 (Revised August 2013)
- Case
Russia and China: Energy Relations and International Politics
By: Rawi Abdelal and Sogomon Tarontsi
Russia and China are neighbors with complementary needs: Russia has an abundance of energy resources, which China needs to fuel its industry. The case analyzes the evolution of the China-Russia energy relations in the post-Cold War period, with an emphasis on the...
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Keywords:
Strategy;
International Relations;
Energy;
Cross-Cultural and Cross-Border Issues;
Globalized Markets and Industries;
Business and Government Relations;
Energy Industry;
China;
Russia
Abdelal, Rawi, and Sogomon Tarontsi. "Russia and China: Energy Relations and International Politics." Harvard Business School Case 713-045, October 2012. (Revised August 2013.)
- 09 Aug 2011
- News
The Case for Integrated Reporting
- Article
A Framework for Research on Corporate Accountability Reporting
By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,...
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Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Accounting Horizons 27, no. 2 (June 2013): 409–432.
- 23 Jan 2006
- Research & Ideas
Financial Reporting Goes Global
As business goes global, pressure is increasing for adoption of a single set of accounting standards worldwide. In this e-mail interview, Harvard Business School professor Gregory S. Miller discusses this trend and India's unique position...
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- 2013
- White Paper
Building and Governing a Democratic Federation: The ActionAid International Story
By: Sherine Jayawickrama and Alnoor Ebrahim
This report examines the governance model and reform process of an international nongovernmental organization (INGO), ActionAid International (AAI). It describes the evolution of AAI's governance model and draws key lessons for peer INGOs. The paper is based on a...
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Keywords:
Governance;
NGO;
Accountability;
Corporate Accountability;
Corporate Governance;
Non-Governmental Organizations
Jayawickrama, Sherine, and Alnoor Ebrahim. "Building and Governing a Democratic Federation: The ActionAid International Story." White Paper Series, Hauser Center for Nonprofit Organizations, June 2013.
- Web
Annual Report 2020 - Annual Report 2020
transition to remote following Spring Break. Yet, the work of the School continued on in innovative and exciting ways. Full Report Financial Statements Harvard Business Review Hits New Milestone Harvard...
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- May 2023
- Article
Do Internal Control Weaknesses Affect Firms' Demand for Financial Skills? Evidence from U.S. Job Postings
By: Janet Gao, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
Ineffective internal controls over financial reporting often relates to a lack of qualified personnel with sufficient accounting and technical expertise. In this study, we examine whether firms respond to internal control failures by increasing their demand for...
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Keywords:
Internal Controls;
Labor Demand;
Accounting;
Financial Reporting;
Experience and Expertise;
Recruitment;
Competency and Skills;
Corporate Finance
Gao, Janet, Kenneth J. Merkley, Joseph Pacelli, and Joseph H. Schroeder. "Do Internal Control Weaknesses Affect Firms' Demand for Financial Skills? Evidence from U.S. Job Postings." Accounting Review 98, no. 3 (May 2023): 203–228.
- December 1999 (Revised March 2001)
- Case
Machinery International (A)
By: David F. Hawkins
A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes. A rewritten version of an earlier case.
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Keywords:
Machinery and Machining;
Financial Statements;
Financial Reporting;
Currency;
Money;
Accounting;
Valuation;
Manufacturing Industry;
Accounting Industry;
United States
Hawkins, David F. "Machinery International (A)." Harvard Business School Case 100-012, December 1999. (Revised March 2001.)
- 2012
- Chapter
Integrated Reporting Requires Integrated Assurance
By: Robert G. Eccles, Michael P. Krzus and Liv A. Watson
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and...
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- February 2004 (Revised April 2004)
- Case
Financial Reporting in the Catholic Church
The Catholic Church is a large and complex international organization with several layers of management spread across a diverse range of services and geographical areas. Creating a coherent and manageable communication strategy for is a challenging task that requires...
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Keywords:
Corporate Disclosure;
Religion;
Financial Reporting;
Organizational Culture;
Communication Strategy
Miller, Gregory S., and Thomas Patrick Doyle CSC. "Financial Reporting in the Catholic Church." Harvard Business School Case 104-057, February 2004. (Revised April 2004.)
- Web
Financial Report 2015 - Financial Report 2015
to lead.” – Nitin Nohria, Dean of the Faculty Full Report PDF Financial Statements PDF From the Dean Dear alumni and friends, I am delighted to share with you the Harvard Business School Financial View Details
- Web
Financial Report 2018 - Financial Report 2018
“One of our financial goals is to serve as a living example of a well-run organization, embodying the skills, tools, and frameworks taught across the School’s educational programs.” – Richard P. Melnick, Chief Financial Officer Full View Details
- Web
Annual Report 2016 - Annual Report 2016
and other activities, HBS strengthened its commitment to outstanding teaching, pathbreaking research, and the dissemination of knowledge, while pursuing innovative new initiatives to position the School for...
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- Web
Annual Report 2019 - Annual Report 2019
in the world around us—both geopolitical and economic—provide additional impetus. As a result, Harvard Business School is both enduring and leading edge, as outlined in the pages that follow. Full View Details
Personal Relationships and Enforcement of Management Controls: An Analysis of Punishments for Perpetrators of Economic Crimes
To explore how companies enforce management control systems, we examine whether social relationships influence the severity and consistency of punishments for main perpetrators of corporate economic crimes. We find wide variation in rates of dismissal and...
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- 12 Nov 2010
- Research & Ideas
One Report: Integrated Reporting for a Sustainable Strategy
What a company externally reports shapes how it behaves internally. The key question is, "What should companies report?" A new reporting practice--"integrated...
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- 18 Oct 2010
- News