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      Financial Reporting Remove Financial Reporting →

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      • May 2022
      • Case

      America's Budget Impasse, 2009-2022

      By: Richard H.K. Vietor
      The United States has been a fiscal mess for years…at least since the financial crisis in 2009. This case describes the U.S. economy during the presidencies of Barack Obama, Donald Trump and now, Joe Biden’s first year. The case is composed of excerpts from the...  View Details
      Keywords: Growth; Fiscal Deficits; Unemployment; Balance Of Payments; United States; Macroeconomics; Taxes; Fiscal Policy; Economy; Performance; Taxation; Budgets and Budgeting; Economic Growth; Business and Government Relations; United States
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      Vietor, Richard H.K. "America's Budget Impasse, 2009-2022." Harvard Business School Case 722-073, May 2022.
      • April 2022
      • Teaching Note

      Banorte Móvil: Data-Driven Mobile Growth

      By: Ayelet Israeli and Carla Larangeira
      In mid-2019, Carlos Hank was deliberating over the results for Banorte Móvil—the mobile application for Banorte, Mexico’s most profitable and second-largest financial institution. Hank, who had been appointed as Banorte´s Chairman of the Board in January 2015, had...  View Details
      Keywords: Data Analytics; Customer Lifetime Value; Financial Institutions; Mobile and Wireless Technology; Growth and Development Strategy; Customers; Technology Adoption; Communication Strategy; Banking Industry; Mexico; Latin America
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      Israeli, Ayelet, and Carla Larangeira. "Banorte Móvil: Data-Driven Mobile Growth." Harvard Business School Teaching Note 522-095, April 2022.
      • April 2022
      • Case

      Conflicts of Interest at Bell Bank

      By: Jonas Heese
      In 2013, two employees debated whether to blow the whistle on their employer, Bell Bank, after completing an internal review that revealed undisclosed conflicts of interest. Bell Bank’s Asset Management business disproportionately invested clients’ money in Bell Bank’s...  View Details
      Keywords: Whistleblower; Whistleblowing; Mutual Funds; Conflicts Of Interest; Decision Making; Decisions; Judgments; Ethics; Moral Sensibility; Values and Beliefs; Finance; Financial Institutions; Banks and Banking; Financial Management; Investment; Investment Funds; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Policy; Law; Legal Liability; Social Psychology; Motivation and Incentives; Perception; Perspective; Trust; Financial Services Industry; North and Central America; United States
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      Heese, Jonas. "Conflicts of Interest at Bell Bank." Harvard Business School Case 122-022, April 2022.
      • March 2022
      • Teaching Note

      Supreme: Remaining Cool While Pursuing Growth

      By: Jill Avery and Sandrine Crener
      Teaching Note for HBS Case No. 522-006. Following VF Corporation’s acquisition of cult streetwear brand Supreme, consumers and industry pundits were nervous that becoming part of a large, public corporation would put an end to Supreme’s slow and careful growth...  View Details
      Keywords: Cultural Branding; Marketing; Brands and Branding; Luxury; Growth Management; Consumer Products Industry; Fashion Industry; Retail Industry; United States
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      Avery, Jill, and Sandrine Crener. "Supreme: Remaining Cool While Pursuing Growth." Harvard Business School Teaching Note 522-063, March 2022.
      • January 2022 (Revised March 2022)
      • Module Note

      Analysis of Financial and Non-Financial Information for Forecasting Performance

      By: Charles C.Y. Wang
      This note describes the main themes and cases of a teaching module on the analysis of information from, and outside of, financial statements for forecasting firms’ future financial performance. The module’s pedagogical goal is to deepen students’ understanding of the...  View Details
      Keywords: Financial Reporting; Performance; Analysis; Valuation; Accounting; Finance
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      Wang, Charles C.Y. "Analysis of Financial and Non-Financial Information for Forecasting Performance." Harvard Business School Module Note 122-071, January 2022. (Revised March 2022.)
      • January 2022 (Revised March 2022)
      • Teaching Note

      Financial Reporting at Mattel

      By: Aiyesha Dey, Trung Nguyen and Marshal Herrmann
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      Dey, Aiyesha, Trung Nguyen, and Marshal Herrmann. "Financial Reporting at Mattel." Harvard Business School Teaching Note 122-064, January 2022. (Revised March 2022.)
      • Article

      Core Earnings: New Data and Evidence

      By: Ethan Rouen, Eric C. So and Charles C.Y. Wang
      Using a novel dataset, we show that components of firms' GAAP earnings stemming from ancillary business activities or transitory shocks are significant in frequency and magnitude. These components have grown over time and are dispersed across various sections of the...  View Details
      Keywords: Core Earnings; Transitory Earnings; Non-operating Earnings; Quantitative Disclosures; Equity Valuation; Big Data; Business Earnings; Financial Reporting; Valuation
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      Rouen, Ethan, Eric C. So, and Charles C.Y. Wang. "Core Earnings: New Data and Evidence." Journal of Financial Economics 142, no. 3 (December 2021): 1068–1091.
      • Article

      Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients

      By: Richard Frankel, Alon Kalay, Gil Sadka and Yuan Zou
      Prior literature presents various perspectives on the role of financial reporting. One view is that mandatory periodic reporting disciplines managers and encourages timely voluntary disclosure. We examine this "confirmation hypothesis" using the shock to financial...  View Details
      Keywords: Financial Disclosure; Mandatory Reporting; Reliability; Voluntary Disclosure; Financial Reporting; Quality; Corporate Disclosure
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      Frankel, Richard, Alon Kalay, Gil Sadka, and Yuan Zou. "Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients." Accounting Review 96, no. 6 (November 2021): 215–238.
      • October 2021
      • Case

      Financial Reporting at Mattel

      By: Aiyesha Dey, Trung Nguyen, Marshal Herrmann and Julia Kelley
      In September 2020, Diana Ferguson was nearing her first Audit Committee meeting as the newly appointed Audit Committee chair of Mattel, Inc. Mattel was just recovering from an accounting scandal which had revealed the company’s poor internal controls and weak board...  View Details
      Keywords: Accounting; Accounting Audits; Financial Reporting; Financial Statements; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Lawsuits and Litigation; Business and Shareholder Relations; Financial Services Industry; Financial Services Industry; Financial Services Industry; North and Central America; United States; California
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      Dey, Aiyesha, Trung Nguyen, Marshal Herrmann, and Julia Kelley. "Financial Reporting at Mattel." Harvard Business School Case 122-006, October 2021.
      • August 2021
      • Article

      Don't Take Their Word for It: The Misclassification of Bond Mutual Funds

      By: Huaizhi Chen, Lauren Cohen and Umit Gurun
      We provide evidence that bond fund managers misclassify their holdings, and that these misclassifications have a real and significant impact on investor capital flows. In particular, many funds report more investment grade assets than are actually held in their...  View Details
      Keywords: Mutual Funds; Economics; Finance; Measurement and Metrics; Risk and Uncertainty; Financial Services Industry
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      Chen, Huaizhi, Lauren Cohen, and Umit Gurun. "Don't Take Their Word for It: The Misclassification of Bond Mutual Funds." Journal of Finance 76, no. 4 (August 2021): 1699–1730. (Winner of the Best Paper Prize at the University of Cambridge Consortium on Asset Management, 2020; Winner of the Financial Management Association Best Paper Prize in Quantitative Investments, 2020.)
      • Article

      The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency

      By: Jung Koo Kang, Maria Loumioti and Regina Wittenberg-Moerman
      We explore whether the introduction of transparent reporting rules increases credit standard harmonization within a bank. We exploit the new loan-level reporting rules imposed on banks that borrow from the European Central Bank using repurchase agreements...  View Details
      Keywords: Transparency; External And Internal Reporting; Credit Term Harmonization; Regulatory Scrutiny; Banks and Banking; Credit; Financial Reporting; Governing Rules, Regulations, and Reforms; Learning
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      Kang, Jung Koo, Maria Loumioti, and Regina Wittenberg-Moerman. "The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency." Journal of Accounting & Economics 72, no. 1 (August 2021): 101386.
      • July 2021 (Revised January 2022)
      • Case

      Supreme: Remaining Cool While Pursuing Growth

      By: Jill Avery, Sandrine Crener, Marie-Cecile Cervellon and Ranjit Thind
      Following VF Corporation’s acquisition of cult streetwear brand Supreme, consumers and industry pundits were nervous that becoming part of a large, public corporation would put an end to Supreme’s slow and careful growth trajectory as pressure for quarterly results...  View Details
      Keywords: Marketing; Brands and Branding; Luxury; Marketing Strategy; Consumer Behavior; Growth Management; Fashion Industry; Retail Industry; United States; North America
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      Avery, Jill, Sandrine Crener, Marie-Cecile Cervellon, and Ranjit Thind. "Supreme: Remaining Cool While Pursuing Growth." Harvard Business School Case 522-006, July 2021. (Revised January 2022.)
      • July 2021
      • Case

      'Why I Blew the Whistle': Mauro Botta v. PwC

      By: Aiyesha Dey, Jonas Heese and Sarah Mehta
      Set in April 2021, this case tells the story of Mauro Botta, a senior manager at PricewaterhouseCoopers (PwC). In 2016, Botta filed a whistleblower claim with the U.S. Securities and Exchange Commission, alleging that PwC had failed to fulfill its obligations to remain...  View Details
      Keywords: Accounting Audits; Financial Reporting; Financial Statements; Ethics; Fairness; Moral Sensibility; Values and Beliefs; Governance; Corporate Governance; Accounting Industry; United States; California; San Jose
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      Dey, Aiyesha, Jonas Heese, and Sarah Mehta. "'Why I Blew the Whistle': Mauro Botta v. PwC." Harvard Business School Case 122-005, July 2021.
      • July 2021
      • Article

      Augmenting Markets with Mechanisms

      By: Samuel Antill and Darrell Duffie
      We explain how the common practice of size-discovery trade detracts from overall financial market efficiency. At each of a series of size-discovery sessions, traders report their desired trades, generating allocations of the asset and cash that rely on the most recent...  View Details
      Keywords: Mechanism Design; Price Impact; Size Discovery; Allocative Efficiency; Workup; Dark Pool; Financial Markets; Market Design; Performance Efficiency
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      Antill, Samuel, and Darrell Duffie. "Augmenting Markets with Mechanisms." Review of Economic Studies 88, no. 4 (July 2021): 1665–1719.
      • 2021
      • Working Paper

      Dirty Money: How Banks Influence Financial Crime

      By: Joseph Pacelli, Janet Gao, Jan Schneemeier and Yufeng Wu
      On September 21st, 2020, a consortium of international journalists leaked nearly 2,500 suspicious activity reports (SAR) obtained from the U.S. Financial Crimes Enforcement Network, exposing nearly $2 trillion of money laundering activity. The event raises important...  View Details
      Keywords: Financial Institutions; Crime and Corruption; Policy
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      Pacelli, Joseph, Janet Gao, Jan Schneemeier, and Yufeng Wu. "Dirty Money: How Banks Influence Financial Crime." Working Paper, July 2021.
      • June 2021 (Revised January 2022)
      • Case

      MicroStrategy: Accounting for Cryptocurrency

      By: Jonas Heese and Annelena Lobb
      On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had...  View Details
      Keywords: Cryptocurrency; Share Price; Electronic Commerce; Intangible Assets; Assets; Accounting; Financial Statements; Financial Management; Financial Reporting; Analytics and Data Science; E-commerce
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      Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency." Harvard Business School Case 121-066, June 2021. (Revised January 2022.)
      • Article

      Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

      By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos
      Cash-for-information whistleblower programs have gained momentum as a regulatory tool to enforce corporate misconduct. Yet, little is known about how financial incentives affect whistleblowers’ decisions to report potential misconduct to authorities. Similarly, there...  View Details
      Keywords: Corporate Misconduct; Whistleblowers; Financial Incentives; Ethics; Governance Compliance; Lawsuits and Litigation
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      Dey, Aiyesha, Jonas Heese, and Gerardo Pérez Cavazos. "Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers." Harvard Law School Forum on Corporate Governance (June 10, 2021).
      • May 2021 (Revised June 2021)
      • Supplement

      'GEnron'? Markopolos versus General Electric (B)

      By: Jonas Heese and David Lane
      Supplement to the (A) case that offers an assessment of the August 2019 Markopolos report on General Electric.  View Details
      Keywords: Financial Statements; Communication; Energy; Financial Condition; Insurance; Performance; Planning; Business and Shareholder Relations; Risk and Uncertainty; Value; Financial Services Industry; Financial Services Industry; Financial Services Industry
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      Heese, Jonas, and David Lane. "'GEnron'? Markopolos versus General Electric (B)." Harvard Business School Supplement 121-033, May 2021. (Revised June 2021.)
      • April 17, 2021
      • Article

      Reimagining India's Health System: A Lancet Citizens' Commission

      By: Vikram Patel, Kiran Mazumdar-Shaw, Gagandeep Kang, Pamela Das and Tarun Khanna
      This commentary announces the launch of the Lancet Citizens’ Commission on Reimagining India’s Health System. The Commission is an ambitious, cross-sectoral effort to develop a citizens’ roadmap to achieving universal health coverage (UHC) in India in the next decade....  View Details
      Keywords: Universal Health Coverage; Health Care and Treatment; Reports; India
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      Patel, Vikram, Kiran Mazumdar-Shaw, Gagandeep Kang, Pamela Das, and Tarun Khanna. "Reimagining India's Health System: A Lancet Citizens' Commission." Lancet 397, no. 10283 (April 17, 2021). (Comment.)
      • 2021
      • Working Paper

      MLS as a Sports Product—The Prominence of the World's Game in the U.S.

      By: Stephen A. Greyser and Kenneth Cortsen
      The purpose of this Working Paper is to analyze how soccer at the professional level in the U.S., with Major League Soccer as a focal point, has developed over the span of a quarter of a century. It is worthwhile to examine the growth of Major League Soccer (MLS) from...  View Details
      Keywords: Soccer; Major League Soccer; Sports; Growth and Development; Organizational Structure; Business Model; Sports Industry; United States
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      Greyser, Stephen A., and Kenneth Cortsen. "MLS as a Sports Product—The Prominence of the World's Game in the U.S." Harvard Business School Working Paper, No. 21-111, March 2021. (Revised April 2021.)
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