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Show Results For
-
All HBS Web
(2,798)
- People (5)
- News (469)
- Research (1,891)
- Events (1)
- Multimedia (25)
- Faculty Publications (1,192)
- February 2005 (Revised March 2006)
- Case
PCAOB, The (A)
By: Lynn S. Paine and Kim Bettcher
Members of the Public Co. Accounting Oversight Board--a private-sector, nonprofit body created by the Sarbanes-Oxley Act of 2002--must determine the form and content of a new auditing standard on internal control that will fulfill the requirements of Section 404 of the...
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Keywords:
Law;
Financial Reporting;
Corporate Governance;
Standards;
Government Administration;
Accounting Audits
Paine, Lynn S., and Kim Bettcher. "PCAOB, The (A)." Harvard Business School Case 305-025, February 2005. (Revised March 2006.)
- August 2005 (Revised April 2007)
- Case
DICOM Group plc and Captiva Software Corp.
By: Paul M. Healy
Compares two companies in the information capture software industry. Asks students to analyze and compare the performance of two companies (one in the United Kingdom and the other in the United States) from the perspective of a buy-side analyst reporting to the manager...
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Keywords:
History;
Financial Management;
Environmental Accounting;
Activity Based Costing and Management;
Financial Reporting;
Performance;
Performance Evaluation;
Financial Statements;
Economic Growth;
Fair Value Accounting;
Information Industry;
Computer Industry;
United Kingdom;
United States
Healy, Paul M. "DICOM Group plc and Captiva Software Corp." Harvard Business School Case 106-015, August 2005. (Revised April 2007.)
- 29 Jan 2007
- Research & Ideas
The Business Press Is a Watchdog that Bites
Miller, an HBS professor with expertise in financial communication, conducted in-depth research on whether and how the press digs up original information on accounting malfeasance—with surprising results....
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- 24 Jul 2000
- Research & Ideas
Value Maximization and Stakeholder Theory
Contending with that value maximization approach is "stakeholder theory" which says that managers should make decisions so as to take into account all of the interests of all stakeholders in a firm. (Stakeholders, he notes,...
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Keywords:
by Michael C. Jensen
- 26 Jan 2011
- News
China, South Africa Advance Sustainability Efforts
- 30 Jan 2024
- Research & Ideas
‘Intrinsic Joy’ Sparks Ideas Better than Cash
says. But as one developer told Roche, adding cash to the mix can sour the task at hand. “He said, ‘As soon as your sponsor pays for it, even if it's just five bucks, they're holding you accountable to fix their problems.’ And he thought...
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Krishna G. Palepu
KRISHNA G. PALEPU is the Ross Graham Walker Professor of Business Administration, and has served previously as Senior Advisor to the President of Harvard University, and Senior Associate Dean... View Details
- January 1999
- Case
State Street Corporation: Leading with Information Technology (B)
By: Stephen P. Bradley and Kelley Porter
With Multi-currency HORIZON, a real-time multi-currency accounting system that replaced the traditional batch-oriented single-currency accounting system, successfully launched, State Street Corp. (State Street) began to focus on growing the scope of its business...
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Keywords:
Accounting;
Trends;
Global Strategy;
Growth and Development Strategy;
Competitive Strategy;
Information Technology;
Value Creation;
Financial Services Industry
Bradley, Stephen P., and Kelley Porter. "State Street Corporation: Leading with Information Technology (B)." Harvard Business School Case 799-034, January 1999.
Towards an Understanding of the Role of Standard Setters in Standard Setting
Journal of Accounting and Economics Vol. 55, No. 1 (February 2013), pp. 66–90.
We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners... View Details
We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners... View Details
- February 2013 (Revised December 2015)
- Case
Groom Energy Solutions: Selling Efficiency
By: Michael W. Toffel, Kira R. Fabrizio and Stephanie van Sice
Groom Energy Solutions helps organizations reduce their energy use and costs through the implementation of energy efficiency measures, which create long-term financial and environmental benefits. With early success serving customers in the cold storage and industrial...
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Keywords:
Groom Energy Solutions;
Jon Guerster;
Salem, MA;
Energy Management;
Energy Efficiency Paradox;
Sustainability Management;
Manufacturing;
Cold Storage;
Commercial Real Estate;
Enterprise Smart Grid;
Carbon Accounting;
LED Lighting;
Sustainability Research;
Entrepreneurship;
Environmental Entrepreneurship;
Energy Entrepreneurship;
Energy Services;
Electricity;
Startup;
Expansion;
Growth;
Sustainability;
Business Startups;
Forecasting and Prediction;
Energy Conservation;
Revenue;
Geographic Location;
Human Resources;
Management;
Growth and Development Strategy;
Market Entry and Exit;
Operations;
Service Delivery;
Strategic Planning;
Science;
Environmental Sustainability;
Climate Change;
Society;
Social Issues;
Technology Adoption;
Energy Industry;
Green Technology Industry;
Technology Industry;
Utilities Industry;
United States;
Boston
Toffel, Michael W., Kira R. Fabrizio, and Stephanie van Sice. "Groom Energy Solutions: Selling Efficiency." Harvard Business School Case 613-054, February 2013. (Revised December 2015.)
- September 2005 (Revised May 2006)
- Case
iMergent (A)
iMergent's core business consists of proprietary virtual storefront software aimed at small businesses and entrepreneurs. For idea-rich entrepreneurs who lack technological skills, iMergent provides an all-inclusive program that covers all needs from order processing...
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Bradshaw, Mark T. "iMergent (A)." Harvard Business School Case 106-030, September 2005. (Revised May 2006.)
- Research Summary
Understanding and Managing Information Intermediaries
Brian Bushee is investigating whether information intermediaries such as institutional investors and financial analysts are sophisticated and efficient users of accounting information and whether these intermediaries' decisions influence the choices made by... View Details
- Teaching Interest
Audit Committees in a New Era of Governance
By: Paul M. Healy
The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and...
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- TeachingInterests
Audit Committees in a New Era of Governance
By: Suraj Srinivasan
The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and...
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- 2008
- Working Paper
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry
By: Karl A Muller III, Edward J. Riedl and Thorsten Sellhorn
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor...
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Keywords:
Fair Value Accounting;
Financial Reporting;
International Accounting;
Corporate Disclosure;
Standards;
Real Estate Industry;
European Union
Muller, Karl A., III, Edward J. Riedl, and Thorsten Sellhorn. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry." Harvard Business School Working Paper, No. 09-033, September 2008.
- 2024
- Working Paper
Economic Budgeting for Endowment-Dependent Universities
By: John Y. Campbell, Jeremy C. Stein and Alex A. Wu
To understand their financial position, universities need to understand the long-term implications of their operating revenues and costs in relation to the financial assets they have available. Standard budgeting procedures that focus on one or two years at a time and...
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Campbell, John Y., Jeremy C. Stein, and Alex A. Wu. "Economic Budgeting for Endowment-Dependent Universities." Working Paper, March 2024.
- August 2011 (Revised July 2012)
- Case
Mike Mayo Takes on Citigroup (A)
By: Suraj Srinivasan and Amy Kaser
The case details the conflict between Mike Mayo, an influential banking analyst and Citigroup about what Mayo considers aggressive accounting policies. Mike Mayo questions Citigroup's lack of a valuation allowance against their Deferred Tax Assets despite Citi's recent...
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Keywords:
Accounting;
Taxation;
Capital;
Financial Reporting;
Corporate Disclosure;
Valuation;
Banks and Banking;
Financial Strategy;
Money;
Conflict Management;
Capital Budgeting;
Asset Management;
Banking Industry
Srinivasan, Suraj, and Amy Kaser. "Mike Mayo Takes on Citigroup (A)." Harvard Business School Case 112-025, August 2011. (Revised July 2012.)
- TeachingInterests
Managing Health Care Delivery - Executive Education
While delivering patient care has always been a primary goal of health care organizations, financial outcomes have long been the metric by which success is measured. Increasingly, however, health care leaders are being held accountable for...
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