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- All HBS Web (88)
- Faculty Publications (32)
- 13 Jul 2010
- First Look
First Look: July 13
under historical market conditions, compared to simulated losses of $280 billion in the absence of equity extractions. Download the paper: http://www.hbs.edu/research/pdf/10-023.pdf Implications for GAAP from an Analysis of Positive...
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Martha Lagace
- 01 Sep 2006
- News
Strange Bedfellows
estimates are that a 15 percent tax on reported GAAP profits would be revenue-neutral for the government. A tax with a lower rate on a more sensible base is a central lesson of economics. Legislators would also be restricted to changes in...
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- 03 Sep 2020
- Op-Ed
Why American Health Care Needs Its Own SEC
GAAP can wind up in jail or pay hefty fines. Its accounting principles are derived from an exhaustive public process overseen by experts in measurement, not like the stakeholders of present “transparency” who are interested in protecting...
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- 13 May 2002
- Op-Ed
A Cure for Enron-Style Audit Failures
with information regarding alternative GAAP methods that would result in different accounting outcomes and with figures outlining those differences. The reasons for the committee's acceptance of the management's and the auditor's...
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- 20 Jan 2015
- First Look
First Look: January 20
performance. Publisher's link: https://hbr.org/2015/01/the-truth-about-csr Working Papers Auditor Lobbying on Accounting Standards By: Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury Abstract—We examine how Big N auditors' changing incentives impact their...
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Sean Silverthorne
- Web
Supplemental Financial Information - Financial Report 2015
School’s total expenses. As expected, the School’s expense in fiscal 2015 for these assessments increased by $1 million from the prior year to $20 million. Depreciation Reflecting the School’s conversion to GAAP in fiscal 2015, this...
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- 01 Mar 2016
- First Look
March 1, 2016
U.S. GAAP and IFRS for every topic covered in the book. For a preview of the book, please see: www.createspace.com/Preview/1186020. Publisher's link: https://pubwww.hbs.edu/faculty/Pages/item.aspx?num=50689 Infrastructure, Incentives and...
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Sean Silverthorne
- 24 Nov 2009
- First Look
First Look: Nov. 24
of adult life stage theory and summarizes Daniel Levinson's research findings on the adult development of men and women. Purchase this note: http://cb.hbsp.harvard.edu/cb/product/809097-PDF-ENG Choosing a GAAP for Canada Karthik Ramanna...
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Martha Lagace
- Web
From the CFO - Financial Report 2015
to report their results on a GAAP basis in pursuit of greater comparability across the schools. In addition to results for fiscal 2015, this year’s HBS Statement of Activity and Cash Flows reports results for fiscal years 2013 and 2014...
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- Web
Supplemental Financial Information II - Annual Report 2020
principles (GAAP) in the United States. In addition to results for fiscal 2020, the School’s results for fiscal years 2018 and 2019 are presented in accordance with GAAP within the Statement of Activity and Cash Flows. Expenses Chart...
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Supplemental Financial Information - Annual Report 2016
results for fiscal years 2014 and 2015 are presented in accordance with GAAP within the Statement of Activity and Cash Flows. Revenues Chart showing revenue of each fiscal year Fiscal Year 2012 546 million Fiscal Year 2013 612 million...
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- 01 Oct 2001
- Research & Ideas
Five Questions for Stuart Gilson
addressed at the same time to keep the deal on track. In the end, management devised a whole new way of reporting the company's earnings, to address a deficiency in GAAP reporting rules as they pertain to employee buyouts. It took more...
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by Sean Silverthorne
- Web
Supplemental Financial Information - Financial Report 2015
accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2015, the School’s results for fiscal years 2013 and 2014 are presented in accordance with GAAP within the Statement...
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- 24 Mar 2015
- First Look
First Look: March 24
is currently provided by GAAP financial reporting. The purpose of this paper is to examine the optimal design of information intermediaries that can increase the impact of sustainability information on corporate conduct. Specifically, we...
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Sean Silverthorne
- 02 Nov 2010
- First Look
First Look: November 2, 2010
Steel, India's largest private sector steel company, as it transitions from Indian GAAP to IFRS. It first describes those challenges in the context of the institutional voids that make IFRS adoption difficult in India. The case then...
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Sean Silverthorne
- Web
Supplemental Financial Information - Annual Report 2020
and 2019 are presented in accordance with GAAP within the Statement of Activity and Cash Flows. Revenues Fiscal Year 2016 Fiscal Year 2017 Fiscal Year 2018 Fiscal Year 2019 Fiscal Year 2020 761 million 800 million 856 million 925 million...
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Supplemental Financial Information - Annual Report 2017
addition to results for fiscal 2017, the School’s results for fiscal years 2013, 2014, 2015, and 2016 are presented in accordance with GAAP within the Statement of Activity and Cash Flows. Revenues Chart showing revenue of each fiscal...
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- Web
Supplemental Financial Information - Annual Report 2017
2017, the School’s results for fiscal years 2013, 2014, 2015, and 2016 are presented in accordance with GAAP within the Statement of Activity and Cash Flows. Expenses Chart showing expenses of each fiscal year Fiscal Year 2013 571 million...
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- 18 Oct 2011
- First Look
First Look: October 18
to report using Chinese GAAP without reconciliation to IFRS. The exchange was responding to the demands of its largely Chinese clientele and also coping with increased global competition to attract listings from Chinese companies....
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Sean Silverthorne
- 10 May 2011
- First Look
First Look: May 10
increases in comparability: firms having low amounts of reconciling items between U.K. GAAP and IFRS, and firms having ex ante high quality information environments. Together, the results are consistent with mandatory IFRS adoption...
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Sean Silverthorne