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- All HBS Web (83)
- Faculty Publications (41)
- 30 Aug 2011
- First Look
First Look: August 30
http://www.hbs.edu/research/pdf/12-006.pdf Cases & Course MaterialsKanebo Ltd. (A) David F.Hawkins, Suraj Srinivasan, Akiko Kanno, and Lizzie GomezHarvard Business School Case 111-037 Speculation as to how Japanese companies might implement View Details
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Sean Silverthorne
- 20 Mar 2012
- First Look
First Look: March 20
non-performing loans and an increase in interest rate spreads, suggesting that foreign concerns bought domestic banks that had been making loans with low interest rates to parties that had a low probability of repayment. Working PapersThe International Politics of...
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Sean Silverthorne
- 28 Aug 2012
- First Look
First Look: August 28
the paper: http://dx.plos.org/10.1371/journal.pone.0042673 Mandatory IFRS Adoption and Financial Statement Comparability Authors: Francois Brochet, Alan Jagolinzer, and Edward J. Riedl Publication: Contemporary Accounting Research...
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Sean Silverthorne
- 26 Feb 2013
- First Look
First Look: Feb. 26
113-089 In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS....
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Sean Silverthorne
- 17 Dec 2013
- First Look
First Look: December 17
Review Network Effects in Countries' Adoption of IFRS By: Ramanna, Karthik, and Ewa Sletten Abstract—If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing...
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Carmen Nobel
- 17 Apr 2012
- First Look
First Look: April 17
IFRS Adoption and Financial Statement Comparability Authors:Francois Brochet, Alan D. Jagolinzer, and Edward J. Riedl Abstract This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to...
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Carmen Nobel
- 16 Sep 2008
- First Look
First Look: September 16, 2008
Working PapersMarket Reaction to the Adoption of IFRS in Europe Authors:Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer, and Edward J. Riedl Abstract This study examines the European stock market reaction to sixteen events...
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- 25 Mar 2014
- First Look
First Look: March 25
changed the accounting standards of various country-pairs, we examine how two sources of changes in accounting distance-(i) change due to IFRS adoption of the investee and (ii) change due to IFRS adoption in...
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Sean Silverthorne
- 11 Sep 2012
- First Look
First Look: September 11
their businesses and of the concept of greenness. Download the paper: http://www.hbs.edu/research/pdf/13-024.pdf The International Politics of IFRS Harmonization Author:Karthik Ramanna Abstract The globalization of accounting standards as...
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Sean Silverthorne
- 28 Sep 2010
- First Look
First Look: September 28, 2010
the paper: http://www.hbs.edu/research/pdf/10-029.pdf Does Mandatory IFRS Adoption Improve the Information Environment? Authors:Joanne Horton, George Serafeim, and Ioanna Serafeim Abstract We examine the effect of mandatory International...
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Sean Silverthorne
- 07 Sep 2011
- First Look
First Look: Sept. 7
out-of-sample firms. We consider and reject several alternative explanations of our findings. Download the paper: http://www.hbs.edu/research/pdf/10-107.pdf The International Politics of IFRS Harmonization Author:Karthik Ramanna Abstract...
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Sean Silverthorne
- 24 Jan 2012
- First Look
First Look: Jan. 24
firms' hierarchies. Our findings have important implications for studying innovation in the knowledge-based economy. Does Mandatory IFRS Adoption Improve the Information Environment? Authors:Joanne Horton, George Serafeim, and Ioanna...
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Sean Silverthorne
- 24 Nov 2009
- First Look
First Look: Nov. 24
Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and because...
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Martha Lagace
- 20 Jul 2010
- First Look
First Look: July 20
Publications Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK Authors: Joanne Horton and George Serafeim Publication: Review of Accounting Studies (forthcoming) Abstract We investigate the...
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Martha Lagace
- 02 Nov 2010
- First Look
First Look: November 2, 2010
case:http://cb.hbsp.harvard.edu/cb/product/711415-PDF-ENG Retiree Pension and Health Benefits David F. HawkinsHarvard Business School Note 111-033 Note on accounting for retiree pension and health benefits under IFRS and U.S. GAAP....
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Sean Silverthorne
- 20 Jan 2010
- First Look
First Look: Jan. 20
IFRS in China Karthik Ramanna, G.A. Donovan, and Nancy DaiHarvard Business School Case 110-037 In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific...
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Martha Lagace
- 05 Jun 2012
- First Look
First Look: June 5
procedures show that results are robust to omitting any individual standard setter. Publisher's Link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1617398 The Question of IFRS Adoption: A Very Long Engagement Author:Karthik Ramanna...
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Sean Silverthorne
- 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
- 05 Feb 2008
- First Look
First Look: February 5, 2008
http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=208025 Silic (A): Choosing Cost or Fair Value on Adoption of IFRS Harvard Business School Case 108-030 A French real estate firm must choose to report its primary asset...
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Martha Lagace
- 24 May 2011
- First Look
First Look: May 24
local accounting standards and ii) how IFRS adoption could change HOLT's global valuation framework. The case offers an interesting setting to examine how harmonizing accounting standards can affect global equity valuation. Purchase this...
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Sean Silverthorne