Filter Results
:
(271)
Show Results For
- All HBS Web (271)
- Faculty Publications (100)
Show Results For
- All HBS Web (271)
- Faculty Publications (100)
- 28 Apr 2003
- Research & Ideas
Shareholders Key to Corporate Reform
be actually brought home to the investor." Most of our social contracts are built on the assumption that individual accountability influences human behavior. Indeed, the recent move by the SEC to require CEOs to personally attest to their companies' View Details
- 19 Jun 2007
- First Look
First Look: June 19, 2007
demand for auditing by the licensor. We characterize the optimal royalty contract, accounting system choice by the licensee, and audit strategy choice by the licensor. We show when the owner prefers to...
View Details
Keywords:
Martha Lagace
- 01 Dec 2004
- News
One-on-One with William H. Donaldson
don’t feel particularly comfortable with that characterization, except as follows. On the quiet side, I’ve always felt that one’s actions should speak louder than one’s words. As for the crusader part, yes, when I came into this job I was upset by the fraudulent...
View Details
- 26 Mar 2013
- First Look
First Look: March 26
conducted by OWS, and allows students to understand implications of the growth strategy for financial performance and valuation. Additionally, the case highlights the role of corporate boards and audit...
View Details
Keywords:
Sean Silverthorne
- 01 Dec 2002
- News
Bad Times for Business
investors, falsified information, and pretended to create value when value hadn't really been created. If inadequate disclosure rules were cracks in the financial infrastructure, options were the rocket fuel that blew the cracks wide...
View Details
Keywords:
Garry Emmons
- 19 Apr 2016
- First Look
April 19, 2016
involvement of nonbank institutions and, in particular, the rise of mutual fund participation in the leveraged loan market after the financial crisis. Based on the wider syndication, (narrower) skills, and diverse incentives of nonbank...
View Details
Keywords:
Sean Silverthorne
- 03 Apr 2012
- First Look
First Look: April 3
auditor for both the financial and nonfinancial information contained in the integrated report, but these are covered by separate assurance opinions. Among the challenges of providing an integrated audit is...
View Details
Keywords:
Carmen Nobel
- 05 Apr 2011
- First Look
First Look: April 5
Contractors. oDesk's online marketplace also includes a payment platform and tools that allow Employers to audit and verify Contractors' work and time sheets. oDesk collects commissions, approximately 10% of gross services, on all work...
View Details
Keywords:
Sean Silverthorne
- 07 Oct 2014
- First Look
First Look: October 7
Results from a Natural Field Experiment in California By: Levine, David I., and Michael W. Toffel Abstract—For companies with strong internal occupational safety and health auditing programs, OSHA inspections might seem a formality that...
View Details
Keywords:
Sean Silverthorne
- 05 Apr 2018
- News
A Philanthropic Eye Reframes African American Abstract Art
being an artist was short-lived. She took a year off from her undergraduate studies at Dartmouth in an attempt to launch her ballet career, working as a waitress at a comedy club to pay for auditions and coaching. “I discovered I was...
View Details
Keywords:
Jill Radsken
- 07 Oct 2008
- First Look
First Look: October 7, 2008
paper: http://www.hbs.edu/research/pdf/09-049.pdf Cases & Course MaterialsAbsolute Return for Kids Harvard Business School Case 309-036 Absolute Return for Kids [ARK] is a charity with strong financial support—what are the...
View Details
Keywords:
Martha Lagace
- 30 Oct 2007
- First Look
First Look: October 30, 2007
Course MaterialsBASIX Harvard Business School Case 207-099 BASIX, an Indian microfinance corporation, must decide whether to continue to sell weather insurance to its clients. A brand-new financial product, weather insurance pays if...
View Details
Keywords:
Sean Silverthorne
- 05 Oct 2010
- First Look
First Look: October 5, 2010
risk implied by the need to roll over its debt more often. We then extend the model to allow private financial intermediaries to compete with the government in the provision of money-like claims. We argue that if there are negative...
View Details
Keywords:
Sean Silverthorne
- 17 Mar 2015
- First Look
First Look: March 17
Publications March 2015 Journal of Financial Economics Banks as Patient Fixed-Income Investors By: Hanson, Samuel G., Andrei Shleifer, Jeremy C. Stein, and Robert W. Vishny Abstract—We examine the business model of traditional...
View Details
Keywords:
Sean Silverthorne
- 12 Dec 2018
- News
Lesson Plan
multiple charges of bribery, conspiracy, racketeering, and tax fraud. More recently, there’s the Scranton School Board. In October 2017, a scathing 107-page report from the state auditor general for July 2012 to June 2016 uncovered multiple examples of wasteful...
View Details
- 05 May 2003
- Research & Ideas
Sharing the Responsibility of Corporate Governance
which require full and fair disclosure of the financial performance of companies and of the risks associated with their business. This attitude is reminiscent of the Roaring Twenties when, according to Representative (and later Speaker of...
View Details
Keywords:
by Carla Tishler
- 03 Jan 2007
- First Look
First Look: January 3, 2007
available for download Banking Deregulation, Financial Constraints, and Entrepreneurship Authors:William R. Kerr and Ramana Nanda Abstract We study how U.S. branch banking deregulations affected the entry of new firms in the non-financial...
View Details
Keywords:
Sean Silverthorne
- 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 associated with the adoption of...
View Details
- January 2024
- Supplement
Accounting Red Flags or Red Herrings at Catalent? (B)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel.
View Details
Keywords:
Accounting Audits;
Acquisition;
Budgets and Budgeting;
Business Earnings;
Earnings Management;
Cost Accounting;
Fair Value Accounting;
Financial Reporting;
Revenue Recognition;
Integrated Corporate Reporting;
Fairness;
Moral Sensibility;
Values and Beliefs;
Government Legislation;
Conflict of Interests;
Announcements;
Blogs;
Debates;
Lawsuits and Litigation;
Stocks;
Performance Productivity;
Pharmaceutical Industry;
Accounting Industry;
United States
Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (B)." Harvard Business School Supplement 124-055, January 2024.
- 01 Jun 2009
- News
Cynthia Carroll
“International Power 50” list of women executives in 2008, has won praise for combining a conservative financial approach with progressive policies. Raised in New Jersey, Carroll studied geology at Skidmore College, went on to earn a...
View Details