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All HBS Web
(2,019)
- People (1)
- News (325)
- Research (1,259)
- Events (2)
- Multimedia (1)
- Faculty Publications (662)
- September 2010 (Revised July 2012)
- Case
Citigroup 2007: Financial Reporting and Regulatory Capital
By: Suraj Srinivasan, Edward J. Riedl and Sharon Katz
This case introduces 1) financial statements for banks, 2) basic regulatory capital calculations, and 3) actions Citigroup must consider under a scenario of continued losses/fair value declines in 2008 (leading to potential violation of regulatory capital).
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Keywords:
Fair Value Accounting;
Financial Reporting;
Financial Statements;
Financial Crisis;
Capital;
Financial Strategy;
Governing Rules, Regulations, and Reforms;
Banking Industry;
United States
Srinivasan, Suraj, Edward J. Riedl, and Sharon Katz. "Citigroup 2007: Financial Reporting and Regulatory Capital." Harvard Business School Case 111-041, September 2010. (Revised July 2012.)
- Web
Financial Highlights - Annual Report 2017
Financials Financial Highlights 1ms Operating revenues grew 5.1 percent to $800 million, while operating expenses increased 3.8 percent to $731 million. The largest revenue growth drivers were Executive...
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- September – October 2011
- Article
The Rise and Consequences of Corporate Sustainability Reporting
By: Ioannis Ioannou and George Serafeim
For many decades the cornerstone of corporate reporting has been financial information that is presented in a company's annual, semi-annual, and quarterly reports. These comprehensive financial reports—required by law for public companies in most countries...
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Keywords:
Sustainability;
ESG Reporting;
Governing Rules, Regulations, and Reforms;
Annual Reports;
Operations;
Strategy;
Business and Shareholder Relations;
Business and Stakeholder Relations;
Performance;
Business Model;
Corporate Social Responsibility and Impact;
Corporate Disclosure
Ioannou, Ioannis, and George Serafeim. "The Rise and Consequences of Corporate Sustainability Reporting." European Business Review (September–October 2011).
- Web
Financial Highlights - Annual Report 2019
Financials Financial Highlights 10ms Operating revenues decreased 7 percent to $861 million, while operating expenses increased 1 percent to $831 million. HBS Online revenue increased year over year, Harvard...
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- January 2010
- Teaching Note
The Future of Financial Reporting (TN)
By: Karthik Ramanna
Teaching Note for [110701].
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- 2009
- Working Paper
Why Do Countries Adopt International Financial Reporting Standards?
By: Karthik Ramanna and Ewa Sletten
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are less likely to adopt IFRS, consistent with more powerful countries being...
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Keywords:
Financial Reporting;
International Accounting;
Globalized Economies and Regions;
Network Effects;
Standards;
Adoption
Ramanna, Karthik, and Ewa Sletten. "Why Do Countries Adopt International Financial Reporting Standards?" Harvard Business School Working Paper, No. 09-102, March 2009.
- Web
Financial Highlights - Annual Report 2016
Financials Financial Highlights 5-Year Data SummaryCFO LetterFinancial HighlightsStatement of Activity & Cash FlowsConsolidated Balance SheetSupplemental Financial Information...
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- 25 Jun 2009
- Working Paper Summaries
Why Do Countries Adopt International Financial Reporting Standards?
- October 1990 (Revised June 1993)
- Case
Taxing Situations: Two Cases on Income Taxes and Financial Reporting
By: William J. Bruns Jr.
Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable...
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Keywords:
Taxation;
Accounting Audits;
Financial Statements;
Financial Reporting;
Decisions;
Financial Services Industry;
Financial Services Industry
Bruns, William J., Jr. "Taxing Situations: Two Cases on Income Taxes and Financial Reporting." Harvard Business School Case 191-071, October 1990. (Revised June 1993.)
- Web
Supplemental Financial Information - Annual Report 2019
Financials Supplemental Financial Information 1ms page 1 of 2 Revenues HBS funds its operations with cash from three primary sources: MBA tuition and fees, earned income (from Executive Education,...
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- Web
From the CFO - Financial Report 2015
programs each year. Achieving this goal starts with transparency. To that end, the School’s fiscal 2015 financial results are reported in detail in the Supplemental Financial...
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- December 2006
- Supplement
Financial Reporting Problems at Molex, Inc. (B)
By: Paul M. Healy
Healy, Paul M. "Financial Reporting Problems at Molex, Inc. (B)." Harvard Business School Supplement 107-048, December 2006.
- Teaching Interest
Empirical Research in Financial Reporting and Corporate Governance
By: Suraj Srinivasan
This course is a survey of financial accounting research intended for doctoral students. The primary purpose of the course is to introduce fundamental research themes and methodologies used in empirical financial accounting research. Participants will become...
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- Web
Supplemental Financial Information - Annual Report 2017
Financials Supplemental Financial Information 1ms page 2 of 2 Expenses The School’s total operating expenses for fiscal 2017 were $731 million, up by $27 million, or nearly 4 percent, from $704 million for...
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- Web
Supplemental Financial Information - Annual Report 2014
Financials Supplemental Financial Information 5-Year Data SummaryCFO LetterConsolidated Balance SheetStatement of Activity & Cash FlowsSupplemental Financial Information page 1...
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- December 2006
- Supplement
Financial Reporting Problems at Molex, Inc. (C)
By: Paul M. Healy
Healy, Paul M. "Financial Reporting Problems at Molex, Inc. (C)." Harvard Business School Supplement 107-049, December 2006.
- Web
Consolidated Balance Sheet - Financial Report 2018
Financials Consolidated Balance Sheet 3ms Assets IN MILLIONS for the Fiscal Year ended June 30... 2018 2017 2016 Cash $ 89 $ 80 $ 61 Current Use Reserves 118 145 103 Receivables, Loans, & Other Assets 214 177 178 Invested Funds Endowment...
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- 05 Mar 2010
- News
Take Five: Integrating Financial and Non-Financial Reports
- Web
Supplemental Financial Information - Annual Report 2014
Financials Supplemental Financial Information 5-Year Data SummaryCFO LetterConsolidated Balance SheetStatement of Activity & Cash FlowsSupplemental Financial Information page 2...
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- Web
5-Year Data Summary - Financial Report 2018
Financials Financials 5-Year Data Summary 8ms Financial Data IN MILLIONS For the Fiscal Year ended June 30... 2018 2017 2016 2015 2014 Revenues $ 856 m. 800 761 707 676...
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