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- All HBS Web (89)
- Faculty Publications (32)
- 16 Jun 2009
- First Look
First Look: June 16
social categories. We discuss the ethical implications of these decision-making biases in the context of organizations. Download the paper: http://www.hbs.edu/research/pdf/06-033.pdf What Should GAAP Look Like? Authors:S.P. Kothari,...
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Martha Lagace
- 09 Apr 2013
- First Look
First Look: April 9
http://hbr.org/search/813144-PDF-ENG Harvard Business School Case 113-045 The Private Company Council Financial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body-the Private Company Council-to determine...
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Sean Silverthorne
- Web
Statement of Activity & Cash Flows - Annual Report 2016
report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2016, the School’s results for fiscal years 2014 and 2015 are presented in accordance with View Details
- 04 Aug 2009
- First Look
First Look: August 4
http://www.hbs.edu/research/pdf/10-004.pdf What Should GAAP Look Like? A Survey and Economic Analysis (revised) Authors:S.P. Kothari, Karthik Ramanna, and Douglas J. Skinner Abstract Based on extant literature, we articulate a positive...
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Martha Lagace
- 16 Mar 2010
- First Look
First Look: March 16
routinely think about the problem. We conclude by exploring implications of this finding for professional conduct and public policy. Working PapersImplications for GAAP from an Analysis of Positive Research in Accounting Authors:S.P....
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Martha Lagace
- Web
Consolidated Balance Sheet - Annual Report 2019
4,821 m. * In pursuit of greater comparability across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal...
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Consolidated Balance Sheet - Annual Report 2014
Activity & Cash Flows presents a managerial view of Harvard Business School operations focused primarily on cash available for use. It is not intended to present the financial results in accordance with generally accepted accounting principles (GAAP). A presentation in...
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Consolidated Balance Sheet - Annual Report 2020
5,208 m. * In pursuit of greater comparability across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal...
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HBS - Financials | Statement of Activity & Cash Flows
across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2021, the School’s results for fiscal years 2019...
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Consolidated Balance Sheet - Annual Report 2017
4,587 m. * In pursuit of greater comparability across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal...
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Consolidated Balance Sheet - Annual Report 2016
$ 4,587 m. $ 4,409 m. * In pursuit of greater comparability across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results...
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Statement of Activity & Cash Flows - Financial Report 2015
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 of Activity and...
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HBS - Financials | Statement of Activity & Cash Flows
the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2021, the School’s results for fiscal years 2019 and...
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Statement of Activity & Cash Flows - Annual Report 2017
results for fiscal 2017, the School’s results for fiscal years 2015 and 2016 are presented in accordance with GAAP within the Statement of Activity and Cash Flows.
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- 30 Oct 2007
- First Look
First Look: October 30, 2007
Harmonizing Accounting Standards Really Harmonize Accounting?: Evidence from Non-U.S. Firms Adopting US GAAP Authors:Mark T.Bradshaw and Gregory S. Miller Periodical:Journal of Accounting, Auditing and Finance (forthcoming) Abstract...
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Sean Silverthorne
- Web
Five Year Data Summary - Financial Report 2015
greater comparability across the Harvard schools, the University has asked all the schools to report their net results in accordance with generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2015, the School’s results...
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Statement of Activity & Cash Flows - Annual Report 2020
University has asked all the schools to report their net results in accordance with generally accepted accounting 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...
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- 20 Feb 2007
- First Look
First Look: February 20, 2007
organization, using economic analysis as a tool for understanding business structures and transactions. A Discussion of "Letting the 'Tail Wag the Dog'": The Debate over GAAP versus Street Earnings Revisited Authors:Mark T....
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Martha Lagace
- 20 Dec 2006
- Op-Ed
Investors Hurt by Dual-Track Tax Reporting
change would save the considerable resources now dedicated to dual-reporting system compliance and allow for a lower marginal rate. Rough estimates are that a 15 percent tax on reported GAAP profits would be revenue-neutral for the...
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by Mihir Desai
- 28 Sep 2010
- First Look
First Look: September 28, 2010
resulting in such a switch. Download the paper: http://nocke.vwl.uni-mannheim.de/fileadmin/user_upload/nocke/papers/EsoNockeWhite-RJE-2010.pdf Implications for GAAP from an Analysis of Positive Research in Accounting Authors:S.P. Kothari,...
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Sean Silverthorne