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All HBS Web
(3,063)
- News (586)
- Research (1,983)
- Events (17)
- Multimedia (24)
- Faculty Publications (1,108)
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- February 2013
- Article
Towards an Understanding of the Role of Standard Setters in Standard Setting
By: Abigail M. Allen and Karthik Ramanna
We investigate the effect of standard setters in standard setting: we examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB...
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Keywords:
FASB;
Politics;
Relevance;
Reliability;
Standard Setting;
Accounting;
Standards;
Fair Value Accounting;
Government and Politics;
Personal Characteristics
Allen, Abigail M., and Karthik Ramanna. "Towards an Understanding of the Role of Standard Setters in Standard Setting." Journal of Accounting & Economics 55, no. 1 (February 2013): 66–90. (Journal of Accounting & Economics Editors' Choice Article.)
- September 2023
- Case
Diamond Standard
By: Lauren H. Cohen, Zhaoheng Gong and Grace Headinger
Cormac Kinney, Founder and CEO of Diamond Standard, was on a mission to transform the U.S. diamond market through unlocking the precious gems as market-traded assets. As a serial FinTech entrepreneur, he hoped to add an additional service to his vault: Carats. The...
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Keywords:
Tokenization;
Fintech;
Cryptocurrency;
Liquidity;
Digital;
Rare Earth Minerals;
Decentralized;
Crypto Economy;
Financial Product;
Metals;
Diamonds;
Commodity;
Assets;
Financial Instruments;
Financial Institutions;
Financial Markets;
Investment;
Technological Innovation;
Natural Resources;
Business Startups;
Currency;
Financial Services Industry;
United States
Cohen, Lauren H., Zhaoheng Gong, and Grace Headinger. "Diamond Standard." Harvard Business School Case 224-009, September 2023.
- Spring 2012
- Article
The Need for Sector-Specific Materiality and Sustainability Reporting Standards
By: Robert G. Eccles, Michael P. Krzus, Jean Rogers and George Serafeim
Even though the supply of sustainability information has increased considerably in the last decade, companies are still failing to disclose material information in a comparable format. We believe this has two downsides. On the one hand, companies are not adequately...
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Keywords:
Sustainability;
Reporting;
Standard Setting;
Regulation;
Environmental Sustainability;
Accounting;
Standards;
Integrated Corporate Reporting;
Corporate Disclosure;
Competitive Advantage;
Capital Markets;
Accounting Industry;
United States
Eccles, Robert G., Michael P. Krzus, Jean Rogers, and George Serafeim. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards." Journal of Applied Corporate Finance 24, no. 2 (Spring 2012): 65–71.
- Spring 2014
- Article
Ex-Ante Agreements in Standard Setting and Patent Pool Formation
By: Gaston Llanes and Joaquin Poblete
We present a model of standard setting and patent-pool formation. We study the effects of alternative standard-setting and pool-formation rules on technology choice, prices, and welfare. We find three main results. First, we show that allowing patent pools may reduce...
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Keywords:
Standard Setting;
Patent Pools;
Royalty Stacking;
Ex-ante Agreements;
Coalition Formation;
Motivation and Incentives;
Patents;
Agreements and Arrangements;
Standards
Llanes, Gaston, and Joaquin Poblete. "Ex-Ante Agreements in Standard Setting and Patent Pool Formation." Special Issue on Innovation Economics. Journal of Economics & Management Strategy 23, no. 1 (Spring 2014): 50–67.
- August 4, 2000
- Article
Film Producer and Distributor Accounting Standard Standardized
By: David F. Hawkins
Hawkins, David F. "Film Producer and Distributor Accounting Standard Standardized." Accounting Bulletin, no. 89 (August 4, 2000).
- 01 Aug 2012
- News
ISO standards stamp approval
Towards an Understanding of the Role of Standard Setters in Standard Setting
Journal of Accounting and Economics Vol. 55, No. 1 (February 2013), pp. 66–90.
We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners... View Details
We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners... View Details
Political Standards
The University of Chicago Press November 2015.
Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in...
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- November 2007 (Revised April 2008)
- Case
Russian Standard
By: Rohit Deshpande and Seth Schulman
In September 2006, Russian billionaire Roustam Tariko, founder and owner of Russian Standard, needed to develop a strategy for introducing Russia's most popular brand of premium vodka (RSO) to American consumers. In the past year, he had introduced Imperia, the firm's...
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Keywords:
Brands and Branding;
Marketing Strategy;
Product Positioning;
Food and Beverage Industry;
Russia;
United States
Deshpande, Rohit, and Seth Schulman. "Russian Standard." Harvard Business School Case 508-053, November 2007. (Revised April 2008.)
- October 1992 (Revised May 1993)
- Background Note
Standard Costs and Variances
By: William J. Bruns Jr.
An introduction to standard costs and cost variances. Discussion, formulae, and examples introduce the idea of comparing actual costs to those that were expected.
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Bruns, William J., Jr. "Standard Costs and Variances." Harvard Business School Background Note 193-050, October 1992. (Revised May 1993.)
- 2008
- Chapter
The Economics and Strategy of Standards and Standardization
By: Shane Greenstein and Victor Stango
Greenstein, Shane, and Victor Stango. "The Economics and Strategy of Standards and Standardization." Chap. 9 in Handbook of Technology and Innovation Management, edited by Scott Shane, 267–293. John Wiley & Sons, 2008.
- 07 Dec 2010
- Working Paper Summaries
Towards an Understanding of the Role of Standard Setters in Standard Setting
- 07 Oct 2008
- News
Keeping up standards
- January 1996
- Background Note
Standard Costs and Variance Analysis
In an introduction to standard costs and cost variances, discussion, formulae, and examples explore the idea of comparing actual costs to those that were expected.
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Keywords:
Cost Accounting
Rapier, Donella. "Standard Costs and Variance Analysis." Harvard Business School Background Note 196-121, January 1996.
- 12 Feb 2015
- Working Paper Summaries
Auditor Lobbying on Accounting Standards
- December 1999
- Teaching Note
Standard International (TN)
By: David F. Hawkins and Norman Bartczak
Teaching Note for (9-100-064).
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Keywords:
Accounting Industry
- March 2024
- Module Note
Accounting Standards for the 21st Century
By: Jonas Heese
Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a...
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Heese, Jonas. "Accounting Standards for the 21st Century." Harvard Business School Module Note 124-056, March 2024.
- January 2013 (Revised March 2014)
- Case
The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)
By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer
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. Other major economies such as Japan...
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Keywords:
IASB;
IFRS;
International Politics;
Standard Setting;
Accounting;
International Accounting;
International Relations;
Government and Politics;
Accounting Industry;
Public Administration Industry;
China;
Europe;
United States
Ramanna, Karthik, Karol Misztal, and Daniela Beyersdorfer. "The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)." Harvard Business School Case 113-089, January 2013. (Revised March 2014.)
- May 2014 (Revised January 2015)
- Case
The Sustainability Accounting Standards Board
By: Julie Battilana and Michael Norris
In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO struggles with how best to ensure the nonprofit's financial sustainability while...
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Keywords:
Sustainability;
Sustainability Reporting;
Reporting;
Environmental Sustainability;
Accounting;
Accounting Industry;
United States
Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board." Harvard Business School Case 414-078, May 2014. (Revised January 2015.)
- February 28, 2014
- Article
A Better Route to Tech Standards
By: Josh Lerner and Jean Tirole
Technological standards are ubiquitous, whether they allow consumers to communicate seamlessly across wireless networks or manufacturers to procure goods across complex global supply chains. These standards—shaped by standard-setting organizations (SSOs) and...
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Lerner, Josh, and Jean Tirole. "A Better Route to Tech Standards." Science 343, no. 6174 (February 28, 2014): 972–973.