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- 13 Jul 2010
- First Look
First Look: July 13
under historical market conditions, compared to simulated losses of $280 billion in the absence of equity extractions. Download the paper: http://www.hbs.edu/research/pdf/10-023.pdf Implications for GAAP from an Analysis of Positive...
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Martha Lagace
- 03 Sep 2020
- Op-Ed
Why American Health Care Needs Its Own SEC
GAAP can wind up in jail or pay hefty fines. Its accounting principles are derived from an exhaustive public process overseen by experts in measurement, not like the stakeholders of present “transparency” who are interested in protecting...
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- 13 May 2002
- Op-Ed
A Cure for Enron-Style Audit Failures
with information regarding alternative GAAP methods that would result in different accounting outcomes and with figures outlining those differences. The reasons for the committee's acceptance of the management's and the auditor's...
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- 20 Jan 2015
- First Look
First Look: January 20
performance. Publisher's link: https://hbr.org/2015/01/the-truth-about-csr Working Papers Auditor Lobbying on Accounting Standards By: Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury Abstract—We examine how Big N auditors' changing incentives impact their...
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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
- 24 Nov 2009
- First Look
First Look: Nov. 24
of adult life stage theory and summarizes Daniel Levinson's research findings on the adult development of men and women. Purchase this note: http://cb.hbsp.harvard.edu/cb/product/809097-PDF-ENG Choosing a GAAP for Canada Karthik Ramanna...
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Martha Lagace
- 24 Mar 2015
- First Look
First Look: March 24
is currently provided by GAAP financial reporting. The purpose of this paper is to examine the optimal design of information intermediaries that can increase the impact of sustainability information on corporate conduct. Specifically, we...
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Sean Silverthorne
- 01 Oct 2001
- Research & Ideas
Five Questions for Stuart Gilson
addressed at the same time to keep the deal on track. In the end, management devised a whole new way of reporting the company's earnings, to address a deficiency in GAAP reporting rules as they pertain to employee buyouts. It took more...
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by Sean Silverthorne
- 02 Nov 2010
- First Look
First Look: November 2, 2010
Steel, India's largest private sector steel company, as it transitions from Indian GAAP to IFRS. It first describes those challenges in the context of the institutional voids that make IFRS adoption difficult in India. The case then...
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Sean Silverthorne
- 18 Oct 2011
- First Look
First Look: October 18
to report using Chinese GAAP without reconciliation to IFRS. The exchange was responding to the demands of its largely Chinese clientele and also coping with increased global competition to attract listings from Chinese companies....
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Sean Silverthorne
- 10 May 2011
- First Look
First Look: May 10
increases in comparability: firms having low amounts of reconciling items between U.K. GAAP and IFRS, and firms having ex ante high quality information environments. Together, the results are consistent with mandatory IFRS adoption...
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Sean Silverthorne
- 27 Sep 2011
- First Look
First Look: September 27
Transition to IFRS David F. Hawkins and Angel R. SolisHarvard Business School Case 112-009 Barrick Gold must change from Canadian GAAP to IFRS. Case covers the transition. Purchase this...
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Sean Silverthorne
- 18 Oct 2004
- Research & Ideas
The Bias of Wall Street Analysts
developments. His work examines how "sell-side financial analysts incorporate accounting information in their earnings forecasts, common stock valuations, and investment recommendations." He also analyzes management reporting of modified View Details
- 24 Jan 2012
- First Look
First Look: Jan. 24
also find decreasing forecast errors for voluntary adopters, but this effect is smaller and not robust. Moreover, we show that the magnitude of the forecast errors decrease is associated with the firm-specific differences between local View Details
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Sean Silverthorne
- 24 May 2011
- First Look
First Look: May 24
Hermitage's Russian Quandary (B) Eric Werker, Ray Fisman, and Lauren WeberHarvard Business School Supplement 711-055 This supplement was co-authored with Columbia Business School. Purchase this supplement:http://cb.hbsp.harvard.edu/cb/product/711055-PDF-ENG Bridging...
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Sean Silverthorne
- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
entrepreneurial enterprises. And yet they are subject to exactly the same rules and conditions as large companies. A second example. There has been a lot of discussion about stock options and expensing them through regulatory action and through passing new additions to...
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by Kim B. Clark