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Harvard Business School: Accounting & Management Unit Research Paper Series

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Viewing: 1 - 50 of 268 papers

1.

Time-Driven Activity-Based Costing

Number of pages: 18 Posted: 14 Jan 2004
Working Paper Series
Harvard Business School and Acorn Systems, Inc.
Downloads 23,221
2.

A Review of the Earnings Management Literature and its Implications for Standard Setting

Number of pages: 36 Posted: 15 Mar 1999
Working Paper Series
Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads 22,928
3.

The Fall of Enron

Harvard NOM Working Paper No. 03-38
Number of pages: 46 Posted: 17 Oct 2003
Accepted Paper Series
Harvard University - Harvard Business School and Harvard Business School
Downloads 13,082
4.

The Consequences of Mandatory Corporate Sustainability Reporting

Harvard Business School Research Working Paper No. 11-100
Number of pages: 49 Posted: 03 Apr 2011 Last Revised: 01 May 2017
Working Paper Series
London Business School - Department of Strategic & International Management and Harvard University - Harvard Business School
Downloads 11,146
5.

Corporate Sustainability: First Evidence on Materiality

The Accounting Review, Vol. 91, No. 6, pp. 1697-1724.
Number of pages: 55 Posted: 11 Mar 2015 Last Revised: 01 Feb 2017
Accepted Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, Harvard University - Harvard Business School and Northwestern University - Department of Accounting Information & Management
Downloads 10,201
6.

Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature

JAE Rochester Conference April 2000
Number of pages: 60 Posted: 01 Feb 2001
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 9,622
7.

Using the Balanced Scorecard as a Control System for Monitoring and Revising Corporate Strategy

Harvard NOM Working Paper No. 02-35
Number of pages: 45 Posted: 01 Oct 2002
Working Paper Series
Harvard University - Accounting & Control Unit, Harvard University - Accounting & Control Unit, George Washington University - Department of Accountancy and Harvard University - Accounting & Control Unit
Downloads 8,489
8.

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming
Number of pages: 52 Posted: 19 May 2006 Last Revised: 04 Apr 2012
Accepted Paper Series
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, University of Cambridge Judge Business School and Boston University - Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 7,899
9.

Audit Quality and Auditor Reputation: Evidence from Japan

Forthcoming, The Accounting Review, Volume 87, No. 5, September 2012, Chicago Booth Research Paper No. 10-15, Harvard Business School Accounting & Management Unit Working Paper No. 10-088
Number of pages: 49 Posted: 22 Feb 2010 Last Revised: 28 Jul 2012
Working Paper Series
The University of Chicago - Booth School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 6,046
10.

Globalization and Similarities in Corporate Governance: A Cross-Country Analysis

Harvard NOM Working Paper No. 02-31; Strategy Unit Working Paper No. 02-041; Harvard Business School Working Paper No. 02-041
Number of pages: 50 Posted: 14 Oct 2002
Working Paper Series
Harvard University - Harvard Business School, Harvard University - Strategy Unit and Lehman Brothers, New York
Downloads 5,723
11.

Corporate Social Responsibility and Access to Finance

Strategic Management Journal, 35 (1): 1-23.
Number of pages: 43 Posted: 25 May 2011 Last Revised: 28 Nov 2014
Accepted Paper Series
Harvard University - Harvard Business School, London Business School - Department of Strategic & International Management and Harvard University - Harvard Business School
Downloads 5,640
12.

Governance and Intermediation Problems in Capital Markets: Evidence from the Fall of Enron

Harvard NOM Working Paper No. 02-27
Number of pages: 52 Posted: 15 Oct 2002
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School
Downloads 4,749
13.

The Impact of Activity Based Costing on Managerial Decisions at Insteel Industries - a Field Study

Number of pages: 35 Posted: 02 Sep 1999
Working Paper Series
Harvard University - Accounting & Control Unit and Harvard University - General Management Unit
Downloads 4,554
14.

Does Mandatory IFRS Adoption Improve the Information Environment?

Contemporary Accounting Research, Vol. 30, No. 1: 388-423.
Number of pages: 57 Posted: 06 Sep 2008 Last Revised: 19 Jul 2013
Accepted Paper Series
University of Warwick - Warwick Business School, Harvard University - Harvard Business School and Capital Market Commission
Downloads 4,496
15.

The International Politics of IFRS Harmonization

Accounting, Economics and Law 3, No. 2 (April 2013), Harvard Business School Accounting & Management Unit Working Paper No. 11-132
Number of pages: 47 Posted: 02 Jul 2011 Last Revised: 08 May 2013
Accepted Paper Series
Harvard Business School
Downloads 4,349
16.

The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China

Number of pages: 46 Posted: 28 Aug 2000
Working Paper Series
Massachusetts Institute of Technology and Harvard Business School
Downloads 4,154
17.

Implications for GAAP from an Analysis of Positive Research in Accounting

Journal of Accounting & Economics (JAE), Forthcoming, MIT Sloan Research Paper No. 4740-09, Harvard Business School Accounting & Management Unit Working Paper No. 09-137, University of Chicago - Booth School of Business Working Paper No. 09-22
Number of pages: 126 Posted: 03 Jun 2009 Last Revised: 17 Sep 2010
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Harvard Business School and The University of Chicago - Booth School of Business
Downloads 4,043
18.

Corporate and Integrated Reporting: A Functional Perspective

Chapter 9 in Corporate Stewardship: Achieving Sustainable Effectiveness, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.
Number of pages: 21 Posted: 02 Feb 2014 Last Revised: 24 May 2018
Working Paper Series
University of Oxford - Said Business School and Harvard University - Harvard Business School
Downloads 4,011
19.

Chief Sustainability Officers: Who Are They and What Do They Do?

Chapter 8 in Leading Sustainable Change, Oxford University Press, 2014
Number of pages: 22 Posted: 21 Mar 2014 Last Revised: 05 Sep 2014
Accepted Paper Series
Miller Consultants and Harvard University - Harvard Business School
Downloads 3,921
20.

Why do Countries Adopt International Financial Reporting Standards?

Harvard Business School Accounting & Management Unit Working Paper No. 09-102
Number of pages: 48 Posted: 25 Aug 2009
Working Paper Series
Harvard Business School and Boston College
Downloads 3,695
21.

Analyst Activity Around the World

HBS Strategy Unit Working Paper No. 01-061
Number of pages: 47 Posted: 27 Feb 2000
Working Paper Series
University of Pennsylvania - The Wharton School, Harvard University - Strategy Unit and Harvard University - Harvard Business School
Downloads 3,528
22.

Conceptual Foundations of the Balanced Scorecard

Harvard Business School Accounting & Management Unit Working Paper No. 10-074
Number of pages: 37 Posted: 03 Mar 2010 Last Revised: 18 Mar 2010
Working Paper Series
Harvard Business School
Downloads 2,959
23.

Information Effects of Spin-Offs, Equity Carve-Outs, and Targeted Stock Offerings

Number of pages: 31 Posted: 22 Nov 1997
Working Paper Series
Harvard Business School - Finance Unit, Harvard Business School, Massachusetts Institute of Technology - Sloan School of Management and Harvard University - Harvard Business School
Downloads 2,902
24.

Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment

Review of Accounting Studies, Vol. 17, No. 4, 2012, Harvard Business School Accounting & Management Unit Working Paper No. 09-106
Number of pages: 50 Posted: 21 May 2008 Last Revised: 12 Jun 2012
Accepted Paper Series
Harvard Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,616
25.

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 13 Aug 2006 Last Revised: 28 Jul 2009
Working Paper Series
Boston University - Questrom School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,609
26.

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Harvard Business School Strategy Unit Working Paper No. 03-081, Harvard NOM Working Paper No. 03-29
Number of pages: 55 Posted: 26 May 2003
Working Paper Series
Harvard University - Strategy Unit, Harvard University - Harvard Business School and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,539
27.

Corporate Purpose and Financial Performance

Organization Science, Forthcoming
Number of pages: 164 Posted: 18 Sep 2016 Last Revised: 17 May 2018
Accepted Paper Series
Wharton, Columbia Business School - Finance and Economics and Harvard University - Harvard Business School
Downloads 2,517
28.

Network Effects in Countries’ Adoption of IFRS

Harvard Business School Accounting & Management Unit Working Paper No. 10-092
Number of pages: 50 Posted: 18 Apr 2010 Last Revised: 22 Aug 2013
Working Paper Series
Harvard Business School and Boston College

Multiple version iconThere are 2 versions of this paper

Downloads 2,517
29.

R&D Accounting and the Tradeoff between Relevance and Objectivity

Number of pages: 48 Posted: 18 Feb 1999
Working Paper Series
Harvard Business School, Massachusetts Institute of Technology (MIT) and Massachusetts Institute of Technology
Downloads 2,403
30.

Shareholder Activism on Sustainability Issues

Number of pages: 56 Posted: 07 Jul 2016 Last Revised: 04 Sep 2016
Working Paper Series
Harvard University - Harvard Business School, Harvard University - Harvard Business School and Northwestern University - Department of Accounting Information & Management
Downloads 2,235
31.

Evidence on the Effects of Unverifiable Fair-Value Accounting

Harvard Business School Working Paper No. 08-014
Number of pages: 60 Posted: 08 Sep 2007
Working Paper Series
Harvard Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,195
32.

CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts

Number of pages: 42 Posted: 29 Jun 2008 Last Revised: 12 Aug 2012
Working Paper Series
The University of Arizona - Eller College of Management, Columbia Business School and Harvard Business School
Downloads 2,158
33.

Towards an Understanding of the Role of Standard Setters in Standard Setting

Journal of Accounting & Economics (JAE), Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 10-105
Number of pages: 54 Posted: 29 May 2010 Last Revised: 25 May 2012
Working Paper Series
Brigham Young University - Marriott School and Harvard Business School
Downloads 2,021
34.

A Framework for Research on Corporate Accountability Reporting

Accounting Horizons 26, No. 2 (June 2013), Harvard Business School Accounting & Management Unit Working Paper No. 12-021
Number of pages: 48 Posted: 28 Sep 2011 Last Revised: 08 May 2013
Accepted Paper Series
Harvard Business School
Downloads 1,970
35.

The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting

MIT Sloan School of Management Research Paper
Number of pages: 59 Posted: 13 Mar 2006
Working Paper Series
Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,881
36.

Evaluating Firm-Level Expected-Return Proxies

Harvard Business School Accounting & Management Unit Working Paper No. 15-022, Rock Center for Corporate Governance at Stanford University Working Paper No. 197, Stanford University Graduate School of Business Research Paper No. 15-57
Number of pages: 54 Posted: 06 Aug 2010 Last Revised: 16 Jun 2017
Working Paper Series
Stanford University - Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard Business School
Downloads 1,838
37.

Material Sustainability Information and Stock Price Informativeness

Harvard Business School Working Paper
Number of pages: 55 Posted: 10 May 2017 Last Revised: 08 May 2018
Working Paper Series
Harvard University - Harvard Business School, Oxford University, Saïd Business School and Harvard University - Harvard Business School
Downloads 1,784
38.

Do Buy-Side Analysts Out-Perform the Sell-Side?

Number of pages: 65 Posted: 30 Sep 2005
Working Paper Series
Harvard Business School, Harvard Business School, Northwestern University - Kellogg School of Management, University of California, Irvine - Paul Merage School of Business and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 1,726
39.

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming, Harvard Business School Finance Working Paper No. 09-032, Rock Center for Corporate Governance at Stanford University Working Paper No. 5
Number of pages: 52 Posted: 10 Sep 2008 Last Revised: 04 Apr 2012
Accepted Paper Series
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, University of Cambridge Judge Business School and Boston University - Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,716
40.

The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy

Harvard Business School Accounting & Management Unit Working Paper No. 13-100
Number of pages: 55 Posted: 18 Jun 2013 Last Revised: 15 Jul 2013
Working Paper Series
Harvard Business School
Downloads 1,708
41.

The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions

The Accounting Review, Vol. 91, No. 5, pp. 1467-1492, 2016
Number of pages: 47 Posted: 21 Aug 2012 Last Revised: 01 Feb 2017
Accepted Paper Series
London Business School - Department of Strategic & International Management, University of Southern California - Marshall School of Business and Harvard University - Harvard Business School
Downloads 1,682
42.

Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups

Number of pages: 32 Posted: 16 Dec 1996
Working Paper Series
Harvard University - Strategy Unit and Harvard University - Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,645
43.

How Do You Stop the Books from Being Cooked? A Management Control Perspective on Financial Accounting Standard Setting and the Section 404 Requirement of the Sarbanes/Oxley Act

Harvard NOM Working Paper No. 04-23
Number of pages: 30 Posted: 27 Jan 2004
Accepted Paper Series
Harvard University - Accounting & Control Unit and Rutgers Business School
Downloads 1,618
44.

The Role of Accruals in Predicting Future Cash Flows and Stock Returns

Number of pages: 55 Posted: 30 Apr 2008 Last Revised: 08 Jan 2009
Working Paper Series
Boston University - Department of Accounting, Rensselaer Polytechnic Institute (RPI) - Accounting, Finance and Economics and New York University (NYU) - Department of Accounting
Downloads 1,599
45.

Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry

Management Science, Forthcoming
Number of pages: 44 Posted: 22 Aug 2008 Last Revised: 13 Jun 2011
Accepted Paper Series
Pennsylvania State University - Department of Accounting, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich

Multiple version iconThere are 2 versions of this paper

Downloads 1,578
46.

Managers and Market Capitalism

Harvard Business School Accounting & Management Unit Working Paper No. 13-075, Harvard Business School Strategy Unit Working Paper No. 13-075, Harvard Business School General Management Unit Working Paper No. 13-075
Number of pages: 38 Posted: 11 Mar 2013 Last Revised: 12 Nov 2013
Working Paper Series
Harvard Business School and Harvard Business School
Downloads 1,550
47.

Firm Competitiveness and Detection of Bribery

Harvard Business School Accounting & Management Unit Working Paper
Number of pages: 35 Posted: 29 Jul 2013 Last Revised: 24 Apr 2014
Working Paper Series
Harvard University - Harvard Business School
Downloads 1,549
48.

Market Reaction to Mandatory Nonfinancial Disclosure

Management Science, Forthcoming
Number of pages: 47 Posted: 09 Sep 2015 Last Revised: 21 Mar 2018
Accepted Paper Series
Harvard University - Harvard Business School, Boston University - Questrom School of Business and Harvard University - Harvard Business School
Downloads 1,543
49.

Mandatory IFRS Adoption and Financial Statement Comparability

Contemporary Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 11-109
Number of pages: 52 Posted: 24 Apr 2011 Last Revised: 21 Aug 2012
Working Paper Series
Boston University - Department of Accounting, University of Cambridge Judge Business School and Boston University - Questrom School of Business
Downloads 1,477
50.

Asymmetric Timeliness Tests of Accounting Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 43 Posted: 18 Sep 2006
Accepted Paper Series
Ohio State University, Pennsylvania State University - Department of Accounting and Boston University - Questrom School of Business
Downloads 1,453