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Harvard Business School: Accounting & Management Unit Research Paper Series

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Viewing: 1 - 50 of 263 papers

1.

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 21,471
2.

Time-Driven Activity-Based Costing

Number of pages: 18 Posted: 14 Jan 2004
Working Paper Series
Harvard Business School and Acorn Systems, Inc.
Downloads 20,296
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 12,553
4.

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 9,128
5.

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 and Harvard University - Harvard Business School
Downloads 8,444
6.

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 8,229
7.

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 7,635
8.

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 Harvard University - Harvard Business School
Downloads 7,188
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 5,649
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 5,634
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 and Harvard University - Harvard Business School
Downloads 4,945
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 4,688
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 4,401
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 Exeter Business School, Harvard University - Harvard Business School and Capital Market Commission
Downloads 4,314
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 University - Harvard Business School
Downloads 4,094
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 4,006
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 University - Harvard Business School and The University of Chicago - Booth School of Business
Downloads 3,903
18.

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 3,425
19.

Corporate and Integrated Reporting: A Functional Perspective

Chapter in Stewardship of the Future, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.,
Number of pages: 21 Posted: 02 Feb 2014 Last Revised: 20 Sep 2014
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School
Downloads 3,418
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 University - Harvard Business School and Boston College
Downloads 3,405
21.

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 3,226
22.

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 2,846
23.

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 2,796
24.

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 2,561
25.

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 University - Harvard Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,533
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 2,527
27.

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 University - Harvard Business School and Boston College

Multiple version iconThere are 2 versions of this paper

Downloads 2,420
28.

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 2,381
29.

The Auditing Oligopoly and Lobbying on Accounting Standards

Harvard Business School Accounting & Management Unit Working Paper No. 13-054
Number of pages: 58 Posted: 11 Dec 2012 Last Revised: 22 Aug 2013
Working Paper Series
Brigham Young University - Marriott School, Harvard University - Harvard Business School and Boston College
Downloads 2,340
30.

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 University - Harvard Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,140
31.

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
University of Iowa - Henry B. Tippie College of Business, Columbia Business School and Harvard Business School
Downloads 2,018
32.

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 University - Harvard Business School
Downloads 1,950
33.

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 University - Harvard Business School
Downloads 1,919
34.

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 University - Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,832
35.

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 1,719
36.

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 Harvard University - Harvard Business School
Downloads 1,706
37.

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 1,687
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 1,649
39.

Corporate Purpose and Financial Performance

Columbia Business School Research Paper No. 16-69
Number of pages: 40 Posted: 18 Sep 2016
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business, Columbia Business School - Finance and Economics and Harvard University - Harvard Business School
Downloads 1,624
40.

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 1,616
41.

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 1,599
42.

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 1,596
43.

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 1,538
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 1,526
45.

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, University of Southern California - Marshall School of Business and Harvard University - Harvard Business School
Downloads 1,506
46.

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 1,453
47.

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 University - Harvard Business School
Downloads 1,436
48.

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 1,433
49.

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 1,432
50.

Product and Labor Market Globalization & Convergence of Corporate Governance: Evidence from Infosys and the Indian Software Industry

Harvard NOM Working Paper No. 02-30; Strategy Unit Working Paper No. 02-040; Harvard Business School Working Paper No. 02-040
Number of pages: 48 Posted: 22 Oct 2002
Working Paper Series
Harvard University - Harvard Business School and Harvard University - Strategy Unit
Downloads 1,370