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A liquid investment is any investment that can be easily converted into cash without having a significant impact on its value. Examples of liquid investments are cash, money market funds, and shares of publicly held companies that actively trade on an established stock sum total of these investments can be aggregated and compared to a company’s short-term liabilities to see if. Browse all articles - HBS Working Knowledge: The latest business management research and ideas from HBS faculty. Browse all articles - HBS Working Knowledge: The latest business management research and ideas from HBS faculty. Harvard Business Review Accounting → → → → →. Read Articles about Accounting - HBS Working Knowledge: The latest business management research and ideas from HBS faculty.

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Professor Stefan Thomke discusses articles about accounting past experience and intuition can be misleading when attempting to launch an innovative new product, service, business model, or process.

Instead, Booking. Open for comment; 0 Comment s posted, articles about accounting. Read the Transcript. It's becoming more difficult for investors to sue corporate auditors. The result? A weakening of trust in US capital markets, says Suraj Srinivasan, articles about accounting. Open for comment; Comment s posted. Between andarticles about accounting, companies within most industries adopted an increasingly similar set of sustainability practices. This study examines the interplay between common and strategic practices.

This dynamic distinction helps articles about accounting understanding whether and how sustainability practices can help companies establish a competitive advantage over time. Green bonds are used for environmentally friendly purposes like renewable energy. Complementing previous research, this paper explores the US corporate and municipal green bond and shows that a subset of investors is willing to give up some return to hold green bonds.

There is a connection between public sentiment about a company and how the market rewards its corporate social performance, according to George Serafeim.

Is your company undervalued? The most comprehensive information windows that firms provide to the markets—in the form of their mandated annual and quarterly filings—have changed dramatically over time, becoming significantly longer and more complex. When firms break from their routine phrasing and content, this action contains rich information for future firm stock returns and outcomes.

The cost of healthcare in rural Haiti was found to vary widely, even inside the same health organization. A pioneering cost accounting system co-developed by Robert Kaplan was called in to determine the cause. Addressing debates on the effects of real articles about accounting rate RER movements on the economy, this study examines manufacturing firm-level effects of medium-term fluctuations, in particular firm-level productivity across a wide range of countries.

RER changes have different impacts depending on the export and import orientation of regions and the prevalence of credit constraints. Effects are non-linear and asymmetric, suggesting that the link between RER changes and macroeconomic performance might be much more nuanced than usually thought. This paper seeks to understand and provide evidence on the characteristics of emerging accounting standards for sustainability information.

Given that a large number of institutional investors seek sustainability data articles about accounting have committed to using it, it is increasingly important to develop a robust accounting infrastructure for the reporting of such information. Survey data from more than senior investment professionals provides insights into why and articles about accounting investors use environmental, social, and governance ESG information as well as the challenges in using this information.

This study also documents what investors believe will be important ESG styles in the future. Mihir Desai explains the financial wiring behind the inventors of articles about accounting iPhone, articles about accounting. In quarterly earnings calls with investors and analysts, some retail managers may underplay how their companies are actually performing, according to recent research by Kenneth Froot and colleagues.

This paper discusses key features of the fractional response mode developed by economists Leslie E. Papke and Jeffrey M. How does the equity market respond to the adoption of mandatory nonfinancial disclosure? Research by George Serafeim and colleagues.

Robert G. Eccles and Tim Youmans argue that a board's primary duty is not to the shareholders, but to the corporation itself, articles about accounting. Since the financial crisis, there has been renewed interest in documenting how much risk financial institutions are exposed to. This paper shares the important goal of that scholarship: to come up with a method that summarizes banks' positions in a meaningful way so that it will inform the theoretical modeling of these institutions and offer insights for policy decisions.

Specifically, the paper measures banks' exposures to macroeconomic risk through their fixed income positions by representing those positions in terms of simple factor portfolios. Factor portfolios provide measures of exposure that are easy to interpret and compare across positions. The results help elucidate the evolution of bank risk taking over the last 20 years. Closed for comment; 0 Comment s posted.

Over the past 30 years, the central question in asset pricing is understanding what drives the variation in expected returns, articles about accounting. Despite its importance, empirical research in this area has remained problematic because the key variable, expected returns, is not observable, articles about accounting.

This paper promotes an accounting-fundamentals-based approach to estimating expected returns. It contributes to the stream of empirical studies devoted to developing the estimation of, and understanding the behavior of, expected returns.

It also provides a practical tool that can be used to articles about accounting investment choices in international equity contexts. Materiality—a concept at the core of financial, sustainability, and integrated reporting—means the "reportability" of economic, environmental, social, and governance risk issues. Using the lens of materiality, the authors of this paper examine principles underlying the methodologies and business models of credit articles about accounting agencies CRAsfinding that CRAs have potential governance shortcomings that need to be addressed by the boards of the CRAs themselves.

The governance remedies recommended here aim to restore credit rating institutions to their historic role in the proper functioning of the global capital markets. Understanding the political process that leads to accounting standards may provide insights into both their procedural legitimacy and how they will eventually be used.

In a study of the role of major auditors in the accounting standard-setting process, the authors provide a systematic characterization of auditors' changing incentives.

They also examine how those incentives influence auditor lobbying across nearly every financial reporting standard issued from through Overall, results suggest that the auditors' own incentives play a prominent role in their lobbying activities for the rules of U. At the heart of the recent financial crisis were nontraditional securitizations, especially collateralized debt obligations and private-label mortgage-backed securities backed by nonprime loans.

Demand for these securities helped feed the housing boom during the early and mids, while rapid declines in their prices during and generated large losses for financial intermediaries, ultimately imperiling their soundness and triggering a full-blown crisis. Little is known, however, about the underlying forces that drove investor demand for these securitizations. Using micro-data on insurers' and mutual funds' holdings of both traditional and nontraditional securitizations, this paper begins to shed light on the economic forces that drove the demand for securitizations before and during the articles about accounting. Among the findings, articles about accounting, variation across securitization types and investors is key to understanding the crisis.

Beliefs appear to have been an important driver of mutual fund holdings of nontraditional articles about accounting. Results also underscore the importance of optimal liquidity management in the context of fire sales.

Key concepts include: Inexperienced mutual fund managers invested significantly more in these products than experienced managers, articles about accounting. Beliefs-shaped by past firsthand experiences-played an important role.

Managers who had suffered through the market dislocations of invested substantially less in nontraditional securitizations than those who had not. For insurance companies, incentives appear to have played an important role, though the nature of the relevant incentive conflict seems to have varied across small and larger insurance firms.

This article surveys research at the intersection of international economics and corporate finance. Articles about accounting research illustrates how international trade and multinational activity are affected by the credit constraints firms face and by firms' ability to make use of internal capital markets. Differences in access to financial capital explain variation in trade participation at the country, articles about accounting, industry, and firm level.

Firms need to fund fixed and variable costs of cross-border transactions, and these transactions often tie up capital for longer periods of time than domestic transactions and involve distinct risks. Credit constraints also play a role in determining which firms choose to conduct operations in multiple countries and what kinds of activities they perform in different jurisdictions. Through their internal capital markets, articles about accounting, multinational firms can raise funding in one location and deploy it elsewhere.

Internally articles about accounting financial capital gives multinationals an articles about accounting over purely domestic firms in some circumstances. Financial considerations often shape the extent to which multinationals generate spillovers for local firms. Key concepts include: The ability to access financial capital to pay fixed and variable costs affects choices firms make regarding export entry and operations, and, as a consequence, influence aggregate trade patterns.

Multinationals may use internal capital articles about accounting to pay for fixed costs, address managerial moral hazard, and exploit differences in access to capital across countries.

As a result, financial frictions shape multinational decisions regarding production location, articles about accounting, integration, and corporate governance.

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articles about accounting


We're living during a watershed moment for accounting, which creates repercussions throughout the business world. A new normal will rise from the ashes of the archaic industry, and this revival. Aug 23,  · News about accounting and accountants, including commentary and archival articles published in The New York Times. A liquid investment is any investment that can be easily converted into cash without having a significant impact on its value. Examples of liquid investments are cash, money market funds, and shares of publicly held companies that actively trade on an established stock sum total of these investments can be aggregated and compared to a company’s short-term liabilities to see if.