Accounting & Management
Recent Publications
Books
Atkinson, Anthony A., Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young. Management Accounting: Information for Decision Making and Strategy Execution. 6th ed. Pearson Education, Inc., 2011.
Datar, Srikant M., David A. Garvin, and Patrick Cullen. Rethinking the MBA: Business Education at a Crossroads. Boston: Harvard Business Press, 2010.
Epstein, Marc J., and F. Warren McFarlan. Joining a Nonprofit Board: What You Need to Know. Jossey-Bass/Wiley, 2011.
Khanna, Tarun, Krishna G. Palepu, and Richard Bullock. Winning in Emerging Markets: A Road Map for Strategy and Execution. Harvard Business Press, 2010.
Simons, Robert L. Seven Strategy Questions: A Simple Approach for Better Execution. Harvard Business Press, 2010.
Published Papers and Book Chapters
Campbell, Dennis, and Frances X. Frei. "The Cost Structure, Customer Profitability, and Retention Implications of Self-Service Distribution Channels: Evidence from Customer Behavior in an Online Banking Channel." Management Science 56, no. 1 (2010): 4-24.
Campbell, Dennis, and Frances X. Frei. "Cost Structure Patterns in the Asset Management Industry." Chap. 8 in Operational Control in Asset Management: Processes and Costs, edited by Michael Pinedo, 154-168. Denmark: SimCorp StrategyLab, 2010.
Campbell, Dennis, and Frances X. Frei. "Market Heterogeneity and Local Capacity Decisions in Services." Manufacturing and Service Operations Management 13, no. 1 (winter 2011).
Datar, S. M., M. J. Epstein, and K. Yuthas. "Enamored with Scale: Scaling with Limited Impact in the Microfinance Industry." In Scaling Social Impact: New Thinking, edited by Paul N. Bloom and Edward Skloot. Palgrave Macmillan, 2010.
Datar, Srikant M., David A. Garvin, and Patrick Cullen. "Rethinking the MBA: Business Education at a Crossroads." Journal of Management Development 30, no. 5 (2011).
Dichev, Ilia, and Gwen Yu. "Higher Risk, Lower Returns: What Hedge Fund Investors Really Earn." Journal of Financial Economics 100, no. 2 (May 2011).
Dichev, Ilia, and Gwen Yu. "The Return of Hedge Fund Investors." The World Financial Review (September - October 2011).
Eccles, Robert G., and George Serafeim. "Accelerating the Adoption of Integrated Reporting." Chap. 2.2 of CSR Index, 70-92. INNOVATIO Publishing Ltd., 2011.
Groysberg, Boris, Paul Healy, Nitin Nohria, and George Serafeim. "What Factors Drive Analyst Forecasts?" Financial Analysts Journal 67, no. 4 (July - August 2011).
Horton, Joanne, and George Serafeim. "Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK." Review of Accounting Studies 15, no. 4 (2010).
Ioannou, Ioannis, and George Serafeim. "Drivers of Corporate Sustainability and Implications for Capital Markets: An International Perspective." In The Landscape of Integrated Reporting, edited by Robert G. Eccles, Beiting Cheng, and Daniela Saltzman, 13-17. Boston, 2010.
Ioannou, Ioannis, and George Serafeim. "The Growing Power of Non-financial Reports." Business Strategy Review (May 2011).
Ioannou, Ioannis, and George Serafeim. "The Rise and Consequences of Corporate Sustainability Reporting." European Business Review (September - October 2011).
Ioannou, Ioannis, and George Serafeim. "Sustainability and Capital Markets: How Firms Can Manage the Crucial Link." European Business Review (March - April 2011).
Kaplan, Robert S. "Accounting Scholarship That Advances Professional Knowledge and Practice." The Accounting Review 86, no. 2 (March 2011).
Kaplan, Robert S. "The Hollow Science." Harvard Business Review 89, no. 5 (May 2011).
Kaplan, Robert S., and Michael E. Porter. "How to Solve the Cost Crisis in Health Care." Harvard Business Review 89, no. 9 (September 2011): 47-64.
Khanna, Tarun, and Krishna G. Palepu. "Winning in Emerging Markets: Spotting and Responding to Institutional Voids." The World Financial Review (May - June 2011): 18-20.
Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010).
Riedl, Edward J., and George Serafeim. "Information Risk and Fair Value: An Examination of Equity Betas." Journal of Accounting Research 49, no. 4 (September 2011): 1083-1122.
Serafeim, George. "Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting." Journal of Accounting Research 49, no. 2 (May 2011).
Simons, Robert. "Stress-Test Your Strategy: The 7 Questions to Ask." Harvard Business Review 88, no. 11 (November 2010): 93-100.
Skinner, Douglas, and Eugene F. Soltes. "What Do Dividends Tell Us About Earnings Quality." Review of Accounting Studies 16, no. 1 (March 2011).
Working Papers
Brochet, Francois, and Suraj Srinivasan. "Do Shareholders Hold Independent Directors Accountable? Evidence from Firms Subject to Securities Litigation." Working Paper, 2011.
Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Harvard Business School Working Paper, No. 11-109, April 2011.
Brochet, Francois, Seunghan Nam, and Joshua Ronen. "Predictive Value of Accruals and Consequences for Market Anomalies." Working Paper, 2010.
Brochet, Francois, and Kyle Travis Welch. "Top Executive Background and Financial Reporting Choice: The Case of Goodwill Impairment." Harvard Business School Working Paper, No. 11-088, February 2011.
Buell, Ryan W., Dennis Campbell, and Frances X. Frei. "How Do Incumbents Fare in the Face of Increased Service Competition?" Harvard Business School Working Paper, No. 11-084, February 2011.
Campbell, Dennis, Marc Epstein, and Francisco de Asís Martínez-Jerez. "The Learning Effects of Monitoring." Harvard Business School Working Paper, No. 11-053, November 2010.
Casas-Arce, Pablo, and Francisco de Asís Martínez-Jerez. "The All-pay Auction with Handicaps." Working Paper.
Casas-Arce, Pablo, F. Asís Martínez-Jerez, and V.G. Narayanan. "The Impact of Forward-Looking Metrics on Employee Decision Making." Harvard Business School Working Paper, No. 11-106, April 2011.
Cheng, Beiting, Ioannis Ioannou, and George Serafeim. "Corporate Social Responsibility and Access to Finance." Harvard Business School Working Paper, No. 11-130, June 2011.
Eccles, Robert G., Michael P. Krzus, and George Serafeim. "Market Interest in Nonfinancial Information." Harvard Business School Working Paper, No. 12-018, September 2011.
Groysberg, Boris, Paul M. Healy, George Serafeim, Devin M. Shanthikumar, and Yang Gui. "Who Makes Better Stock Picks: The Sell-side or The Buy-side?" Working Paper.
Hall, Matthew, Anette Mikes, and Yuval Millo. "From Box-Tickers to Frame-Makers: Transformations in the Roles of Functional Experts." Harvard Business School Working Paper, No. 11-068, January 2011.
Healy, Paul M., George Serafeim, Suraj Srinivasan, and Gwen Yu. "Market Competition, Government Efficiency, and Profitability Around the World." Harvard Business School Working Paper, No. 12-010, May 2011.
Ioannou, Ioannis, and George Serafeim. "The Consequences of Mandatory Corporate Sustainability Reporting." Harvard Business School Working Paper, No. 11-100, March 2011.
Mikes, Anette. "From Counting Risk to Making Risk Count: Boundary-Work in Risk Management." Harvard Business School Working Paper, No. 11-069, January 2011.
Nagar, Venky, and Gwen Yu. "Accounting for Crises." Harvard Business School Working Paper, No. 11-103, April 2011.
Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Harvard Business School Working Paper, No. 12-021, September 2011.
Shroff, Nemit O., Rodrigo S. Verdi, and Gwen Yu. "Doing What the Parents Want? The Effect of the Local Information Environment on the Investment Decisions of Multinational Corporations." Harvard Business School Working Paper, No. 12-011, September 2011.
HBS Course Materials
Brochet, Francois, and David Kiron. "Google and Earnings Guidance." Harvard Business School Case 111-026.
Campbell, Dennis, and Rui Lu. "LG Display." Harvard Business School Case 111-072.
Eccles, Robert G., Georgios Serafeim, and Beiting Cheng. "Foxconn Technology Group." Harvard Business School Case 112-002.
Eccles, Robert G., Georgios Serafeim, and Pippa Eccles. "Hassina Sherjan." Harvard Business School Case 112-029.
Eccles, Robert G., Georgios Serafeim, and Phillip Andrews. "Mandatory Environmental, Social, and Governance Disclosure in the European Union." Harvard Business School Case 111-120.
Groysberg, Boris, Paul M. Healy, and Sarah Abbott. "Morgan Asset Management." Harvard Business School Case 411-058.
Groysberg, Boris, Paul M. Healy, and Sarah Abbott. "Sidoti & Company: Launching a Micro-Cap Product." Harvard Business School Case 411-072.
Hamermesh, Richard G., F. Warren McFarlan, Mark Keil, Andrew Katz, Michael Morgan, and David LaBorde. "Computerized Provider Order Entry at Emory Healthcare." Harvard Business School Case 311-061.
Hawkins, David F. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)." Harvard Business School Case 111-062.
Hawkins, David F., and Aldo Sesia. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (B)." Harvard Business School Supplement 111-074.
Hawkins, David F., and Namrata Arora. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (C)." Harvard Business School Supplement 111-075.
Hawkins, David F., Hernan Etiennot, Gustavo A. Herrero, and Cintra Scott. "Aluar: Aluminio Argentino S.A. (A)." Harvard Business School Case 111-059.
Hawkins, David F., Hernan Etiennot, Gustavo A. Herrero, and Hugo Pentenero. "Aluar: Aluminio Argentino S.A. (B)." Harvard Business School Supplement 111-070.
Hawkins, David F. "Australian Vintage Ltd." Harvard Business School Case 111-034.
Hawkins, David F., and Angel Roberto Solis. "Barrick Gold: Implementing a Transition to IFRS." Harvard Business School Case 112-009.
Hawkins, David F. "BonneSante S.A." Harvard Business School Case 111-063.
Hawkins, David F. "Caterpillar, Inc. (A)." Harvard Business School Case 111-031.
Hawkins, David F. "Caterpillar, Inc. (B)." Harvard Business School Supplement 111-032.
Hawkins, David F. "Caterpillar, Inc. (C)." Harvard Business School Supplement 111-088.
Hawkins, David F. "Cosméticos de España, S.A. (E)." Harvard Business School Supplement 111-119.
Hawkins, David F., Karthik Ramanna, Nobuo Sato, and Mayuka Yamazaki. "Deferred Tax Assets in Basel III: Lessons from Japan." Harvard Business School Case 111-076.
Hawkins, David F. "Electro, Inc." Harvard Business School Case 111-058.
Hawkins, David F. "Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants." Harvard Business School Case 111-087.
Hawkins, David F. "Enman Oil, Inc. (F)." Harvard Business School Supplement 111-057.
Hawkins, David F. "Enman Oil, Inc. (G)." Harvard Business School Supplement 112-026.
Hawkins, David F. "HR 3509." Harvard Business School Note 111-056.
Hawkins, David F. "Intercorporate Investments." Harvard Business School Note 111-073.
Hawkins, David F., Suraj Srinivasan, Akiko Kanno, and Lizzie Gomez. "Kanebo Ltd. (A)." Harvard Business School Case 111-037.
Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (B)." Harvard Business School Supplement 111-038.
Hawkins, David F., Annelena Lobb, and Aldo Sesia. "Longtop Financial Technologies (A)." Harvard Business School Case 112-036.
Hawkins, David F., Annelena Lobb, and Aldo Sesia. "Longtop Financial Technologies (B)." Harvard Business School Supplement 112-037.
Hawkins, David F., Annelena Lobb, and Aldo Sesia. "Longtop Financial Technologies (C)." Harvard Business School Supplement 112-038.
Hawkins, David F. "Merck/Schering-Plough Merger (A)." Harvard Business School Case 111-017.
Hawkins, David F. "Merck/Schering-Plough Merger (B)." Harvard Business School Supplement 111-018.
Hawkins, David F. "Mittel Technologies, AG." Harvard Business School Case 111-065.
Hawkins, David F., Karol Misztal, and Daniela Beyersdorfer. "Oriflame S.A. (A)." Harvard Business School Case 111-050.
Hawkins, David F., and Karol Misztal. "Oriflame S.A. (B)." Harvard Business School Supplement 111-051.
Hawkins, David F., and Karol Misztal. "Oriflame S.A. (C)." Harvard Business School Supplement 111-052.
Hawkins, David F., and Jin Yamamoto. "Perception and Readiness of Japanese Companies for IFRS Implementation: The Tokyo Stock Exchange Survey." Harvard Business School Case 112-017.
Hawkins, David F. "Shareholders' Equity: Accounting and Analysis." Harvard Business School Note 111-055.
Healy, Paul M., George Serafeim, and David Lane. "Wealth Management Crisis at UBS (A)." Harvard Business School Case 111-082.
Healy, Paul M., Georgios Serafeim, and David Lane. "Wealth Management Crisis at UBS (B)." Harvard Business School Supplement 111-090.
Martínez-Jerez, Francisco de Asís, and Lisa Brem. "Cash Flow Productivity at PepsiCo: Communicating Value to Retailers." Harvard Business School Case 111-069.
Martínez-Jerez, Francisco de Asís. "Customer Intelligence Advantage: Module 2 Assignment." Harvard Business School Exercise 111-118.
Martínez-Jerez, Francisco de Asís, and Lisa Brem. "Todovino: Can Your Rival be Your Friend?" Harvard Business School Case 111-071.
Narayanan, V.G., and Lisa Brem. "CEO Compensation at GE: A Decade with Jeff Immelt." Harvard Business School Case 112-003.
Ramanna, Karthik, Gwen Yu, and G.A. Donovan. "China or the World? A Financial Reporting Strategy for Hong Kong's Capital Markets." Harvard Business School Case 112-035.
Ramanna, Karthik, Karol Misztal, and Daniela Beyersdorfer. "The IASB at a Crossroads: The Future of International Financial Reporting Standards." Harvard Business School Case 111-084.
Serafeim, Georgios, Robert G. Eccles, and Tiffany A. Clay. "Caesars Entertainment: CodeGreen." Harvard Business School Case 111-115.
Serafeim, Georgios, Paul M. Healy, and Aldo Sesia. "Oddo Securities - ESG Integration." Harvard Business School Case 111-085.
Serafeim, Georgios, and Kyle Travis Welch. "Ultimate Fighting Championship: License to Operate." Harvard Business School Case 112-011.
Soltes, Eugene, and Aldo Sesia. "Aman Resorts." Harvard Business School Case 111-012.
Soltes, Eugene, and Aldo Sesia. "Aman Resorts (B)." Harvard Business School Supplement 111-015.
Soltes, Eugene F. "Spans of Control and Accountability." Harvard Business School Note 111-066.
Srinivasan, Suraj, and Aldo Sesia. "The Crisis at Tyco - A Director's Perspective." Harvard Business School Case 111-035.
Srinivasan, Suraj, and Amy Kaser. "Mike Mayo takes on Citigroup." Harvard Business School Case 112-025.
Srinivasan, Suraj, and David Lane. "The Risk-Reward Framework at Morgan Stanley Research." Harvard Business School Case 111-011.
Yu, Gwen. "Bridging the GAAPs." Harvard Business School Case 111-114.
Individual faculty publication pages will contain the most current citations, as well as links to abstracts and full-text articles when available. Publications on this page are updated quarterly and may not be current. Only widely available course materials are listed.