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    • Faculty Publications  (258)

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    • All HBS Web  (3,985)
      • Faculty Publications  (258)

      Financial Reporting Remove Financial Reporting →

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      Why Do Countries Adopt International Financial Reporting Standards?
      Financial Reporting Environment, The
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      • 2020
      • Working Paper

      Income Volatility Increases Financial Impatience

      By: Colin West, A.V. Whillans and Sanford DeVoe
      Using a multi-method approach, we investigate whether income volatility is associated with financial impatience—the preference to receive a small sum of money immediately over a larger sum of money later. We find that experiencing more income volatility—including a...  View Details
      Keywords: Income Volatility; Compensation; Impatience; Time Preferences; Income; Personal Finance; Behavior; Demographics; Policy
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      West, Colin, A.V. Whillans, and Sanford DeVoe. "Income Volatility Increases Financial Impatience." Harvard Business School Working Paper, No. 21-053, October 2020.
      • October 2020
      • Article

      Overcoming Resource Scarcity: Consumers' Response to Gifts Intending to Save Time and Money

      By: Alice Lee-Yoon, Grant Donnelly and A.V. Whillans
      Consumers feel increasingly pressed for time and money. Gifts have the potential to reduce scarcity in recipients’ lives, yet little is known about how recipients perceive gifts given with the intention of saving them time or money. Across four studies (N=1,403), we...  View Details
      Keywords: Scarcity; Status; Time; Gift Giving; Status And Position; Money; Attitudes; Emotions
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      Lee-Yoon, Alice, Grant Donnelly, and A.V. Whillans. "Overcoming Resource Scarcity: Consumers' Response to Gifts Intending to Save Time and Money." Special Issue on Scarcity and Consumer Decision Making. Journal of the Association for Consumer Research 5, no. 4 (October 2020): 391–403.
      • 2020
      • Working Paper

      Bankruptcy and the COVID-19 Crisis

      By: Jialan Wang, Jeyul Yang, Benjamin Iverson and Ray Kluender
      We examine the impact of the COVID-19 economic crisis on business and consumer bankruptcies in the United States using real-time data on the universe of filings. Historically, bankruptcies have closely tracked the business cycle and contemporaneous unemployment rates....  View Details
      Keywords: Bankruptcy; Financial Distress; Covid-19; Insolvency And Bankruptcy; financial Crisis; Health Pandemics; United States
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      Wang, Jialan, Jeyul Yang, Benjamin Iverson, and Ray Kluender. "Bankruptcy and the COVID-19 Crisis." Harvard Business School Working Paper, No. 21-041, September 2020.
      • September 2020
      • Case

      An Introduction to Money Laundering: 'The Hunter'

      By: Eugene Soltes, Guilhem Ros and Grace Liu
      Money laundering schemes disguise the criminal origins of an estimated 2% to 5% of the world’s gross domestic product. Money laundering not only enables criminals to escape detection, but may also be used to finance further criminal operations including terrorism. This...  View Details
      Keywords: Crime And Corruption; Accounting Audits; financial reporting; financial Institutions; Banks And Banking; Cross-cultural And Cross-border Issues; Governance Controls; International Relations; National Security; Ethics; Accounting Industry; Banking Industry; United States; Europe
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      Soltes, Eugene, Guilhem Ros, and Grace Liu. "An Introduction to Money Laundering: 'The Hunter'." Harvard Business School Case 121-011, September 2020.
      • Article

      Common Variants of the Oxytocin Receptor Gene Do Not Predict the Positive Mood Benefits of Prosocial Spending

      By: Ashley V. Whillans, Lara B. Aknin, Colin Ross, Lihan Chen and Frances S. Chen
      Who benefits most from helping others? Previous research suggests that common polymorphisms of the oxytocin receptor gene (OXTR) predict whether people behave generously and experience increases in positive mood in response to socially-focused experiences in daily...  View Details
      Keywords: Prosocial Behavior; Positivity; Behavior Genetics; Individual Differences; Behavior; Emotions; Genetics; Spending
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      Whillans, Ashley V., Lara B. Aknin, Colin Ross, Lihan Chen, and Frances S. Chen. "Common Variants of the Oxytocin Receptor Gene Do Not Predict the Positive Mood Benefits of Prosocial Spending." Emotion 20, no. 5 (August 2020): 734–749.
      • June 2020 (Revised February 2021)
      • Case

      Accounting for Leases at American Airlines (A)

      By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
      In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases...  View Details
      Keywords: Accounting; financial reporting; financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, And Reforms; Governing And Advisory Boards; Leasing; Accounting Industry; Air Transportation Industry; North And Central America; United States
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      Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (A)." Harvard Business School Case 120-069, June 2020. (Revised February 2021.)
      • June 2020 (Revised February 2021)
      • Case

      Accounting for Leases at American Airlines (B)

      By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
      This is a supplement to the “Accounting for Leases at American Airlines (A)” case. The (B) case describes American Airlines’ financial results for the first quarter of 2020, as well as the continuing effects of coronavirus on the airline industry.  View Details
      Keywords: Accounting; financial reporting; financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, And Reforms; Governing And Advisory Boards; Health Pandemics; Accounting Industry; Air Transportation Industry; North And Central America; United States
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      Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (B)." Harvard Business School Case 120-113, June 2020. (Revised February 2021.)
      • June 2020
      • Article

      Lazy Prices

      By: Lauren Cohen, Christopher J. Malloy and Quoc Nguyen
      We explore the implications of a subtle "default" choice that firms make in their regular reporting practices, namely that firms typically repeat what they most recently reported. Using the complete history of regular quarterly and annual filings by U.S. corporations...  View Details
      Keywords: Information; Default Behavior; Inertia; Firms; Annual Reports; Disclosure; Information; Business Or Company Management; Behavior; Corporate Disclosure; financial reporting; United States
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      Cohen, Lauren, Christopher J. Malloy, and Quoc Nguyen. "Lazy Prices." Journal of Finance 75, no. 3 (June 2020): 1371–1415. (Winner of the First Prize, Chicago Quantitative Alliance Academic Paper Competition, 2016. Winner of the Jack Treynor Prize for superior work in the field of investment management and financial markets, sponsored by the Q-Group,The Institute for Quantitative Research in Finance, 2016. Winner of the Hillcrest Behavioral Finance Prize, 2016.)
      • May 21, 2020
      • Editorial

      Primary Care Is Hurting: Why Aren't Private Insurers Pitching In?

      By: Leemore S. Dafny and J. Michael McWilliams
      Primary care clinicians are the front line for patients with suspected infection. We rely on them to diagnose, triage, and manage patients with potential or confirmed COVID infections. They are also responsible for keeping non-COVID medical conditions under control...  View Details
      Keywords: Covid-19; Primary Care; Health Pandemics; Health Care And Treatment; financial Condition; Insurance
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      Dafny, Leemore S., and J. Michael McWilliams. "Primary Care Is Hurting: Why Aren't Private Insurers Pitching In?" Health Affairs Blog (May 21, 2020).
      • February 2020
      • Case

      Highfields Capital and McDonald's

      By: Mark Egan and Robin Greenwood
      McDonald’s reported its fifth consecutive quarter of declining same-store sales growth in early 2015. Despite McDonald’s recent poor performance, Jonathon S. Jacobson, the founder and Chief Investment Officer of Boston-based Highfields Capital Management, had initiated...  View Details
      Keywords: Mcdonald's; Stocks; Performance Improvement; Operations; Finance; Restructuring; Value Creation; financial Services Industry
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      Egan, Mark, and Robin Greenwood. "Highfields Capital and McDonald's." Harvard Business School Case 220-061, February 2020.
      • 2020
      • Working Paper

      Corporate Leadership and Creditor Recovery Rates: Evidence from Executive Gender

      By: Clarissa Hauptmann and Anywhere Sikochi
      We examine the relationship between the gender of executives and corporate creditor recovery rates. Using 2,288 defaulted debt instruments, we find that female executives are associated with higher creditor recovery rates. Our findings are robust to tests that correct...  View Details
      Keywords: Executive Gender; Default; Recovery Rates; Debt; Corporate Bonds; Conservatism; Leadership; Gender; Borrowing And Debt; Bonds; Risk Management
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      Hauptmann, Clarissa, and Anywhere Sikochi. "Corporate Leadership and Creditor Recovery Rates: Evidence from Executive Gender." Harvard Business School Working Paper, No. 20-087, February 2020.
      • January 2020
      • Case

      Banorte Móvil: Data-Driven Mobile Growth

      By: Ayelet Israeli, Carla Larangeira and Mariana Cal
      In mid-2019, Carlos Hank was deliberating over the results for Banorte Móvil—the mobile application for Banorte, Mexico’s most profitable and second-largest financial institution. Hank, who had been appointed as Banorte´s Chairman of the Board in January 2015, had...  View Details
      Keywords: Data Analytics; Customer Lifetime Value; financial Institutions; Mobile Technology; Growth And Development Strategy; Customers; Technology Adoption; Communication Strategy; Banking Industry; Mexico; Latin America
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      Israeli, Ayelet, Carla Larangeira, and Mariana Cal. "Banorte Móvil: Data-Driven Mobile Growth." Harvard Business School Case 520-068, January 2020.
      • 2020
      • Working Paper

      Internal Models, Make Believe Prices, and Bond Market Cornering

      By: Ishita Sen and Varun Sharma
      Exploiting position-level heterogeneity in regulatory incentives to misreport and novel data on regulators, we document that U.S. life insurers inflate the values of corporate bonds using internal models. We estimate an additional $9-$18 billion decline in regulatory...  View Details
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      Sen, Ishita, and Varun Sharma. "Internal Models, Make Believe Prices, and Bond Market Cornering." Working Paper, June 2020.
      • November 14, 2019
      • Article

      Leisure Beliefs and the Subjective Well-being of Nations

      By: A.V. Whillans and Lucia Macchia
      Here, we construct a data set of 79 countries (N = 220,000) and explore whether differences in the prioritization of time (leisure) vs. money (work) explain cross-country differences in happiness. Consistent with our predictions, countries whose citizens value leisure...  View Details
      Keywords: Leisure; Work; Subjective Well-being; Public Policy; Employment; Happiness; Governance; Policy
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      Whillans, A.V., and Lucia Macchia. "Leisure Beliefs and the Subjective Well-being of Nations." Journal of Positive Psychology (November 14, 2019). (Shared Authorship.)
      • October 2019
      • Case

      Impax Laboratories: Executing Accretive Acquisitions (A)

      By: Benjamin C. Esty and Daniel Fisher
      Impax Laboratories was a technology-based pharmaceutical company that used a “dual platform” strategy to sell both generic and branded treatments. While Impax had grown organically for most of its history, it was beginning to use major acquisitions for growth. In the...  View Details
      Keywords: financial reporting; financial Statements; Mergers And Acquisitions; Capital Structure; Competition; Competitive Advantage; Corporate Strategy; Pharmaceutical Industry; United States
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      Esty, Benjamin C., and Daniel Fisher. "Impax Laboratories: Executing Accretive Acquisitions (A)." Harvard Business School Case 220-030, October 2019.
      • October 2019
      • Supplement

      Impax Laboratories: Executing Accretive Acquisitions (B)

      By: Benjamin C. Esty and Daniel Fisher
      Explores events after Impax announced the acquisition of a portfolio of generic pharmaceutical products from Teva in June 2016.  View Details
      Keywords: financial reporting; financial Statements; Mergers And Acquisitions; Capital Structure; financial Strategy; Competition; Competitive Advantage; Corporate Strategy; Pharmaceutical Industry; United States
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      Esty, Benjamin C., and Daniel Fisher. "Impax Laboratories: Executing Accretive Acquisitions (B)." Harvard Business School Supplement 220-031, October 2019.
      • October 2019
      • Supplement

      Impax Laboratories: Executing Accretive Transactions (A)

      By: Benjamin C. Esty and Daniel Fisher
      Impax Laboratories was a technology-based pharmaceutical company that used a “dual platform” strategy to sell both generic and branded treatments. While Impax had grown organically for most of its history, it was beginning to use major acquisitions for growth. In the...  View Details
      Keywords: financial reporting; financial Statements; Mergers And Acquisitions; Capital Structure; financial Strategy; Competition; Competitive Advantage; Corporate Strategy; Pharmaceutical Industry; United States
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      Esty, Benjamin C., and Daniel Fisher. "Impax Laboratories: Executing Accretive Transactions (A)." Harvard Business School Spreadsheet Supplement 220-710, October 2019.
      • 2019
      • Working Paper

      The Effect of Systems of Management Controls on Misreporting

      By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan
      Organizations use systems of controls to encourage goal congruent employee behavior. Some control instruments within the system (e.g., cultural controls) guide employees and align their behavioral choices with organizational values, while other instruments (e.g.,...  View Details
      Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Management Systems; Governance Controls; Mission And Purpose; financial reporting
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      Deore, Aishwarrya, Susanna Gallani, and Ranjani Krishnan. "The Effect of Systems of Management Controls on Misreporting." Harvard Business School Working Paper, No. 20-053, October 2019.
      • Article

      Creating Firm Disclosures

      By: Amir Amel-Zadeh, Alexandra Scherf and Eugene F. Soltes
      Managers expend significant time and effort preparing disclosures about firm performance and strategy. Although prior literature has explored how variation in the style and presentation of disclosures impacts investors' perceptions of firms, little is known about how...  View Details
      Keywords: Disclosure; Earnings Conference Call; Field Study; Md&a; Textual Analysis; Corporate Disclosure
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      Amel-Zadeh, Amir, Alexandra Scherf, and Eugene F. Soltes. "Creating Firm Disclosures." Journal of Financial Reporting 4, no. 2 (Fall 2019): 1–31.
      • September 2019
      • Case

      Teaming Up to Win the Rail Deal at GE (A)

      By: Amy Edmondson, Ranjay Gulati and Rachna Tahilyani
      In 2012, Nalin Jain, then head of GE aviation for South Asia, was given the added responsibility for GE’s transportation business in India, including bidding for a $2.5 billion contract to manufacture, service and maintain 1,000 diesel locomotives for state owned...  View Details
      Keywords: Recruitment; Selection And Staffing; Human Capital; Groups And Teams; Leadership Style; Leading Change; Organizational Design; Organizational Structure; Industrial Products Industry; Manufacturing Industry; Rail Industry; Transportation Industry; United States; India
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      Edmondson, Amy, Ranjay Gulati, and Rachna Tahilyani. "Teaming Up to Win the Rail Deal at GE (A)." Harvard Business School Case 420-058, September 2019.
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