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Show Results For
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All HBS Web
(1,441)
- People (4)
- News (209)
- Research (898)
- Events (2)
- Multimedia (4)
- Faculty Publications (415)
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- Awards
American Accounting Association. International Accounting Section. Outstanding Dissertation Award
Received the 2011 Outstanding Dissertation Award from the International Section of the American Accounting Association for her 2010 dissertation, "Accounting Standards and International Portfolio Holdings: An Analysis of Mutual Fund Holdings Following Mandatory...
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- September 2014
- Article
Accounting Standards and International Portfolio Holdings
By: Gwen Yu and Aida Sijamic Wahid
Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset...
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Keywords:
IFRS;
Home Bias;
Cross-cultural/cross-border;
Information Asymmetry;
Mutual Funds;
International Relations
Yu, Gwen, and Aida Sijamic Wahid. "Accounting Standards and International Portfolio Holdings." Accounting Review 89, no. 5 (September 2014): 1895–1930. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- July 2002
- Article
International Accounting Standards Board Update
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards Board Update." Accounting Bulletin, no. 108 (July 2002).
- April 2015
- Tutorial
Introduction to International Macroeconomics
By: Laura Alfaro and Elizabeth A. Meyer
This tutorial is a web-based, interactive program which will provide students with an introduction to the basic principles of macroeconomics and international macroeconomics.
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- August 1996
- Case
International Oil: Confirmation of Accounts Receivable
By: David F. Hawkins
Hawkins, David F. "International Oil: Confirmation of Accounts Receivable." Harvard Business School Case 197-008, August 1996.
- October 1999
- Background Note
Emergence of an International Accounting Standards Setter, The
By: Paul M. Healy and Jacob Cohen
Provides students with an overview of recent developments in the setting of accounting standards at a global level.
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Healy, Paul M., and Jacob Cohen. "Emergence of an International Accounting Standards Setter, The." Harvard Business School Background Note 100-046, October 1999.
- October 1998
- Article
New International Accounting Standard: Intangible Assets
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Intangible Assets." Accounting Bulletin, no. 72 (October 1998).
- August 1998
- Article
New International Accounting Standard: Discontinuing Operations
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Discontinuing Operations." Accounting Bulletin, no. 68 (August 1998).
- May 1997
- Article
New International Lease Accounting Standard Proposed
By: David F. Hawkins
Hawkins, David F. "New International Lease Accounting Standard Proposed." Accounting Bulletin, no. 52 (May 1997).
- February 1998
- Article
New International Lease Accounting Standard Explained
By: David F. Hawkins
Hawkins, David F. "New International Lease Accounting Standard Explained." Accounting Bulletin, no. 59 (February 1998).
- January 1997
- Teaching Note
International Oil: Confirmation of Accounts Receivable TN
By: David F. Hawkins
- September 1998
- Article
New International Accounting Standard: Impairment of Assets
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Impairment of Assets." Accounting Bulletin, no. 70 (September 1998).
- June 1997
- Article
New International Asset Impairment Accounting Standard Proposed
By: David F. Hawkins
Hawkins, David F. "New International Asset Impairment Accounting Standard Proposed." Accounting Bulletin, no. 53 (June 1997).
- June 1998
- Article
International Accounting Standard: New Employee Benefits Standard
By: David F. Hawkins
Hawkins, David F. "International Accounting Standard: New Employee Benefits Standard." Accounting Bulletin, no. 66 (June 1998).
- November 1997
- Article
New International Accounting Segment Disclosure Standard Explained
By: David F. Hawkins
Hawkins, David F. "New International Accounting Segment Disclosure Standard Explained." Accounting Bulletin, no. 58 (November 1997).
- April 2015
- Teaching Note
International Macroeconomics — An Online Tutorial
By: Laura Alfaro and Elizabeth A. Meyer
This is the Teaching Note to accompany "International Macroeconomics", HBS Tutorial 715-702.
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- October 1996
- Article
International Accounting Standards: Interim Financial Reporting Principles Proposed
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: Interim Financial Reporting Principles Proposed." Accounting Bulletin, no. 42 (October 1996).
- May 1997
- Article
International Accounting Standards Committee's Accelerated Work Program Update
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards Committee's Accelerated Work Program Update." Accounting Bulletin, no. 51 (May 1997).
- August 2016 (Revised January 2017)
- Case
Accounting for the iPhone Upgrade Program (A)
By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
On September 9, 2015, Apple Inc. announced the “iPhone Upgrade Program,” a new way to purchase iPhone models 6s and 6s Plus in Apple’s retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand...
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Keywords:
Accounting;
Apple Inc.;
iPhone 6s;
International Accounting;
Electronics Industry;
California;
United States
Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (A)." Harvard Business School Case 117-020, August 2016. (Revised January 2017.)
- April 2013
- Article
The International Politics of IFRS Harmonization
By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS...
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Keywords:
Accounting Standards;
IASB;
IFRS;
Politics;
International Accounting;
Globalization;
Standards;
Corporate Governance;
Canada;
China;
India
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Accounting, Economics and Law 3, no. 2 (April 2013): 1–46. (Published in a dedicated issue of the journal together with four discussions, including two by the chairpersons of the national accounting standards bodies of France and Japan.)