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- All HBS Web (444)
- Faculty Publications (124)
- 01 Mar 2006
- News
End of Campaign Celebrated
decisions “have made your businesses, your organizations, and your communities better,” said Spangler, who thanked those present on behalf of HBS for their contributions to society as well as to the School. Leadership and Corporate View Details
- 01 Apr 1996
- News
Stasis and Turmoil: HBS Research for the Real World
1991 to 1994, he served as the first senior associate dean, director of financial and information systems, at HBS. He has coauthored five books and written nearly two hundred cases and articles. The Managerial Implications of Deregulation...
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- 01 Jun 2004
- News
John Dearden Remembered
John Dearden, a professor at HBS for more than thirty years, died in January at a nursing facility in Connecticut, after a long battle with Alzheimer’s disease. He was 84. An authority on managerial View Details
- 25 Oct 2006
- Op-Ed
Fixing Executive Options: The Veil of Ignorance
the vesting period—appears to vitiate many of the benefits of incentive alignment. How might option compensation be refashioned to deliver the benefits without the distortions? Perhaps the answer to these problems can be found with philosophers rather than financial or...
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by Mihir Desai & Joshua Margolis
- 2011
- Working Paper
Top Executive Background and Financial Reporting Choice
By: Francois Brochet and Kyle Travis Welch
We study the role of executive functional background in explaining management discretion in financial reporting. Taking goodwill impairment as our reporting setting, we focus on top executives (CEOs and CFOs) whose employment history includes experience in investment...
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Keywords:
Financial Reporting;
Goodwill Accounting;
Experience and Expertise;
Decision Choices and Conditions;
Managerial Roles;
Agency Theory
Brochet, Francois, and Kyle Travis Welch. "Top Executive Background and Financial Reporting Choice." Harvard Business School Working Paper, No. 11-088, February 2011. (Revised November 2011.)
- Web
Research Links: Records of Railroad Companies & Personal Papers - Railroads and the Transformation of Capitalism | Harvard Business School
testimony, depositions), agreements, newspapers, newspaper clippings, reports, scrapbooks, and maps. Ames Family and Union Pacific Railroad This collection includes the scrapbooks and account books of Oakes Ames (1804–1873), American...
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- 10 Jun 2008
- First Look
First Look: June 10, 2008
Working PapersAccounting Information as Political Currency Authors:Karthik Ramanna and Sugata Roychowdhury Abstract We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004,...
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Martha Lagace
- Article
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
By: Edward J. Riedl and Suraj Srinivasan
This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement...
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Keywords:
Managerial Roles;
Financial Statements;
Economics;
Performance;
Research;
Opportunities;
Business Earnings;
Motivation and Incentives
Riedl, Edward J., and Suraj Srinivasan. "Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items." Contemporary Accounting Research 27, no. 1 (Spring 2010): 289–332.
- 04 May 2020
- Research & Ideas
Predictions, Prophets, and Restarting Your Business
clear-cut. “A problem with megatrend predictions is that, even if they turn out to be generally accurate, they’re not managerially useful.” In the first month of social distancing in the United States, online sales at Walmart and Target...
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by Frank V. Cespedes
- 28 Apr 2008
- HBS Case
Negotiating with Wal-Mart
perspective. There are numerous media accounts of the corporate monolith riding its suppliers into the ground. But what about those who manage to survive, and thrive, while dealing with the classic hardball negotiator? In "Sarah...
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- Profile
Mike Maples Jr.
HBS, Maples was deeply influenced by a course called “The Coming of Managerial Capitalism” taught by renowned business historian Thomas K. McCraw. In that class, Professor McCraw asked his students to don the shoes of the 19th...
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- 19 Dec 2005
- Research & Ideas
Public Education Goes to School
research model, we go out in the field to develop and test hypotheses about the managerial challenges identified and shared by the nine PELP districts, write cases and notes that are relevant to addressing the challenges, and then deliver...
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- August 2005 (Revised April 2006)
- Case
Kemps LLC: Introducing Time-Driven ABC
By: Robert S. Kaplan
Kemps is making a strategy shift: from being focused on fulfilling customer requests to becoming the best cost dairy producer in the industry. Its existing manufacturing cost system, however, fails to capture the costs associated with handling special flavors, small...
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Keywords:
Activity Based Costing and Management;
Customer Relationship Management;
Cost Accounting;
Managerial Roles;
Cost Management;
Earnings Management;
Business Strategy;
Time Management;
Growth and Development Strategy;
Management Teams;
Decisions;
Food and Beverage Industry
Kaplan, Robert S. "Kemps LLC: Introducing Time-Driven ABC." Harvard Business School Case 106-001, August 2005. (Revised April 2006.)
- October 2009 (Revised July 2014)
- Teaching Note
New Century Financial Corporation
By: Suraj Srinivasan and Krishna G. Palepu
Teaching Note for [109034] and [113-002].
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- Web
Consolidated Balance Sheet - Annual Report 2014
Activity & Cash Flows presents a managerial view of Harvard Business School operations focused primarily on cash available for use. It is not intended to present the financial results in accordance with generally accepted View Details
- 27 Oct 2008
- Lessons from the Classroom
Achieving Excellence in Nonprofits
if they have different organizational forms: nonprofit, for-profit, governmental) in the managerial challenges they face and in the kinds of strategies they need to pursue in creating social value, and that they are more similar to one...
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by Sean Silverthorne
- 24 Apr 2007
- First Look
First Look: April 24, 2007
account for such agglomeration have been proposed. We note that these theories make different predictions about which pairs of industries should be coagglomerated. We discuss the measurement of coagglomeration and use data from the Census...
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Sean Silverthorne
- June 2012
- Article
Short Termism: Don't Blame the Investors
By: Francois Brochet, George Serafeim and Maria Loumioti
The article presents research on executives and corporation investor relations. A study is conducted of the language used by executives in conference calls discussing earnings with investors and financial analysts. A correlation was found between the use of language...
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Keywords:
Financial Management;
Business Earnings;
Managerial Roles;
Investment;
Agency Theory;
Communication Strategy;
Business and Shareholder Relations
Brochet, Francois, George Serafeim, and Maria Loumioti. "Short Termism: Don't Blame the Investors." Harvard Business Review 90, no. 6 (June 2012).
- 2008
- Working Paper
CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts
By: Rick Mergenthaler, Shiva Rajgopal and Suraj Srinivasan
We find that missing the quarterly analyst consensus earnings forecast is associated with career penalties in the form of a reduced bonus, smaller equity grants, and a greater chance of forced dismissal for both CEOs and CFOs during the period 1993-2004. These results...
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Keywords:
Earnings Management;
Governing and Advisory Boards;
Compensation and Benefits;
Managerial Roles;
Personal Development and Career
Mergenthaler, Rick, Shiva Rajgopal, and Suraj Srinivasan. "CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts." Harvard Business School Working Paper, No. 09-014, August 2008. (Revised June 2009.)
- 01 Jun 2007
- News
Power Trip
MAYO: Since the 1970s, the MBA has become a necessary credential to pursue the inside track to corporate power. So much of what business schools teach is focused on making the right managerial decisions at a particular moment in time,”...
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