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- All HBS Web
(4,892)
- Faculty Publications (916)
- 2018
- Article
The Role of Overbilling in Hospitals' Earnings Management Decisions
By: Jonas Heese
This paper examines the role of overbilling in hospitals’ earnings management choices. Overbilling by hospitals is a form of revenue manipulation that involves misclassifying a patient into a diagnosis-related group that yields higher reimbursement. As overbilling... View Details
Keywords: Overbilling; Accrual-based Earnings Management; Real Activities Manipulation; For-profit Hospitals; Earnings Management; Health Industry
Heese, Jonas. "The Role of Overbilling in Hospitals' Earnings Management Decisions." European Accounting Review 27, no. 5 (2018).
- Article
Applying Random Coefficient Models to Strategy Research: Identifying and Exploring Firm Heterogeneous Effects
By: Juan Alcácer, Wilbur Chung, Ashton Hawk and Gonçalo Pacheco-de-Almeida
Strategy aims at understanding the differential effects of firms’ actions on performance. However, standard regression models estimate only the average effects of these actions across firms. Our paper discusses how random coefficient models (RCMs) may generate new... View Details
Alcácer, Juan, Wilbur Chung, Ashton Hawk, and Gonçalo Pacheco-de-Almeida. "Applying Random Coefficient Models to Strategy Research: Identifying and Exploring Firm Heterogeneous Effects." Strategy Science 3, no. 3 (September 2018): 481–553.
- 2018
- Working Paper
Taxation and Innovation in the 20th Century
By: Ufuk Akcigit, John Grigsby, Tom Nicholas and Stefanie Stantcheva
This paper studies the effect of corporate and personal taxes on innovation in the United States over the 20th century. We use three new datasets: a panel of the universe of inventors who patent since 1920; a dataset of the employment, location, and patents of firms... View Details
Akcigit, Ufuk, John Grigsby, Tom Nicholas, and Stefanie Stantcheva. "Taxation and Innovation in the 20th Century." NBER Working Paper Series, No. 24982, September 2018. (Forthcoming in Quarterly Journal of Economics.)
- 12 Aug 2018 - 14 Aug 2018
- Conference Presentation
Abstraction, Knowledge Flows, and the Rapid Dissemination of Emerging Technologies
By: Willy C. Shih
Many emerging technologies are remarkably complex and embody high levels of technological sophistication, and they often are key enablers for new products and services. Yet the speed of dispersal of the know-how required to employ these technologies and foster... View Details
- 2020
- Working Paper
Social Attachment to Place and Psychic Costs of Geographic Mobility: How Distance from Hometown and Vacation Flexibility Affect Job Performance
By: Prithwiraj Choudhury and Ohchan Kwon
Using a natural experiment and field interviews, this paper studies how social attachment to place imposes psychic costs on workers who experience geographic mobility. This is especially salient when workers are assigned to locations far from their hometown, which may... View Details
Keywords: Distance From Hometown; Social Attachment To Place; Psychic Costs; Worker Performance; Natural Experiment; Geographic Location; Familiarity; Employees; Performance; India
Choudhury, Prithwiraj, and Ohchan Kwon. "Social Attachment to Place and Psychic Costs of Geographic Mobility: How Distance from Hometown and Vacation Flexibility Affect Job Performance." Harvard Business School Working Paper, No. 19-010, August 2018. (Revised January 2020.)
- 2018
- Working Paper
Sustainability and Green Business in Latin America During Globalization Waves
By: Geoffrey Jones
This working paper examines the impact of modern business enterprise on the natural environment of Latin America during the globalization waves between the 19th century and the present day. It argues that although global capitalism created much wealth for the region,... View Details
Keywords: Globalization; Natural Environment; Outcome or Result; Business History; Pollutants; Environmental Sustainability; Beauty and Cosmetics Industry; Beauty and Cosmetics Industry; Beauty and Cosmetics Industry; Latin America
Jones, Geoffrey. "Sustainability and Green Business in Latin America During Globalization Waves." Harvard Business School Working Paper, No. 19-009, August 2018.
- 2019
- Working Paper
The Creative Consulting Company
By: Robert S. Kaplan, Richard Nolan and David P. Norton
During the past 50 years, several consulting companies introduced important new ideas that extended management theory and improved management practice. This paper draws upon public sources and the authors’ personal experiences to describe how three management... View Details
Keywords: Management; Theory; Practice; Performance Improvement; Innovation and Management; Consulting Industry
Kaplan, Robert S., Richard Nolan, and David P. Norton. "The Creative Consulting Company." Harvard Business School Working Paper, No. 19-001, July 2018.
- July–August 2018
- Article
Learning by Contributing: Gaining Competitive Advantage Through Contribution to Crowdsourced Public Goods
By: Frank Nagle
As the economy becomes more information based, firms are increasingly using crowdsourced public goods as inputs for innovation and production. Counterintuitively, some firms pay their employees to contribute to the creation of these goods, which can be used freely by... View Details
Keywords: Open Source Distribution; Applications and Software; Competitive Strategy; Learning; Competitive Advantage
Nagle, Frank. "Learning by Contributing: Gaining Competitive Advantage Through Contribution to Crowdsourced Public Goods." Organization Science 29, no. 4 (July–August 2018): 569–587.
- Summer 2018
- Article
Why High-Tech Commoditization Is Accelerating
By: Willy C. Shih
Knowledge embedded within state-of-the-art production and design tools is a powerful force that is leveling the global technology playing field. It democratizes innovation and makes future competition more challenging. This paper describes the knowledge flows through... View Details
Keywords: Product Design; Product Commercialization; Product Development; Product Development Strategy; Production; Manufacturing Tools; Manufacturing; Manufacturing Industry; Engineering; Globalization; Goods and Commodities; Knowledge; Commercialization; Business Strategy; Corporate Strategy; Information Infrastructure; Technology Adoption; Consumer Products Industry; Auto Industry; Semiconductor Industry; Electronics Industry; Industrial Products Industry; Information Technology Industry; North America; Asia
Shih, Willy C. "Why High-Tech Commoditization Is Accelerating." Art. 59420. MIT Sloan Management Review 59, no. 4 (Summer 2018): 53–58.
- June 2018
- Article
Will a Five-Minute Discussion Change Your Mind? A Countrywide Experiment on Voter Choice in France
By: Vincent Pons
This paper provides the first estimate of the effect of door-to-door canvassing on actual electoral outcomes, via a countrywide experiment embedded in François Hollande's campaign in the 2012 French presidential election. While existing experiments randomized... View Details
Pons, Vincent. "Will a Five-Minute Discussion Change Your Mind? A Countrywide Experiment on Voter Choice in France." American Economic Review 108, no. 6 (June 2018): 1322–1363. (Also Harvard Business School Working Paper, No. 16-079, January 2016.)
- 2018
- Working Paper
Channeled Attention and Stable Errors -- Previous Working Version
By: Tristan Gagnon-Bartsch, Matthew Rabin and Joshua Schwartzstein
A common critique of models of mistaken beliefs is that people should recognize their error after observations they thought were unlikely. This paper develops a framework for assessing when a given error is likely to be discovered, in the sense that the error-maker... View Details
Gagnon-Bartsch, Tristan, Matthew Rabin, and Joshua Schwartzstein. "Channeled Attention and Stable Errors -- Previous Working Version." Harvard Business School Working Paper, No. 18-108, June 2018.
- May 2018
- Supplement
Abe on Womenomics, part 1: Introductions & Japan's Corporate Culture: Excerpt from Opening Address to the World Assembly of Women, Tokyo, August 28, 2015
By: Boris Groysberg
This video supplement part one of a lightly edited 2015 speech by Japanese prime minister Shinzo Abe in which he describes Womenomics--policies and aspirations to promote greater economic participation by Japan's women, thereby promoting economic growth, greater... View Details
Keywords: Gender Equality; Japan; Leadership; Government-business Relations; Shinzo Abe; Economic Growth; Aging Society; Womenomics; Abenomics; Labor Market Discrimination; Workplace Culture; Women And Leadership; Change Management; Leading Change; Gender; Business and Government Relations; Growth and Development; Employment; Working Conditions; Japan
Groysberg, Boris. "Abe on Womenomics, part 1: Introductions & Japan's Corporate Culture: Excerpt from Opening Address to the World Assembly of Women, Tokyo, August 28, 2015." Harvard Business School Multimedia/Video Supplement 418-719, May 2018.
- May 2018
- Supplement
Abe on Womenomics, part 2: Women as Leaders – Policies & Exemplars: Excerpt from Opening Address to the World Assembly of Women, Tokyo, August 28, 2015
By: Boris Groysberg
This video supplement is a lightly edited excerpt from a 2015 speech by Japanese prime minister Shinzo Abe in which he describes Womenomics--policies and aspirations to promote greater economic participation by Japan's women, thereby promoting economic growth, greater... View Details
Keywords: Leading Change; Gender; Employment; Business and Government Relations; Growth and Development; Working Conditions; Japan
Groysberg, Boris. "Abe on Womenomics, part 2: Women as Leaders – Policies & Exemplars: Excerpt from Opening Address to the World Assembly of Women, Tokyo, August 28, 2015." Harvard Business School Multimedia/Video Supplement 418-720, May 2018.
- May 2018
- Supplement
Abe on Womenomics, part 3: International Efforts & Conclusions: Excerpt from Opening Address to the World Assembly of Women, Tokyo, August 28, 2015
By: Boris Groysberg
This video supplement is a lightly edited excerpt of a 2015 speech by Japanese prime minister Shinzo Abe in which he describes Womenomics--policies and aspirations to promote greater economic participation by Japan's women, thereby promoting economic growth, greater... View Details
Keywords: Leading Change; Gender; Business and Government Relations; Employment; Growth and Development; Working Conditions; Japan
Groysberg, Boris. "Abe on Womenomics, part 3: International Efforts & Conclusions: Excerpt from Opening Address to the World Assembly of Women, Tokyo, August 28, 2015." Harvard Business School Multimedia/Video Supplement 418-721, May 2018.
- May 2018
- Supplement
Prime Minister Shinzo Abe – Speech on Womenomics in Japan: Opening Address to the World Assembly of Women, Tokyo, August 28, 2015
By: Boris Groysberg
This video supplement is a lightly edited 2015 speech by Japanese prime minister Shinzo Abe in which he describes Womenomics--policies and aspirations to promote greater economic participation by Japan's women, thereby promoting economic growth, greater work/life... View Details
Keywords: Gender Equality; Japan; Leadership; Government-business Relations; Shinzo Abe; Economic Growth; Aging Society; Womenomics; Abenomics; Labor Market Discrimination; Workplace Culture; Women And Leadership; Change Management; Leading Change; Gender; Business and Government Relations; Growth and Development; Employment; Working Conditions
Groysberg, Boris. "Prime Minister Shinzo Abe – Speech on Womenomics in Japan: Opening Address to the World Assembly of Women, Tokyo, August 28, 2015." Harvard Business School Multimedia/Video Supplement 418-722, May 2018.
- 2018
- Working Paper
Business, Governments and Political Risk in South Asia and Latin America since 1970
By: Geoffrey Jones and Rachael Comunale
This working paper provides a new perspective on how businesses have responded to political risk in South Asia and Latin America over the last half century. The existing business history literature on political risk is focused on the experiences of Western... View Details
Keywords: Business and Government Relations; Risk Management; Government and Politics; Business History; South Asia; Latin America
Jones, Geoffrey, and Rachael Comunale. "Business, Governments and Political Risk in South Asia and Latin America since 1970." Harvard Business School Working Paper, No. 18-102, May 2018.
- 2018
- Working Paper
Corporate Tax Cuts Increase Income Inequality
By: Suresh Nallareddy, Ethan Rouen and Juan Carlos Suárez Serrato
This paper studies the effects of corporate tax changes on income inequality. Using state corporate tax rate changes as a setting, we show that cutting state corporate tax rates leads to increases in income inequality. This result is robust to using regression and... View Details
Nallareddy, Suresh, Ethan Rouen, and Juan Carlos Suárez Serrato. "Corporate Tax Cuts Increase Income Inequality." Harvard Business School Working Paper, No. 18-101, May 2018.
- May 2018
- Article
The Downside of Downtime: The Prevalence and Work Pacing Consequences of Idle Time at Work
By: Andrew Brodsky and Teresa M. Amabile
Although both media commentary and academic research have focused much attention on the dilemma of employees being too busy, this paper presents evidence of the opposite phenomenon, in which employees do not have enough work to fill their time and are left with hours... View Details
Brodsky, Andrew, and Teresa M. Amabile. "The Downside of Downtime: The Prevalence and Work Pacing Consequences of Idle Time at Work." Journal of Applied Psychology 103, no. 5 (May 2018): 496–512.
- March 2018
- Article
How Context Affects Choice
By: Raphael Thomadsen, Robert P. Rooderkerk, On Amir, Neeraj Arora, Bryan Bollinger, Karsten Hansen, Leslie John, Wendy Liu, Aner Sela, Vishal Singh, K. Sudhir and Wendy Wood
Due to its origins in the literature on judgment and decision-making, context effects in marketing are construed exclusively in terms of how choices deviate from utility maximization principles as a function of how choices are presented (e.g., framing, sequence,... View Details
Keywords: Decision Making; Decision Choices and Conditions; Situation or Environment; Consumer Behavior
Thomadsen, Raphael, Robert P. Rooderkerk, On Amir, Neeraj Arora, Bryan Bollinger, Karsten Hansen, Leslie John, Wendy Liu, Aner Sela, Vishal Singh, K. Sudhir, and Wendy Wood. "How Context Affects Choice." Special Issue on 2016 Choice Symposium. Customer Needs and Solutions 5, nos. 1-2 (March 2018): 3–14.
- March 2018
- Article
Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster
By: Hazhir Rahmandad, Rebecca Henderson and Nelson P. Repenning
Much recent work in strategy and popular discussion suggests that an excessive focus on "managing the numbers"—delivering quarterly earnings at the expense of longer-term investments—makes it difficult for firms to make the investments necessary to build competitive... View Details
Keywords: Capability; Short-termism; System Dynamics; Tipping Point; Business or Company Management; Earnings Management; Resource Allocation
Rahmandad, Hazhir, Rebecca Henderson, and Nelson P. Repenning. "Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster." Management Science 64, no. 3 (March 2018): 1328–1347.