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  • 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... View Details
Keywords: by Frank V. Cespedes
  • 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... View Details
Keywords: Managerial Roles; Financial Statements; Economics; Performance; Research; Opportunities; Business Earnings; Motivation and Incentives
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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,... View Details
Keywords: Martha Lagace
  • 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... View Details
  • 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]. View Details
Keywords: Management Practices and Processes; Business Model; Financial Liquidity; Insolvency and Bankruptcy; Managerial Roles; Accounting Audits; Financial Crisis; Financial Services Industry; United States
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  • 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... View Details
Keywords: by Julia Hanna; Retail
  • 26 Apr 2016
  • First Look

April 26

similar results for the setting of executive compensation and financial accounting misconduct. Finally, we outline some managerial and policy implications to blunt these adverse incentive effects. Download... View Details
Keywords: 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... View Details
Keywords: Financial Management; Business Earnings; Managerial Roles; Investment; Agency Theory; Communication Strategy; Business and Shareholder Relations
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  • 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... View Details
Keywords: Earnings Management; Governing and Advisory Boards; Compensation and Benefits; Managerial Roles; Personal Development and Career
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  • May 2011 (Revised June 2011)
  • Case

The Crisis at Tyco - A Director's Perspective

By: Suraj Srinivasan and Aldo Sesia
In 2002, Wendy Lane had been a member of the board of directors at Tyco International a little more than a year when the company's CEO Dennis Kozlowski and other top executives were accused of fraud, which ultimately led to resignations, imprisonments, lawsuits, and... View Details
Keywords: Management Teams; Reputation; Governing and Advisory Boards; Crisis Management; Accounting Audits; Problems and Challenges; Risk Management; Finance; Managerial Roles; Lawsuits and Litigation; Service Industry; United States
Related
  • August 1986 (Revised September 2004)
  • Case

Hanson Ski Products

By: William J. Bruns Jr. and Julie H. Hertenstein
At the end of the budget cycle, the manager must test whether plans are feasible given financing arrangements and constraints. Cash needs are great due to seasonality. Needed loans must be calculated at five separate dates, and financial position projected. This is a... View Details
Keywords: Budgets and Budgeting; Capital Budgeting; Cash Flow; Financial Strategy; Activity Based Costing and Management; Financing and Loans; Managerial Roles; Credit; Insurance
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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... View Details
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
Related
  • 25 Feb 2014
  • First Look

First Look: February 25

as Greece, Israel, and Spain. Between 1978 and 2001, however, Venezuela's economy went sharply in reverse, with non-oil GDP declining by almost 19% and oil GDP by an astonishing 65%. What accounts for this drastic turnabout? The editors... View Details
Keywords: Sean Silverthorne
  • 24 Jun 2015
  • HBS Case

Upgrading School with a Startup Mentality

school systems typically devote up to 85 percent of their budgets to personnel. This creates heavy managerial burdens and difficulties in aligning staffing to meet the needs of students and parents. AltSchool's microschool strategy... View Details
Keywords: Re: John Jong-Hyun Kim; Education
  • 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... View Details
Keywords: by Sean Silverthorne
  • 26 Jan 2016
  • First Look

January 26, 2016

enterprises, this account of managerial responsibility is also meant to address debates about the role and purpose of business firms. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=50371... View Details
Keywords: 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... View Details
Keywords: Sean Silverthorne
  • 09 May 2017
  • First Look

New Research and Ideas, May 9

the data support our model over alternative explanations such as recession-induced reduction in agency costs (due to managerial fears of bankruptcy) and changing coordination costs. Countries with more decentralized firms (like the U.S.)... View Details
Keywords: Sean Silverthorne
  • 30 Oct 2007
  • First Look

First Look: October 30, 2007

allocation, and accountability and performance improvement systems to support an overarching strategy. This central idea provides a valuable conceptual framework for current and future school leaders. The case studies presented in... View Details
Keywords: Sean Silverthorne
  • 30 Oct 2005
  • Research & Ideas

Tuning Jobs to Fit Your Company

even though they do not control all the resources—manufacturing and service, for example—needed to achieve the desired results. There is a good reason for this discrepancy. By explicitly setting the span of accountability wider than the... View Details
Keywords: by Robert Simons