Business Earnings - Publications - Faculty & Research

Brian K. Baik

Brian Baik is an assistant professor in the Accounting and Management Unit at Harvard Business School. He teaches the Financial Reporting and Control course in the MBA required curriculum.

Professor Baik studies how information, financial reporting, and... View Details

Keywords: private equity (LBO funds); venture capital industry

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

Citation

SSRN

20 Jul 2020
News

Don’t Chase Growth With MongoDB

02 Sep 2020
Blog Post

My MBAid Story: Christine Keung (MBA 2020)

Christine Keung (MBA 2020) shares how scholarships enabled her to explore, grow, and earn an education that far exceeded her childhood imagination—taking her from Wellesley College to the US Department of State as a Fulbright Scholar to... View Details

Edward H. Chang

Edward Chang (he/him/his) is an Assistant Professor of Business Administration in the Negotiation, Organizations & Markets Unit at Harvard Business School. He teaches Inclusion in the MBA required curriculum and Negotiations in the MBA elective curriculum.
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April 2012
Case

Chapman International Inc.

By: David F. Hawkins

Management must make some accounting policy decisions to reach first-quarter earnings consensus. View Details

Keywords: Financial Statements; Decisions; Business Earnings; United States

Citation

Find at Harvard

Elizabeth (Lizzie) Sheprow is a doctoral student in the Organizational Behavior program jointly offered by Harvard Business School and the Department of Sociology at Harvard University. Her research is focused on relational dynamics, emotions, and culture within... View Details

Carolyn J. Fu

Carolyn Fu is an assistant professor of business administration in the Strategy Unit. She studies innovation strategy in the context of high degrees of social construction – where the value of an innovation is continuously redefined between firms and their... View Details

Kyle Schirmann

Kyle Schirmann is a doctoral student in the Strategy unit at Harvard Business School. His primary interests are science-based innovation in the Global South and the creative and cultural industries. Before joining HBS, Kyle worked as a software engineer at Bloomberg... View Details

Keywords: arts; biotechnology; electronics; entertainment; high technology; music; internet

09 Feb 2021
News

A CEO's Guide to Crafting a Message That Reassures and Inspires Staff During a Crisis

October 2023
Case

Houghton Mifflin Harcourt: A Curriculum Provider Puts Itself on the Hook for Student Outcomes

By: John J-H Kim, Derek C. M. van Bever, Michael Norris and Max Hancock

Jack Lynch, CEO of Houghton Mifflin Harcourt (HMH) since 2017, was leading the company’s transformation from a legacy textbook publisher to a digital-first student outcomes provider, which earned subscription revenue from digital products and curriculum. In 2023, HMH... View Details

Keywords: Edtech; Textbook; Publishing; Leading Change; Change Management; Transformation; Digital Transformation; Expansion; Business Strategy; Publishing Industry; Education Industry; United States

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17 Oct 2016
Working Paper Summaries

Self-Employment Dynamics and the Returns to Entrepreneurship

Keywords: by Eleanor W. Dillon and Christopher T. Stanton

Thomas W. Graeber

Thomas Graeber is an Assistant Professor of Business Administration in the Negotiation, Organizations & Markets Unit at Harvard Business School. He teaches Negotiations in the MBA elective curriculum.

As an empirical behavioral and experimental... View Details

August 1998
Supplement

Cleveland Tomorrow, Video

By: James E. Austin and Rosabeth M. Kanter

As part of Cleveland's turnaround, Cleveland Tomorrow creates new investment funds to stimulate new business development. This development is designed to earn a profit and bring new benefits to the community. Part of the HBS Social Enterprise Video Series on Business... View Details

Keywords: Investment Funds; Leadership; Growth and Development Strategy; Business and Community Relations; Social Enterprise

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26 Oct 2015
Research & Ideas

What’s the Value of a Win in College Athletics?

As the debate continues over whether college student-athletes should be paid for their on-field performances, a new study from Harvard Business School reveals just how much intercollegiate football and basketball programs contribute to a... View Details

Keywords: by Roberta Holland; Sports; Education

September 1986 (Revised March 1987)
Case

Graves Industries, Inc. (B): Lohnes Marine Hardware Division

Describes events occurring over a four-year period in one division of Graves Industries. The division goes through a business cycle and uses several methods of managing earnings to meet its budget targets. The purpose of the case is to allow the exploration of the... View Details

Keywords: Earnings Management; Crime and Corruption; Ethics

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16 Oct 2019
Working Paper Summaries

Core Earnings? New Data and Evidence

Keywords: by Ethan Rouen, Eric So, and Charles C.Y. Wang

Arthur C. Brooks

Arthur C. Brooks is the Parker Gilbert Montgomery Professor of the Practice of Public Leadership at the Harvard Kennedy School, and Professor of Management Practice at the Harvard Business School, where he teaches courses on leadership, happiness, and... View Details

20 May 2015
News

Study: Working Moms Benefit Children

July 2001 (Revised March 2002)
Case

Progressive Insurance: Disclosure Strategy

By: Amy P. Hutton and James Weber

Progressive Insurance had refused to play Wall Street's earning game. Progressive didn't manage reported earnings nor did management give guidance to analysts. Management then considered taking their unique disclosure strategy one step further to become the first to... View Details

Keywords: Earnings Management; Stocks; Corporate Disclosure; Insurance; Volatility; Insurance Industry; United States

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