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  • All HBS Web  (7,751)
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  • 2008
  • Working Paper

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: Financial Reporting; Financial Statements; Decision Choices and Conditions; Corporate Disclosure; Performance
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Riedl, Edward J., and Suraj Srinivasan. "Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items." Harvard Business School Working Paper, No. 09-031, September 2008. (Conditionally accepted at Contemporary Accounting Research.)
  • 2015
  • Working Paper

Do-gooders and Go-getters: Career Incentives, Selection, and Performance in Public Service Delivery

By: Nava Ashraf, Oriana Bandiera and Scott S. Lee
We study how career incentives affect who selects into public health jobs and, through selection, their performance while in service. We collaborate with the Government of Zambia to experimentally vary the salience of career incentives in a newly created health worker... View Details
Keywords: Motivation and Incentives; Health Industry; Zambia
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Ashraf, Nava, Oriana Bandiera, and Scott S. Lee. "Do-gooders and Go-getters: Career Incentives, Selection, and Performance in Public Service Delivery." Working Paper, March 2015.
  • 01 Aug 2016
  • Research & Ideas

Retail Execs Underplay Current Performance to Investors--but Why?

Retail executives aren’t always giving stockholders the straight scoop about the financial standing of their companies in comments around earnings announcements—and some may be providing misleading information, potentially for their own benefit. That’s the upshot of... View Details
Keywords: by Dina Gerdeman; Financial Services
  • Research Summary

What Really Works: Fundamental Drivers of Corporate Performance

By: Nitin Nohria
Based on a systematic examination of over 200 management practices that have been hypothesized to influence corporate performance, we identify eight management practices that appear to be the most robust drivers of long term corporate success. We are now trying to... View Details
  • 2008
  • Case

ProvenCare: Geisinger Health System and Pay for Performance

By: Jonathan R. Clark and Meredith B. Rosenthal
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Clark, Jonathan R., and Meredith B. Rosenthal. "ProvenCare: Geisinger Health System and Pay for Performance." Boston, MA: Harvard School of Public Health Case, 2008.
  • June 2008 (Revised February 2011)
  • Case

Year Up: A Social Entrepreneur Builds High Performance

By: Allen S Grossman and Naomi Greckol-Herlich
Year Up, a nonprofit job-skills training program for low-income, urban youth has run four successful programs in four cities for the past seven years. Now, after an ambitious capital campaign, the organization is poised to grow into a national program in an attempt to... View Details
Keywords: Social Entrepreneurship; Growth Management; Quality; Nonprofit Organizations; United States
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Grossman, Allen S., and Naomi Greckol-Herlich. "Year Up: A Social Entrepreneur Builds High Performance." Harvard Business School Case 308-032, June 2008. (Revised February 2011.)
  • December 1988 (Revised November 1989)
  • Case

Provigo, Inc. (A): Management Incentives for Superior Performance

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Merchant, Kenneth A. "Provigo, Inc. (A): Management Incentives for Superior Performance." Harvard Business School Case 189-105, December 1988. (Revised November 1989.)
  • March 2007
  • Article

Authority, Risk, and Performance Incentives: Evidence from Division Manager Positions inside Firms

By: Julie Wulf
I show that performance incentives vary by decision-making authority of division managers. For division managers with broader authority, i.e., those designated as corporate officers, both the sensitivity of pay to global performance measures and the relative importance... View Details
Keywords: Motivation and Incentives; Performance; Risk and Uncertainty; Business Model; Globalization; Measurement and Metrics; Status and Position; Forecasting and Prediction; Business Divisions
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Wulf, Julie. "Authority, Risk, and Performance Incentives: Evidence from Division Manager Positions inside Firms." Journal of Industrial Economics 55, no. 1 (March 2007): 169–196.
  • 2003
  • Chapter

The Benefits of Verifying Diverse Identities for Group Performance

By: J. Polzer, W. Swann and L. Milton
Keywords: Groups and Teams; Identity; Performance Evaluation; Diversity
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Polzer, J., W. Swann, and L. Milton. "The Benefits of Verifying Diverse Identities for Group Performance." In Research on Managing Groups and Teams: Identity Issues in Groups. Vol. 5, edited by M. Neale, E. Mannix, and J. Polzer. Stamford, CT: JAI Press, 2003.
  • 2013
  • Working Paper

The Impact of Conformance and Experiential Quality on Healthcare Cost and Clinical Performance

By: Claire Senot, Aravind Chandrasekaran, Peter T. Ward and Anita L. Tucker
The quality of operational processes is an important driver of performance in hospitals. In particular, processes that reliably deliver both evidence-based and patient-centered care, which we call conformance and experiential quality, respectively, have been argued to... View Details
Keywords: Healthcare; Experiential Quality; Conformance Quality; Clinical Outcomes; Cost Efficiency; Quality; Service Operations; Health Care and Treatment; Performance; Outcome or Result; Health Industry
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Senot, Claire, Aravind Chandrasekaran, Peter T. Ward, and Anita L. Tucker. "The Impact of Conformance and Experiential Quality on Healthcare Cost and Clinical Performance." Harvard Business School Working Paper, No. 14-024, September 2013.
  • December 2022
  • Article

The Task Bind: Explaining Gender Differences in Managerial Tasks and Performance

By: Alexandra C. Feldberg
This multi-method study of managers in a grocery chain identifies a novel mechanism by which threats of gender stereotypes undermine women’s ability to be effective managers. I find that women managers face a task bind, a dilemma that managers experience as they try to... View Details
Keywords: Gender Stereotypes; Gender; Managerial Roles; Performance Expectations
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Feldberg, Alexandra C. "The Task Bind: Explaining Gender Differences in Managerial Tasks and Performance." Administrative Science Quarterly 67, no. 4 (December 2022): 1049–1092.
  • 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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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.
  • 1 Jan 1999
  • Conference Presentation

Estimating the Performance Effects of Networks in Emerging Markets

By: Tarun Khanna and J. Rivkin
Keywords: Networks; Performance Evaluation; Emerging Markets
Citation
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Khanna, Tarun, and J. Rivkin. "Estimating the Performance Effects of Networks in Emerging Markets." January 1, 1999 (Winner of Academy of Management. Business Policy and Strategy Division. Best Paper Award presented by Academy of Management.)
  • January 2022 (Revised February 2022)
  • Case

Introducing EVA at ISS: A Better Way to Evaluate CEO Performance and Compensation?

By: Jonas Heese, Charles C.Y. Wang and James Weber
In early 2019, Anthony Campagna, the global director of fundamental research at ISS EVA, a unit of the proxy advisory firm Institutional Shareholder Services (ISS), was preparing to release ISS's analyses of public company performance and CEO compensation ahead of Say... View Details
Keywords: Jobs and Positions; Compensation and Benefits; Performance; Performance Productivity; Measurement and Metrics; Analytics and Data Science; Value; Business or Company Management; Performance Evaluation; Business and Shareholder Relations
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Heese, Jonas, Charles C.Y. Wang, and James Weber. "Introducing EVA at ISS: A Better Way to Evaluate CEO Performance and Compensation?" Harvard Business School Case 122-061, January 2022. (Revised February 2022.)
  • June 2010
  • Article

Correspondence Bias in Performance Evaluation: Why Grade Inflation Works

By: D. A. Moore, S. A. Swift, Z. S. Sharek and F. Gino
Keywords: Prejudice and Bias; Performance Evaluation; Inflation and Deflation
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Moore, D. A., S. A. Swift, Z. S. Sharek, and F. Gino. "Correspondence Bias in Performance Evaluation: Why Grade Inflation Works." Personality and Social Psychology Bulletin 36, no. 6 (June 2010): 843–852.
  • 2017
  • Working Paper

Rethinking Measurement of Pay Disparity and its Relation to Firm Performance

By: Ethan Rouen
I develop measures of firm-level pay disparity and examine their relation to firm accounting performance. Using comprehensive compensation data for a large sample of firms, I find no statistically significant relation between the ratio of CEO-to-mean employee... View Details
Keywords: Pay Disparity; Pay Ratio; CEO Pay Ratio; Income Inequality; Executive Compensation; Wages; Equality and Inequality; Business Ventures; Performance
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Rouen, Ethan. "Rethinking Measurement of Pay Disparity and its Relation to Firm Performance." Harvard Business School Working Paper, No. 18-007, July 2017.
  • 1997
  • Manual

Measuring the Financial Performance of Nonprofit Organizations: Solutions Manual

By: R. E. Herzlinger
Keywords: Finance; Performance; Nonprofit Organizations; Information
Citation
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Herzlinger, R. E. Measuring the Financial Performance of Nonprofit Organizations: Solutions Manual. Boston, MA: Harvard Business School Publishing, 1997.
  • Research Summary

Of Measurement and Mission: Accounting for Performance in Non-Governmental Organizations

By: Debora L. Spar
As members of civil society NGOs would seem to have a built-in proclivity towards representation: towards working on behalf of some group of people, or toward some specific goal. Yet in practice such moments of accountability are rare. Unlike other social agents,... View Details
  • May 1997
  • Teaching Note

Measuring the Financial Performance of Nonprofit Organizations: Solutions Manual

By: Regina E. Herzlinger
Teaching Note for (1-197-111). View Details
Keywords: Nonprofit Organizations; Finance; Performance Evaluation
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Herzlinger, Regina E. "Measuring the Financial Performance of Nonprofit Organizations: Solutions Manual." Harvard Business School Teaching Note 197-112, May 1997.
  • April 2007
  • Article

Smart Institutions, Foolish Choices: The Limited Partner Performance Puzzle

By: Josh Lerner, Antoinette Schoar and Wan Wong
Keywords: Decision Choices and Conditions; Performance; Partners and Partnerships
Citation
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Lerner, Josh, Antoinette Schoar, and Wan Wong. "Smart Institutions, Foolish Choices: The Limited Partner Performance Puzzle." Journal of Finance 62, no. 2 (April 2007): 731–764. (Earlier version distributed as National Bureau of Economic Research Working Paper No. 11136.)
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