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Show Results For
- All HBS Web
(3,588)
- People (9)
- News (581)
- Research (2,454)
- Events (14)
- Multimedia (18)
- Faculty Publications (1,562)
- May 2010
- Article
Elections and Discretionary Accruals: Evidence from 2004
By: Karthik Ramanna and Sugata Roychowdhury
We examine the accrual choices of outsourcing firms with links to U.S. congressional candidates during the 2004 elections, when corporate outsourcing was a major campaign issue. We find that politically connected firms with more extensive outsourcing activities have... View Details
Keywords: Political Economy; Accounting Information; Accruals Management; Campaign Contributions; Discretionary Accruals; Election Outcomes; Political Currency; Political Process; Social Issues; Political Elections; Job Cuts and Outsourcing; Motivation and Incentives; Earnings Management; Welfare; United States
Ramanna, Karthik, and Sugata Roychowdhury. "Elections and Discretionary Accruals: Evidence from 2004." Journal of Accounting Research 48, no. 2 (May 2010): 445–475. (Solicited for presentation at the 2009 Journal of Accounting Research Conference.)
- September 2016 (Revised January 2018)
- Module Note
Strategy Execution Module 4: Organizing for Performance
By: Robert Simons
This module reading explores the implications of different business models on organization design. After discussing the distinction between units focused on work processes and those devoted to markets, the analysis provides insight as to when to organize businesses by... View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Customer Focused Organization; Specialization; Span Of Control; Span Of Accountability; Span Of Attention; Strategy; Organizational Design; Organizational Structure
Simons, Robert. "Strategy Execution Module 4: Organizing for Performance." Harvard Business School Module Note 117-104, September 2016. (Revised January 2018.)
- December 2022
- Supplement
Driving Decarbonization at BMW - Video Supplement
Videos of Thomas Becker, Vice President of Sustainability and Mobility at BMW Group, in support of the case "Driving Decarbonization at BMW" (HBS No. 123-008) View Details
Keywords: Decarbonization; Auto Manufacturing; Carbon Accounting; Accounting; Environmental Accounting; Energy; Environmental Management; Climate Change; Environmental Sustainability; Pollution; Product; Supply Chain; Supply Chain Management; Production; Product Design; Transportation; Transportation Industry; Europe; United States; China
Lu, Shirley, George Serafeim, and Michael W. Toffel. "Driving Decarbonization at BMW - Video Supplement." Harvard Business School Multimedia/Video Supplement 123-706, December 2022.
- 14 Oct 2016
- News
Jeff Bussgang Is Managing A New Fund Called The Graduate Syndicate
- 22 Feb 2011
- Research & Ideas
The Most Important Management Trends of the (Still Young) Twenty-First Century
HBS Working Knowledge recently celebrated its tenth birthday, and we mark the occasion by looking back and looking forward. We've asked HBS Dean Nitin Nohria and a number of faculty to both remark on what they view as the most significant business View Details
Keywords: by Sean Silverthorne
- April 2017
- Teaching Note
DoubleDutch
By: Frank Cespedes
This Teaching Note accompanies HBS No. 815-044 “DoubleDutch” in which the co-founders of the event management start-up, DoubleDutch, have to make a significant decision about their young company's sales function. The teaching note covers: Opportunity analysis,... View Details
- August 2002 (Revised November 2003)
- Teaching Note
Activity-Based Management at W.S. Industries (TN) (A) and (B)
By: V.G. Narayanan
Teaching Note for (9-101-062) and (9-102-063). View Details
Keywords: Activity Based Costing and Management
- 01 Feb 2022
- What Do You Think?
Is Concierge Management an Answer to the “Big Quit”?
economies. It’s also testimony to a darker phenomenon. A recent study reported in MIT Sloan Management Review concludes that from April through September, the main reason for quitting in the US (10 times more important than compensation)... View Details
Keywords: by James Heskett
- 2013
- Working Paper
The Appeal of the Appropriate: Accounting, Risk Management, and the Competition for the Supply of Control Systems
By: Anette Mikes
How do certain risk measurements in organizations come to be seen as more reliable and acceptable than others? Taking a multiple-control perspective, I investigate the aftermath of a control debacle at a financial services company (MultiBank), focusing on its insurance... View Details
Keywords: Management Control Systems; Multiple Control Systems; Interactive Control Systems; Performance Measurement; Risk Measurement; Financialization Of Accounting; Institutional Logics; Banking; Risk Management; Fair Value Accounting; Insurance; Financial Services Industry
Mikes, Anette. "The Appeal of the Appropriate: Accounting, Risk Management, and the Competition for the Supply of Control Systems." Harvard Business School Working Paper, No. 12-115, June 2012. (Revised January 2013.)
- 21 May 2013
- News
Cook's Job Is to Manage Tax Law for Apple
- Article
Can Mutual Fund Managers Pick Stocks? Evidence from Their Trades Prior to Earnings Announcements
By: Malcolm Baker, Lubomir Litov, Jessica Wachter and Jeffrey Wurgler
We consider measures of stock-picking skill of mutual fund managers based on the earnings announcement returns of the stocks that they hold and trade. Relative to standard approaches, this approach focuses on an especially informative subset of the returns data,... View Details
Baker, Malcolm, Lubomir Litov, Jessica Wachter, and Jeffrey Wurgler. "Can Mutual Fund Managers Pick Stocks? Evidence from Their Trades Prior to Earnings Announcements." Journal of Financial and Quantitative Analysis 45, no. 5 (October 2010): 1111 –1131.
- 2005
- Working Paper
Can Mutual Fund Managers Pick Stocks? Evidence from Their Trades Prior to Earnings Announcements
By: Malcolm Baker, Lubomir Litov, Jessica Wachter and Jeffrey Wurgler
We consider measures of stock-picking skill of mutual fund managers based on the earnings announcement returns of the stocks that they hold and trade. Relative to standard approaches, this approach focuses on an especially informative subset of the returns data,... View Details
Keywords: Stocks; Asset Management; Business Earnings; Forecasting and Prediction; Competency and Skills
Baker, Malcolm, Lubomir Litov, Jessica Wachter, and Jeffrey Wurgler. "Can Mutual Fund Managers Pick Stocks? Evidence from Their Trades Prior to Earnings Announcements." NBER Working Paper Series, No. w10685, February 2005. (First Draft in 2004.)
- October 2008
- Article
The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts
The 1990s were characterized by substantial increases in the performance of and investor reliance on financial analysts. Because managers possess superior private information and issue forecasts to align investors' expectations with their own, we predict that... View Details
Keywords: Information; Performance Expectations; Earnings Management; Financial Reporting; Forecasting and Prediction
Baginski, Stephen P., John M. Hassell, and Michael D. Kimbrough. "The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts." Review of Quantitative Finance and Accounting 31, no. 3 (October 2008): 311–330.
- 21 Jan 2015
- Lessons from the Classroom
Managing the Family Business: Market Basket’s Lessons About Buyouts
2014, when George's branch obtained control and fired the CEO—who happened to be a cousin, Arthur T. Demoulas. Management was outraged, and the employees walked out in support of their CEO. The company lost tens of millions of dollars as... View Details
Keywords: Retail
- June 2005
- Article
Governance Linked D&O Coverage: Leveraging the Audit Committee to Manage Governance Risk
By: S. Datar, M. G. Alles and J. H. Friedland
Datar, S., M. G. Alles, and J. H. Friedland. "Governance Linked D&O Coverage: Leveraging the Audit Committee to Manage Governance Risk." International Journal of Disclosure and Governance 2, no. 2 (June 2005): 114–129.
- 20 Feb 2025
- Blog Post
IFC India 2025: Building Resilience - Mumbai’s Journey to Sustainable Water Management
resilience. Finally, strengthening public-private partnerships, like the collaboration with Suez, can drive innovation and accountability in implementing solutions at scale. Mumbai’s water management systems... View Details
- June 2011 (Revised February 2024)
- Background Note
Carbon Footprints: Methods and Calculations
By: Michael W. Toffel, Stephanie van Sice and Kelsey Carter
Describes methods to calculate the carbon footprint (greenhouse gas emissions) of an organization's operations and supply chain, and a product or service. Illustrates concepts with examples of calculating the carbon footprint of organizations and products. Provides... View Details
Keywords: Measurement; Climate Change; Climate Impact; Carbon Accounting; Carbon Footprint; Carbon Emissions; Sustainability; Environmental Management; Operations; Supply Chain; Pollutants; Measurement and Metrics; Environmental Sustainability
Toffel, Michael W., Stephanie van Sice, and Kelsey Carter. "Carbon Footprints: Methods and Calculations." Harvard Business School Background Note 611-075, June 2011. (Revised February 2024.)
- February 2020 (Revised August 2021)
- Case
Australia: Commodities, Competitiveness, Climate and China
By: Richard H.K. Vietor and Laura Alfaro
For the past few decades, Australia has dealt with the benefits and costs of repeated mining booms—inflation, a housing bubble, a current account deficit, and growing dependence on China. Between 1996 and 2007, however, Australia had most of these issues under control... View Details
Keywords: Commodities; Competitiveness; Carbon Tax; Environment; Capital Flows; Current Account; Mining; Economy; Problems and Challenges; Climate Change; Taxation; Competition; Financial Condition; Government and Politics; Inflation and Deflation; Environmental Sustainability; Australia
Vietor, Richard H.K., and Laura Alfaro. "Australia: Commodities, Competitiveness, Climate and China." Harvard Business School Case 720-028, February 2020. (Revised August 2021.)
- November 2014
- Article
The Impact of Corporate Sustainability on Organizational Processes and Performance
By: Robert G. Eccles, Ioannis Ioannou and George Serafeim
We investigate the effect of corporate sustainability on organizational processes and performance. Using a matched sample of 180 U.S. companies, we find that corporations that voluntarily adopted sustainability policies by 1993—termed as High Sustainability... View Details
Keywords: Sustainability; Sustainability Management; Sustainability Research; Sustainability Reporting; Sustainability Targets; Corporate Social Responsibility; Corporate Accountability; Reporting; Corporate Governance; Investor Clientele; Investor Communication; Stock Market; Corporate Social Responsibility and Impact; Environmental Sustainability; Performance; United States
Eccles, Robert G., Ioannis Ioannou, and George Serafeim. "The Impact of Corporate Sustainability on Organizational Processes and Performance." Management Science 60, no. 11 (November 2014): 2835–2857.