Publications

December 2021
Article

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos

We study the effect of financial incentives on whistleblowing and the consequences for whistleblowers under the cash-for-information program of the False Claims Act (FCA). Exploiting appeals-court decisions that increase financial incentives for whistleblowing, we find... View Details

Keywords: Whistleblowers; Cash-for-information Whistleblower Programs; False Claims Act; Corporate Misconduct; Consequences For Whistleblowers; Crime and Corruption; Information; Cost

SSRN

Find at Harvard

12 May 2020
Working Paper Summaries

Elusive Safety: The New Geography of Capital Flows and Risk

Keywords: by Laura Alfaro, Ester Faia, Ruth Judson, and Tim Schmidt-Eisenlohr

April 1998 (Revised May 2000)
Case

Guidant Corporation: Shaping Culture Through Systems

By: Robert L. Simons and Antonio Davila

Guidant is a successful IPO start-up selling pacemakers and defibrillators. The case describes how managers install systems to balance innovation and control. Three parts of a shareholder value strategy are described. Controls include incentive systems, beliefs... View Details

Keywords: Innovation Strategy; Corporate Strategy; Motivation and Incentives; Planning; Risk Management; Management Systems; Business Strategy; Value Creation; System; Service Industry; Financial Services Industry; Medical Devices and Supplies Industry

12 Feb 2015
Working Paper Summaries

Auditor Lobbying on Accounting Standards

Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting

19 Sep 2012
Research & Ideas

Funding Innovation: Is Your Firm Doing it Wrong?

Perkins and Apple to invest in companies that would develop apps for the iPhone. The result: a critical mass of applications for Apple's App Store, which today boasts some 700,000 iPhone and iPad applications and 400 million customer accounts. The book also advocates... View Details

Keywords: by Carmen Nobel

2006
Working Paper

Cross-Functional Alignment in Supply Chain Planning: A Case Study of Sales and Operations Planning

In most organizations, supply chain planning is a cross-functional effort. Functional areas such as sales, marketing, finance, and operations traditionally specialize in portions of the planning activities, which results in conflicts over expectations, preferences, and... View Details

Keywords: Supply Chain Management; Planning

Read Now

Article

Moral Traps: When Self-serving Attributions Backfire in Prosocial Behavior

By: Stephanie C. Lin, Julian Zlatev and Dale T. Miller

Two assumptions guide the current research. First, people's desire to see themselves as moral disposes them to make attributions that enhance or protect their moral self-image: When approached with a prosocial request, people are inclined to attribute their own... View Details

Keywords: Morality; Attributions; Decision Making; Prosocial Behavior; Moral Sensibility; Behavior; Perception

Find at Harvard

02 Nov 2017
HBS Seminar

Florian Ederer, Yale University

01 Jun 2015
Working Paper Summaries

Frenemies in Platform Markets: The Case of Apple’s iPad vs. Amazon’s Kindle

Keywords: by Ron Adner, Jianqing Chen & Feng Zhu; Technology

1999
Other Unpublished Work

Executive Ownership and Control in Newly Public Firms: The Role of Venture Capitalists

By: Malcolm Baker and Paul Gompers

We study the implications of CEO equity ownership for incentives and control in a sample of 1,011 newly public firms. Before an initial public offering, equity investments by venture capitalists reduce CEO ownership by about half, from an average of 35 percent to 19... View Details

Keywords: Equity; Ownership; Motivation and Incentives; Initial Public Offering; Investment; Venture Capital; Managerial Roles; Cost Management; Governance Controls; Executive Compensation

Read Now

December 2010
Article

Nominal versus Indexed Debt: A Quantitative Horse Race

By: Laura Alfaro and Fabio Kanczuk

The main arguments in favor of and against nominal and indexed debt are the incentive to default through inflation versus hedging against unforeseen shocks. We model and calibrate these arguments to assess their quantitative importance. We use a dynamic equilibrium... View Details

Keywords: Borrowing and Debt; Motivation and Incentives; Inflation and Deflation; System Shocks; Taxation; Risk and Uncertainty; Framework; Problems and Challenges; Interest Rates; Cost; Developing Countries and Economies; Service Operations

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

SSRN

Find at Harvard

06 Mar 2014
News

At Family Firms, Do CEOs Work Fewer Hours?

November 2005 (Revised July 2006)
Background Note

Understanding Economic Value Added

By: Mihir A. Desai, Fabrizio Ferri and Steve Treadwell

Explores the concept of economic value added (EVA) and its practical applications as a management control system for performance measurement and incentive compensation. Explains how EVA is measured and explores some of the adjustments to financial statements that are... View Details

Keywords: Value

October 1998 (Revised December 1998)
Case

CompUSA The Computer Superstore

By: Ananth Raman and Anna Sheen McClelland

Examines the CompUSA organization, focusing especially on the operations and the company culture. Highlights the economics of PC retailing and the importance of a responsive supply chain for their product category. The description of company culture emphasizes the role... View Details

Keywords: Supply Chain; Organizational Culture; Motivation and Incentives; Supply Chain Management; Computer Industry; Retail Industry; United States