Accrual-based Earnings Management - Publications - Faculty & Research

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2023 Reunion Presentations - Alumni

Recording Leveraging HBS Online for Social Impact in the Education Sector Senior Lecturer Monique Burns Thompson (MBA 1993) + More Info – Less Info HBS and the Harvard Graduate School of Education have partnered to develop a multi-course leadership and View Details

07 Jul 2019
HBS Case

Walmart's Workforce of the Future

private employer in the United States, with 1.5 million workers (2.2 million worldwide). But that size and dominance doesn’t make Walmart immune to pressures faced by any other retail operation. In the second-year Harvard Business School course View Details

Keywords: by Julia Hanna; Retail

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Topics - HBS Working Knowledge

Development Economics (33) Diasporas (3) Disruption (22) Disruptive Innovation (27) Distribution Channels (20) Distribution (45) Diversification (1) Diversity (248) Duopoly and Oligopoly (2) Early Childhood Education (2) Earnings View Details

February 2024
Case

Tabby: Winning Consumers' Digital Wallets

By: Eva Ascarza and Fares Khrais

Hosam Arab (MBA 2009), cofounder and CEO of Tabby, a Saudi-based fintech startup, raised its Series D funding round in October 2023, four years after its inception, valuing it as a regional unicorn. Tabby's core product, a buy-now-pay-later (BNPL) service, allowed... View Details

Keywords: Business Model; Business Startups; Risk Management; Competitive Strategy; Expansion; Financial Services Industry; Technology Industry; Saudi Arabia

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23 Dec 2002
Research & Ideas

Partnering and the Balanced Scorecard

Often overlooked in essays on leadership is the role of the organization's measurement and management system. Effective leaders, however, know that measurement and management systems play a critical role in... View Details

Keywords: by Robert S. Kaplan & David P. Norton

10 Jan 2018
Blog Post

8 Tips to Help You Prepare for the Case Method

Ninad Kulkarni just wrapped up the fall semester at HBS and wanted to share what he learned about the case method after his first few months in the classroom. About NinadI grew up in a suburb outside of Mumbai. After earning my... View Details

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Financial Accounting Online Course | HBS Online

course, discover what's behind the numbers in financial statements, such as balance sheets and income statements. 8 weeks 6-8 hours per week 7 modules Self-Paced with regular deadlines This course earns you a Certificate of Completion... View Details

16 Jul 2020
Research & Ideas

Restaurant Revolution: How the Industry Is Fighting to Stay Alive

inside The future of the restaurant industry is especially of concern to us. We collectively share 35 years of restaurant and food industry experience, navigating our way through as waitstaff and bartenders, as managers and senior leaders... View Details

Keywords: by Michael S. Kaufman, Lena G. Goldberg, and Jill Avery; Food & Beverage

Program

OPM Renew

challenges you face as an entrepreneurial leader Who Is Invited to Attend This innovative program is offered exclusively to alumni of the Owner/President Management program. Eligible participants must have completed OPM Unit 3 in good... View Details

18 Aug 2022
Op-Ed

Your Best Employees Are Burning Out: A Framework for Retaining Talent

bought and sold on Amazon. It does not come attached to a well-crafted email, nor does it come merely with a reactionary bonus, especially at a time when pay disparities, burnout, and employee retention are top of mind. Trust is earned... View Details

Keywords: by Hise Gibson and MaShon Wilson

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Technology & Innovation - Faculty & Research

dataset of firms from the U.S. and seven European countries we study the impact of ICT on worker autonomy, plant manager autonomy, and span of control. Consistent with the theory, we find that better information technologies (Enterprise... View Details

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Online Finance & Accounting Courses | HBS Online

it's measured, and how you can effectively manage your performance. Harvard Business School Professor V.G. Narayanan shares why you should learn finance and accounting even if you're in a non-finance role. What You View Details

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Business Fundamentals Course - CORe | HBS Online

Accounting, Business Analytics, or Economics for Managers as individual certificate programs. In addition, participants currently enrolled in one of the individual courses cannot transfer their enrollment to CORe. If you're interested in... View Details

23 Jan 2018
First Look

First Look at New Research and Ideas, January 23, 2018

daughters’ and sons’ employment and domestic outcomes. In the employment sphere, adult daughters, but not sons, of employed mothers are more likely to be employed and, if employed, are more likely to hold supervisory responsibility, work more hours, and View Details

Keywords: Sean Silverthorne

June 2021 (Revised November 2024)
Case

MicroStrategy: Accounting for Cryptocurrency

By: Jonas Heese and Annelena Lobb

On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had... View Details

Keywords: Cryptocurrency; Share Price; Electronic Commerce; Intangible Assets; Assets; Accounting; Financial Statements; Financial Management; Financial Reporting; Analytics and Data Science; E-commerce

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04 Jun 2013
First Look

First Look: June 4

Publications 2006 O'Reilly Media, Inc. Managing Startups: Best Blog Posts By: Eisenmann, Tom, ed. Abstract—Harvard Business School Professor Tom Eisenmann annually compiles the best posts from many blogs on technology startup... View Details

Keywords: Sean Silverthorne

21 Oct 2022
Research & Ideas

People Trust Business, But Expect CEOs to Drive Social Change

Public trust in business remains relatively unshaken amid economic turbulence and a lingering pandemic, even as faith in the media and government falters, but leaders could do more to address social issues, a new global opinion survey shows. However, not everyone... View Details

Keywords: by Scott Van Voorhis

02 Sep 2002
Research & Ideas

The Role of Government When All Else Fails

In When All Else Fails: Government as the Ultimate Risk Manager, David A. Moss explores government's role as insurer of last resort in everything from crafting consumer protection law to bailing out airlines after September 11th. He discusses the historical evolution... View Details

Keywords: by Laura Linard

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Mid-US - Global

The Road to Revitalization: Leadership Fellow Joel Hurd and the City of Detroit After earning his MBA, Joel Hurd joined Detroit Mayor Mike Duggan’s office as senior advisor on special projects through the HBS Leadership Fellows Program.... View Details

06 Jun 2018
Research & Ideas

Cut Salaries or Cut People? The Best Way to Survive a Downturn

literature in economics on why firms tend not to cut people’s pay,” says Stanton, an applied economist who is an assistant professor in the Entrepreneurial Management Unit at HBS. “We can actually measure the consequences.” A ‘natural... View Details

Keywords: by Rachel Layne

Publications