Earnings Management - Publications - Faculty & Research

02 Dec 2015
What Do You Think?

What Will It Take to Achieve Gender Equality in Leadership?

of12trillion put it more succinctly: “Communicate to people the exact additional amount they’d be earning per capita if everyone behaved differently.” Are investors the ultimate antidote to gender inequality in leadership? What do YOU... View Details

Keywords: by James Heskett

24 Mar 2015
First Look

First Look: March 24

Michalopoulos Abstract—Is financial innovation necessary for sustaining economic growth? To address this question, we build a Schumpeterian model in which entrepreneurs earn profits by inventing better goods, and profit-maximizing... View Details

Keywords: Sean Silverthorne

17 Feb 2009
Research & Ideas

What’s Good about Quiet Rule-Breaking

the quiet rule-breaking could mean developing code with management's approval for open-source external company projects. For mail carriers, the moral gray zone might mean finishing duties early yet staying "on the clock" until the workday has officially... View Details

Keywords: by Martha Lagace

24 Oct 2018
Sharpening Your Skills

Startup or Established Company? Which Is Best for You?

models, or have limited budget to get work done. But you may earn high-value equity in exchange for lower-than-market-level pay. If you want to dig more into deciding which startup to join, I suggest Jeff Bussgang’s book Entering... View Details

Keywords: by Julia B. Austin

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

Citation

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14 Jan 2015
Research & Ideas

Thriving in the Turbulence of Emerging Markets

through turbulence. In particular, she and her family emphasized maintaining strong capital equity structures to deal with currency volatility, seeking reliable local partners, and never forgetting long-term opportunities. "For managers... View Details

Keywords: by Geoffrey Jones; Manufacturing; Auto

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

Web

Entrepreneurship - Faculty & Research

management of UCCA wondered what they could do to achieve growth and financial viability while continuing to realize their mission. 2014 Discussion Paper The Promise of Microfinance and Women's Empowerment: What Does the Evidence Say? By:... 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

27 Jun 2007
Lessons from the Classroom

Learning to Make the Move to CEO

You're a successful senior executive with 20, 25 years of experience under your belt. You've made your mark and stand just 1 or 2 rungs from the position of CEO. Now what? As faculty chair of Harvard Business School's Advanced Management... View Details

Keywords: by Julia Hanna; Education

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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

March 1990 (Revised June 1993)
Case

Analog Devices, Inc.: The Half-Life System

By: Robert S. Kaplan

The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details

Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry

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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

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

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Online Finance & Accounting Courses | HBS Online

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

07 Mar 2022
Research & Ideas

Effective Leaders Share the Spotlight with Their Teams

Business School. How managers and employees benefit Using transcripts from earnings conference calls held by Standard & Poor’s 1500 companies, the researchers looked for View Details

Keywords: by Pamela Reynolds

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

12 Feb 2024
News

Dale LeFebvre to Receive Horatio Alger Award

excelled, earning an internship with Senator Edward Kennedy, and later graduating with a bachelor’s degree in electrical engineering. After graduating from MIT, he joined McKinsey & Company as one of the first MIT graduates to be hired as... View Details

Keywords: Securities, Commodities, and Other Financial Investments; Finance

Publications