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Show Results For
- All HBS Web
(2,937)
- People (64)
- News (915)
- Research (1,348)
- Events (20)
- Multimedia (28)
- Faculty Publications (811)
- January 2017
- Article
Being Surprised by the Unsurprising: Earnings Seasonality and Stock Returns
By: Tom Y. Chang, Samuel M. Hartzmark, David H. Solomon and Eugene F. Soltes
We present evidence consistent with markets failing to properly price information in seasonal earnings patterns. Firms with historically larger earnings in one quarter of the year (“positive seasonality quarters”) have higher returns when those earnings are usually... View Details
Chang, Tom Y., Samuel M. Hartzmark, David H. Solomon, and Eugene F. Soltes. "Being Surprised by the Unsurprising: Earnings Seasonality and Stock Returns." Review of Financial Studies 30, no. 1 (January 2017): 281–323.
- 01 Jun 2011
- News
HBS Chapel Earns Gold Certification
In a first for Harvard University, the HBS Class of 1959 Chapel has achieved LEED gold certification for significant reductions in energy and water usage. In fact, the chapel is the first university building in the world to achieve gold status under the existing... View Details
- January 2010
- Article
Does Public Ownership of Equity Improve Earnings Quality?
We compare the quality of accounting numbers produced by two types of public firms-those with publicly traded equity and those with privately held equity that are nonetheless considered public by virtue of having publicly traded debt. We develop and test two... View Details
- January 1999 (Revised October 2010)
- Background Note
Accumulated Earnings Tax and Personal Holding Company Tax
By: Henry B. Reiling and Mark Pollard
Identifies Congress's concerns and objectives in adopting the Accumulated Earnings Tax and the Personal Holding Company Tax. Also describes the provisions' mechanics and some of their practical implications. View Details
Keywords: Business Earnings; Taxation; Business and Government Relations; Business and Shareholder Relations; Public Administration Industry; United States
Reiling, Henry B., and Mark Pollard. "Accumulated Earnings Tax and Personal Holding Company Tax." Harvard Business School Background Note 299-043, January 1999. (Revised October 2010.)
- June 2006
- Article
CEO Incentives and Earnings Management
Bergstresser, Daniel B., and Thomas Philippon. "CEO Incentives and Earnings Management." Journal of Financial Economics 80, no. 3 (June 2006): 511–529.
- June 18, 2014
- Blog Post
How to Kill Quarterly Earnings Guidance
By: Gabriel Karageorgiou, Daniela Saltzman and George Serafeim
Karageorgiou, Gabriel, Daniela Saltzman, and George Serafeim. "How to Kill Quarterly Earnings Guidance." HBR Blog Network (June 18, 2014). http://blogs.hbr.org/2014/06/how-to-kill-quarterly-earnings-guidance/.
- April 1982 (Revised June 1985)
- Case
Westinghouse Electric Corp.: Quality of Earnings Analysis
Westinghouse had just issued its annual report to shareholders for the year ending December 31, 1973. The report indicates that sales have increased to a record $5.7 billion but that net income is down almost 20% from its record level of $199 million in the previous... View Details
Bartczak, Norman. "Westinghouse Electric Corp.: Quality of Earnings Analysis." Harvard Business School Case 182-239, April 1982. (Revised June 1985.)
- 06 Feb 2006
- What Do You Think?
Should CEOs of Public Companies Offer Earnings Guidance?
Summing Up Based on some of the most thoughtful comments to any of these columns, one might conclude that acceptable earnings guidance by CEOs should take on new forms. Let's first consider the pros and cons, then some research, then some... View Details
- 15 Oct 2012
- News
Roth Earns Nobel for Matching Theory
- June 1985
- Background Note
Computing and Analyzing Earnings per Share
By: David F. Hawkins
Keywords: Profit
Hawkins, David F. "Computing and Analyzing Earnings per Share." Harvard Business School Background Note 185-164, June 1985.
- March 2009
- Article
Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment
By: Mihir Desai and Dhammika Dharmapala
This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to... View Details
Desai, Mihir, and Dhammika Dharmapala. "Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment." National Tax Journal 62, no. 1 (March 2009): 169–186.
- May 1995 (Revised April 1997)
- Background Note
Basic and Diluted Earnings Per Share
By: David F. Hawkins
Keywords: Business Earnings
Hawkins, David F. "Basic and Diluted Earnings Per Share." Harvard Business School Background Note 195-233, May 1995. (Revised April 1997.)
- 08 Oct 2018
- Research & Ideas
Knowing What Your Boss Earns Can Make You Work Harder
francescoch Learning that a co-worker earns more than you can decrease your job performance while increasing the likelihood of you searching for a new job, according to a new research study. On the other hand, learning what your manager... View Details
Keywords: by Rachel Layne
- September 17, 2021
- Article
AI Can Help Address Inequity—If Companies Earn Users' Trust
By: Shunyuan Zhang, Kannan Srinivasan, Param Singh and Nitin Mehta
While companies may spend a lot of time testing models before launch, many spend too little time considering how they will work in the wild. In particular, they fail to fully consider how rates of adoption can warp developers’ intent. For instance, Airbnb launched a... View Details
Keywords: Artificial Intelligence; Algorithmic Bias; Technological Innovation; Perception; Diversity; Equality and Inequality; Trust; AI and Machine Learning
Zhang, Shunyuan, Kannan Srinivasan, Param Singh, and Nitin Mehta. "AI Can Help Address Inequity—If Companies Earn Users' Trust." Harvard Business Review Digital Articles (September 17, 2021).
- 23 Apr 2009
- Working Paper Summaries
Does Public Ownership of Equity Improve Earnings Quality?
- 21 Oct 2013
- News
The Weird Way to Earn People's Trust
- February 2007
- Module Note
The Secret Sharer Summary: Earning Legitimacy
By: Sandra J. Sucher
A summary of the major themes discussed in the tenth class of The Moral Leader (EC curriculum). View Details
Sucher, Sandra J. "The Secret Sharer Summary: Earning Legitimacy." Harvard Business School Module Note 607-074, February 2007.
- August 1990
- Article
The Dangerous Morality of Managing Earnings
By: W. J. Bruns Jr. and K. A. Merchant
Bruns, W. J., Jr., and K. A. Merchant. "The Dangerous Morality of Managing Earnings." Management Accounting 71 (August 1990): 22–25.
- May 2008
- Article
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
By: Daniel Cohen, Aiyesha Dey and Thomas Lys
We document that accrual‐based earnings management increased steadily from 1987 until the passage of the Sarbanes‐Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX. Conversely, the level of real earnings management activities declined... View Details
Cohen, Daniel, Aiyesha Dey, and Thomas Lys. "Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods." Accounting Review 83, no. 3 (May 2008): 757–787.
- 2011
- Chapter
The Analyst Recommendation and Earnings Forecast Anomaly
By: George Serafeim
Serafeim, George. "The Analyst Recommendation and Earnings Forecast Anomaly." Chap. 3 in The Handbook of Equity Market Anomalies: Translating Market Inefficiencies into Effective Investment Strategies, edited by Len Zacks, 63–91. John Wiley & Sons, 2011.