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  • 08 Jul 2002
  • What Do You Think?

Have We Carried the Concept of Alignment Too Far?

Article In the past several weeks we have been treated to vastly restated earnings, the conviction of an entire accounting firm, and the baiting by congressional committees of witnesses drawn from the ranks of corporate managers. We are... View Details
Keywords: by James Heskett
  • Web

2.1.1 Citing Sources & Plagiarism | MBA

Plagiarism includes all of the following: The use of words or ideas of another without crediting the original source. Paraphrasing or restating the ideas of another without crediting the original source. This includes, without limitation,... View Details
  • 02 Dec 2013
  • Research & Ideas

Companies Choreograph Earnings Calls to Hide Bad News

manipulation may be for naught. The bad news eventually comes out, resulting in negative returns when it does. "Firms that have cast their calls in the past have substantially more earnings restatements in the future," says Cohen. "They... View Details
Keywords: by Julia Hanna; Financial Services
  • 03 May 2016
  • First Look

First Look, May 3, 2016

and reduces employees' unemployment risk, thereby reducing firms' upward earnings management incentives. Consistent with the hypothesis, we find a significant reduction in abnormal accruals, increased recognition of special items and write downs, and greater downward... View Details
Keywords: Sean Silverthorne
  • 05 Jul 2011
  • First Look

First Look: July 5

David F. Hawkins, Hernan Etiennot, Gustavo A. Herrero, and Hugo PenteneroHarvard Business School Supplement 111-070 Analyst restates Aluar's financial statements to account for inflation. Students are asked to critique the method used.... View Details
Keywords: Sean Silverthorne
  • 25 Sep 2012
  • First Look

First Look: September 25

significant, misstep by Dimon who had successfully steered Morgan through the financial crisis and was regarded as one of the financial industry's best leaders and risk managers. The firm also revealed that it was restating its first... View Details
Keywords: Sean Silverthorne
  • 01 Dec 2002
  • News

Bad Times for Business

pay back ill-gotten gains from option exercises that preceded accounting restatements — and longer vesting would be great. Another significant step would be to expense stock options, which would make their costs more evident and more... View Details
Keywords: Garry Emmons