Publications

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Accounting & Management Curriculum - Faculty & Research

Jonas Heese Fall 2025 Q1 1.5 Business Analysis and Valuation Using Financial Statements Joseph Pacelli Fall 2025 Q1Q2 3.0 Yuan Zou Spring 2026 Q3Q4 3.0 Changing the World: Life Choices of Influential Leaders... View Details

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Impact Stories - Impact Stories

Impact Stories Impact Stories Play How the nudge movement can improve healthy behavior John Beshears Beyond Medical Devices: Filling in the Gaps at HBS Michael Chang Taking Advantage of Boston’s Health Care Ecosystem Martin Grasse Play Fraudulent Billing and Safety Net... View Details

April 2018 (Revised December 2018)
Case

The Whistleblower at International Game Technology

By: Aiyesha Dey, Jonas Heese and James Weber

Robert Mayhem, a senior manager at International Game Technology, had filed a whistleblower report with the U.S. Securities and Exchange Commission alleging that the company had misstatements in its financial reports. Mayhem’s report involved IGT’s practice of... View Details

Keywords: Whistleblower; Financial Reporting; Governance Compliance; Ethics

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Strategy - Faculty & Research

these types of frames is essential. By using outcome frames to address immediate concerns and shifting to process frames to resolve longer-term tensions, leaders can build stakeholder support for complex resource reprioritization efforts.... View Details

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Podcasts - Managing the Future of Work

discuss the fast-casual chain’s digital strategy and how technology is changing the dining experience and restaurant work, from frontline to back office. Upwork’s Hayden Brown on bridging volatility with contingency 08 MAY 2025 | Managing the Future of Work "Freelance... View Details

October 2012 (Revised February 2019)
Case

Whaling Ventures

By: Tom Nicholas and Jonas Peter Akins

Whaling was a prominent global industry in the nineteenth century and the United States was dominant. By 1850 there were about 900 whaling ships in the world and 700 of these were American. Rates of return on capital were high compared to benchmark investments, at... View Details

Keywords: Whaling; Organization Design; Entrepreneurship; Venture Capital; Finance; Organizational Design; Industry Growth; History; United States

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Student Research - Doctoral

Organizational Behavior , Entrepreneurial Management 1 results Samuel G. Hanson Finance 1 results Jonas Heese Accounting and Management 1 results Victoria Ivashina Finance 1 results Jon M. Jachimowicz... View Details

August 2017 (Revised September 2018)
Case

Accounting Turbulence at Boeing

By: Jonas Heese, Suraj Srinivasan, David Lane and James Barnett

Unlike its rival Airbus, Boeing had used a practice called program accounting to record its commercial aircraft expenses since the 1980s. Program accounting allowed Boeing to expense estimated average costs instead of the actual production costs of an aircraft. This... View Details

Keywords: Asset Recognition; Program Accounting; Airline Industry; Accounting; Production; Cost; Air Transportation Industry

September 2023 (Revised January 2024)
Case

Icahn Enterprises: Ponzi Scheme or Sound Investment

By: Aiyesha Dey, Jonas Heese and James Weber

Icahn Enterprises, a publicly traded limited partnership founded and operated by famed activist investor Carl Icahn, had earned above market returns for over a decade. Between 2018 and early 2023, it had a compound annual return of 31%. Icahn invested in undervalued... View Details

Keywords: Stock Shares; Investment Return; Business Model; Valuation; Financial Services Industry

June 2019
Article

Fraud Allegations and Government Contracting

By: Jonas Heese and Gerardo Pérez Cavazos

This paper examines whether fraud allegations affect firms’ contracting with the government. Using a dataset of whistleblower allegations brought under the False Claims Act against firms accused of defrauding the government, we find that federal agencies do not reduce... View Details

Keywords: Whistleblower; Fraud Allegations; False Claims Act; Government Contracting; Risk Allocation; Government and Politics; Contracts; Crime and Corruption; Risk and Uncertainty; Business and Government Relations

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April 2022 (Revised August 2022)
Case

Conflicts of Interest at Uptown Bank

By: Jonas Heese

In 2013, two employees debated whether to blow the whistle on their employer, Bell Bank, after completing an internal review that revealed undisclosed conflicts of interest. Bell Bank’s Asset Management business disproportionately invested clients’ money in Bell Bank’s... View Details

2018
Article

The Role of Overbilling in Hospitals' Earnings Management Decisions

By: Jonas Heese

This paper examines the role of overbilling in hospitals’ earnings management choices. Overbilling by hospitals is a form of revenue manipulation that involves misclassifying a patient into a diagnosis-related group that yields higher reimbursement. As overbilling... View Details

Keywords: Overbilling; Accrual-based Earnings Management; Real Activities Manipulation; For-profit Hospitals; Earnings Management; Health Industry

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Research - Health Care

Faculty John Beshears Negotiation, Organizations & Markets Amitabh Chandra Technology and Operations Management Leemore S. Dafny General Management Srikant M. Datar Amy C. Edmondson Technology and Operations Management Susanna Gallani Accounting and Management Richard... View Details

Article

When the Local Newspaper Leaves Town: The Effects of Local Newspaper Closures on Corporate Misconduct

By: Jonas Heese, Gerardo Pérez Cavazos and Caspar David Peter

We examine whether the local press is an effective monitor of corporate misconduct. Specifically, we study the effects of local newspaper closures on violations by local facilities of publicly listed firms. After a local newspaper closure, local facilities increase... View Details

Keywords: Corporate Misconduct; Local Newspapers; Media Coverage; Firm Monitoring; Newspapers