Accrual-based Earnings Management - Publications - Faculty & Research

12 Feb 2024
News

Dale LeFebvre to Receive Horatio Alger Award

Dale LeFebvre (MBA 1998), founder and executive chairman of 3.5.7.11 Investments, was recently named by the nonprofit Horatio Alger Association of Distinguished Americans as a recipient of the 2024 Horatio Alger Award. For more than 75 years, the award has been... View Details

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

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Our Team - Impact Investments

Hill. He then earned a Ph.D. from Harvard's Economics Department. Manager Jonah H. Zahnd Manager of the Project on Impact Investments and the Social Impact Collaboratory Jonah... 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

19 Nov 2007
Lessons from the Classroom

Teaching The Moral Leader

was publisher of the Washington Post during the Watergate investigation. Coming hard upon the heels of her decision to brave the wrath of the Nixon administration and publish a series of articles based on the Pentagon Papers, Graham had View Details

Keywords: by Sarah Jane Gilbert; Education

01 Feb 2008
What Do You Think?

How Sustainable Is Sustainability in a For-Profit Organization?

Summing Up How will sustainability be achieved? To sum up responses to this month's column, the question is not whether global sustainability will be achieved but how. One school of thought could perhaps be characterized as enlightened self-interest, a realization on... View Details

Keywords: by Jim Heskett

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

November 2000 (Revised April 2002)
Case

Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)

By: David F. Hawkins

The managing partners of a public accounting firm must resolve a number of staff requests for assistance in deciding how audit clients should report their revenues. Each example explores whether revenues should be reported on a gross or net basis. View Details

Keywords: Financial Statements; Accounting Audits; Business Earnings; Budgets and Budgeting; Financial Reporting; Revenue; Accounting Industry

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Mid-US - Global

leadership principles that could contribute to her continued success as she enters the cognac market and considers what other leaders can learn from her journey. The podcast is available here . July 2024 FELLOWSHIP The Road to Revitalization: Leadership Fellow Joel... View Details

May 1993
Case

Kaufmann Manufacturing Company (A)

By: Julie H. Hertenstein and William J. Bruns Jr.

A management team at Kaufmann is studying the latest year's operations and sales, which seem to have led to very confusing financial results. Sales exceeded forecast and production for the first six months, however Kaufmann reported a loss. Yet, when sales were below... View Details

Keywords: Budgets and Budgeting; Earnings Management; Cost Accounting; Financial Reporting; Cost vs Benefits; Capital Budgeting; Cost Management; Profit; Outcome or Result

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Business Fundamentals Course - CORe | HBS Online

participants will be ineligible to enroll in Financial Accounting, Business Analytics, or Economics for Managers as individual certificate programs. In addition, participants currently enrolled in one of the individual courses cannot... View Details

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About the Center - Christensen Center for Teaching & Learning

dedicated to the practice of case method teaching. Conducting Research The Center conducts applied research on various subjects pertinent to management teaching and education. Ongoing projects include research on case method teaching,... View Details

09 Nov 2023
News

From the Brink

Antonio Weiss (MBA 1994), Adam Chepenik (MBA 2010), Sebastián Negrón-Reichard (JD/MBA 2024) As the senior top official in the US Treasury Department on domestic finance issues, Antonio Weiss (MBA 1994) could see Puerto Rico’s financial meltdown coming, like watching a... View Details

Keywords: Ralph Ranalli

01 Sep 2023
News

In My Humble Opinion: Futures Investor

In the half-century since his graduation, Theodore Roosevelt IV (MBA 1972) has earned widespread respect as both a forward-thinking investment banker and an influential activist through his efforts to address climate change and preserve public lands. For much of that... View Details

Keywords: Deborah Blagg; climate change; investment banking; leadership; carbon tax

12 Jan 2010
First Look

First Look: Jan. 12

http://www.hbs.edu/research/pdf/08-043.pdf An Investigation of Earnings Management through Marketing Actions (revised) Authors:Craig J. Chapman and Thomas J. Steenburgh Abstract Prior research hypothesizes... View Details

Keywords: Martha Lagace

01 Dec 2023
News

A More Accommodating Approach

Experienced Leaders path for those with four or more years of managerial experience and seven-plus years of professional experience. To earn the CLIMB credential, participants must complete all seven courses. “Whether you’re a new View Details

Keywords: Jennifer Gillespie

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Online Business Strategy Course | HBS Online

organization a competitive advantage, using a proven framework that creates value for customers, employees, and suppliers. 7 weeks 5-6 hours per week 6 modules Self-Paced with regular deadlines This course earns you a Certificate of... View Details

30 Sep 2019
Book

6 Steps to Building a Better Workplace for Black Employees

that prevents African Americans from ascending to leadership roles. The data is indeed bleak. While an increasing number of African Americans are earning bachelor’s and graduate degrees, the number of black people in View Details

Keywords: by Dina Gerdeman

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

07 Feb 2017
Research & Ideas

The Right Way to Cry in Front of Your Boss

frustration or sadness. Wolf differentiates those expressions from anger directed at others. In the paper Managing Perceptions of Distress at Work: Reframing Emotion as Passion, published in the November 2016 issue of Organizational... View Details

Keywords: by Roberta Holland

14 Mar 2023
In Practice

What Does the Failure of Silicon Valley Bank Say About the State of Finance?

deposits and its business of revolving credit, on which it had substantial exposure. To add to that, the SVB leadership’s unorthodox approach to management of liquidity pressures clearly backfired. The bottom line: The art is not to... View Details

Keywords: by Dina Gerdeman; Financial Services; Banking

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