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Show Results For
- All HBS Web
(14,792)
- People (46)
- News (3,929)
- Research (7,678)
- Events (70)
- Multimedia (291)
- Faculty Publications (5,577)
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- 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
Heese, Jonas. "The Role of Overbilling in Hospitals' Earnings Management Decisions." European Accounting Review 27, no. 5 (2018).
- 29 Mar 2011
- First Look
First Look: March 29
supplement:http://cb.hbsp.harvard.edu/cb/product/711491-PDF-ENG The Full Yield Ray A. Goldberg and Noemie DelfassyHarvard Business School Case 911-402 New firm created to provide understanding of the role of food in View Details
Keywords: Sean Silverthorne
- 31 Aug 2009
- Research & Ideas
Why Competition May Not Improve Credit Rating Agencies
how recent increases in competition among raters led to "friendlier," poorer-quality ratings. As Becker explains, "The related theory goes back to the early 1980s (especially to an influential paper by economists Benjamin Klein View Details
- 22 Apr 2020
- Research Event
How Investors Are Sizing Up Climate Change’s Risks—and Opportunities
Until a few years ago, climate change’s potential impact seemed abstract for many investors. Now, as sea levels rise, hurricanes intensify, and droughts threaten food supplies, many investors are confronting its financial realities. But it’s not a simple calculation.... View Details
- 20 Feb 2008
- First Look
First Look: February 20, 2008
that attempts to maximize profits. This stage takes into account costs as well as firm's objectives and constraints (e.g., minimum market share requirement). Over the last several decades, marketing... View Details
Keywords: Martha Lagace
- 21 Oct 2008
- First Look
First Look: October 21, 2008
Working PapersCan Higher Prices Stimulate Product Use? Evidence from a Field Experiment in Zambia (revised) Authors:Nava Ashraf, James Berry, and Jesse M. Shapiro Abstract The controversy over whether and... View Details
Keywords: Martha Lagace
- 18 Jun 2001
- Lessons from the Classroom
Why Leaders Need Great Books
well as classic moral philosophy by greats such as Aristotle and Emmanuel Kant. Using the books as a starting point, students work together to dig deeply into what Badaracco considers the three central,... View Details
Keywords: by Martha Lagace
- May 2018
- Case
The Multiple Myeloma Research Foundation's Answer Fund
By: Richard G. Hamermesh and Matthew G. Preble
Keywords: Data Analytics; Customer Focus and Relationships; Customer Relationship Management; Cost vs Benefits; Investment Return; Health Care and Treatment; Innovation Leadership; Intellectual Property; Knowledge Sharing; Knowledge Dissemination; Leadership; Leading Change; Resource Allocation; Goals and Objectives; Marketing Communications; Performance; Programs; Projects; Business and Community Relations; Business and Stakeholder Relations; Networks; Partners and Partnerships; Research and Development; Genetics; Behavior; Motivation and Incentives; Social and Collaborative Networks; Nonprofit Organizations; Strategy; Health Industry; Health Industry; Health Industry; United States
- 23 Nov 1999
- Research & Ideas
What’s Your Strategy for Managing Knowledge?
previously developed solutions — as well as value propositions that helped him estimate how much money the client would save by implementing the system. Because Love reused this material, Ernst & Young won the project View Details
- 18 Aug 2011
- Lessons from the Classroom
Business Plan Contest: 15 Years of Building Better Entrepreneurs
the power to impact the health of millions rallied the team, recalls Jon Puz (MBA '08), a director of account management at the health-care consultancy Carol Corp. (Puz continues to serve DFA in an advisory role; DFA's original team also... View Details
- 05 Jan 2010
- First Look
First Look: January 5
leading center for diabetes care, clinician training, and research. The incidence of diabetes is rising precipitously worldwide, challenging quality of life with its complications and rapidly accelerating... View Details
Keywords: Martha Lagace
- 1983
- Book
Third World Multinationals
By: L. T. Wells Jr.
Wells, L. T., Jr. Third World Multinationals. Cambridge, MA: MIT Press, 1983. (Also available in Chinese, 1986.)
- April 1994
- Case
Uruguay Round of the GATT: Choices in U.S. Trade Policy
Wells, Louis T., Jr. "Uruguay Round of the GATT: Choices in U.S. Trade Policy." Harvard Business School Case 794-133, April 1994.
- 22 May 2007
- First Look
First Look: May 22, 2007
resulting currency position tends to rise in value when equity markets fall. This strategy works well for investment horizons of one month to one year. In the past 15 years the risk-minimizing demand for the dollar appears to have... View Details
Keywords: Martha Lagace
- February 1985
- Background Note
Note on the Boston Area Teaching Hospitals
By: Joseph L. Bower
Bower, Joseph L. "Note on the Boston Area Teaching Hospitals." Harvard Business School Background Note 185-096, February 1985.
- 01 Dec 2015
- Research & Ideas
What to Do When Your Organization Has Dueling Missions
the social mission. “Hybrids have to simultaneously pursue commercial and social objectives,” says Julie Battilana, an associate professor in the Organizational Behavior unit at Harvard Business School. “The big question is, is it really... View Details
Keywords: by Carmen Nobel
- 14 Nov 2006
- First Look
First Look: November 14, 2006
eminent hospitals, and for decades has been a leader in pioneering cardiac care. Explores the methods, processes, and personnel that the hospital has cultivated over the years in order to develop its track... View Details
Keywords: Sean Silverthorne
- 17 May 2010
- Research & Ideas
What Brazil Teaches About Investor Protection
why some state-owned enterprises are more efficient than others in Brazil as well as how much the country's development bank, BNDES, has contributed to making the country a world superpower in agribusiness View Details