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(1,693)
- News (229)
- Research (1,232)
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- Multimedia (6)
- Faculty Publications (835)
Show Results For
- All HBS Web
(1,693)
- News (229)
- Research (1,232)
- Events (3)
- Multimedia (6)
- Faculty Publications (835)
- 2012
- Working Paper
Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO
By: Felix Oberholzer-Gee and Julie Wulf
Performance-based pay is an important instrument to align the interests of managers with the interests of shareholders. However, recent evidence suggests that high-powered incentives also provide managers with incentives to manipulate the firm's reported earnings. The... View Details
Keywords: Compensation and Benefits; Interests; Business and Shareholder Relations; Motivation and Incentives; Earnings Management; Performance Evaluation; Stock Options
Oberholzer-Gee, Felix, and Julie Wulf. "Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO ." Harvard Business School Working Paper, No. 12-056, January 2012. (Revised August 2012.)
- 07 Apr 2008
- Research & Ideas
The Debate over Taxing Foreign Profits
influence how investors diversify their portfolios; the organizational and ownership decisions firms make; firm investment[PDF] decisions; and myriad financing decisions, including capital structure and repatriation. Perhaps, the biggest... View Details
Keywords: by Sean Silverthorne
- September 2010 (Revised September 2011)
- Case
B Lab: Building a New Sector of the Economy
By: Christopher Marquis, Andrew David Klaber and Bobbi Thomason
The founders of B Lab are on a mission to create a new sector of the economy and are specifically focused on a three objectives: 1) building a community of Certified B Corporations (B=Benefit) that legally expand their corporate responsibilities to include... View Details
Keywords: Economic Sectors; Social Entrepreneurship; Investment; Policy; Corporate Social Responsibility and Impact; Business and Government Relations; Business and Stakeholder Relations; Social Enterprise; Value Creation
Marquis, Christopher, Andrew David Klaber, and Bobbi Thomason. "B Lab: Building a New Sector of the Economy." Harvard Business School Case 411-047, September 2010. (Revised September 2011.)
- 10 Nov 2014
- Working Paper Summaries
Crony Capitalism, American Style: What Are We Talking About Here?
Keywords: by Malcolm S. Salter
- March 2010
- Article
Female Empowerment: Further Evidence From a Commitment Savings Product in the Philippines
By: Nava Ashraf, Dean Karlan and Wesley Yin
Female "empowerment" has increasingly become a policy goal, both as an end to itself and as a means to achieving other development goals. Microfinance in particular has often been argued, but not without controversy, to be a tool for empowering women. Here, using a... View Details
Keywords: Goals and Objectives; Product; Microfinance; Decision Making; Policy; Welfare or Wellbeing; Gender; Power and Influence; Philippines
Ashraf, Nava, Dean Karlan, and Wesley Yin. "Female Empowerment: Further Evidence From a Commitment Savings Product in the Philippines." World Development 38, no. 3 (March 2010): 333–344.
- Article
Media versus Special Interests
By: Alexander Dyck, David Moss and Luigi Zingales
We argue that profit-maximizing media help to overcome the rational ignorance problem highlighted by Anthony Downs. By collecting news and combining it with entertainment, media are able to inform passive voters about regulation and other public policy issues, acting... View Details
Dyck, Alexander, David Moss, and Luigi Zingales. "Media versus Special Interests." Journal of Law & Economics 56, no. 3 (August 2013): 521–553.
- January 5, 2012
- Article
Internet Protocol Numbers and the American Registry for Internet Numbers: Suggested Guidance for Bankruptcy Trustees, Debtors-in-Possession, and Receivers
By: Stephen Ryan, Benjamin Edelman and Matthew Martel
Bankruptcy trustees, debtors-in-possession, and receivers are seeing an increase in efforts to sell Internet Protocol (IP) addresses, also referred to "IP Numbers." IP Numbers are the unique numeric identifiers associated with computers connected to the Internet. While... View Details
Ryan, Stephen, Benjamin Edelman, and Matthew Martel. "Internet Protocol Numbers and the American Registry for Internet Numbers: Suggested Guidance for Bankruptcy Trustees, Debtors-in-Possession, and Receivers." BNA's Bankruptcy Law Reporter (January 5, 2012).
- November 2020
- Article
The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth
By: Urooj Khan, Suresh Nallareddy and Ethan Rouen
We investigate the relation between the growth in corporate profits and the overall U.S. economy, focusing on the impact of the U.S. corporate tax regime on this relation. We document that the growth of corporate profits, on average, has outpaced the growth of the... View Details
Keywords: Taxes; Gdp; Corporate Profits; American Jobs Creation Act Of 2004; Taxation; Economic Growth; Profit; United States
Khan, Urooj, Suresh Nallareddy, and Ethan Rouen. "The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth." Management Science 66, no. 11 (November 2020): 5427–5447.
- winter 2000
- Article
Assessing the Impact of Venture Capital to Innovation
By: Samuel Kortum and Josh Lerner
We examine the influence of venture capital on patented inventions in the United States across twenty industries over three decades. We address concerns about causality in several ways, including exploiting a 1979 policy shift that spurred venture capital fundraising.... View Details
Kortum, Samuel, and Josh Lerner. "Assessing the Impact of Venture Capital to Innovation." RAND Journal of Economics 31, no. 4 (winter 2000): 674–692. (Supplemental appendix.)
- June 2019
- Article
Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning
By: Gerardo Pérez Cavazos
I use a unique data set of loans to small business owners to examine whether lenders face adverse consequences when they grant debt forgiveness to borrowers. I provide evidence consistent with borrowers communicating their debt forgiveness to other borrowers, who then... View Details
Keywords: Debt Forgiveness; Strategic Default Contagion; Contracting; Borrowing and Debt; Communication; Learning
Pérez Cavazos, Gerardo. "Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning." Journal of Accounting Research 57, no. 3 (June 2019): 797–841.
- Web
About - Business & Environment
development to practice, integrate climate in the core of the management curriculum, and drive new course development on a range of topics from climate finance to adaptation and resilience, to accelerating climate solutions. She leads an... View Details
- July 2010 (Revised March 2012)
- Case
China 'Unbalanced'
By: Diego A. Comin and Richard H.K. Vietor
In 2010, Wen Jiabao looked back at the financial crisis with some satisfaction. Using aggressive fiscal and monetary policy, China had weathered the crisis successfully, growing 8.7% annually in 2010. Most of the unemployed workers had returned to work, often... View Details
Keywords: Economic Growth; Financial Crisis; Trade; Currency Exchange Rate; Investment; Local Range; Growth and Development Strategy; Demand and Consumers; China
Comin, Diego A., and Richard H.K. Vietor. "China 'Unbalanced'." Harvard Business School Case 711-010, July 2010. (Revised March 2012.)
- 07 May 2013
- First Look
First Look: May 7
during peaks of the private equity market, when the parent banks arrange more debt financing for in-house transactions yet have the lowest exposure to debt. Using financing terms and ex-post performance, we... View Details
Keywords: Carmen Nobel
- 2009
- Other Unpublished Work
Singapore Competitiveness Report
By: Christian H.M. Ketels, Ashish Lall and Boon Siong Neo
The 2009 Singapore Competitiveness Report, the first in this new series of regular assessments by the Asia Competitiveness Institute (ACI) at the Lee Kuan Yew School of Public Policy, provides data and analysis to inform the discussions on the impact of the crisis... View Details
Keywords: Economic Growth; Financial Crisis; Macroeconomics; Microeconomics; Policy; Competitive Strategy; Singapore
Ketels, Christian H.M., Ashish Lall, and Boon Siong Neo. "Singapore Competitiveness Report." Asia Competitiveness Institute, Singapore, November 2009.
- 04 Dec 2018
- First Look
New Research and Ideas, December 4, 2018
behavior through reputational or status incentives. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55333 forthcoming Review of Corporate Finance Studies Short-Termism and Capital Flows By: Fried, Jesse M., and Charles... View Details
Keywords: Dina Gerdeman
- 2010
- Case
Groupe Ariel, S.A.: Parity Conditions and Cross-Border Valuation: Brief Case.
By: Timothy A. Luehrman and James Quinn
Groupe Ariel evaluates a proposal from its Mexican subsidiary to purchase and install cost-saving equipment at a manufacturing facility in Monterrey. The improvements will allow the plant to automate recycling and remanufacturing of toner and printer cartridges, an... View Details
- 03 Mar 2008
- Research & Ideas
Marketing Your Way Through a Recession
generous return policies motivate distributors to stock your full product line. This is particularly true with unproven new products. Be careful about expanding distribution to lower-priced channels; doing so can jeopardize existing... View Details
Keywords: by John Quelch
- Web
Technology & Operations Management - Faculty & Research
share of major innovations in the United States. We review a centerpiece policy on this topic: the U.S. Small Business Innovation Research (SBIR) program. We trace its legislative history and summarize program evaluations over the past... View Details
- 2009
- Working Paper
Female Empowerment: Impact of a Commitment Savings Product in the Philippines
By: Nava Ashraf, Dean Karlan and Wesley Yin
Female "empowerment" has increasingly become a policy goal, both as an end to itself and as a means to achieving other development goals. Microfinance in particular has often been argued, but not without controversy, to be a tool for empowering women. Here, using a... View Details
Keywords: Saving; Microfinance; Personal Finance; Decision Making; Microeconomics; Gender; Power and Influence; Philippines
Ashraf, Nava, Dean Karlan, and Wesley Yin. "Female Empowerment: Impact of a Commitment Savings Product in the Philippines." Harvard Business School Working Paper, No. 09-100, March 2009.
- April 1982 (Revised June 1993)
- Case
Hart Schaffner & Marx: The Market for Separately Ticketed Suits
Calls for a decision on whether Hart Schaffner & Marx, the nation's leading manufacturer of high quality, branded suits, should expand its product line by marketing suits that are separately ticketed (i.e., the coat, vest, and slacks are sold from individual hangers... View Details
Keywords: Advertising; Decisions; Price; Markets; Distribution Channels; Production; Mathematical Methods; Competitive Strategy; Apparel and Accessories Industry
Tedlow, Richard S. "Hart Schaffner & Marx: The Market for Separately Ticketed Suits." Harvard Business School Case 582-134, April 1982. (Revised June 1993.)