Accrual-based Earnings Management - Publications - Faculty & Research

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For Organizations | Social Enterprise | Harvard Business School

participants. The Forum consists of 3 in-person days on the HBS campus, followed by a series of virtual sessions with HBS faculty and other distinguished speakers. Participants should plan to attend all sessions of the Forum. Certificate in School View Details

30 May 2005
Research & Ideas

Six Steps for Making Your Threat Credible

through on the threat to someone with greater power. This dynamic often plays out in corporate hiring decisions. In many companies, new recruits must negotiate their compensation with the human resources (HR) department rather than with the hiring department. When a... View Details

Keywords: by Deepak Malhotra

12 Jun 2018
First Look

New Research and Ideas, June 12, 2018

Management Journal The Ethnic Migrant Inventor Effect: Codification and Recombination of Knowledge Across Borders By: Choudhury, Prithwiraj, and Do Yoon Kim Abstract—Ethnic migrant inventors may differ from locals in terms of the... View Details

Keywords: Dina Gerdeman

26 Jan 2009
Research & Ideas

Where is Home for the Global Firm?

[PDF]. To start, responding strategically to these changes requires a reconceptualization of what a corporate home is, says Desai. "Managers need to make conscious choices about how to unbundle the activities that have traditionally been centered in a home country... View Details

Keywords: by Martha Lagace

17 Jan 2020
Blog Post

Going the Distance for Investment Excellence

financial analyst position with Goldman Sachs in mortgage trading and investment banking—but not until first earning a GMAT score he felt would later secure his acceptance at HBS. “In those seven weeks after graduation I did little but... View Details

27 Jun 2017
First Look

First Look at New Research and Ideas, June 27

Policy Experiment By: Alfaro, Laura, Anusha Chari, and Fabio Kanczuk Abstract—Emerging-market governments adopted capital control taxes to manage the massive surge in foreign capital inflows in the aftermath of the global financial... View Details

Keywords: Sean Silverthorne

21 Feb 2023
Research & Ideas

Are Your Employees Passing Up Incentives? Try Promoting the Programs More

Program to Encourage You to Walk (earn Bonus Points),” included a calendar with potential points to be earned highlighted for each day. That was followed by seven other emails over the two-week period, with incentives highlighted. [div... View Details

Keywords: by Scott Van Voorhis

02 Apr 2008
Research & Ideas

Four Companies that Conquered America

maker earned a break when it managed to get a Best Buy buyer to take one of its vacuum cleaners home to test. The buyer was impressed. Fortunately for Dyson, Best Buy became the first U.S. retailer to stock... View Details

Keywords: by John Quelch

12 Aug 2020
Research & Ideas

Why Investors Often Lose When They Sue Their Financial Adviser

and Stanford University Professor Amit Seru—detail their findings in the revised working paper Arbitration with Uninformed Customers, released in May. Brokers’ critical advantages in arbitration About 40 percent of American investors rely on financial advisers to View Details

Keywords: by Danielle Kost; Financial Services

08 Mar 2019
Research & Ideas

Seven Negotiation Lessons from Amazon's HQ Disaster in Queens

to retain these New York advantages? What are the broader lessons for those facing similarly challenging negotiations? Building sufficient consensus The goal should be to build “sufficient consensus” for a “winning coalition” in spite of potential blockers. This means... View Details

Keywords: by James K. Sebenius; Real Estate; Construction

29 Nov 2021
Research & Ideas

How Bonuses Get Employees to Choose Work Over Family

choose to spend time with—work colleagues or family—based on how their pay is structured, in particular whether they get bonuses for a job well done or earn fixed salaries regardless of performance. In fact, employees who received... View Details

Keywords: by Rachel Kim Raczka

28 Jan 2008
Research & Ideas

Billions of Entrepreneurs in China and India

rural settings. Caste in India is both less important and more important than it used to be. In some sense business is a great leveler. In the cities a low-caste person may earn a lot more than a high-caste person. Business cares about... View Details

Keywords: by Martha Lagace

01 Mar 2024
News

Unlocking the Power of Community

When Tara Fung (MBA 2016) explains Co:Create, the company she cofounded in 2022 and now leads as CEO, she doesn’t mention Web3 first. “We help innovative brands and creators unlock the power of community,” she explains. Co:Create does this with a new, gamified approach... View Details

Keywords: April White

2010
Working Paper

Lawful but Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector

By: Malcolm S. Salter

This paper describes how the gaming of society's rules by corporations contributes to the problem of institutional corruption in the world of business. "Gaming" in its various forms involves the use of technically legal means to subvert the intent of society's rules in... View Details

Keywords: Crime and Corruption; Civil Society or Community; Competitive Advantage; Earnings Management; Trust; Law; Performance; Investment Funds; Private Sector; Behavior; Relationships; Goals and Objectives

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01 Feb 1999
News

Too Much of a Good Thing?

managers that are directly affected by the problem. In such cases, the overriding concern for firms becomes whether to restructure or otherwise change existing arrangements, or to exit the business in question altogether. These are... View Details

Keywords: Garry Emmons

01 Jan 2011
News

Seth Klarman, MBA 1982

trades per se, but taking in what's going on in the 165-person company he helped launch shortly after earning his MBA. Rarely using his private office, he begins each day reading four to six newspapers, surrounded by colleagues. The... View Details

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Regional Winners - Alumni

Region: International Track The Endowment Project The Endowment Project is an outsourced alumni development, fundraising, and asset management business aimed at creating the philanthropic infrastructure for public high schools in the US.... View Details

01 Sep 2003
News

Mark Schwartz

Mark Schwartz approaches his position as president and CEO of Soros Fund Management not as a new job but as a second career. It is the switch he sought after 22 years at Goldman Sachs, where he was named partner in 1988, president of the... View Details

Keywords: Susan Young; Funds, Trusts, and Other Financial Vehicles; Finance

20 Jan 2022
Op-Ed

3 Steps to Help Companies Rebuild Trust During the Pandemic

business leaders made during the pandemic fractured their relationship with employees, we recommend managers take these three steps to rebuild trust and, ultimately, loyalty: 1. Take responsibility. First, companies need to acknowledge... View Details

Keywords: by Sandra J. Sucher and Shalene Gupta

26 Jul 2011
First Look

First Look: July 26

different sources (e.g., food versus fire safety). Up Close and Personal: Developing Foundations for Leader Development through Personalization of Management Learning Authors:Gianpiero Petriglieri, Jack Wood, and Jennifer L. Petriglieri... View Details