Publications

14 Jul 2009
First Look

First Look: July 14

to avoid intense price competition for the larger segment. A firm that conducts market research may therefore invest less in R&D and earn lower post-launch profits than a rival that has forgone such research. Backlash to Arbitration:... View Details

Keywords: Martha Lagace

08 Sep 2009
Research & Ideas

The Height Tax, and Other New Ways to Think about Taxation

it wants to spread the burden of taxes among its citizens in the least painful way, Weinzierl says. In other words, the government wants those for whom it is relatively easy to earn money to pay more in taxes than those for whom it is... View Details

Keywords: by Martha Lagace

February 2001 (Revised March 2003)
Teaching Note

Circuits, Inc. TN

By: David F. Hawkins

Teaching Note for (9-100-013). View Details

Keywords: Stock Shares; Business Earnings; Standards

17 Aug 2010
First Look

First Look: August 17

PublicationsAn Investigation of Earnings Management through Marketing Actions Authors:Craig J.Chapman, Thomas J. Steenburgh Publication:Management Science (forthcoming) Abstract Prior research hypothesizes that managers use "real... View Details

Keywords: Martha Lagace

30 Apr 2007
Research & Ideas

All Eyes on Slovakia’s Flat Tax

foreign direct investment and for sustainable economic growth? These questions and more are explored in a forthcoming business case coauthored by Alfaro along with HBS professor Rafael M. Di Tella, Executive Director of the HBS Europe... View Details

Keywords: by Martha Lagace

15 Aug 2007
Op-Ed

3 Steps to Reduce Financial System Risk

set of investors who previously had limited access to complex derivative products. These include insurance companies and public and private pension funds. They see the products as a way to earn higher yield. The growing purchase by such... View Details

Keywords: by Mohamed El-Erian; Financial Services; Banking

March 1990 (Revised June 1993)
Case

Analog Devices, Inc.: The Half-Life System

By: Robert S. Kaplan

The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details

Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry

28 Jun 2011
First Look

First Look: June 28

PublicationsManager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers Authors:Francois Brochet, Lucile Faurel, and Sarah McVay Publication:Journal of Accounting Research (forthcoming) Abstract We investigate... View Details

Keywords: Sean Silverthorne

June 2004 (Revised November 2005)
Case

Salem Telephone Company

By: William J. Bruns Jr. and Julie Hertenstein

A computer subsidiary appears to be unprofitable. Managers must determine whether it is actually unprofitable and consider whether changes in prices or promotion might improve profitability. Allows clear separation of variable costs from fixed costs. A rewritten... View Details

Keywords: Cost; Business Earnings; Cost vs Benefits; Cost Management; Profit; Telecommunications Industry

June 1999 (Revised August 2004)
Case

NFL-Network Television Contracts, 1998-2005, The

By: Stephen A. Greyser

The National Football League (NFL) is negotiating its next round of national television contracts with its broadcast and cable TV partners. The revenues from these contracts constitute a major source of income for the individual NFL teams. The case provides information... View Details

Keywords: History; Rights; Contracts; Business Earnings; Negotiation; Partners and Partnerships; Budgets and Budgeting; Entertainment and Recreation Industry

08 Dec 2015
First Look

December 8, 2015

2015 Northampton, MA: Edward Elgar Publishing The Impact of Globalization on Argentina and Chile: Business Enterprises and Entrepreneurship By: Jones, G. Abstract—This book compares the effects of globalization on two Latin American... View Details

Keywords: Sean Silverthorne

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

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