Earnings Management - Publications - Faculty & Research

01 Dec 2019
News

Bridging the Gap

experience while earning a high school degree. One of Hamilton County’s Future Ready Institutes, the program was inspired in part by a YALP case study. Now director of community relations at BlueCross BlueShield of Tennessee, Wilson is... View Details

Keywords: Julia Hanna; illustration by Josh Cochran; photographed by Melissa Golden; cross sector collaboration; local government; nonprofits; education; leadership; Administration of Economic Programs; Government

19 Mar 2014
Research & Ideas

A Brand Manager’s Guide to Losing Control

Thanks (or no thanks) to social media, brand managers have lost the power to control the perception of their products through carefully orchestrated advertising campaigns. These days, consumers are in command. With an angry tweet, a happy... View Details

Keywords: by Carmen Nobel; Advertising

09 Jan 2006
Research & Ideas

When Benchmarks Don’t Work

that internal support or shared services groups provide, such straight-across cost or numeric comparisons become meaningless. Today's successful support unit earns its keep by being a trusted partner to the business units it serves. So,... View Details

Keywords: by Robert S. Kaplan; Service

09 Feb 2021
News

Investing in Entrepreneurship

Scientific), to name a few. As a founder and managing general partner of Venrock Associates, he led the venture investments of the Rockefeller family during a 45-year career. Now retired and serving on numerous corporate and philanthropic... View Details

Keywords: Susan Young

Web

Leadership Transitions | Baker Library | Bloomberg Center | Harvard Business School

expand the size and revenues of Lehman Brothers. The firm bought Neuberger Berman in 2003 and H. A. Schupf in 2007, assuming its place in the wealth and asset management business and offering advice to institutional clients and... View Details

09 May 2011
Research & Ideas

Moving From Bean Counter to Game Changer

top management level." Mikes began her research in 2005 in England, where she earned her PhD from the London School of Economics. (Hall and Millo are both employed there.) Within five years, she had... View Details

Keywords: by Kim Girard; Banking

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

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

23 Mar 2022
Blog Post

Learning Curve: The Brother-and-Sister Team Behind a New Edtech Nonprofit

after undergrad. But Gupta also spent several years at the Pratham Education Foundation, one of India’s largest educational nonprofits—work that earned him a Horace W. Goldsmith Fellowship for social enterprise leadership at HBS. Mahajan,... View Details

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

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

Article

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

By: Edward J. Riedl and Suraj Srinivasan

This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details

Keywords: Managerial Roles; Financial Statements; Economics; Performance; Research; Opportunities; Business Earnings; Motivation and Incentives

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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

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

Web

Global Business Course | HBS Online

markets and business on a global scale and prepare for the political, social, and economic factors driving change. 4 weeks 6-8 hours per week 4 modules Self-Paced with regular deadlines This course earns you a Certificate of Completion... View Details

01 Jun 1999
News

Ikenna Okezie

So far my life has been filled with exciting challenges along with God's blessings," says Ikenna Okezie. Indeed, "challenge" seems to be the operative word for the soft-spoken Okezie, who is about to become one of the first two people ever to View Details

Keywords: Judith A. Ross

13 Aug 2007
Research & Ideas

The Dark Side of Trust

Should they actively promote trust with their buyers in some way? A: Absolutely. Trust is an effective way to erect barriers to entry. Once a supplier has earned the buyer's trust, the buyer is less open to working with competitors—even... View Details

Keywords: by Sean Silverthorne; Service

26 May 2016
News

Mary Callahan Erdoes, MBA 1993

Download Mary Callahan Erdoes profile Return to Alumni Achievement Awards main page TIMELINE 1967 Born, Menlo Park, California 1989 Earns BS, Mathematics, Georgetown University 1989 Joins Bankers Trust, Analyst 1993 View Details

Keywords: Susan Young; Monetary Authorities-Central Bank; Finance

Web

Poor’s Manual: The Rise of Business Analysts - Railroads and the Transformation of Capitalism | Harvard Business School

and useful comparative ratios among states such as net earnings to cost, net earnings to gross, and stocks to bonds. Managers and investors eagerly bought copies of Poor’s... View Details

20 Apr 2021
Book

A Simple Question That Can Guide Companies to Epic Success

New Video: Books@Baker Interview with Felix Oberholzer-Gee Click to watch. Some companies gain advantage by commanding premium prices. Others lean on their world-class talent. But, a small slice of companies manages to do both—and... View Details

Keywords: by Danielle Kost

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