Publications

12 Apr 2010
Research & Ideas

One Report: Better Strategy through Integrated Reporting

emissions can have a positive return on investment but hurt earnings and cash flow in the short term. Some commitments may actually result in a wealth transfer from shareholders to another stakeholder group, such as paying a "living wage"... View Details

Keywords: by Martha Lagace

22 Jul 2013
Sharpening Your Skills

Sharpening Your Skills: Meeting Management Challenges in India

As Harvard Business School increasingly researches management issues around the world, India has proven a fertile ground for study. In this edition of Sharpening Your Skills, we revisit four articles where India and its managers... View Details

Keywords: Re: Tarun Khanna & Rohit Deshpande

April 1995 (Revised March 1996)
Supplement

Wetherill Associates, Inc. Supplement

By: Lynn S. Paine and Charles A Nichols III

Describes the compensation system implemented for Wetherill Associates employees as of January 1995 and reports the company's financial results for 1994. View Details

Keywords: Business Earnings; Compensation and Benefits

15 Feb 2011
First Look

First Look: Feb. 15

sources. Recently, the insertion into this world of business models incorporating advanced management expertise have demonstrated that commercial success is possible while significantly improving access to these basic services for the... View Details

Keywords: Sean Silverthorne

March 2020
Case

Minneapolis Star Tribune

By: Joseph L. Bower, Elizabeth Hansen and Michael Norris

In the summer of 2019, Mike Klingensmith, CEO of the Minneapolis Star Tribune, the Twin Cities metro region’s largest newspaper, reviewed subscription trends and plans for future experimentation. The newspaper industry across the U.S. had suffered a steep decline for... View Details

Keywords: Financial Performance; Industry Evolution; Business Earnings; Organizational Change and Adaptation; Strategic Planning; Journalism and News Industry; Minnesota

January 1984 (Revised August 1988)
Background Note

Valuation Techniques

By: Howard H. Stevenson and Michael J. Roberts

Describes several approaches to valuation of a going concern: assets, earnings, and cash flow. View Details

Keywords: Valuation; Business Earnings; Assets; Cash Flow

19 Oct 2010
First Look

First Look: October 19, 2010

predominant technology for index trading. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/211006-PDF-ENG Batson International, S.A. (A) David F. HawkinsHarvard Business School Case 111-023 seeking to make up a shortfall in... View Details

Keywords: Sean Silverthorne

March 1995 (Revised November 1995)
Supplement

Dividend Policy at FPL Group, Inc. (B)

By: Benjamin C. Esty and Craig F Schreiber

FPL's dividend policy and the reaction of the financial markets are examined. View Details

Keywords: Earnings Management; Stocks; Financial Markets

24 Sep 2012
Research & Ideas

Why Do We Tax?

Lawmakers, following public opinion rather than scholars' theories, have put in place very little tagging. Does this mean it's time to bury the Utilitarian approach? Not quite, says economist Matthew C. Weinzierl. The Harvard Business... View Details

Keywords: by Martha Lagace; Legal Services

12 Mar 2013
First Look

First Look: March 12

sectors. We focus on the presence of incumbent female-owned businesses and their role in promoting higher subsequent female entrepreneurship relative to male entrepreneurship. We find evidence of agglomeration economies in both sectors,... View Details

Keywords: Sean Silverthorne

27 Aug 2018
Sharpening Your Skills

Guts, Gall, and Good Luck: What It Takes To Be An Entrepreneur

iStock What do these people have in common? The daughter of former slaves, pioneers in the private space race, and oddball inventors who created the green business industry. They all overcame long odds to become great American... View Details

Keywords: by Sean Silverthorne

23 Sep 2013
Research & Ideas

Status: When and Why It Matters

like to believe that people pay for status for purely symbolic reasons, but the empirical evidence for that has been weak at best," says Harvard Business School's Daniel Malter, an assistant professor in the Strategy unit who studies... View Details

Keywords: by Dina Gerdeman

July 1988 (Revised May 1989)
Background Note

On the Economics of a Parking Garage

By: David E. Bell

Introduces notions of cash flow, net present value, and internal rate of return by estimating the profitability of a parking garage. View Details

Keywords: Business Earnings; Corporate Finance; Auto Industry; Service Industry

Find at Harvard

May 2001 (Revised November 2014)
Background Note

The Income Statement

By: David F. Hawkins and Jacob Cohen

Includes a description of the common components of the income statement. Includes examples of the income statements of Home Depot, Inc., Lucent Technology, Inc., Gap, Inc., and McDonald's Corp. and lends itself to a brief discussion regarding these companies. View Details

Keywords: Business Earnings; Financial Statements

January 2000
Supplement

Basic Statistics from the World Bank's World Development Report 1998/1999

By: Julio J. Rotemberg

Supplements National Income Accounting and The Origins of National Income Accounting. View Details

Keywords: Business Organization; History; Earnings Management; Financial Institutions; International Finance; International Accounting; Business Earnings; Mathematical Methods; Reports; Economic Growth; Commercial Banking; Financial Services Industry

August 2000 (Revised February 2001)
Background Note

Revenue Recognition

By: Paul M. Healy

This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2)... View Details

Keywords: Business Earnings; Revenue Recognition; Decision Making; Financial Statements

05 Jul 2017
Research & Ideas

Are Stockbrokers Illegally Leaking Confidential Information to Favored Clients?

strategy, thus earning higher returns themselves—to the detriment of the rest of the market, which was not privy to the leak. “It’s a huge issue, because it hurts the investors who try to implement their investment ideas and puts the... View Details

Keywords: by Carmen Nobel; Financial Services

14 Nov 2017
First Look

New Research and Ideas: November 14, 2017

October 2017 Negotiation Journal Prescriptions Based on a Realistic View of Human Behavior By: Bazerman, Max Abstract—No abstract available. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=53096 November–December 2017 Harvard View Details

Keywords: Carmen Nobel

November 2000 (Revised January 2003)
Case

Yahoo!'s Stock-Based Compensation

By: Paul M. Healy and Jacob Cohen

Amy Maislos, an investor in Internet and technology companies, was excited to read that Yahoo! had reported a positive net income for 1998 operations. During the late 1990s, stock prices of Internet companies had risen rapidly even though most companies were reporting... View Details

Keywords: Stock Options; Internet and the Web; Financial Statements; Corporate Disclosure; Business Earnings; Earnings Management; Information Technology Industry