Earnings Management - Publications - Faculty & Research

27 Apr 2021
Research & Ideas

IPO or M&A? How Venture Capital Shapes a Startup's Future

a larger acquirer or facing the glare of earnings expectations as a publicly traded company. They should understand what’s at stake with both outcomes before it’s too late. "When I talk to entrepreneurs about this, the lightbulb goes on."... View Details

Keywords: by Rachel Layne

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

Citation

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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

25 Jan 2010
Research & Ideas

A Macroeconomic View of the Current Economy

If they didn't understand it already, executives and corporate managers have learned one huge lesson over the past couple of years: macroeconomics matters. Interest rates. Exchange rates. Trade deficits. The Gross Domestic Product.... View Details

Keywords: by Sean Silverthorne

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

03 Jan 2023
What Do You Think?

How Would the Leadership Style of Girl Scouts' Frances Hesselbein Fare Today?

that the Girl Scouts paid for their operations out of money earned from cookie sales. It was a set of assumptions difficult to change; it mattered a great deal in an organization in which each of the 334 councils and the head office were... View Details

Keywords: Re: James L. Heskett

01 Dec 2019
News

Remix

running throughout—you have to page back to an earlier chapter of Dixon’s life, in 2017. That’s when the bottom dropped out. That fall, she was raising money for a tech/beauty startup called EverythingDid, designed to help women and girls of color View Details

Keywords: Jen McFarland Flint; photographed by Chris Sorensen; #MeToo; DefJam; Arts, Entertainment

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

01 Oct 1999
News

Banking on Success

Kennedy Stephen M. Waters James A. Stern William J. Kneisel Donald H. Layton Kevin W. Kennedy A managing director at Goldman Sachs, where he has spent his entire career, Kevin Kennedy has served the firm in a number of positions,... View Details

Keywords: Deborah E. Blagg

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Frequently Asked Questions | HBS Online

courses are completed successfully, learners will earn a Certificate of Specialization. HBS Online is currently offering a Learning Track in Leadership and Management , Strategy , Entrepreneurship and... View Details

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Disruptive Innovation Online Course | HBS Online

to buy your products and why, and predict when disruption will happen. The course equipped me with new ways to think about problems, products, businesses, and just everything in life. Daniella Patrick Innovation Lab Product Manager at... View Details

27 May 2015
Research & Ideas

Build 'Scaffolds' to Improve Performance of Temporary Teams

"Four minutes," a triumphant Amy C. Edmondson exclaims as she arrives at her Harvard Business School office, clutching a bike helmet and explaining that her commute is 10 minutes faster by bicycle than by car. Edmondson, the Novartis Professor of Leadership... View Details

Keywords: by Roberta Holland; Health

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Baker Library / Bloomberg Center | About

was understood to be an endorsement of the need for professional management education. When Harvard Overseer Bishop William Lawrence approached him for a $1 million donation to help build the new campus, Baker refused. After consulting... View Details

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Finance Awards & Honors - Faculty & Research

Mutual Fund Managers Pick Stocks? Evidence from Their Trades Prior to Earnings Announcements” ( Journal of Financial and Quantitative Analysis , October 2010). Lauren H. Cohen : Won the 2011 Richard A.... View Details

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Faculty - Private Capital Project

Hellman Family Fellowship awards for research excellence. Josh Lerner Jacob H. Schiff Professor of Investment Banking Unit Head, Entrepreneurial Management Josh Lerner is the Jacob H. Schiff Professor of Investment Banking at Harvard... View Details

01 Jun 2023
News

From Big Pharma to Startup

Hunter Goble (MBA 2022) did not enroll in Harvard Business School with dreams of becoming an entrepreneur. After earning his MBA, Goble intended to return to Eli Lilly to continue to work building brands and launching products. He... View Details

Keywords: April White

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

22 Aug 2007
Research & Ideas

The Hedge Fund as Activist

Managers of public corporations sometimes need to be reminded that they work for shareholders. Without proper monitoring, managers may receive excess compensation or perks, or misuse free cash flow.... View Details

Keywords: by Robin Greenwood; Financial Services

October 2023 (Revised April 2024)
Case

Accounting Red Flags or Red Herrings at Catalent? (A)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn

Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details