Accrual-based Earnings Management - Publications - Faculty & Research

20 Dec 2010
Research & Ideas

New Dean Sets Five Priorities for HBS

"business is an extraordinary force for good." While Nohria earned a chemical engineering degree from prestigious IIT Bombay, he harbored a dream of becoming an entrepreneur even as he applied to a doctoral program at MIT. At... View Details

Keywords: by Roger Thompson; Education

29 Sep 2015
Research & Ideas

Work 3.0: Redefining Jobs and Companies in the Uber Age

of workers, service-marketplace companies offer attractive opportunities. People of all ages are finding new options for earning a living and new ways for balancing commitments to career, family, and community. At this point in time, when... View Details

Keywords: by Andrei Hagiu; Transportation; Web Services

13 Oct 2011
Lessons from the Classroom

Building a Business in the Context of a Life

Devil Wears Prada, who is ambitious and gets sucked into a cutthroat job that starts to change her for the worse. "This kind of thing happens. You take a job because you want to pay back student loans and earn some View Details

Keywords: by Dina Gerdeman; Education

19 Jul 2004
Research & Ideas

Your Customers: Use Them or Lose Them

Frei. Their customers are better off and the organizations earn a disproportionate share of the profits over their competitors. Frei, who spoke with HBS alumni on June 4 in a session titled "Capitalizing on the Power of the... View Details

Keywords: by Martha Lagace

11 Nov 2013
Research & Ideas

A Smarter Way to Reduce Customer Defections

Managing Churn to Maximize Profits with Aurélie Lemmens, an associate professor at the Tilburg School of Economics and Management. They propose a new method to target customers that potentially boosts a company's profits in a big way—by... View Details

Keywords: by Dina Gerdeman; Retail; Service

06 Aug 2018
Research & Ideas

Supersmart Manufacturing Tools are Lowering Prices on TVs, Bulbs, and Solar Panels

Management Practice in Business Administration at Harvard Business School, who recently published a paper on the topic of technology commoditization in MIT Sloan Management Review. According to Shih,... View Details

Keywords: by Sean Silverthorne; Manufacturing; Electronics

18 Oct 2011
First Look

First Look: October 18

PublicationsOptimizing Organic Waste to Energy Operations Authors:Bariş Ata, Deishin Lee, and Mustafa H. Tongarlak Publication:Manufacturing and Service Operations Management (forthcoming) Abstract A waste-to-energy firm that recycles... View Details

Keywords: Sean Silverthorne

13 Feb 2006
Research & Ideas

The Hidden Market for Babies

reproductive medicine have indeed created a market for babies, a market in which parents choose traits, clinics woo clients, and specialized providers earn millions of dollars a year. In this market, moreover, commerce often runs without... View Details

Keywords: by Manda Salls; Biotechnology; Health; Technology

08 Mar 2011
First Look

First Look: March 8

management friendly provisions, we identify the economic determinants of the resulting trade-offs for shareholder value. Consistent with the theory, our empirical analysis shows that provisions that allow View Details

Keywords: Sean Silverthorne

16 Nov 2009
Research & Ideas

The Times Captures History of American Business

"Will we make something strong and good and wise out of all the destruction of the past two years?" Koehn is an authority on entrepreneurial leadership and history. Her previous books include Brand New: How Entrepreneurs Earned... View Details

Keywords: by Martha Lagace; Journalism & News

09 May 2005
Research & Ideas

Hold or Fold? Sizing Up Business Risk

disappointed in the performance of the company. You think the technology is solid but the management team, and particularly the CEO, isn't very strong. The board has begun to take a more active role, the founder-CEO has been made the... View Details

Keywords: by Eileen C. Shapiro & Howard H. Stevenson

03 Jun 2008
First Look

First Look: June 3, 2008

marketplace render such efforts and their impacts transient at best? Do firms, in fact, frequently or at least sometimes behave this way, reducing their earnings by voluntarily engaging in environmental stewardship? And finally, should... View Details

Keywords: Martha Lagace

12 Jul 2010
Research & Ideas

Rocket Science Retailing: A Practical Guide

do managers forecast total revenue? You can get a sense of that from looking at investment analysts' forecasts. While it is true that managers have information that analysts lack, analysts' estimates and... View Details

Keywords: by Martha Lagace; Retail; Auto

08 Dec 2009
First Look

First Look: Dec. 8

to be coupled with very low life satisfaction. Thus, people may work hard to maintain or increase their income in part because they overestimate the hedonic costs of earning low levels of income. Capital Market Driven Corporate Finance... View Details

Keywords: Martha Lagace

29 Jan 2019
First Look

New Research and Ideas, January 29, 2019

managers formulate problems, evaluate their difficulty, define “good enough solutions,” and optimize the ways in which they will solve them in advance of attempting to solve them. The paper introduces both a framework for the analysis of... View Details

Keywords: Dina Gerdeman

02 Jan 2001
Research & Ideas

Gurus in the Garage

Branscomb tries to help people who have worked for her. "I will call venture capitalists for them. There are probably a half-dozen little companies founded by former employees that I have helped get funded." Mike Homer, former general View Details

Keywords: by Dorothy Leonard & Walter Swap

22 Dec 2015
First Look

December 22, 2015

2015 The $13 Trillion Question: How America Manages Its Debt The Optimal Maturity of Government Debt By: Greenwood, Robin, Samuel Gregory Hanson Abstract—No abstract available. Publisher's link:... View Details

Keywords: Carmen Nobel

15 Sep 2011
Research & Ideas

High Ambition Leadership

Conant, he taught in a leadership course that he had designed for the company's high-potential managers. In all cases, higher-ambition leaders identified future leaders and developed them—usually through cross-functional and cross-geographic career paths. Q: How does... View Details