Earnings - Publications - Faculty & Research

September 17, 2021
Article

AI Can Help Address Inequity—If Companies Earn Users' Trust

By: Shunyuan Zhang, Kannan Srinivasan, Param Singh and Nitin Mehta

While companies may spend a lot of time testing models before launch, many spend too little time considering how they will work in the wild. In particular, they fail to fully consider how rates of adoption can warp developers’ intent. For instance, Airbnb launched a... View Details

Keywords: Artificial Intelligence; Algorithmic Bias; Technological Innovation; Perception; Diversity; Equality and Inequality; Trust; AI and Machine Learning

Citation

Find at Harvard

Register to Read

21 Oct 2013
News

The Weird Way to Earn People's Trust

Article

Core Earnings: New Data and Evidence

By: Ethan Rouen, Eric C. So and Charles C.Y. Wang

Using a novel dataset, we show that components of firms' GAAP earnings stemming from ancillary business activities or transitory shocks are significant in frequency and magnitude. These components have grown over time and are dispersed across various sections of the... View Details

Keywords: Core Earnings; Transitory Earnings; Non-operating Earnings; Quantitative Disclosures; Equity Valuation; Big Data; Business Earnings; Financial Reporting; Valuation; Analytics and Data Science

Web

Program for Leadership Development (PLD): Earning Alumni Status

08 Oct 2018
News

Knowing What Your Boss Earns Can Make You Work Harder

November 1999
Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan

Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details

Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry

Citation

Educators

Purchase

November 1997
Case

Intercon Electric Corporation: Quality of Earnings Analysis

By: David F. Hawkins and Norman Bartczak

Keywords: Business Earnings; Energy Industry

Citation

Find at Harvard

1991
Article

How Management Bonus Plans Affect Reported Earnings

By: Paul M. Healy

Keywords: Management; Compensation and Benefits; Business Earnings

Citation

Find at Harvard

May 2019
Article

Who Consumes Firm Disclosures? Evidence from Earnings Conference Calls

By: Anne Heinrichs, Jihwon Park and Eugene F. Soltes

Using a set of proprietary records, we examine who consumes quarterly earnings conference calls and under which circumstances the calls are consumed. While there is significant interest in calls by institutional investors and sell-side analysts, we find that investors... View Details

Keywords: Disclosure; Conference Calls; Firm News; Corporate Disclosure; Business Earnings; Situation or Environment

Citation

Find at Harvard

Purchase

February 1998
Article

Computer Software Company Earnings Revisions may be Needed

By: David F. Hawkins

Keywords: Applications and Software; Business Earnings

Citation

Find at Harvard

06 May 2002
Research & Ideas

Profits for Nonprofits: Earning Your Own Way

"Pay our own way? No way." Not long ago, that was the mantra of many a proud nonprofit organization, living on the largesse of government grants and private donations. But with those income sources drying up, suddenly nonprofits are learning to View Details

Keywords: by Martha Lagace

March 2001 (Revised April 2001)
Case

General Electric 2000: Quality of Earnings Assessment

By: David F. Hawkins

A financial analyst reviews General Electric's financial reports to learn more about U.S. Generally Accepted Accounting Principles (GAAP) and how they differs from international accounting standards. View Details

Keywords: Financial Reporting; Financial Statements; Accounting Audits; International Accounting; Consumer Products Industry; Technology Industry; United States

Citation

Find at Harvard

08 Sep 2008
News

Leadership: The Consequences Of Missing Quarterly Earnings

25 May 2021
Research & Ideas

White Airbnb Hosts Earn More. Can AI Shrink the Racial Gap?

White people who host rental properties on Airbnb earn significantly more per year than Black hosts, but a “race blind” pricing algorithm could help close that income gap, new research shows. Black hosts who rely on Airbnb’s algorithm to set enticing prices instead of... View Details

Keywords: by Lane Lambert; Technology; Accommodations