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- Faculty Publications (249)
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- All HBS Web (624)
- Faculty Publications (249)
- Article
Can Wages Buy Honesty?: The Relationship Between Relative Wages and Employee Theft
By: C. X. Chen and Tatiana Sandino
In this study we examine whether, for a sample of retail chains, high levels of employee compensation can deter employee theft, an increasingly common type of fraudulent behavior. Specifically, we examine the extent to which relative wages (i.e., employee wages... View Details
Chen, C. X., and Tatiana Sandino. "Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft." Journal of Accounting Research 50, no. 4 (September 2012): 967–1000.
- 02 Nov 2016
- What Do You Think?
Are Employees Becoming Job 'Renters' Instead of 'Owners'?
management control.” These comments help shape an interesting question about whether employees bring a renter’s bias to the job or whether that bias is fostered by leadership, incentives and compensation... View Details
Keywords: by James Heskett
- July – August 2008
- Article
Help Employees Give Away Some of That Bonus
By: Michael I. Norton and Elizabeth W. Dunn
Employees who spend some or all of their bonuses on others-thereby creating what the authors call a "prosocial" workplace-are happier as a result. Managers can enhance that effect by providing opportunities to share the wealth. View Details
Keywords: Philanthropy and Charitable Giving; Compensation and Benefits; Employees; Behavior; Happiness
Norton, Michael I., and Elizabeth W. Dunn. "Help Employees Give Away Some of That Bonus." HBS Centennial Issue Harvard Business Review 86, nos. 7/8 (July–August 2008): 27.
Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft
In this study we examine whether, for a sample of retail chains, high levels of employee compensation can deter employee theft, an increasingly common type of fraudulent behavior. Specifically, we examine the extent to which relative wages (i.e., employee wages... View Details
- Editorial
Stop Waiting for Governments to Close the Skills Gap
By: John Streur and George Serafeim
Keywords: Worker Productivity; Workers; ＂America＂; Training; Employee Training; Employee Engagement; Employee Compensation; Productivity; Inequality
Streur, John, and George Serafeim. "Stop Waiting for Governments to Close the Skills Gap." Harvard Business Review (website) (January 11, 2017).
- 19 Jan 2023
- Blog Post
11 Ways to Reengage Employees in the New Year
feel valued, and that means ensuring their voices are heard and providing fair compensation to support their lives outside of the office. Create transparency in the salary review process and share ranges for job functions and levels to... View Details
Keywords: All Industries
- December 2001
- Exercise
Exercise on Employee Stock Option Dilution
By: Brian J. Hall
Discusses the effects of option dilution on stock prices and shareholder value. To simplify the example and isolate the complexity of option dilution, we make a number of simplifying assumptions. View Details
Keywords: Stocks; Price; Employee Stock Ownership Plan; Business and Shareholder Relations; Complexity; Value
Hall, Brian J. "Exercise on Employee Stock Option Dilution." Harvard Business School Exercise 902-162, December 2001.
- 21 May 2012
- Research & Ideas
OSHA Inspections: Protecting Employees or Killing Jobs?
gain access to workers' compensation data. Because the data were collected at the company level, the researchers limited their analysis to firms with only one plant, where the effects of an inspection on injury rates and costs could be... View Details
Keywords: by Michael Blanding
- 30 Aug 2020
- Working Paper Summaries
Consumers Punish Firms that Cut Employee Pay in Response to COVID-19
- 2022
- Working Paper
What's My Employee Worth? The Effects of Salary Benchmarking
By: Zoë B. Cullen, Shengwu Li and Ricardo Perez-Truglia
While U.S. legislation prohibits employers from sharing information about their employees’
compensation with each other, companies are still allowed to acquire and use more aggregated
data provided by third parties. Most medium and large firms report using this type... View Details
Cullen, Zoë B., Shengwu Li, and Ricardo Perez-Truglia. "What's My Employee Worth? The Effects of Salary Benchmarking." NBER Working Paper Series, No. 30570, October 2022. (Conditionally accepted at the Review of Economic Studies.)
- 05 Dec 2022
- Research & Ideas
5 Companies Where Employees Move Up the Ladder Fast
of.” The index ranks the 50 best companies along several dimensions, including promoting from within, career stability, and providing early experiences that allow employees to get better jobs with future employers. The top three firms... View Details
Keywords: by Pamela Reynolds
- 28 Jan 2019
- Research & Ideas
Forget Cash. Here Are Better Ways to Motivate Employees
motivators that will entice greater effort and loyalty out of workers. Turns out, using cash as a carrot isn’t always the best answer, according to new research by Harvard Business School Assistant Professor Ashley V. Whillans. More than 80 percent of American View Details
Keywords: by Dina Gerdeman
- Forthcoming
- Article
Overcoming Barriers to Employee Ownership: Insights From Small and Medium-Sized Businesses
By: John Guzek and Ashley Whillans
This research investigates the limited adoption of employee stock ownership plans (ESOPs) among small-to-medium sized businesses (SMBs) in the U.S. Through interviews with 30 SMB owners across various industries, we identify the key barriers to ESOP adoption as lack of... View Details
Keywords: Profit Sharing; Employee Ownership; Management Practices and Processes; Compensation and Benefits; Small Business; Adoption; Employees
Guzek, John, and Ashley Whillans. "Overcoming Barriers to Employee Ownership: Insights From Small and Medium-Sized Businesses." Compensation & Benefits Review (forthcoming). (Pre-published online October 10, 2024.)
- 30 Apr 2024
- Book
When Managers Set Unrealistic Expectations, Employees Cut Ethical Corners
in place by management – can corrupt the behaviour of both individuals and the organisation as a whole. At Sears, for example, management implemented a new goal-setting and compensation system to spur sales at the company’s auto repair... View Details
Keywords: by Dina Gerdeman
- 17 Jan 2019
- Research & Ideas
Why Business Should Support Employees Who Are Caregivers
Companies face a growing yet largely undetected threat to their worker productivity, employee retention and, ultimately, competitive advantage: the needs of employees who are caregivers. The aging... View Details
- June 1998
- Article
International Accounting Standard: New Employee Benefits Standard
By: David F. Hawkins
Hawkins, David F. "International Accounting Standard: New Employee Benefits Standard." Accounting Bulletin, no. 66 (June 1998).
- November 2000
- Background Note
Note on Employee Stock Ownership Plans (ESOPs) and Phantom Stock Plans
By: Dwight B. Crane and Indra Reinbergs
Provides a brief overview of employee stock ownership plans (ESOPs) and phantom stock plans for owners of closely held companies. ESOPs can be used as a tool of corporate financing, and can provide employees with ownership interests. Phantom stock plans can reward... View Details
Keywords: Financing and Loans; Employee Stock Ownership Plan; Motivation and Incentives; Management Teams; Corporate Governance; Ownership Stake; Taxation
Crane, Dwight B., and Indra Reinbergs. "Note on Employee Stock Ownership Plans (ESOPs) and Phantom Stock Plans." Harvard Business School Background Note 201-034, November 2000.
- 2007
- Working Paper
The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing
By: Fabrizio Ferri and Tatiana Sandino
In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004–the first case where the SEC has allowed an accounting matter to be subject to an advisory... View Details
- 28 Mar 2016
- Working Paper Summaries
Do Incentive Plans for Exemplary Employees Lead to Productive or Counterproductive Outcomes?
- October 2014 (Revised September 2017)
- Case
The National Football League and Brain Injuries
By: Richard G. Hamermesh and Matthew G. Preble
The National Football League (NFL) was both the most popular spectator sport in the U.S. and a major economic entity, taking in roughly $10 billion a year in revenue. However through the early twenty-first century, an increased understanding of the long-term effects of... View Details
Keywords: Employee Safety; Safety; Employees; Sports; Health; Ethics; Sports Industry; United States
Hamermesh, Richard G., and Matthew G. Preble. "The National Football League and Brain Injuries." Harvard Business School Case 815-071, October 2014. (Revised September 2017.)