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- Faculty Publications (59)
Show Results For
- All HBS Web (137)
- Faculty Publications (59)
- 2012
- Working Paper
Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO
By: Felix Oberholzer-Gee and Julie Wulf
Performance-based pay is an important instrument to align the interests of managers with the interests of shareholders. However, recent evidence suggests that high-powered incentives also provide managers with incentives to manipulate the firm's reported earnings. The... View Details
Keywords: Compensation and Benefits; Interests; Business and Shareholder Relations; Motivation and Incentives; Earnings Management; Performance Evaluation; Stock Options
Oberholzer-Gee, Felix, and Julie Wulf. "Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO ." Harvard Business School Working Paper, No. 12-056, January 2012. (Revised August 2012.)
- 29 Jun 2007
- First Look
First Look: June 29, 2007
will be correlated with their types to achieve separation. The model's results have implications for various marketing communication tools such as advertising and sales forces. Motivating Supply Chain Behavior: The Right Incentives Can... View Details
Keywords: Martha Lagace
- 06 Nov 2012
- First Look
First Look: November 6
organizations in 20 countries, they and their interview team assessed how well manufacturers, schools, and hospitals adhere to three management basics: targets, incentives, and monitoring. They found that huge numbers of companies follow... View Details
Keywords: Sean Silverthorne
- 1998
- Working Paper
CEO Incentives and Firm Size
By: Brian Hall and George P. Baker
What determines CEO incentives? A confusion exists among both academics and practitioners about how to measure the strength of CEO incentives, and how to reconcile the enormous differences in pay sensitivities between executives in large and small firms. We show that... View Details
Keywords: Business Ventures; Motivation and Incentives; Executive Compensation; Size; Management Systems
Hall, Brian, and George P. Baker. "CEO Incentives and Firm Size." NBER Working Paper Series, No. 6868, December 1998.
- 29 Oct 2013
- Research & Ideas
Do Employees Work Harder for Higher Pay?
more or less appreciated and reciprocated." Malhotra also believes that companies need to consider what other factors motivate employees. "There is a lot of work that shows non-monetary incentives (e.g., recognition, respect, autonomy,... View Details
Keywords: by Chuck Leddy & Harvard Gazette
- Article
Policy Implications of Weak Patent Rights
By: James J. Anton, Hillary Greene and Dennis Yao
Patents vary substantially in the degree of protection provided against unauthorized imitation. In this chapter we explore a range of work addressing the economic and policy implications of "weak" patents—patents that have a significant probability of being overturned... View Details
Keywords: Patents; Motivation and Incentives; Entrepreneurship; Competition; Policy; Innovation and Invention; Rights; Monopoly; Business Startups
Anton, James J., Hillary Greene, and Dennis Yao. "Policy Implications of Weak Patent Rights." Innovation Policy and the Economy 6 (2006): 1–26. (Harvard users click here for full text.)
- Web
Technology & Operations Management - Faculty & Research
incentives, suggesting internal governance structures shape how suppliers respond to social movement pressures. May–June 2025 Article Algorithmic Assortment Curation: An Empirical Study of Buybox in Online Marketplaces By: Santiago... View Details
- 03 Feb 2009
- First Look
First Look: February 3, 2009
course of action). It shows that persuasion and authority are complements at low levels of effectiveness but substitutes at high levels. Furthermore, the principal will rely more on persuasion when agent motivation is more important for... View Details
Keywords: Martha Lagace
- 26 Jul 2011
- First Look
First Look: July 26
firms. In sum, data drawn from an earlier time period suggest that auditors' reputational incentives, possible synergies, and knowledge transfers imply that NAS offered by audit firms can be associated with improved audit and reporting... View Details
Keywords: Sean Silverthorne
- 15 May 2024
- Research & Ideas
A Major Roadblock for Autonomous Cars: Motorists Believe They Drive Better
‘guardian and ‘chauffeur.’ While the first connotes safety, the second conveys the idea that you can sit back and relax while the vehicle drives you around. Our results suggest the second label may leverage more persuasive benefits.” 2. Provide View Details
- 31 Oct 2023
- Research & Ideas
Beyond the 'Business Case' in DEI: 6 Steps Toward Meaningful Change
benefits it brings, but its efforts and programs may be short-lived or be the first things to get dropped amid competing priorities, conflicting incentives, or adversity. “They're focused so much on the surface-level benefits—just... View Details
- 07 Dec 2010
- First Look
First Look: Dec. 7
implicit incentives in the form of sharp increases in employee termination linked to "excessive" use of decision rights. Consistent with these implicit incentives, we find that employees in tightly monitored business units are... View Details
Keywords: Sean Silverthorne
- 06 Jun 2018
- Research & Ideas
Cut Salaries or Cut People? The Best Way to Survive a Downturn
opportunity to use a “natural experiment” to explore how the agents would react. In November 2016, as the busy summer sales season was ending, the division head of the affected group changed incentives, de-emphasizing rewards for the most... View Details
Keywords: by Rachel Layne
- 31 Oct 2018
- What Do You Think?
What is the Function of Fear in Leadership?
high standards, commanded great respect, and the fear he created was entirely purposeful and positive.” John Hudson stated, “(It is) hard to find a business without fear of something in its bag of incentives, be it fear of failure, fear... View Details
Keywords: by James Heskett
- 28 Aug 2018
- First Look
New Research and Ideas, August 28, 2018
Cai, Wei, Susanna Gallani, and Jee-Eun Shin Abstract— Organizations often struggle with motivating employees to develop innovative ideas that may benefit the firm, especially when the standard tasks for which employees are measured and... View Details
Keywords: Dina Gerdeman
- 26 Nov 2001
- Op-Ed
Why Corporate Budgeting Needs To Be Fixed
truth. It turns business decisions into elaborate exercises in gaming. It sets colleague against colleague, creating distrust and ill will. And it distorts incentives, motivating people to act in ways that... View Details
Keywords: by Michael C. Jensen
- 16 Apr 2001
- Research & Ideas
Breaking the Code of Change
Leadership Top-down Participative Focus Structure and systems Culture Planning Programmatic Emergent Motivation Incentives lead Incentives lag Consultants Large/ knowledge-driven Small/ process-driven That is, each of them does promote... View Details
Keywords: by Michael Beer & Nitin Nohria
- 04 Jun 2012
- Research & Ideas
The Business of Life
job, if you're building a happy family: to realize that they need to be motivated and that there's a clear way to motivate them." Listing your assumptions about a prospective plan and assessing their... View Details
Keywords: by Carmen Nobel
- 18 Oct 2011
- First Look
First Look: October 18
expenditures, general consumer inability to budget and forecast, bank incentives, and community norms and social capital. Furthermore, using both national data and a natural experiment, we find that access to payday lending seems to lead... View Details
Keywords: Sean Silverthorne
- Web
Social Enterprise - Faculty & Research
but tempered improvement in occupational health and safety. This tradeoff is more pronounced in factories with unions and high-powered productivity incentives, suggesting internal governance structures shape how suppliers respond to... View Details