Accrual-based Earnings Management - Publications - Faculty & Research

01 Nov 2011
First Look

First Look: Nov. 1

repatriated earnings from foreign affiliates exceeded net capital investments by $1.1 trillion in 2010 dollars; and from 1950 to 2010, repatriated earnings and net interest from foreign affiliates exceeded... View Details

Keywords: Sean Silverthorne

24 May 2017
News

Ilene H. Lang, MBA 1973

Return to Alumni Achievement Awards main page TIMELINE 1943 Born, Chicago, Illinois 1965 Earns AB, History and Literature, Radcliffe College 1966 Joins PHI as Technical Editor 1968 Joins Cambridge Computer Associates as Technical Writer... View Details

Keywords: Susan Young

18 Dec 2017
Op-Ed

Why Employers Must Stop Requiring College Degrees For Middle-Skill Jobs

Credit: Pixsooz American companies have a problem. Over the past decade, they have begun to demand a bachelor’s degree in hiring workers for jobs that traditionally haven’t required one. This uptick in credentialing, or “degree inflation,” rested on the belief that... View Details

Keywords: by Joseph Fuller

01 Oct 2002
News

Michael F. Cronin

young Michael and his four siblings. Cronin soon went to work, too, as a Boston Herald paperboy, the first of innumerable jobs on a résumé that would eventually top out with his current position: cofounder and managing partner of Weston... View Details

09 Sep 2015
Research & Ideas

Leadership Lessons of the Great Recession: Options for Economic Downturns

when other approaches would produce better results for customers, employees, and shareholders and foster better long-term performance of the company. “I’ve been a leader during three recessions, and I’ve never heard a management team talk... View Details

Keywords: by Sandra Sucher & Susan Winterberg; Aerospace; Electronics

26 Nov 2001
Op-Ed

Why Corporate Budgeting Needs To Be Fixed

for example) or by moving future revenues to the present (booking orders early or offering special discounts to customers, for example). If, on the other hand, the manager concludes that she can't make the minimum hurdle, her incentives... View Details

Keywords: by Michael C. Jensen

23 Mar 2023
News

Winners Crowned in 2023 Alumni New Venture Competition

home the top cash prize of $75,000. Runner Up winner Hue earned a $25,000 prize. Led by cofounders Janvi Shah, Nicole Clay, and Sylvan Guo (all MBA 2022), Hue helps brands and retailers embed TikTok-style shoppable videos on its... View Details

15 Mar 2022
Research & Ideas

This Workplace Certification Made Already Safe Companies Even Safer

according to the working paper Do Management System Standards Indicate Superior Performance? Evidence from the OHSAS 18001 Occupational Health and Safety Standard. To earn the voluntary certification,... View Details

Keywords: by Rachel Layne

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Richard P. Melnick | About

Harvard Business Publishing entity. Rick works directly with the HBS Dean on strategic financial planning including multi-year financial planning, capital budgeting and reserve and endowment forecasting. He manages a staff of 15 including... View Details

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Online Business Courses for Organizations | HBS Online

areas: Business Essentials Leadership & Management Entrepreneurship & Innovation Strategy Finance & Accounting Business in Society Marketing Digital Transformation There are multiple ways for employees to learn. They can complete one... View Details

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Debora L. Spar | About

Debora L. Spar Senior Associate Dean, Business in Global Society , Unit Head, General Management Unit General Management Contact Phone Bio Debora Spar is the Jaime and Josefina Chua Tiampo Professor of... View Details

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HBS - Financials | Supplemental Financial Information

Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Supplemental Financial Information Revenues HBS funds its operations with cash from three primary sources: MBA tuition and fees; earned income from... View Details

09 Sep 2009
First Look

First Look: September 9

and creditors for quality reporting. In contrast, the "opportunistic behavior" hypothesis posits that public equity firms, because their managers have a greater incentive to manage earnings, have... View Details

Keywords: Martha Lagace

Web

HBS - The year in Review

and build and manage new systems. Throughout, the HBS community worked together to overcome the complexities inherent in this hybrid approach. Students Arrive More than 9,300 applicants sought a place in the MBA Program and nearly 800... View Details

30 Oct 2019
Research & Ideas

How to Recover Gracefully After Shutting Down Your Startup

School, says that shutting down a startup is almost always a messy affair. When a venture requires a cash infusion to survive, its founders may turn to bottom-fisher investors who force the company to restructure its capitalization, making the equity stakes of earlier... View Details

Keywords: by Danielle Kost

25 Aug 2022
News

Up on the Corner

corridor of Southwest Baltimore. Factories and warehouses supplied the city with everything from furniture to gelato, and people flocked to the strip’s shops, theaters, and saloons. Just to the south, a series of elegant row houses earned... View Details

Keywords: Alexander Gelfand; photographed by Melissa Golden; Real Estate

22 Mar 2013
Research & Ideas

Pulling Campbell’s Out of the Soup

company in January 2001. In the late 1990s, the company increased prices and lost many consumers to less expensive soup brands. Rather than bring prices back down, to maintain earnings Campbell cut costs by reducing advertising and laying... View Details

Keywords: by Dina Gerdeman; Food & Beverage

01 Oct 2001
News

Guy de Chazal: Changing Focus

Guy de Chazal has arrived a bit behind schedule for his 25th Reunion interview. Trim and elegantly attired, he apologizes for being detained at an off-site meeting for Morgan Stanley & Co., where he is a managing director and president of... View Details

Keywords: Deborah Blagg

01 Oct 2000
News

Carlos A. Saladrigas: Hardworking Optimist

Saladrigas managed to save $400 -- by mowing lawns, delivering newspapers, and waxing cars -- to help his parents get settled when they arrived from Cuba in 1962. Tragically, his mother then developed cancer, and Saladrigas dropped out of... View Details