Accrual-based Earnings Management - Publications - Faculty & Research

August 2020
Supplement

Luckin Coffee (B): Revelations of Fraud

By: Ramon Casadesus-Masanell and Karen Elterman

This case describes revelations of fraud at Luckin Coffee, beginning with an anonymous report in January 2020 and continuing with the company’s admission in April 2020 that it had inflated its revenues by 2.2 billion RMB ($310 million), almost half its reported... View Details

Keywords: Fraud; Corporate Misconduct; Business Earnings; Financial Statements; Financial Condition; Stocks; Financial Management; Profit; Revenue; Price; Food; Lawfulness; Crime and Corruption; Food and Beverage Industry; Technology Industry; Asia; China

Citation

Purchase

01 Sep 2007
News

Alfred D. Chandler Jr. Remembered

Indeed, Chandler concluded, by the mid-2oth century, the multiunit, multifunctional enterprise administered by salaried managers had become the “most powerful institution in the American economy.” In his 1962 book Strategy and Structure,... View Details

01 Jan 2013
News

Joanna M. Jacobson, MBA 1987

Cofounder and Managing Partner, Strategic Grant Partners Download Jacobson profile Return to Alumni Achievement Awards main page TIMELINE 1960 Born, Framingham, Massachusetts 1982 Earns BA, International... View Details

Keywords: Susan Young

28 Oct 2008
First Look

First Look: October 28, 2008

that captures all users and earns more than under compatibility. Our model allows a detailed analysis of social efficiency, and we show that entry by developers is socially excessive (insufficient) if competing platforms are compatible... View Details

Keywords: Martha Lagace

25 Oct 2006
Op-Ed

Fixing Executive Options: The Veil of Ignorance

chunk of potential managerial wealth, and shareholders can remain assured that incentives are well aligned. Managers will not, however, know if they should try to accelerate earnings or delay them. They will... View Details

Keywords: by Mihir Desai & Joshua Margolis

23 Mar 2023
Blog Post

Arla Foods: How Sustainable Can A Dairy Company Be?

throughout the incentive model development process. Although they do not anticipate change management to be 100% frictionless, they seem to be well set up to support their farmer-owners throughout the incentive model transition. Another... View Details

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

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

05 Oct 2010
First Look

First Look: October 5, 2010

everything from the decline of the U.S. automobile industry to the low penetration of techniques such as TQM and continuous improvement. Yet a vigorous tradition in the accounting literature establishes that firms routinely sacrifice long-term investment to View Details

Keywords: Sean Silverthorne

06 Feb 2013
What Do You Think?

Is ‘Conscious Capitalism’ an Antidote to Income Inequality?

exceeding the optimal point of inequality and descending into an era of a vanishing middle class and, with it, the spending power and inclination with which it fuels an economy? A growing number of observers are saying yes, pointing to the fact that investors and View Details

Keywords: by James Heskett

03 May 2016
First Look

First Look, May 3, 2016

Effectively By: Casciaro, T., F. Gino, and M. Kouchaki Abstract—No abstract available. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=51004 February 2016 Journal of Accounting & Economics Labor Unemployment Insurance and View Details

Keywords: Sean Silverthorne

Web

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

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John H. McArthur | About

football, and worked part time in a local saw mill. After graduating from high school, McArthur enrolled at the University of British Columbia, earning a bachelor’s degree in forestry in 1957. McArthur was a star athlete in college. He... View Details

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Sarah McConville | About

Sarah held marketing and communications roles at MIT Press and Houghton Mifflin. She earned a B.A. from Smith College and is a graduate of the General Management Program (GMP20) at Harvard Business School. View Details

29 Jan 2021
Blog Post

My HBS Student Loan Story: John Cortines (MBA 2015)

loans. Did you have any anxiety or stress related to debt or how you would pay for HBS? If yes, how did you manage those feelings? I had confidence in my post-MBA earning potential. So for me, any anxiety... View Details

06 Sep 2004
Research & Ideas

The Innovator’s Battle Plan

substantial amount of investment or even management attention. Asymmetric motivation shields companies from competitive response, because their potential challengers are just not interested in fighting. Even if they fight, their hearts... View Details

Keywords: by Clayton M. Christensen, Scott D. Anthony & Erik A. Roth

Web

Augustine Heard & Co.: Building a Family Business - A Chronicle of the China Trade

Home Site map Map / Directions Search: General Information HBS Home About Annual Report Campus Commencement Dean Nohria Employment Give News New Construction Academic Programs Doctoral Programs Executive Education MBA Summer Venture in View Details

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

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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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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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