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  • All HBS Web  (6,725)
    • People  (8)
    • News  (1,394)
    • Research  (4,357)
    • Events  (39)
    • Multimedia  (82)
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Show Results For

  • All HBS Web  (6,725)
    • People  (8)
    • News  (1,394)
    • Research  (4,357)
    • Events  (39)
    • Multimedia  (82)
  • Faculty Publications  (2,655)
← Page 42 of 6,725 Results →
  • Article

Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R

By: Ian D. Gow, Mary E. Barth and Daniel Taylor
This study examines how key market participants—managers and analysts—responded to SFAS 123R's controversial requirement that firms recognize stock-based compensation expense. Despite mandated recognition of the expense, some firms' managers exclude it from pro forma... View Details
Keywords: Motivation and Incentives; Employee Stock Ownership Plan
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Gow, Ian D., Mary E. Barth, and Daniel Taylor. "Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R." Review of Accounting Studies 17, no. 3 (September 2012): 526–562.
  • 2012
  • Article

Specialization and Variety in Repetitive Tasks: Evidence from a Japanese Bank

By: B. Staats and F. Gino
Sustaining operational productivity in the completion of repetitive tasks is critical to many organizations' success. Yet research points to two different work-design-related strategies for accomplishing this goal: specialization to capture the benefits of repetition... View Details
Keywords: Motivation; Productivity; Specialization; Variety; Work Fragmentation; Boundaries; Performance Productivity; Organizations; Research; Strategy; Motivation and Incentives; Opportunities; Market Transactions; Resource Allocation; Performance; Goals and Objectives; Learning
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Staats, B., and F. Gino. "Specialization and Variety in Repetitive Tasks: Evidence from a Japanese Bank." Management Science 58, no. 6 (June 2012): 1141–1159.

    Broadening Focus: Spillovers, Complementarities and Specialization in the Hospital Industry

    The long-standing argument that focused operations outperform others stands in contrast to claims about the benefits of broader operational scope. Within the literature on corporate strategy, this tension between focus and breadth is reconciled by the concept of... View Details

    • March 2017
    • Article

    Institutional Ownership and Corporate Tax Avoidance: New Evidence

    By: Mozaffar N. Khan, Suraj Srinivasan and Liang Tan
    We provide new evidence on the agency theory of corporate tax avoidance (Slemrod, 2004; Crocker and Slemrod, 2005; Chen and Chu, 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using the Russell index... View Details
    Keywords: Tax Avoidance; Agency Costs; Institutional Ownership; Private Ownership; Crime and Corruption; Taxation; Agency Theory
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    Khan, Mozaffar N., Suraj Srinivasan, and Liang Tan. "Institutional Ownership and Corporate Tax Avoidance: New Evidence." Accounting Review 92, no. 2 (March 2017): 101–122.
    • 08 Mar 2022
    • Cold Call Podcast

    France Telecom: Corporate Restructuring and Employee Well-Being

    Keywords: Re: Cynthia A. Montgomery & Ashley V. Whillans
    • January–February 2023
    • Article

    Triadic Advocacy Work

    By: Summer R. Jackson and Katherine C. Kellogg
    Scholars of street-level bureaucracy and institutional research focus primarily on the relationships between advocates and their larger bureaucratic and social systems, assuming that advocates have little need to satisfy their beneficiaries. We find otherwise in our... View Details
    Keywords: Occupations And Professions; Ethnography; Power And Politics; Work And Organizations; Advocacy; Public Management; Justice
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    Jackson, Summer R., and Katherine C. Kellogg. "Triadic Advocacy Work." Organization Science 34, no. 1 (January–February 2023): 456–483.
    • October 2019
    • Teaching Note

    Google: To TVC or Not to TVC?

    By: William R. Kerr and Carl Kreitzberg
    A Teaching Note for the "Google: To TVC or Not to TVC?" case study (HBS#820-048). The case discusses recent controversies regarding how Google manages temporary help agency workers, workers supplied by vendors, and independent contractors ("TVCs"). Such TVCs reportedly... View Details
    Keywords: Workforce; Independent Contractors; Talent Management; Silicon Valley; Google; Employee Attitude; Employee Compensation; Employee Engagement; Future Of Work; Innovation; Innovation And Strategy; Inequality; Talent Acquisition; Labor; Talent and Talent Management; Strategy; Technological Innovation; Employees; Attitudes; Innovation and Management; Human Resources; Information Technology Industry; United States; San Francisco
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    Kerr, William R., and Carl Kreitzberg. "Google: To TVC or Not to TVC?" Harvard Business School Teaching Note 820-049, October 2019.
    • 30 Jul 2009
    • Working Paper Summaries

    Fluid Teams and Fluid Tasks: The Impact of Team Familiarity and Variation in Experience

    Keywords: by Robert S. Huckman & Bradley R. Staats; Video Game; Web Services
    • Article

    Financing Constraints, Home Equity and Selection into Entrepreneurship

    By: Thais Laerkholm Jensen, Søren Leth-Petersen and Ramana Nanda
    We exploit a mortgage reform that differentially unlocked home equity across the Danish population and study how this impacted selection into entrepreneurship. We find that increased entry was concentrated among entrepreneurs whose firms were founded in industries... View Details
    Keywords: Mortgage Reform; Home Equity; Financing Constraints; Entrepreneurs; Entrepreneurship; Mortgages; Denmark
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    Jensen, Thais Laerkholm, Søren Leth-Petersen, and Ramana Nanda. "Financing Constraints, Home Equity and Selection into Entrepreneurship." Journal of Financial Economics 145, no. 2A (August 2022): 318–337.
    • 2025
    • Working Paper

    CEO-Firm Matches and Productivity in 42 Countries

    By: Amanda Dahlstrand, Dávid László, Helena Schweiger, Oriana Bandiera, Andrea Prat and Raffaella Sadun
    Firms are key to economic development, and CEOs are key to firm productivity. Are firms in countries at varying stages of development led by the right CEOs, and if not, why? We develop a parsimonious measure of CEO time use that allows us to differentiate CEOs into... View Details
    Keywords: Training; Management Skills; Economic Growth; Leadership Development
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    Dahlstrand, Amanda, Dávid László, Helena Schweiger, Oriana Bandiera, Andrea Prat, and Raffaella Sadun. "CEO-Firm Matches and Productivity in 42 Countries." Harvard Business School Working Paper, No. 25-033, January 2025. (NBER Working Paper Series, No. 33324, January 2025.)
    • TeachingInterests

    Interpretability and Explainability in Machine Learning

    By: Himabindu Lakkaraju

    As machine learning models are increasingly being employed to aid decision makers in high-stakes settings such as healthcare and criminal justice, it is important to ensure that the decision makers correctly understand and consequent trust the functionality of these... View Details

    • 2010
    • Article

    Measuring the Perpetrators and Funders of Typosquatting

    By: Tyler Moore and Benjamin Edelman
    We describe a method for identifying "typosquatting", the intentional registration of misspellings of popular website addresses. We estimate that at least 938,000 typosquatting domains target the top 3,264 .com sites, and we crawl more than 285,000 of these domains to... View Details
    Keywords: Measurement and Metrics; Online Technology; Web
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    Moore, Tyler, and Benjamin Edelman. "Measuring the Perpetrators and Funders of Typosquatting." Lecture Notes in Computer Science. Springer-Verlag. Financial Cryptography and Data Security: Proceedings of the International Conference 6052 (2010). (Introduction, Web appendix.)
    • Research Summary

    Finding their voice: Time and the conditions that elevate participation of lower-power members in teams [Dissertation, data analysis and writing]

    This dissertation paper develops theory about how gaining voice and “speaking up” by low-power members is not sufficient to create changes that benefit them and their low-power colleagues; that, in fact, speaking up when the team is not ready to listen results in... View Details
    • September 2010 (Revised October 2011)
    • Case

    Chances Are? Course Selection at HBS and at Kellogg

    By: Hanna Halaburda and Aldo Sesia
    The case describes two alternative elective course assignment procedures: Harvard Business School's lottery-based system and Kellogg Graduate School of Management's bidding-based system. The case has been designed to discuss the benefits and drawbacks of each system... View Details
    Keywords: Business Education; Curriculum and Courses; Higher Education; Auctions; Marketplace Matching; Groups and Teams; Strategy; Education Industry; Sports Industry; United States
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    Halaburda, Hanna, and Aldo Sesia. "Chances Are? Course Selection at HBS and at Kellogg." Harvard Business School Case 711-417, September 2010. (Revised October 2011.)
    • 21 Nov 2011
    • Working Paper Summaries

    Caste and Entrepreneurship in India

    Keywords: by Lakshmi Iyer, Tarun Khanna & Ashutosh Varshney
    • Research Summary

    Political Risk, Foreign Intervention and International Arbitration

    The Empire Trap:  America's Attempts to Protect Property Rights Overseas, 1898-2008, is a history of the U.S. government's attempts to protect the property rights of American investors when they venture outside the boundaries of the United... View Details

    • Article

    CDS Trading and Nonrelationship Lending Dynamics

    By: Jung Koo Kang, Christopher Williams and Regina Wittenberg-Moerman
    We investigate how credit default swaps (CDSs) affect lenders’ incentives to initiate new lending relationships. We predict that CDSs reduce adverse selection that nonrelationship lead arrangers face when competing for loans. Consistently, we find that a loan is... View Details
    Keywords: Credit Default Swaps; CDS Market; Non-relationship Lending; Debt Contracts; Adverse Selection; Lending Monitoring; Cross-selling
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    Kang, Jung Koo, Christopher Williams, and Regina Wittenberg-Moerman. "CDS Trading and Nonrelationship Lending Dynamics." Review of Accounting Studies 26, no. 1 (March 2021): 258–292.
    • August 2006 (Revised September 2008)
    • Case

    Duane Morris: Balancing Growth and Culture at a Law Firm

    By: Boris Groysberg and Robin Abrahams
    After nearly 100 years as a mid-size regional law firm, Duane Morris entered a period of spectacular growth led by CEO Sheldon Bonovitz. Originally founded by Quakers, the firm had a distinct organizational culture featuring a number of unique or unusual business... View Details
    Keywords: Mergers and Acquisitions; Growth and Development Strategy; Management Practices and Processes; Organizational Culture; Competitive Advantage; San Francisco
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    Groysberg, Boris, and Robin Abrahams. "Duane Morris: Balancing Growth and Culture at a Law Firm." Harvard Business School Case 407-025, August 2006. (Revised September 2008.)
    • 27 Oct 2010
    • Working Paper Summaries

    Prosocial Spending and Well-Being: Cross-Cultural Evidence for a Psychological Universal

    Keywords: by Lara B. Aknin, Elizabeth W. Dunn, Christopher P. Barrington-Leigh, John Helliwell, Robert Biswas-Diener, Imelda Kemeza, Paul Nyende, Claire Ashton-James & Michael I. Norton
    • 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
    Keywords: Risk Management; Behavior; Compensation and Benefits; Societal Protocols
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    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.
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