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  • 14 Dec 2010
  • Op-Ed

Tax US Companies to Spur Spending

managers would have to explain to their investors why earning a negative 2 percent return would make sense as opposed to either investing or disgorging that cash to shareholders. The definition of "excess cash holdings" will be... View Details
Keywords: by Mihir A. Desai
  • 17 Aug 2010
  • First Look

First Look: August 17

  PublicationsAn Investigation of Earnings Management through Marketing Actions Authors:Craig J.Chapman, Thomas J. Steenburgh Publication:Management Science (forthcoming) Abstract Prior research hypothesizes that managers use "real... View Details
Keywords: Martha Lagace
  • August 2023 (Revised January 2024)
  • Supplement

Arla Foods: Data-Driven Decarbonization (A)

By: Michael Parzen, Michael W. Toffel, Amram Migdal and Susan Pinckney
Arla implemented a data-based price incentive system to measure, track, and influence climate friendly changes to reduce CO2 emissions across the world’s fourth largest dairy cooperative. View Details
Keywords: Dairy Industry; Business Earnings; Earnings Management; Environmental Accounting; Agribusiness; Animal-Based Agribusiness; Acquisition; Mergers and Acquisitions; Decision Making; Decisions; Voting; Environmental Management; Climate Change; Environmental Regulation; Environmental Sustainability; Green Technology; Pollution; Moral Sensibility; Values and Beliefs; Financial Strategy; Price; Profit; Revenue; Food; Geopolitical Units; Global Strategy; Ownership Type; Cooperative Ownership; Performance Efficiency; Performance Evaluation; Problems and Challenges; Natural Environment; Science-Based Business; Business Strategy; Commercialization; Cooperation; Corporate Strategy; Food and Beverage Industry; Agriculture and Agribusiness Industry; Europe; United Kingdom; European Union; Germany; Denmark; Sweden; Luxembourg; Belgium
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  • 09 May 2017
  • First Look

New Research and Ideas, May 9

innovation adoption and, over time, the breadth of the organization’s innovation practices. We delineate these processes, as well as the internal and external contingencies that influence them and offer directions for future research. Economic Uncertainty and View Details
Keywords: Sean Silverthorne
  • November 1999 (Revised June 2001)
  • Case

Seitel, Inc.

By: David F. Hawkins
The company's accounting for its seismic data library is questioned. Teaching Purpose: Inventory accounting. View Details
Keywords: Stock Shares; Financial Statements; Business Earnings; Financial Reporting; Stock Options; Mathematical Methods; Accounting Industry
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  • 17 Jul 2017
  • Op-Ed

Op-Ed: As America Recedes from Global Leadership, Its CEOs are Stepping Up

As America recedes from global leadership under President Donald Trump’s “America First” policies, a new generation of business statesmen is stepping up to take on global issues of monumental importance: global trade, climate change, job creation, and healthy living.... View Details
Keywords: by Bill George
  • 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
  • January 2024
  • Supplement

Accounting Red Flags or Red Herrings at Catalent? (B)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Pharmaceutical Industry; Accounting Industry; United States
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  • December 1999 (Revised April 2002)
  • Case

International Business Machines Corporation (A)

By: David F. Hawkins
Perform financial ratio analysis to identify changes in IBM's business mix and profitability. Teaching purpose: Ratio analysis. View Details
Keywords: Information Infrastructure; Capital Structure; Performance Efficiency; Business Earnings; Business Model; Private Sector; Commercialization; Computer Industry; Accounting Industry
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  • 25 Oct 2006
  • Op-Ed

Fixing Executive Options: The Veil of Ignorance

adjust the details of grants (e.g., "I think now is a great time to load up on my option compensations so let's do a big grant now ") or to respond opportunistically to those details (e.g., "I really need an extra penny of View Details
Keywords: by Mihir Desai & Joshua Margolis
  • 22 Oct 2018
  • Sharpening Your Skills

Motivate Me, Please

How to Demotivate Your Best Employees Many companies hand out awards such as "employee of the month," but do they work to motivate performance? Not really. Knowing What Your Boss Earns Can Make You Work Harder Learning what your... View Details
Keywords: by Sean Silverthorne
  • 08 Sep 2009
  • Research & Ideas

The Height Tax, and Other New Ways to Think about Taxation

it wants to spread the burden of taxes among its citizens in the least painful way, Weinzierl says. In other words, the government wants those for whom it is relatively easy to earn money to pay more in taxes than those for whom it is... View Details
Keywords: by Martha Lagace
  • 05 Oct 2010
  • First Look

First Look: October 5, 2010

discussion suggests that an excessive focus on "managing the numbers"-delivering quarterly earnings at the expense of longer-term investments-makes it difficult for firms to make the investments necessary to build competitive... View Details
Keywords: Sean Silverthorne
  • 08 Sep 2020
  • Sharpening Your Skills

Capitalism Works Better When I Can See What You're Doing

sales. Knowing What Your Boss Earns Can Make You Work Harder Learning what your co-worker earns can make you less productive, but knowing your manager's paycheck can motivate you to work harder. The... View Details
Keywords: by Sean Silverthorne
  • Article

The Effect of Dividends on Consumption

By: Malcolm Baker, Stefan Nagel and Jeffrey Wurgler
Classical models predict that the division of stock returns into dividends and capital appreciation does not affect investor consumption patterns, while mental accounting and other economic frictions predict that investors have a higher propensity to consume from... View Details
Keywords: Investment; Investment Return; Economics; Stocks; Capital; Business Earnings; Investment Portfolio; Investment Funds; Cost; Saving
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  • 30 Jan 2019
  • What Do You Think?

Who Will Measure up to These Two Remarkable Leaders?

value for customers, and extraordinary returns to investors. Neither had extensive schooling in business administration. John Bogle earned a liberal arts degree from Princeton. Herb Kelleher received his from Wesleyan, with majors in... View Details
Keywords: by James Heskett; Air Transportation; Financial Services
  • 09 Jul 2008
  • Research & Ideas

Starbucks’ Lessons for Premium Brands

experience to the American mass market. Wall Street bought into the vision of Starbucks as the "third place" after home and work. New store openings and new product launches fueled the stock price. But sooner or later chasing quarterly View Details
Keywords: by John Quelch; Retail
  • 20 Feb 2007
  • First Look

First Look: February 20, 2007

organization, using economic analysis as a tool for understanding business structures and transactions. A Discussion of "Letting the 'Tail Wag the Dog'": The Debate over GAAP versus Street Earnings Revisited Authors:Mark T.... View Details
Keywords: Martha Lagace
  • 27 Aug 2018
  • Sharpening Your Skills

Guts, Gall, and Good Luck: What It Takes To Be An Entrepreneur

Literature This paper brings together recent findings in the academic literature on the prevalence of various personality traits among entrepreneurs and their impact on venture performance. Self-Employment Dynamics and the Returns to Entrepreneurship Why do workers... View Details
Keywords: by Sean Silverthorne
  • 31 May 2011
  • First Look

First Look: May 31

election years. These results describe how failures in electoral accountability can lead to suboptimal policy outcomes. Read the paper: http://www.cgdev.org/doc/events/MADS/Shawn_Cole.pdf Earnings and Ratings at Google Answers... View Details
Keywords: Sean Silverthorne

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