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(2,937)
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- Faculty Publications (811)
Show Results For
- All HBS Web
(2,937)
- People (64)
- News (915)
- Research (1,348)
- Events (20)
- Multimedia (28)
- Faculty Publications (811)
- spring 1990
- Article
Earnings and Risk Changes Surrounding Primary Stock Offers
By: Paul M. Healy and Krishna G. Palepu
Healy, Paul M., and Krishna G. Palepu. "Earnings and Risk Changes Surrounding Primary Stock Offers." Journal of Accounting Research 28, no. 1 (spring 1990): 25–48.
- April 2001
- Supplement
General Electric 2000: Quality of Earnings Assessment
By: David F. Hawkins
Hawkins, David F. "General Electric 2000: Quality of Earnings Assessment." Harvard Business School Spreadsheet Supplement 101-707, April 2001.
- 30 Sep 2014
- News
Finding out how much the boss earns
- 01 Dec 2008
- News
RIM's answer to the iPhone not helping earnings
- July 1993 (Revised June 1997)
- Case
News Corporation Limited, The: Quality of Earnings Analysis
By: David F. Hawkins
Hawkins, David F. "News Corporation Limited, The: Quality of Earnings Analysis." Harvard Business School Case 194-006, July 1993. (Revised June 1997.)
- October 2008
- Article
The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts
The 1990s were characterized by substantial increases in the performance of and investor reliance on financial analysts. Because managers possess superior private information and issue forecasts to align investors' expectations with their own, we predict that... View Details
Keywords: Information; Performance Expectations; Earnings Management; Financial Reporting; Forecasting and Prediction
Baginski, Stephen P., John M. Hassell, and Michael D. Kimbrough. "The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts." Review of Quantitative Finance and Accounting 31, no. 3 (October 2008): 311–330.
- September 2005 (Revised January 2006)
- Supplement
Restating Revenues and Earnings at INVESTools, Inc. (C)
By: Michael D. Kimbrough and F. Warren McFarlan
Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (C)." Harvard Business School Supplement 106-011, September 2005. (Revised January 2006.)
- Article
Cultural Diversity on Wall Street: Evidence from Consensus Earnings Forecasts
By: Kenneth Merkley, Roni Michaely and Joseph Pacelli
We examine how cultural differences among agents influence the aggregate outcome of a common forecasting task. Using both exogenous shocks to sell-side analyst diversity and panel regression methods, we find that increases in analyst cultural diversity positively... View Details
Keywords: Culture; Forecasting; Sell-side Analysts; Information Aggregation; Diversity; Forecasting and Prediction; Information; Performance Improvement
Merkley, Kenneth, Roni Michaely, and Joseph Pacelli. "Cultural Diversity on Wall Street: Evidence from Consensus Earnings Forecasts." Journal of Accounting & Economics 70, no. 1 (August 2020).
- December 2011
- Article
Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers
By: Francois Brochet, Lucile Faurel and Sarah McVay
We investigate how managers contribute to the provision of earnings guidance by examining the association between top executive turnovers and guidance. Although firm and industry characteristics are important determinants of guidance, we conclude that CEOs participate... View Details
Keywords: Management Analysis, Tools, and Techniques; Management Teams; Policy; Decisions; Change; Risk and Uncertainty; Leadership
Brochet, Francois, Lucile Faurel, and Sarah McVay. "Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers." Journal of Accounting Research 49, no. 5 (December 2011).
- 2005
- Working Paper
Can Mutual Fund Managers Pick Stocks? Evidence from Their Trades Prior to Earnings Announcements
By: Malcolm Baker, Lubomir Litov, Jessica Wachter and Jeffrey Wurgler
We consider measures of stock-picking skill of mutual fund managers based on the earnings announcement returns of the stocks that they hold and trade. Relative to standard approaches, this approach focuses on an especially informative subset of the returns data,... View Details
Keywords: Stocks; Asset Management; Business Earnings; Forecasting and Prediction; Competency and Skills
Baker, Malcolm, Lubomir Litov, Jessica Wachter, and Jeffrey Wurgler. "Can Mutual Fund Managers Pick Stocks? Evidence from Their Trades Prior to Earnings Announcements." NBER Working Paper Series, No. w10685, February 2005. (First Draft in 2004.)
- 02 Aug 2021
- Research & Ideas
What If Closing the Wage Gap Means Everyone Earns Less?
It’s a sticky but common dilemma for managers: A valued employee finds out that a coworker earns more, gets upset, and demands a raise. If gender or race figure into the wage gap, tensions can escalate fast. Companies, including Whole... View Details
Keywords: by Avery Forman
- March 1997
- Article
FASB and IASC Issue Similar Earnings per Share Standards
By: David F. Hawkins
Hawkins, David F. "FASB and IASC Issue Similar Earnings per Share Standards." Accounting Bulletin, no. 47 (March 1997).
- 04 Feb 2010
- News
Curt Schilling Earns (an Expensive) Harvard Business School MBA
- September 2005 (Revised January 2006)
- Supplement
Restating Revenues and Earnings at INVESTools, Inc. (B)
By: Michael D. Kimbrough and F. Warren McFarlan
Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (B)." Harvard Business School Supplement 106-010, September 2005. (Revised January 2006.)
- September 2005 (Revised January 2006)
- Supplement
Restating Revenues and Earnings at INVESTools, Inc. (D)
By: Michael D. Kimbrough and F. Warren McFarlan
Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (D)." Harvard Business School Supplement 106-013, September 2005. (Revised January 2006.)
- September 2005 (Revised January 2006)
- Case
Restating Revenues and Earnings at INVESTools, Inc. (A)
By: Michael D. Kimbrough and F. Warren McFarlan
Relates the events leading up to the announcement in February 2005 that INVESTools, a Utah-based provider of investor education services, would be restating prior-year financial statements due to inappropriate revenue recognition. View Details
Keywords: Accounting; Accounting Audits; Financial Statements; Capital Markets; Currency Exchange Rate; Corporate Disclosure; Financial Services Industry; Education Industry; Utah
Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (A)." Harvard Business School Case 106-009, September 2005. (Revised January 2006.)
- May 2001
- Teaching Note
General Electric 2000: Quality of Earnings Assessment TN
By: David F. Hawkins
Teaching Note for (9-101-091). View Details
- February 2006
- Article
Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions
By: Daniel B. Bergstresser, Mihir A. Desai and Joshua Rauh
Bergstresser, Daniel B., Mihir A. Desai, and Joshua Rauh. "Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions." Quarterly Journal of Economics 121, no. 1 (February 2006): 157–195.