Publications

January 2000
Supplement

Basic Statistics from the World Bank's World Development Report 1998/1999

By: Julio J. Rotemberg

Supplements National Income Accounting and The Origins of National Income Accounting. View Details

Keywords: Business Organization; History; Earnings Management; Financial Institutions; International Finance; International Accounting; Business Earnings; Mathematical Methods; Reports; Economic Growth; Commercial Banking; Financial Services Industry

01 Jun 2006
News

MBA Poker World Series

Playing in an organized poker tournament for the first time in his life, Joe Godfrey (HBS ’07) bested some 470 fellow card sharks in the 2006 MBA World Series of Poker, held in Las Vegas in January. Going up against students from 48 other View Details

Keywords: Business Schools & Computer & Management Training; Business Schools & Computer & Management Training

August 2005
Background Note

Note on International Tax Regimes

By: Mihir A. Desai, Mark Veblen and Kathleen Luchs

Provides a framework for understanding different types of international tax regimes. Examines how alternative tax regimes tax the foreign income of their citizens (including corporate citizens); how tax regimes define foreign and domestic income; and how foreign tax... View Details

Keywords: Motivation and Incentives; Earnings Management; Nationality; Framework; Taxation; Profit; Globalization; Credit; United States

01 Jun 2007
News

A Roadmap for Moms

nationally) who face the challenges and rewards of returning to work: Back on the Career Track: A Guide for Stay-at-Home Moms Who Want to Return to Work (Warner Business Books, 2007). Rabin discussed their book during a recent promotion... View Details

Keywords: Lewis I. Rice; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training

August 2012 (Revised September 2012)
Case

JP Morgan Chase & the CIO Losses

By: Clayton Rose

On July 13, 2012, JP Morgan Chase & Co. announced a larger than expected loss for the quarter, $4.4 billion, from positions held in the Chief Investment Office (CIO), raising the total losses to $5.9 billion. Since the substantial risks in the CIO had first been... View Details

Keywords: Banking; Governance; Finance; Risk Management; Corporate Governance; Business Earnings; Accounting; Banking Industry; Financial Services Industry; United States

01 Mar 2008
News

Centennial Goes YouTube

of all time lines” by its chief architect. This year’s reunion participants can sign up for a video storytelling session while on campus. So can attendees at the Centennial Business Summit in October. If you don’t plan to be on campus... View Details

Keywords: Roger Thompson; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training

May 2015
Article

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

By: Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu

We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S. listed foreign firms is significantly lower than that of comparable U.S. firms and that the difference depends on the firm's home country... View Details

Keywords: Accounting Restatements; Home Country Enforcement; Earnings Management; Globalized Firms and Management; Law; Financial Reporting; Financial Markets; Cross-Cultural and Cross-Border Issues

SSRN

Find at Harvard

2015
Article

Regulator Leniency and Mispricing in Beneficent Nonprofits

By: Jonas Heese, Ranjani Krishnan and Frank Moers

We posit that nonprofits that provide a greater supply of unprofitable services (beneficent nonprofits) face lenient regulatory enforcement for mispricing in price-regulated markets. Consequently, beneficent nonprofits exploit such regulatory leniency and exhibit... View Details

Keywords: Nonprofit Organizations; Business Earnings; Fairness; Governance Compliance

27 Aug 2018
Sharpening Your Skills

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

iStock What do these people have in common? The daughter of former slaves, pioneers in the private space race, and oddball inventors who created the green business industry. They all overcame long odds to become great American... View Details

Keywords: by Sean Silverthorne

February 2001 (Revised March 2003)
Teaching Note

Circuits, Inc. TN

By: David F. Hawkins

Teaching Note for (9-100-013). View Details

Keywords: Stock Shares; Business Earnings; Standards

March 2020
Case

Minneapolis Star Tribune

By: Joseph L. Bower, Elizabeth Hansen and Michael Norris

In the summer of 2019, Mike Klingensmith, CEO of the Minneapolis Star Tribune, the Twin Cities metro region’s largest newspaper, reviewed subscription trends and plans for future experimentation. The newspaper industry across the U.S. had suffered a steep decline for... View Details

Keywords: Financial Performance; Industry Evolution; Business Earnings; Organizational Change and Adaptation; Strategic Planning; Journalism and News Industry; Minnesota

January 1984 (Revised August 1988)
Background Note

Valuation Techniques

By: Howard H. Stevenson and Michael J. Roberts

Describes several approaches to valuation of a going concern: assets, earnings, and cash flow. View Details

Keywords: Valuation; Business Earnings; Assets; Cash Flow

01 Jun 2025
News

For the Records

where she’d launched Google Music and Google Play. She turned up next in Austin with a business plan, a set of pressing equipment, and a commitment to help indie artists earn a living from their work. “Most... View Details

Keywords: Jen McFarland Flint; photos by Jeff Wilson; Arts, Entertainment

01 Apr 2001
News

Professor Thomas Kennedy Remembered

Professor Thomas Kennedy, an authority on labor relations at Harvard Business School and a highly respected labor arbitrator, died last December in Kennett Square, Pennsylvania. He was 88 years old. A member of the HBS faculty from 1956... View Details

Keywords: Business Schools & Computer & Management Training; Business Schools & Computer & Management Training

01 Apr 2001
News

New Ventures New Gains

waited seven to ten years before setting up their own shops, today’s graduates are taking the plunge much sooner. In 1997, the first-ever HBS Business Plan Contest yielded a formidable number of participants and mobilized a strong... View Details

Keywords: Julia Hanna and Susan Young; Martin Dubilier (MBA 1952); Business Schools & Computer & Management Training; Business Schools & Computer & Management Training

February 2012 (Revised December 2012)
Supplement

Sino-Forest (B)

By: David F. Hawkins

Excerpts from a hedge fund's report accusing a Chinese bond company of using fraudulent financial statements. View Details

Keywords: Financial Statements; Crime and Corruption; Accounting Audits; Business Earnings; Financial Services Industry; China