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- All HBS Web
(2,283)
- People (2)
- News (407)
- Research (1,579)
- Events (5)
- Multimedia (16)
- Faculty Publications (954)
- May 2019
- Article
Who Consumes Firm Disclosures? Evidence from Earnings Conference Calls
By: Anne Heinrichs, Jihwon Park and Eugene F. Soltes
Using a set of proprietary records, we examine who consumes quarterly earnings conference calls and under which circumstances the calls are consumed. While there is significant interest in calls by institutional investors and sell-side analysts, we find that investors... View Details
Keywords: Disclosure; Conference Calls; Firm News; Corporate Disclosure; Business Earnings; Situation or Environment
Heinrichs, Anne, Jihwon Park, and Eugene F. Soltes. "Who Consumes Firm Disclosures? Evidence from Earnings Conference Calls." Accounting Review 94, no. 3 (May 2019): 205–231.
- 01 Jun 2010
- Sharpening Your Skills
Sharpening Your Skills: Social Reporting
Nonprofit Accountability Working Paper. Nonprofit leaders face multiple, and sometimes competing, accountability demands from numerous actors, for varying purposes, and requiring differing levels of... View Details
Keywords: by Staff
- 01 Jun 2003
- News
Dean Clark Addresses Journalists
Declaring himself “appalled” and “dismayed“ by recent acts of greed and wrongdoing in corporate America, Dean Kim B. Clark told a National Press Club audience in Washington last February that “we need solutions that are driven by a... View Details
- September 7, 2020
- Article
Where ESG Ratings Fail: The Case for New Metrics
By: Mark R. Kramer, Nina Jais, Erin E. Sullivan, Carina Wendell, Kerry Rodriguez, Carlo Papa, Carlo Napoli and Filippo Forti
One agency’s A+ is another’s “laggard” — and neither links to financial performance. Hybrid metrics will change everything, argue Harvard Business School’s Mark Kramer and leaders in the shared-value movement. View Details
Keywords: ESG Ratings; Shared Value; Integrated Corporate Reporting; Performance; Measurement and Metrics
Kramer, Mark R., Nina Jais, Erin E. Sullivan, Carina Wendell, Kerry Rodriguez, Carlo Papa, Carlo Napoli, and Filippo Forti. "Where ESG Ratings Fail: The Case for New Metrics." Institutional Investor (September 7, 2020).
- 17 Nov 2015
- Lessons from the Classroom
How Activist Investors Became Respectable
described as a vulture capitalist, now gets a serious hearing when he urges Apple to make better use of its billions in cash or Dell to improve the terms of a management buyout. Today, university endowments and state pension funds invest with activists, View Details
- 11 Jul 2017
- News
The Right Thing to Do
and the other misdeeds of the mortgage crisis, remains the standard when it comes to unbridled corporate greed. Enron went bankrupt in 2001 after using a series of accounting schemes to exaggerate its bottom... View Details
- February 2018 (Revised October 2019)
- Case
Steinhoff International and the Stock Exchange
By: Siko Sikochi and Austin Lim
Nicky Newton-King, the Chief Executive Officer of the Johannesburg Stock Exchange (JSE), was put in a difficult position. A scandal had broken out at Steinhoff, a JSE-listed company, under her watch and there were calls to suspend listing of the company securities from... View Details
Keywords: Accounting; Financial Reporting; Mergers and Acquisitions; Financial Markets; Corporate Governance; Retail Industry; Manufacturing Industry; Distribution Industry; Africa; South Africa
Sikochi, Siko, and Austin Lim. "Steinhoff International and the Stock Exchange." Harvard Business School Case 118-066, February 2018. (Revised October 2019.)
- 2008
- Working Paper
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
By: Edward J. Riedl and Suraj Srinivasan
This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details
Keywords: Financial Reporting; Financial Statements; Decision Choices and Conditions; Corporate Disclosure; Performance
Riedl, Edward J., and Suraj Srinivasan. "Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items." Harvard Business School Working Paper, No. 09-031, September 2008. (Conditionally accepted at Contemporary Accounting Research.)
- September 2001 (Revised January 2002)
- Case
The American Medical Association-Sunbeam Deal (C): Denouement
By: Ashish Nanda and Kimberly A. Haddad
On September 5, 1997, the American Medical Association(AMA) withdrew from a contract with Sunbeam Corporation, the maker of small home appliances. Sunbeam sued the AMA to pay for the damages or to comply with the contract. The fracas led to the dismissal of three top... View Details
Keywords: Medical Services; Appliances; Lawsuit; Litigation; Professionalism; Contracts; Corporate Accountability; Organizations; Lawsuits and Litigation; Consumer Products Industry; Health Industry; United States
Nanda, Ashish, and Kimberly A. Haddad. "The American Medical Association-Sunbeam Deal (C): Denouement." Harvard Business School Case 802-091, September 2001. (Revised January 2002.)
- 11 Feb 2019
- Research & Ideas
The Business of Saving the Planet
employees are demanding businesses take action. Even business managers who retain doubts about climate change must nevertheless account for the possibility in their risk planning. At Harvard Business School, which studies these issues... View Details
- 10 May 2004
- Research & Ideas
Rethink the Value of Joint Ventures
appear to be both more fragile and less rewarding. Q: What did you observe on the evolution of financial and ownership arrangements of transnational corporations in recent years? A: The quest for control of their subsidiaries reflects the... View Details
Keywords: by Cynthia Churchwell
- 01 Jun 2007
- News
New HBS, KSG Joint Degree
dedicated to making a difference in the world by taking leadership roles that will have a significant impact on corporate policy and public affairs,” commented HBS Dean Jay Light. The culmination of a multiyear effort by faculty and... View Details
- 24 May 2004
- Research & Ideas
When Reputation Trumps Regulation
U.S.-listed foreign firm. Siegel collects evidence from a core sample of Mexican firms to show that some insiders from foreign-listed firms exploit this lax enforcement and run off with the firm's assets with impunity, while others learn to reap the market rewards of a... View Details
Keywords: by Ann Cullen
Frederic G. Donner
An accountant by training, Donner was recognized as one of the sharpest financial minds in business. His overwhelming command of the financial aspects of running GM led him to set new records for sales, profitability, and dividend... View Details
Keywords: Automotive & Aerospace
- January 2025
- Supplement
Creating Value by Splitting Aster (B): Can One Minus One Equal Two?
By: V.G. Narayanan and Kairavi Dey
Keywords: Corporate Governance; Corporate Accountability; Leadership; Change Management; Mergers and Acquisitions; Health Industry; Asia; India; Middle East; United Arab Emirates
Narayanan, V.G., and Kairavi Dey. "Creating Value by Splitting Aster (B): Can One Minus One Equal Two?" Harvard Business School Supplement 125-070, January 2025.
- February 2024 (Revised February 2024)
- Case
CLSA: Integrating ESG in Stock Valuation
By: Shirley Lu, Aaron Yoon and Billy Chan
In 2023, a senior financial analyst at the Hong Kong-based stock brokerage firm CLSA was surprised to see that, based on his calculations, the financial impact from climate risks on a major Indian cement manufacturing company’s projected earnings could be massive.... View Details
- 01 Dec 2011
- News
A Modest Tax Proposal
in the United States. Those profits are now subject to a 35 percent corporate tax rate, but the tax can be totally avoided as long as American corporations hold the profits in their View Details
- 01 Jun 2003
- News
Bottom-Line Discrepancies
and the Economy, Desai examines the relationship between book and tax income for U.S. corporations over the last two decades. In the past, the discrepancy between book and tax income was associated with different treatments of... View Details
- 06 Feb 2006
- What Do You Think?
Should CEOs of Public Companies Offer Earnings Guidance?
it may become part of a larger debate in 2006 about added pressures on managers to produce short-term earnings regardless of the impact on the long-term health of the business. In his annual year-end letter to directors, Martin Lipton, a long-time student of View Details
- 01 Dec 2016
- News
Faculty Books for December 2016
Introduction to Financial Accounting: Review Quizzes and Practice Exams by V.G. Narayanan (Self-published) This book provides practice multiple choice questions on introductory accounting topics. It can be used to prepare for quizzes and... View Details