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  • All HBS Web  (2,286)
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  • 23 May 2017
  • First Look

First Look at New Ideas and Research: May 23, 2017

arbitrariness of the set. Drawing on Gestalt psychology, we develop a conceptual account that predicts what will—and will not—act as a pseudo-set and defines the psychological process through which these pseudo-sets affect behavior,... View Details
Keywords: Carmen Nobel
  • 01 Jun 1999
  • News

Short Takes

from company performance as critics imply? Not at all, according to HBS professor Jay W. Lorsch, whose 1998 working paper, "Compensating Corporate CEOs: A Process View," examines the procedures and forces that drive CEO pay packages.... View Details
Keywords: Judith A. Ross
  • 22 May 2008
  • Working Paper Summaries

Testing Strategy with Multiple Performance Measures Evidence from a Balanced Scorecard at Store24

Keywords: by Dennis Campbell, Srikant M. Datar, Susan L. Kulp & V.G. Narayanan; Food & Beverage
  • March 2011 (Revised January 2015)
  • Teaching Note

The IASB at a Crossroads: The Future of International Financial Reporting Standards

By: Karthik Ramanna
Teaching Note for 111084 and 113089. View Details
Keywords: Growth and Development; Strategy; Corporate Governance; Fair Value Accounting; Financial Reporting; Standards; Problems and Challenges; Emerging Markets; Financial Services Industry; China
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Ramanna, Karthik. "The IASB at a Crossroads: The Future of International Financial Reporting Standards." Harvard Business School Teaching Note 111-095, March 2011. (Revised January 2015.)
  • 01 Sep 2003
  • News

Richard Edelman

well. Appointed the firm’s CEO in 1997, he believes that there is usually an intersection of corporate and public interest. “Change is rarely revolutionary,” he says cheerfully. “You do better by being inside the tent.” Since earning his... View Details
Keywords: Susan Young; Management, Scientific, and Technical Consulting Services; Professional Services
  • 01 Jun 1998
  • News

Short Takes

Who Benefits from Bonuses? Over the past decade, senior corporate executives have been earning record-high bonuses in record-high numbers. What accounts for this striking increase? Do bonuses motivate... View Details
Keywords: Orna Feldman and Caroline Chauncey
  • July 2014 (Revised October 2014)
  • Case

McKinsey & Co. - Protecting its Reputation (A)

By: Jay Lorsch and Emily McTague
On Tuesday March 15, 2011, all 1,200 global Partners of McKinsey & Co. gathered at the Gaylord National Hotel & Convention Center near Washington, DC for their annual Partners' conference. The atmosphere was tense as Partners, in addition to their normal agenda,... View Details
Keywords: Board; McKinsey; Consulting Firms; Risk; Risk Assessment; Partnerships; Insider Trading; Confidentiality; Personal Investing; Reputation; Corporate Accountability; Corporate Governance; Management Practices and Processes; Risk Management; Consulting Industry; United States; California
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Lorsch, Jay, and Emily McTague. "McKinsey & Co. - Protecting its Reputation (A)." Harvard Business School Case 415-021, July 2014. (Revised October 2014.)
  • May 1995 (Revised April 1998)
  • Case

AT&T Paradyne

By: Robert S. Kaplan
A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details
Keywords: Decisions; Product; Corporate Accountability; Activity Based Costing and Management; System; Performance Efficiency; Financial Reporting; Operations; Technology Industry; Telecommunications Industry
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Kaplan, Robert S. "AT&T Paradyne." Harvard Business School Case 195-165, May 1995. (Revised April 1998.)
  • 01 Apr 2002
  • News

Breakthrough International Negotiation

Susan Rosegrant urge business leaders to learn from the lessons of negotiators who have helped to shape recent world history. Watkins, who teaches the popular HBS elective Corporate Diplomacy, worked with Rosegrant, a political case... View Details
Keywords: Michael Watkins; Susan Rosegrant; Publishing Industries (except Internet); Information
  • Forthcoming
  • Article

Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?

By: Yi Ru, Ronghuo Zheng and Yuan Zou
We investigate the impact of observing peers’ information acquisition on financial analysts’ allocation of attention. Using the timely disclosure mandate by the Shenzhen Stock Exchange as a setting, we find that, shortly after analysts observe that a firm has been... View Details
Keywords: Corporate Disclosure; Information; Financial Institutions; Accounting; Financial Markets; Financial Services Industry; China
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Ru, Yi, Ronghuo Zheng, and Yuan Zou. "Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?" Journal of Accounting Research (forthcoming). (Pre-published online March 3, 2025.)
  • July 2007
  • Article

Earnings Announcement Premia and Limits to Arbitrage

By: Daniel Cohen, Aiyesha Dey, Thomas Lys and Shyam Sunder
We examine the factors underlying the presence of earnings announcement premia. We find that the premia persist beyond the sample period examined in prior studies (ending in 1988), although they decline in magnitude after 1988. Further, premia are lower on the expected... View Details
Keywords: Business Earnings; Announcements; Corporate Disclosure
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Cohen, Daniel, Aiyesha Dey, Thomas Lys, and Shyam Sunder. "Earnings Announcement Premia and Limits to Arbitrage." Journal of Accounting & Economics 43, nos. 2-3 (July 2007): 153–180.
  • July 2014 (Revised October 2014)
  • Supplement

McKinsey & Co. - Protecting its Reputation (B)

By: Jay Lorsch and Emily McTague
On Tuesday March 15, 2011, all 1,200 global Partners of McKinsey & Co. gathered at the Gaylord National Hotel & Convention Center near Washington, DC for their annual Partners' conference. The atmosphere was tense as Partners, in addition to their normal agenda,... View Details
Keywords: Board; McKinsey; CONSULTING Firms; Risk; Risk Assessment; Partnerships; Insider Trading; Confidentiality; Personal Investing; Reputation; Corporate Accountability; Corporate Governance; Management Practices and Processes; Risk Management; Construction Industry; United States; California
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Lorsch, Jay, and Emily McTague. "McKinsey & Co. - Protecting its Reputation (B)." Harvard Business School Supplement 415-022, July 2014. (Revised October 2014.)
  • 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
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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
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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.)
  • 22 Apr 2020
  • Research Event

How Investors Are Sizing Up Climate Change’s Risks—and Opportunities

risk “It’s unrealistic to say that coal corporations are going to transition to become solar installers,” O’Hanley said at the start of the day. “So, we need to be thinking about the disruption.” At the same time, he noted, “there will be... View Details
Keywords: by Danielle Kost; Financial Services
  • 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
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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.
  • 01 Oct 2002
  • News

People Watching

million readers worldwide, Time Inc. has posted ten consecutive years of earnings growth and accounts for almost 10 percent of corporate profits for AOL Time Warner, where Moore is now the highest-ranking... View Details
  • 01 Jun 2006
  • News

Getting on Board

corporate board consideration.” As you organize your campaign, Stautberg says, “It’s best to cast a wide net. Networking is essential,” she emphasizes. “Who knows you and respects your capabilities? If you have a positive relationship... View Details
Keywords: Deborah Blagg; Colleges, Universities, and Professional Schools; Educational Services; Management
  • 01 Jul 2014
  • First Look

First Look: July 1

how they would answer the question, "Can for-profit corporations be good citizens?" In reflecting on their answers, the chapter puts forward an account that grounds the purpose and responsibilities... View Details
Keywords: Carmen Nobel
  • Career Coach

Martha Tassinari

includes start-up consulting, executive coaching and career counseling.  Work Experience: High Tech, 20+ years (mostly start-ups, including UNIFI communications, Exit41, Elm Square Interactive; corporates include Verizon, Octel and Osram... View Details
Keywords: Education; Entertainment / Media; Entrepreneurship; Venture Capital; Financial Services (All); Hospitality; Manufacturing; Publishing / Communications / Advertising; Retail; Clean Technology; Energy; Telecommunications; Technology
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