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July 1997 (Revised August 1997)
Case

numeric investors l.p.

By: Andre F. Perold and Brian J. Tierney

Numeric Investors manages equity portfolios with the use of a momentum model and a value model. The momentum model is based on earnings surprise and analysts' revisions of their earnings estimates. The firm offers long-short as well as long-only strategies, and its... View Details

Keywords: Asset Management; Cost; Equity; Financial Strategy; Investment; Investment Portfolio; Management; Product Development; Performance Efficiency; Business Strategy

April–May 2017
Article

Career Concerns of Banking Analysts

By: Joanne Horton, George Serafeim and Shan Wu

We study how career concerns influence banking analysts' forecasts and how their forecasting behavior benefits both them and bank managers. We show that banking analysts issue early in the year relatively more optimistic and later in the year more pessimistic forecasts... View Details

Keywords: Sell-side Analysts; Analyst Forecasts; Analysts; Investment Recommendations; Career Advancement; Career Management; Labor Mobility; Labor Market; Prejudice and Bias; Personal Development and Career; Forecasting and Prediction; Investment Banking

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03 Oct 2022
Research & Ideas

Why a Failed Startup Might Be Good for Your Career After All

aspects of the firm: operations, marketing, finance, communications, and product development. Clearly, general management skills win the day, says one of the paper’s coauthors, Paul A. Gompers, who is the Eugene Holman Professor of... View Details

Keywords: by Sean Silverthorne

March 1998 (Revised March 1999)
Case

NIKE, Inc. in the 1990s (C)

By: John A. Quelch

In 1998, Nike's earnings and sales growth slowed. Management faced new competition from Adidas. This case asks students to review the various strategies (including diversification into sports equipment) pursued by Nike to resuscitate corporate growth. View Details

Keywords: Diversification; Competition; Product Launch; Brands and Branding; Growth and Development Strategy; Apparel and Accessories Industry; Sports Industry

Article

Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK

By: Joanne Horton and George Serafeim

We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details

Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom

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November 2023
Article

When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting

By: Jonas Heese, Gerardo Pérez Cavazos and Caspar David Peter

We study the effect of executives’ pledges of integrity on firms’ financial reporting outcomes by exploiting a 2016 regulation that requires holders of Dutch professional accounting degrees to pledge an integrity oath. We identify chief executive officers (CEOs) and... View Details

Keywords: Integrity; Financial Reporting; Accounting; Earnings Management

April 2004 (Revised September 2007)
Case

Accounting Fraud at WorldCom

By: Robert S. Kaplan and David Kiron

The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details

Keywords: Governance Controls; Governing and Advisory Boards; Crime and Corruption; Ethics; Financial Reporting; Organizational Culture; Corporate Governance; Accounting Audits

Working Paper

Benchmarking Against the Performance of High Profile 'Scandal' Firms

By: Emre Karaoglu, Tatiana Sandino and Randy Beatty

In recent years, several high profile firms engaged in accounting fraud that resulted in severe investor losses and erosion of trust in the capital markets. We examine high profile accounting "scandals" prosecuted by the Securities and Exchange Commission. Unlike most... View Details

Keywords: Earnings Management; Ethics; Executive Compensation; Performance Evaluation; Financial Services Industry; United States

Research Summary

Effective Capital Market Communications

Hutton's most recent research and cases examine how managers enhance the credibility and effectiveness of their financial reports and voluntary disclosures. Her most recent working paper, "Effective Voluntary Disclosure" (co-authored with Greg Miller, HBS, and Douglas... View Details

December 2022
Case

LIV Golf

By: Alexander J. MacKay

On March 17, 2022, Greg Norman, CEO of LIV Golf, announced the 8-tournament schedule for the inaugural season of the LIV Golf Invitational Series. Norman, a retired professional golfer and former world #1, was helming the league to compete with the PGA Tour, which was... View Details

Keywords: Anti-trust; Golf; ＂Sports Organizations,; Sports Management; Competition; Competition Policy; Strategy; Strategy And Leadership; Competitive Strategy; Sports; Sports Industry

September 1986 (Revised March 1987)
Case

Graves Industries, Inc. (B): Lohnes Marine Hardware Division

Describes events occurring over a four-year period in one division of Graves Industries. The division goes through a business cycle and uses several methods of managing earnings to meet its budget targets. The purpose of the case is to allow the exploration of the... View Details

Keywords: Earnings Management; Crime and Corruption; Ethics

26 Oct 2015
Research & Ideas

What’s the Value of a Win in College Athletics?

school’s piggy bank in his paper, How Much Is a Win Worth? An Application to Intercollegiate Athletics, forthcoming in Management Science. “Some of the top schools make enormous amounts of money—just extraordinary, close to $200 million,”... View Details

Keywords: by Roberta Holland; Sports; Education

2014
Working Paper

Linguistic Complexity in Firm Disclosures: Obfuscation or Information?

By: Brian J. Bushee, Ian D. Gow and Daniel Taylor

Prior research argues that the linguistic complexity of a firm’s disclosures reflects managerial obfuscation. However, complex language can be used either to obfuscate or to convey information, with the effect likely depending on the incentives of the source. We... View Details

Keywords: Communication; Financial Reporting

30 Nov 2016
Working Paper Summaries

The Stock Market and Bank Risk-Taking

Keywords: by Antonio Falato and David Scharfstein; Financial Services; Banking

April 1996 (Revised June 1996)
Case

City Year Enterprise

City Year, a national, nonprofit, youth-service corps, decided to diversify its funding base by seeking opportunities to gain "earned income." In 1995, the initiative, dubbed "City Year Enterprise," had already launched its first project, a collaboration with the... View Details

Keywords: Nonprofit Organizations; Partners and Partnerships; Joint Ventures; Social Entrepreneurship; Apparel and Accessories Industry; United States

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2008
Book

Social Entrepreneurship: A Modern Approach to Social Value Creation

By: Arthur C. Brooks

This text brings together the established pedagogy of entrepreneurship with cutting edge nonprofit and public management tools.
Measuring social value, earned income, donations and government income, entrepreneurial fundraising and marketing, and social... View Details

Keywords: Social Entrepreneurship; Nonprofit Organizations; Management

March 2015
Article

Inside the “Black Box” of Sell-Side Financial Analysts

By: Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp

Our objective is to penetrate the “black box” of sell-side financial analysts by providing new insights into the inputs analysts use and the incentives they face. We survey 365 analysts and conduct 18 follow-up interviews covering a wide range of topics, including the... View Details

Keywords: Knowledge Use and Leverage; Investment; Analysis; Forecasting and Prediction; Stocks; Financial Services Industry

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November–December 2022
Article

Number One in Formula One: Leadership Lessons from Toto Wolff and Mercedes, the Team behind One of the Greatest Winning Streaks in All of Sports

By: Anita Elberse

Toto Wolff, the team principal for Mercedes-AMG Petronas—arguably the most impressive team in F1 racing history—has led his organization to unparalleled success. Mercedes earned the Constructors’ Championship (for best overall team performance) every year from 2014... View Details

Keywords: Formula One; Leadership; Organizational Culture; Management Style; Success

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26 Feb 2008
First Look

First Look: February 26, 2008

Working PapersAn Investigation of Earnings Management through Marketing Actions Authors:Craig J. Chapman and Thomas J. Steenburgh Abstract Combining new, hand-collected data with a widely studied dataset,... View Details

Keywords: Martha Lagace

April 2009
Article

Sovereign Wealth in Abu Dhabi

By: Rawi Abdelal

By the turn of the century, oil had already made the tiny emirate of Abu Dhabi rich beyond anyone's wildest dreams. A sovereign wealth fund, the Abu Dhabi Investment Authority (ADIA), has invested extra oil revenues abroad for more than thirty years and amassed a... View Details

Keywords: Development Economics; Financial Management; Investment Funds; Sovereign Finance; Wealth; Diversification; Abu Dhabi

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