Accrual-based Earnings Management - Publications - Faculty & Research

02 Jan 2001
Research & Ideas

Gurus in the Garage

Branscomb tries to help people who have worked for her. "I will call venture capitalists for them. There are probably a half-dozen little companies founded by former employees that I have helped get funded." Mike Homer, former general View Details

Keywords: by Dorothy Leonard & Walter Swap

26 Jun 2025
News

The Vinyl Revival

Subscribe on iTunes Subscribe on Spotify More Skydeck episodes Dan Morrell: Hi, this is Dan Morrell, host of Skydeck. When Caren Kelleher (MBA 2010) was at HBS, she started managing bands, mainly as a way to stay involved in an industry... View Details

15 Jun 2021
News

Alumni Achievement Awards 2021

archives One of the first African American graduates of HBS, the late H. Naylor Fitzhugh overcame numerous racial barriers in a career that spanned academia and the private sector. Born in Washington, DC, in 1909, he earned a scholarship... View Details

03 Jan 2007
First Look

First Look: January 3, 2007

Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993 and the company sold stock to the public for the first time. Analysts forecast higher earnings for 1993, then the... View Details

Keywords: Sean Silverthorne

01 Jan 2002
News

Raymond V. Gilmartin (MBA '68)

'Who is this guy?'" Gilmartin recalls with a chuckle. His inclusive management style quickly won him fans within the company. "I met with a lot of people and asked two questions: 'What do you think are the major issues we face? And if you... View Details

01 Jan 2005
News

Nancy M. Barry, MBA 1975

competent team of practitioners, analysts, and managers from around the world. And she fostered the development of an organization that engaged the talents and commitment of network leaders. "To create real networks, you have to believe... View Details

12 Aug 2002
Research & Ideas

‘Let the Buyer Beware’ Doesn’t Protect Investors

language originally intended to inform an investor, which now protects the offerers. —D. Quinn Mills "While some analysts insist that Quattrone believed in honest research, others say he tried to bully them. `I'll have you out of here Monday morning if you say... View Details

Keywords: by D. Quinn Mills

Profile

Georges F. Doriot

strategy for supporting the war effort earned him the rank of Brigadier General. He was an outlier who believed deeply in innovation, disciplined analysis and future focus. He refused to use HBS’s vaunted case method, preferring to... View Details

01 Oct 2001
News

A Janus-Faced Reflection

The former managing editor of Fortune magazine,Walter Kiechel (MBA '76, JD '77) once said,"I hope that if you woke up a sleeping Fortune writer in the middle of the night and asked,'What is the mission of the magazine?' the answer would... View Details

Keywords: Walter Kiechel; Publishing Industries (except Internet); Information; Colleges, Universities, and Professional Schools; Educational Services

06 Nov 2018
First Look

New Research and Ideas, November 6, 2018

financial reports have strong implications for firms' future returns: a portfolio that shorts "changers" and buys "non-changers" earns up to 188 basis points per month (over 22% per year) in abnormal returns in the... View Details

Keywords: Dina Gerdeman

01 Dec 2008
News

Seth Klarman

Klarman Illustration by David Cowles While other money managers scrambled to survive the financial market meltdown, value investor extraordinaire Seth Klarman (MBA ’82), president of The Baupost Group in Boston, cautiously pursued buying... View Details

Keywords: Roger Thompson; Finance

25 Mar 2001
Research & Ideas

Who Wants to Be an Entrepreneur? [Part II]

customers' college-savings accounts. Firms like Salomon Smith Barney that manage these new so-called "529" savings plans would invest the rebates and maintain records showing enrolled families how much they had View Details

Keywords: by John S. Rosenberg

01 Dec 1996
News

Laurel without Hardy? A Lesson for Business

that makes money. Over the last decade Ford has earned more on car loans than on car sales. You can say that car loans help stimulate car sales, but you can also say that car sales help stimulate demand for car loans. The fact is, with... View Details

12 Jan 2015
Research & Ideas

Regulators Ease Up on Companies Generating Political Benefits

because of what they did, but because of what they are? That's the question that intrigued Jonas Heese, who recently joined Harvard Business School as an assistant professor in the Accounting and Management unit. While View Details

Keywords: by Michael Blanding

05 Feb 2014
Research & Ideas

Can Putin Score Olympic Gold?

in, and when they did, they saw a warm, welcoming city, with attractive facilities and convenient infrastructure. Team Great Britain also vastly exceeded expectations, earning 65 medals in the Games compared to 19 four years earlier and... View Details

Keywords: by Michael Blanding; Sports; Advertising

09 Aug 2013
Research & Ideas

Read All About It: Digital CEO Buys Traditional Media!

requirements are essential for newspapers going forward. It turns out that few companies exemplify these attributes better than Bezos's Amazon. And it's hard to think of another digital CEO who is better at managing across these three... View Details

Keywords: by Jim Aisner; Journalism & News; Publishing

24 Mar 2009
First Look

First Look: March 24, 2009

Information" (CWCI). The instructions that follow use datasets from three of the cases in the course: "Slots, Tables, and All That Jazz: Managing Customer Profitability at the MGM Grand Hotel," HBS No. 106-029;... View Details

Keywords: Martha Lagace

29 Jan 2008
First Look

First Look: January 29, 2008

potential: (1) project complexity, (2) cross-functionality, (3) temporary membership, (4) fluid team boundaries and (5) embeddedness in organizational structures. We argue that effective management of these five attributes allows not only... View Details