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  • All HBS Web  (6,754)
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    • News  (1,687)
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    • Events  (36)
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  • Article

The Formation and Role of Reputation and Litigation in the Auditor-Manager Relationship

By: S. Datar and M. Alles
Keywords: Reputation; Lawsuits and Litigation; Relationships; Management; Accounting Audits
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Datar, S., and M. Alles. "The Formation and Role of Reputation and Litigation in the Auditor-Manager Relationship." Journal of Accounting, Auditing & Finance 14, no. 4 (Fall 1999): 401–428.
  • Web

The Intersection of Public Relations and Photography | Baker Library | Bloomberg Center | Harvard Business School

co-founder of the ad agency Batten, Barton, Durstine & Osborn, secured the U.S. Steel advertising account in 1935. Barton recognized that executives of U.S. Steel subsidiaries,... View Details
  • 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.)
  • November 2004 (Revised June 2006)
  • Case

Hala Madrid: Managing Real Madrid Club de Futbol, the Team of the Century

Florentino Perez, the president of Real Madrid, a leading European soccer team, is preparing for a press conference in which he will be asked about his plans for the coming season. Economic success and some sports mishaps during the prior season represent the scenario... View Details
Keywords: Decisions; Strategic Planning; Value Creation; Risk Management; System; Budgets and Budgeting; Sports Industry; Spain
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Martinez-Jerez, Francisco de Asis, and Rosario de Albornoz. "Hala Madrid: Managing Real Madrid Club de Futbol, the Team of the Century." Harvard Business School Case 105-013, November 2004. (Revised June 2006.)
  • 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.)
  • 2010
  • Working Paper

Lawful but Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector

By: Malcolm S. Salter
This paper describes how the gaming of society's rules by corporations contributes to the problem of institutional corruption in the world of business. "Gaming" in its various forms involves the use of technically legal means to subvert the intent of society's rules in... View Details
Keywords: Crime and Corruption; Civil Society or Community; Competitive Advantage; Earnings Management; Trust; Law; Performance; Investment Funds; Private Sector; Behavior; Relationships; Goals and Objectives
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Salter, Malcolm S. "Lawful but Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector." Harvard Business School Working Paper, No. 11-060, December 2010.
  • Research Summary

Research Interests

Research interests are focused on issues of innovation and productivity as they relate to improved outcomes in biotechnology and pharmaceutical R and D. These span topics from decision-making, organizational structure and communication, to the development of novel... View Details

  • 03 Jan 2019
  • Working Paper Summaries

Financing the Response to Climate Change: The Pricing and Ownership of US Green Bonds

Keywords: by Malcolm Baker, Daniel Bergstresser, George Serafeim, and Jeffrey Wurgler
  • 02 Feb 2011
  • Working Paper Summaries

Lawful but Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector

Keywords: by Malcolm S. Salter; Financial Services
  • 31 Mar 2023
  • Video

Dorivac: Satchu-Burgstone Runner-Up Prize Winner, Student Business Track, 2023 New Venture Competition

  • 06 Apr 2021
  • Working Paper Summaries

The World Management Survey at 18: Lessons and the Way Forward

Keywords: by Daniela Scur, Raffaella Sadun, John Van Reenen, Renata Lemos, and Nicholas Bloom
  • 28 Jun 2021
  • News

Expert Q&A: What is your preferred method of redeeming rewards on rewards credit cards?

  • 24 Sep 2016
  • News

Popular acceptance of inequality due to brute luck and support for classical benefit-based taxation

  • March 2017 (Revised March 2019)
  • Case

Ant Financial (A)

By: Feng Zhu, Ying Zhang, Krishna G. Palepu, Anthony K. Woo and Nancy Hua Dai
Headquartered in Hangzhou (China), Ant Financial has grown into a fintech “Unicorn.” The fintech empire that the company established spanned verticals such as mobile and online payment (Alipay), money market fund (Yu’e Bao), wealth management (Ant Fortune),... View Details
Keywords: Growth and Development Strategy; Global Strategy; Finance; Opportunities; Financial Services Industry; Technology Industry
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Zhu, Feng, Ying Zhang, Krishna G. Palepu, Anthony K. Woo, and Nancy Hua Dai. "Ant Financial (A)." Harvard Business School Case 617-060, March 2017. (Revised March 2019.)
  • Article

Discussion of Earnings-based Bonus Plans and Earnings Management by Business Unit Managers

By: Paul M. Healy
Keywords: Management; Compensation and Benefits; Earnings Management
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Healy, Paul M. "Discussion of Earnings-based Bonus Plans and Earnings Management by Business Unit Managers." Journal of Accounting & Economics 26, nos. 1-3 (January 1999).

    Yuan Zou

    Yuan Zou is an assistant professor in the Accounting and Management unit. She teaches Financial Reporting and Control (FRC) in the MBA required curriculum.

    Professor Zou conducts theoretically-motivated empirical studies aimed at furthering the understanding... View Details

    • January 15, 2002
    • Editorial

    Enron failures show U.S. auditing system is in dire need of big change

    By: G. Loewenstein, D. A. Moore and M. H. Bazerman
    Keywords: Accounting Audits
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    Loewenstein, G., D. A. Moore, and M. H. Bazerman. "Enron failures show U.S. auditing system is in dire need of big change." Pittsburgh Post-Gazette (January 15, 2002), p. 11–C.
    • December 2020 (Revised June 2021)
    • Case

    France Télécom (A): A Challenging Restructuring

    By: Cynthia A. Montgomery and Ashley V. Whillans
    These cases explore the impacts of industry shocks, resulting corporate actions that had a devastating impact on employees, and the legal conviction of corporate leaders for “institutional harassment."

    This case series follows the evolution of France... View Details
    Keywords: Health & Wellness; Human Resource Management; Strategic Change; Leadership & Corporate Accountability; Leadership And Change Management; Leadership And Managing People; Change; Restructuring; Crime and Corruption; Ethics; Health; Human Capital; Human Resources; Labor; Labor and Management Relations; Labor Unions; Law; Social Psychology; Strategy; Leadership; Leadership Style; Organizations; Problems and Challenges; Relationships; Crisis Management; Organizational Culture; Employees; Well-being; Telecommunications Industry; Europe; European Union
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    Montgomery, Cynthia A., and Ashley V. Whillans. "France Télécom (A): A Challenging Restructuring." Harvard Business School Case 721-420, December 2020. (Revised June 2021.)
    • January 2025 (Revised March 2025)
    • Case

    Creating Value by Splitting Aster: Can One Minus One Equal Two?

    By: V.G. Narayanan and Kairavi Dey
    Aster DM Healthcare (Aster), founded by Dr. Azad Moopen in 1987, is a prominent healthcare conglomerate with operations spanning hospitals, clinics, retail pharmacies, and diagnostic centers across India and the GCC. After its 2018 listing on India’s National Stock... View Details
    Keywords: Corporate Governance; Corporate Accountability; Leadership; Change Management; Mergers and Acquisitions; Restructuring; Negotiation; Valuation; Health Industry; Asia; India; Middle East; United Arab Emirates
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    Narayanan, V.G., and Kairavi Dey. "Creating Value by Splitting Aster: Can One Minus One Equal Two?" Harvard Business School Case 125-069, January 2025. (Revised March 2025.)
    • 01 Dec 2002
    • News

    Secretary of Labor Elaine Chao Advises New MBA Students on Business Values

    Dean Kim B. Clark for founding the Leadership and Values Initiative, an effort that for the last two years has sought to more fully integrate the School's community standards of integrity and honesty, respect for others, and personal... View Details
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