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May 2021 (Revised May 2022)
Case

Headspace vs. Calm: A Mindful Competition

By: Ayelet Israeli and Anne Wilson

By 2021, the mindfulness app wars reached their apex. Over 2,000 meditation apps were available to consumers, but two apps, Headspace and Calm, dominated the space, jointly holding about 70% of the total market. Headspace had established itself as the approachable... View Details

Keywords: Marketing Communication; Integrated Strategy; Brand; Brand ＆ Product Management; Brand Communication; Brand Differentiation; Brand Building; Brand Management; E-Commerce Strategy; Ecommerce; App; App Development; Applications; COVID; COVID-19; Pandemic; Pricing; Pricing Strategy; Subscription Model; Subscription; Partnerships; Strategic Partnerships; B2B Vs. B2C; B2B; Health ＆ Wellness; Wellbeing; Digitization; Commoditization; Mobile App; Mobile App Industry; Mobile Healthcare; Mobile Marketing; Digital Brand; Digital Health; Consumer Health; Apps; Online Business; Online Competition; Online Community; Online Entertainment; Entertainment And Leisure; Meditation; Marketing; Marketing Communications; Brands and Branding; Price; Strategy; Competition; Competitive Strategy; Competitive Advantage; Partners and Partnerships; Health; Well-being; Mobile and Wireless Technology; Communication; Communication Strategy; Disruption; Consumer Behavior; Digital Marketing; E-commerce; Applications and Software; Health Industry; Technology Industry; Communications Industry; United States; North America; United Kingdom

August 2010
Supplement

Batson International, S.A. (B)

By: David F. Hawkins

A surprise internal audit of a division's accounting practices reveals a number of possible earnings management and accounting irregularities. View Details

Keywords: Accounting Audits; Earnings Management; Financial Reporting; International Accounting; Standards; United States

August 2010 (Revised August 2011)
Case

Batson International, S.A. (A)

By: David F. Hawkins

Management seeking to make up a shortfall in interim period earnings is seeking an accounting solution to close the gap. View Details

Keywords: Earnings Management; Financial Reporting; International Accounting; Financial Management; Standards; United States

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

November 2010 (Revised December 2010)
Case

Electro, Inc.

By: David F. Hawkins

CFO of U.S. company preparing for U.K. analyst meetings reviews his company's 2008 earnings per share calculations. View Details

Keywords: Business Earnings; Financial Reporting; International Accounting; Standards; United Kingdom; United States

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November 1994 (Revised April 2012)
Case

National Electric Corporation

By: David F. Hawkins and Norman Bartczak

A company meets financial analysis year-end earnings per share estimates, which have been progressively lowered during the year. View Details

Keywords: Goals and Objectives; Quality; Business Earnings; Stock Shares; Analysis

Research Summary

Sell-Side Analysts and Legacy Spinoffs

This paper investigates how well analysts do at evaluating spinoffs of legacy businesses vis-à-vis other spinoffs. Analysts appear to be far more conservative in the earnings forecasts they make for legacy businesses and their parents than they are for... View Details

January 2011 (Revised July 2011)
Case

Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants

By: David F. Hawkins

Analyst questions the value of accounting measurement of earnings per share and stock option costs for equity valuation purposes. View Details

Keywords: Earnings Management; Business Earnings; Employee Stock Ownership Plan; Stock Shares; Employee Ownership; Stock Options; Equity; Accounting Audits; Valuation; Profit Sharing; Accounting 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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2010
Working Paper

Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster

By: Nelson P. Repenning and Rebecca Henderson

Much recent work in strategy and popular discussion suggests that an excessive focus on "managing the numbers"—delivering quarterly earnings at the expense of longer-term investments—makes it difficult for firms to make the investments necessary to build competitive... View Details

Keywords: Investment; Performance Improvement; Competitive Advantage; Earnings Management; Management Practices and Processes; Revenue; Quality; Competency and Skills; Motivation and Incentives; Auto Industry; United States

2021
Working Paper

Being the Boss: Gig Workers' Value of Flexible Work

By: Laura Katsnelson and Felix Oberholzer-Gee

Workers who join the gig economy face a challenging trade-off. Gig work provides worktime flexibility and a sense of being one’s own boss, but gig workers forgo certain protections that employees enjoy. In this paper, we study the work patterns of a large sample of... View Details

Keywords: Gig Workers; Flexible Work Arrangements; Worker Welfare; Labor; Governing Rules, Regulations, and Reforms

May 2014
Case

Groupon, Inc.

By: Krishna G. Palepu, Blythe J. McGarvie and James Weber

Internet coupon site "Groupon" grew revenues rapidly and went public, but struggled to impress investors or operate profitably. Did it have a sustainable business model? Groupon sold coupons called Groupons which purchasers used to acquire goods or services at... View Details

Keywords: Accounting; Corporate Governance; Entrepreneurship; Financial Management; Financial Reporting; Financial Statements; Organizational Culture; Strategy; Web Services Industry; United States

November 1999 (Revised June 2011)
Background Note

Accounting for Foreign Operations

By: David F. Hawkins

Students are required to compute and explain the quality annual earnings per share figures and major differences between managing domestic and global operations. View Details

Keywords: Business Earnings; Financial Statements; International Accounting; Globalized Firms and Management

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

November 2019
Case

Gillette: Cutting Prices to Regain Share

By: Benjamin C. Esty and Daniel Fisher

After losing market share to low-priced competitors such as Harry’s and Dollar Shave Club for several years, Gillette decided to fight back by launching new products and increasing advertising. When these efforts failed to stem the losses, Gillette decided to cut the... View Details

Keywords: Marketing Strategy; Product Positioning; Business Strategy; Competition; Price; Public Equity; Retail Industry; Consumer Products Industry; United States

September 2009 (Revised September 2010)
Case

Genzyme Center (A)

By: Michael W. Toffel and Aldo Sesia

Genzyme Corporation is in the midst of planning its new corporate headquarters, which incorporates many innovative green building features. After learning that the building as planned would likely earn a LEED Silver rating, an intermediate score in the LEED green... View Details

Keywords: Green Building; LEED Rating System; Economic And Environmental Performance; Program Evaluation And Assessment; Tradeoffs Between Process- And Performance Standards; Buildings and Facilities; Business Headquarters; Governing Rules, Regulations, and Reforms; Standards; Corporate Social Responsibility and Impact; Performance Improvement; Environmental Sustainability; Pollutants; Green Technology Industry

04 Dec 2018
First Look

New Research and Ideas, December 4, 2018

includes analytics scholars interested in healthcare and healthcare practitioners interested in analytics. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55291 forthcoming Accounting Review Who Consumes Firm Disclosures? Evidence from View Details

Keywords: Dina Gerdeman

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

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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April 2021
Case

Glass-Shattering Leaders: Barbara Hackman Franklin

By: Boris Groysberg and Colleen Ammerman

Barbara Hackman Franklin was one of the first women to earn an MBA from Harvard Business School. She went on to break barriers in the private and public sectors, rising to leadership positions in business and government. In the 1970s, she led a successful White House... View Details

Keywords: Glass Ceiling; Leadership; Gender; Power and Influence

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