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Publications

Publications

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  • All HBS Web  (2,223)
    • People  (3)
    • News  (296)
    • Research  (1,640)
    • Events  (3)
    • Multimedia  (1)
  • Faculty Publications  (852)

Show Results For

  • All HBS Web  (2,223)
    • People  (3)
    • News  (296)
    • Research  (1,640)
    • Events  (3)
    • Multimedia  (1)
  • Faculty Publications  (852)
← Page 86 of 2,223 Results →
  • 08 Nov 2016
  • First Look

November 8, 2016

https://www.hbs.edu/faculty/Pages/item.aspx?num=51879 Structural GARCH: The Volatility-Leverage Connection By: Engle, Robert F., and Emil N. Siriwardane Abstract—During the financial crisis, financial firm... View Details
Keywords: Sean Silverthorne
  • 02 Jun 2010
  • First Look

First Look: June 2

sold, inventory, and gross margin (defined here as the ratio of sales to cost of goods sold) as three endogenous variables. We construct a simultaneous equations model, estimated using public financial and non-financial data, to provide... View Details
Keywords: Martha Lagace
  • 15 May 2012
  • First Look

First Look: May 15

company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC's Japanese affiliate and one of Japan's largest audit firms. In May 2006, the Japanese Financial Services Agency (FSA) suspended ChuoAoyama for two months... View Details
Keywords: Carmen Nobel
  • 11 Jan 2011
  • First Look

First Look: Jan. 11

models and evaluating their efficacy in standalone fashion—just as engineers test new technologies or products. However, the success or failure of a company's business model depends largely on how it interacts with those of the other players in the industry. (Almost... View Details
Keywords: Sean Silverthorne
  • 12 Feb 2019
  • First Look

New Research and Ideas, February 12, 2019

in the positive mood benefits of financial generosity. Consistent with past research, participants who were randomly assigned to purchase items for others (vs. themselves) reported greater positive affect. Contrary to predictions, using... View Details
Keywords: Dina Gerdeman
  • 13 Jun 2014
  • News

The Art of Effecting Change

the last 10 to 15 years educating myself on art history and contemporary artists." Evans's philanthropic work also extends to HBS, where she and Bruce, both financial aid recipients, paid forward the assistance they received in the form... View Details
Keywords: Jill Radsken; Arts, Entertainment
  • 20 Sep 2021
  • Blog Post

Student Spotlight: Summer Internships in Business and Environment

that improves our environment, strengthens our communities, empowers our people, and delivers performance for our clients. Clark's role prior to HBS was a Manager (Solutions Analysis) at Resource Environmental Solutions LLC. Devon Sanford... View Details
  • 24 Sep 2014
  • Op-Ed

The ABCs of Addressing Climate Change (From a Business Perspective)

It's Climate Week in New York City. The schedule features a UN Climate Summit, a People's Climate March, the Clinton Global Initiative, substantial criticism of the whole endeavor, and plenty of agitated interaction. There is a lot of noise here. How can businesses cut... View Details
Keywords: by John Macomber; Energy; Utilities
  • 01 Feb 1997
  • News

OPM Celebrates 21st Anniversary at Gala Florida Reunion

focused on the phenomenon of bankruptcy. A consultant to or board member of numerous corporations, financial institutions, and government agencies over the years, Hayes expressed his aversion to Chapter 11 proceedings for companies trying... View Details
  • 05 Aug 2014
  • News

A Diversified Portfolio

directors—that made it an easy decision for me to join the fund," says Hammond. "I know from my teaching and consulting experience that diversity leads to higher performance and better financial results."... View Details
Keywords: Constantine von Hoffman
  • 19 May 2003
  • Research & Ideas

Expensing Options Won’t Hurt High Tech

(One cure for stock option abuse, say proponents, is to change accounting rules so that option grants are reflected in a company's principal financial statements. High-tech start-ups blister at that idea, saying it would harm their... View Details
Keywords: by Zvi Bodie, Robert S. Kaplan & Robert C. Merton
  • 25 Feb 2017
  • Blog Post

3 Reasons I Chose to Attend HBS

and diversity of experiences of its students and faculty. The case method – When I was applying to business schools, I reviewed all of the formal performance evaluations that I had received while working as a consultant. One of the items... View Details
  • 01 Feb 1998
  • News

Kicking Off a Startup: Jennifer Rottenberg (MBA '96)

way, the league is planning to debut in 2000. "The gold medal performance of the U.S. women's soccer team at the 1996 Olympics showcased our talented players to the nation and the world," says the NSA's development consultant, Jennifer... View Details
Keywords: Nancy O. Perry
  • January 2024
  • Supplement

Accounting Red Flags or Red Herrings at Catalent? (B)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Pharmaceutical Industry; Accounting Industry; United States
Citation
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Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (B)." Harvard Business School Supplement 124-055, January 2024.
  • 10 Mar 2014
  • Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

changes had any impact in the lead-up to the financial crisis. HBS Associate Professor Suraj Srinivasan and Harvard Law School Professor John C. Coates leverage the benefit of hindsight to assess research findings from over 120 papers in... View Details
Keywords: by Julia Hanna; Accounting; Banking
  • 2010
  • Working Paper

Just Say No to Wall Street: Putting A Stop to the Earnings Game

By: Joseph Fuller and Michael C. Jensen

Putting an end to the "earnings game" requires that CEOs reclaim the initiative by avoiding earnings guidance and managing expectations in such a way that their stocks trade reasonably close to their intrinsic value. In place of earnings forecasts, management should... View Details

Keywords: Stocks; Performance Expectations; Goals and Objectives; Risk and Uncertainty; Growth and Development Strategy; Decisions; Risk Management; Budgets and Budgeting; Earnings Management; Value; Projects
Citation
SSRN
Related
Fuller, Joseph, and Michael C. Jensen. "Just Say No to Wall Street: Putting A Stop to the Earnings Game." Harvard Business School Working Paper, No. 10-090, April 2010.
  • 18 Dec 2018
  • First Look

New Research and Ideas, December 18, 2018

Capabilities: A Meso Model of Sustained Innovation and Superior Firm Performance By: Harvey, Jean-François, Henrik Bresman, and Amy C. Edmondson Abstract—This paper complements the manager-centered analysis of dynamic capabilities with a... View Details
Keywords: Dina Gerdeman
  • 01 Dec 1997
  • News

Growing Together

sites and perform other labor-intensive high-tech work. A year later, that company is up and running. CitySoft (www.citysoft.com), which harnesses the computer skills of young adults from low-income Boston neighborhoods, has just... View Details
Keywords: Marguerite Rigoglioso and Nancy O. Perry
  • 30 Sep 2014
  • First Look

First Look: September 30

and high levels of press freedom. We further demonstrate that suppliers perform better when they serve buyers located in countries where consumers are wealthy and socially conscious. Taken together, these findings suggest the importance... View Details
Keywords: Sean Silverthorne
  • 15 Dec 2008
  • Research & Ideas

The Surprisingly Successful Marriages of Multinationals and Social Brands

markets faster through the existing distribution network of the acquirer, or through the ability to invest quickly in significantly expanded facilities. Compared to an IPO, it allows the careful delineation of accountability and performance. An IPO puts pressure on the... View Details
Keywords: by Sarah Jane Gilbert; Consumer Products; Food & Beverage
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