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  • All HBS Web  (6,801)
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Show Results For

  • All HBS Web  (6,801)
    • People  (1)
    • News  (2,520)
    • Research  (3,702)
    • Events  (51)
    • Multimedia  (75)
  • Faculty Publications  (2,671)
← Page 87 of 6,801 Results →
  • 2018
  • Article

The Role of Overbilling in Hospitals' Earnings Management Decisions

By: Jonas Heese
This paper examines the role of overbilling in hospitals’ earnings management choices. Overbilling by hospitals is a form of revenue manipulation that involves misclassifying a patient into a diagnosis-related group that yields higher reimbursement. As overbilling... View Details
Keywords: Overbilling; Accrual-based Earnings Management; Real Activities Manipulation; For-profit Hospitals; Earnings Management; Health Industry
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Heese, Jonas. "The Role of Overbilling in Hospitals' Earnings Management Decisions." European Accounting Review 27, no. 5 (2018).
  • Fall 2013
  • Article

The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers

Accounting performance measures are often argued to lead to short-sighted behavior by managers facing intertemporal decisions. We assess the association between different types of performance measures and the time horizon of business unit managers who have profit... View Details
Keywords: Management Practices and Processes; Performance Evaluation
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Bouwens, Jan, Margaret A. Abernethy, and Laurence van Lent. "The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers." Contemporary Accounting Research 30, no. 3 (Fall 2013): 925–961.
  • 2013
  • Article

Does Social Connection Turn Good Deeds into Good Feelings? On the Value of Putting the 'Social' in Prosocial Spending

By: Lara B. Aknin, Elizabeth W. Dunn, Gillian M. Sandstrom and Michael I. Norton
When are the emotional benefits of generous behavior most likely to emerge? In three studies, we demonstrate that the hedonic benefits of generous spending are most likely when spending promotes positive social connection. Study 1 shows that people feel happier after... View Details
Keywords: Money; Prosocial Spending; Social Connection; Well-being; Donations; Charitable Giving; Warm Glow; Social Relationships; Gift Giving; Happiness; Relationships; Philanthropy and Charitable Giving; Society
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Aknin, Lara B., Elizabeth W. Dunn, Gillian M. Sandstrom, and Michael I. Norton. "Does Social Connection Turn Good Deeds into Good Feelings? On the Value of Putting the 'Social' in Prosocial Spending." International Journal of Happiness and Development 1, no. 2 (2013): 155–171.

    The Psyche on Automatic: Amy Cuddy Probes Snap Judgments, Warm Feelings, and How to Become an “Alpha Dog”

    Social psychologist Cuddy, an assistant professor of business administration, investigates how people perceive and categorize others. Warmth and competence, she finds, are the two critical variables. They account for about 80 percent of our... View Details
    • March 2023
    • Supplement

    Deepa Bachu (B): Insights and Experiments at Pensaar Design

    By: Thomas Graeber, Joshua Schwartzstein and Amram Migdal
    In this case, set in June 2019 in Bangalore, Karnataka, India, Deepa Bachu of Pensaar Design and her team work with client ITC Ltd. to use design thinking and behavioral experiments to improve workplace safety and strive toward the company’s zero-accident goal. The... View Details
    Keywords: Buildings and Facilities; Design; Training; Working Conditions; Business or Company Management; Production; Business Processes; Corporate Social Responsibility and Impact; Outcome or Result; Performance Improvement; Programs; Business and Stakeholder Relations; Groups and Teams; Labor and Management Relations; Rank and Position; Safety; Attitudes; Behavior; Motivation and Incentives; Trust; Well-being; Consulting Industry; Pulp and Paper Industry; Manufacturing Industry; India
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    Graeber, Thomas, Joshua Schwartzstein, and Amram Migdal. "Deepa Bachu (B): Insights and Experiments at Pensaar Design." Harvard Business School Supplement 923-034, March 2023.
    • 2010
    • Working Paper

    Agency Revisited

    By: Ramon Casadesus-Masanell and Daniel F. Spulber
    The article presents a comprehensive overview of the principal-agent model that emphasizes the role of trust in the agency relationship. The analysis demonstrates that the legal remedy for breach of duty can result in a full-information efficient outcome eliminating... View Details
    Keywords: Ethics; Contracts; Agency Theory; Mathematical Methods; Behavior; Trust
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    Casadesus-Masanell, Ramon, and Daniel F. Spulber. "Agency Revisited." Harvard Business School Working Paper, No. 10-082, March 2010.
    • Article

    How Real Sales Learning Happens: In the Flow of Work

    By: Yuchun Lee, Mark Magnacca and Frank V. Cespedes
    Most learning in sales is through peer learning in task-specific contexts, and the effects are cumulative because modeling behavior is a big driver of how salespeople develop. This is very different from the experience in most training seminars, especially if the... View Details
    Keywords: Sales; Learning; Training; Performance
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    Lee, Yuchun, Mark Magnacca, and Frank V. Cespedes. "How Real Sales Learning Happens: In the Flow of Work." Learning Solutions (February 15, 2021).
    • May 2018
    • Case

    Kaiser Permanente Colorado: Primary Care Plus

    By: Robert S. Kaplan and Mahek A. Shah
    A geriatrician in Kaiser Permanente’s Colorado region is concerned with the high and growing cost of treating the elderly population. She introduces a new care model, Primary Care Plus, using an interdisciplinary team of a primary care doctor, palliative care... View Details
    Keywords: Primary Health Care; Elderly Patients; Integrated Practice Unit; Interdisciplinary Care; Health Care and Treatment; Age; Cost Management; Performance Improvement; Health Industry; United States; Colorado
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    Kaplan, Robert S., and Mahek A. Shah. "Kaiser Permanente Colorado: Primary Care Plus." Harvard Business School Case 118-053, May 2018.

      David Shin

      David Shin is a doctoral student in the Organizational Behavior program jointly offered by Harvard Business School and the Department of Sociology at Harvard University. His research explores how technological innovation shapes relationships at work, particularly as it... View Details
      • 17 Aug 2023
      • Research & Ideas

      ‘Not a Bunch of Weirdos’: Why Mainstream Investors Buy Crypto

      ability to examine financial information and the decisions of crypto and non-crypto investors to make comparisons. The breadth of the data also allowed the team to compare crypto investing behavior to traditional investment vehicles by... View Details
      Keywords: by Ben Rand
      • 17 Aug 2020
      • Research & Ideas

      What the Stockdale Paradox Tells Us About Crisis Leadership

      now is that our intrinsic survival mechanisms—such basic behaviors as how to enter a building, or bring in the mail, or greet a friend—require conscious thought in a way they have not since toddlerhood. The services and businesses that... View Details
      Keywords: by Boris Groysberg and Robin Abrahams
      • 15 Aug 2023
      • News

      Twelve Alumnae Named to Forbes 50 Over 50

      The third annual 50 Over 50 list, published by Forbes, includes 12 HBS alumnae. Whether self-made entrepreneurs, astronauts, or investors, the recipients are recognized for the variety of ways in which they are all changing the world. Below is a list of those alumnae... View Details
      Keywords: Publishing Industries (except Internet); Information

        Michael I. Norton

        Michael I. Norton is the Harold M. Brierley Professor of Business Administration at the Harvard Business School. He holds a B.A. in Psychology and English from Williams College and a Ph.D. in Psychology from Princeton University. Prior to joining HBS, Professor... View Details

        Keywords: advertising; consumer products; e-commerce industry; marketing industry; nonprofit industry
        • 2010
        • Working Paper

        The Influence of Prior Industry Affiliation on Framing in Nascent Industries: The Evolution of Digital Cameras

        New industries sparked by technological change are characterized by high uncertainty. In this paper we explore how a firm's conceptualization of products in this context, as reflected by product feature choices, is influenced by prior industry affiliation. We study... View Details
        Keywords: Experience and Expertise; Technological Innovation; Product Launch; Market Entry and Exit; Industry Growth; Product Development; Behavior; Competitive Strategy; Electronics Industry
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        Benner, Mary J., and Mary Tripsas. "The Influence of Prior Industry Affiliation on Framing in Nascent Industries: The Evolution of Digital Cameras." Harvard Business School Working Paper, No. 11-007, July 2010. (Revised December 2010.)
        • Article

        Waves in Ship Prices and Investment

        By: Robin Greenwood and Samuel G. Hanson
        We study the link between investment boom and bust cycles and returns on capital in the dry bulk shipping industry. We show that high current ship earnings are associated with high used ship prices and heightened industry investment in new ships, but forecast low... View Details
        Keywords: Business Earnings; Price; Investment; Shipping Industry
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        Greenwood, Robin, and Samuel G. Hanson. "Waves in Ship Prices and Investment." Quarterly Journal of Economics 130, no. 1 (February 2015): 55–109.
        • December 2004 (Revised December 2005)
        • Case

        Nectar: Making Loyalty Pay

        By: John A. Deighton
        Loyalty Management UK (LMUK) manages British supermarket chain Sainsbury's frequent-shopper card program, called Nectar. LMUK uses Sainsbury's sponsorship as the magnet to attract other retailers into a profitable, multisponsor loyalty network. Examines the economics... View Details
        Keywords: Customer Focus and Relationships; Business or Company Management; Supply Chain Management; Marketing Strategy; Networks; Marketing Channels; Advertising Campaigns; Outcome or Result; Growth and Development; Retail Industry; Great Britain
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        Deighton, John A. "Nectar: Making Loyalty Pay." Harvard Business School Case 505-031, December 2004. (Revised December 2005.) (request a courtesy copy.)
        • 29 Nov 2013
        • News

        Money advice: Don't spend less, spend smarter

        • 31 Aug 2021
        • News

        Impact of Returning to Offices on Employee, Manager Morale and Productivity

        • July 2008
        • Article

        Harnessing Our Inner Angels and Demons: What We Have Learned About Want/Should Conflicts and How That Knowledge Can Help Us Reduce Short-Sighted Decision Making

        By: Katherine L. Milkman, Todd Rogers and Max Bazerman
        Although observers of human behavior have long been aware that people regularly struggle with internal conflict when deciding whether to behave responsibly or indulge in impulsivity, psychologists and economists did not begin to empirically investigate this type of... View Details
        Keywords: Decision Choices and Conditions; Ethics; Policy; Behavior; Conflict and Resolution
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        Milkman, Katherine L., Todd Rogers, and Max Bazerman. "Harnessing Our Inner Angels and Demons: What We Have Learned About Want/Should Conflicts and How That Knowledge Can Help Us Reduce Short-Sighted Decision Making." Perspectives on Psychological Science 3, no. 4 (July 2008).
        • 2007
        • Working Paper

        Harnessing Our Inner Angels and Demons: What We Have Learned About Want/Should Conflicts and How That Knowledge Can Help Us Reduce Short-Sighted Decision Making

        By: Katherine L. Milkman, Todd Rogers and Max H. Bazerman
        Although observers of human behavior have long been aware that people regularly struggle with internal conflict when deciding whether to behave responsibly or indulge in impulsivity, psychologists and economists did not begin to empirically investigate this type of... View Details
        Keywords: Decision Choices and Conditions; Ethics; Policy; Behavior; Conflict and Resolution
        Citation
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        Milkman, Katherine L., Todd Rogers, and Max H. Bazerman. "Harnessing Our Inner Angels and Demons: What We Have Learned About Want/Should Conflicts and How That Knowledge Can Help Us Reduce Short-Sighted Decision Making." Harvard Business School Working Paper, No. 08-020, September 2007.
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