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  • 08 Mar 2019
  • Blog Post

Reclaiming Feminism: A Celebration of International Women’s Day

In honor of International Women's Day, the Women's Student Association set out to reclaim the word 'feminism'. They reached out to the HBS community to find out what the word... View Details
  • October 1993 (Revised June 1997)
  • Case

Champion International

By: David F. Hawkins
Management must decide which first quarter's earnings numbers to report. The company is classified by its securities market as a "growth" company. The corporate controller prefers a quarterly earnings figure that represents a decline in earnings. View Details
Keywords: Problems and Challenges; Financial Reporting; Judgments; Leadership; Management Teams; Corporate Disclosure
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  • 01 Aug 2017
  • First Look

First Look at New Research and Ideas, August 1

the world. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=49090 Private Equity and Financial Fragility During the Crisis By: Bernstein, Shai, Josh Lerner, and Filippo Mezzanotti Abstract—Do private equity firms... View Details
Keywords: Sean Silverthorne
  • 26 Apr 2011
  • First Look

First Look: April 26

  PublicationsManagement Accounting: Information for Decision Making and Strategy Execution Authors:Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young Publication:. Pearson Education, Inc., 2011 Abstract An approach View Details
Keywords: Sean Silverthorne
  • 12 Nov 2015
  • Research & Ideas

Can Consumers be Trusted with Their Own Health Care?

Consumers today have more control than ever over the way they choose goods and services—from browsing freely at grocery stores to managing their own financial assets. Perhaps consumers should also have a... View Details
Keywords: by Dina Gerdeman; Health
  • 24 May 2011
  • First Look

First Look: May 24

Disclosure: Accountability or Greenwashing? Authors:Christopher Marquis and Michael W. Toffel Abstract Despite the increase in corporate environmental disclosure, there remains substantial heterogeneity in the extent View Details
Keywords: Sean Silverthorne
  • 12 Oct 1999
  • Research & Ideas

Women Leading Business: A New Kind of Conversation

international flavor to this program. EE: Who are some of the HBS faculty and the issues they will be discussing in the 1999 Executive Forum? Hart: We'll be kicking off with Nancy Koehn discussing revolutions in commerce, particularly in... View Details
Keywords: Re: Myra M. Hart & Cynthia A. Montgomery
  • 26 Apr 2016
  • First Look

April 26

similar results for the setting of executive compensation and financial accounting misconduct. Finally, we outline some managerial and policy implications to blunt these... View Details
Keywords: Sean Silverthorne
  • 03 Aug 2010
  • First Look

First Look: August 3

is that trying to negotiate all terms in a term sheet will be less effective than focusing on the terms that are most important to the specific entrepreneur in question, taking into View Details
Keywords: Martha Lagace
  • 01 Jul 2019
  • What Do You Think?

Are Super Stretch Goals Only for the Very Young?

introduction of stretch goals was also accompanied by both positive and negative incentives. The message to the frontline, whether intentional or not, was hit the goal; don’t necessarily tell us how you did... View Details
Keywords: by James Heskett
  • December 1992 (Revised March 1997)
  • Case

Peoria Engine Plant (A)

By: Robert S. Kaplan and Amy P. Hutton
Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
Keywords: Cost Management; Cost Accounting; Budgets and Budgeting; Earnings Management; Reports; Financial Reporting; Management Analysis, Tools, and Techniques; Performance Improvement; Performance Productivity; Factories, Labs, and Plants; Auto Industry
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  • Article

Core Earnings: New Data and Evidence

By: Ethan Rouen, Eric C. So and Charles C.Y. Wang
Using a novel dataset, we show that components of firms' GAAP earnings stemming from ancillary business activities or transitory shocks are significant in frequency and magnitude. These components have grown over time and are dispersed across various sections of the... View Details
Keywords: Core Earnings; Transitory Earnings; Non-operating Earnings; Quantitative Disclosures; Equity Valuation; Big Data; Business Earnings; Financial Reporting; Valuation; Analytics and Data Science
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  • July 2002 (Revised April 2003)
  • Case

Computer Associates International, Inc.: Governance and Investor Communication Challenge

By: Paul M. Healy and Krishna G. Palepu
Sanjay Kumar, the CEO of Computer Associates, faces investor communication challenges following the company's implementation of a new business model and the accompanying change method used to recognize revenue. Despite management's confidence that the new business... View Details
Keywords: Business Earnings; Earnings Management; Stock Shares; Problems and Challenges; Communication Strategy; Accrual Accounting; Business Model; Budgets and Budgeting; Corporate Governance; Revenue; Computer Industry; Information Technology Industry
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  • 28 Jun 2011
  • First Look

First Look: June 28

  PublicationsManager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers Authors:Francois Brochet, Lucile Faurel, and Sarah McVay Publication:Journal of Accounting Research (forthcoming) Abstract We investigate... View Details
Keywords: Sean Silverthorne
  • 03 Nov 2009
  • First Look

First Look: Nov. 3

self-report of the licensee. The self-reporting aspect of the environment gives rise to demand for auditing by the licensor or third-party attestation by the licensee. We characterize the optimal royalty contract, View Details
Keywords: Martha Lagace
  • 03 Apr 2012
  • First Look

First Look: April 3

auditor for both the financial and nonfinancial information contained in the integrated report, but these are covered by separate assurance opinions. Among the challenges of providing an integrated audit is getting the internal... View Details
Keywords: Carmen Nobel
  • 13 Feb 2013
  • Research & Ideas

5 Weight Loss Tips From Behavioral Economists

the data showed that customers tended to order a higher percentage of "should" items (like leafy greens) and a lower percentage of "want" items (like candy bars) the further in advance they placed an order. For a detailed View Details
Keywords: by Carmen Nobel
  • 18 Nov 2008
  • First Look

First Look: November 18, 2008

reported accounting problems in early 2007. The resulting liquidity crisis forced the company to file for Chapter 11 bankruptcy protection. According to the Bankruptcy Examiner... View Details
Keywords: Martha Lagace
  • 04 May 2020
  • Research & Ideas

Predictions, Prophets, and Restarting Your Business

brand and strategy. Managers must manage. In an extended disruption, it may even be in your long-term interest to find supply alternatives for a customer. Few quota-carrying salespeople will or can do that. Use data, don’t hoard it... View Details
Keywords: by Frank V. Cespedes
  • 25 Oct 2006
  • Op-Ed

Fixing Executive Options: The Veil of Ignorance

the vesting period—appears to vitiate many of the benefits of incentive alignment. How might option compensation be refashioned to deliver the benefits without the distortions? Perhaps the answer View Details
Keywords: by Mihir Desai & Joshua Margolis