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Show Results For
- All HBS Web
(2,174)
- People (50)
- News (722)
- Research (995)
- Events (8)
- Multimedia (20)
- Faculty Publications (486)
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- 2017
- Working Paper
Economic Uncertainty and Earnings Management
By: Luke C.D. Stein and Charles C.Y. Wang
In the presence of managerial short-termism and asymmetric information about skill and effort provision, firms may opportunistically shift earnings from uncertain to more certain times. We document empirically that when financial markets are less certain about a firm's... View Details
Keywords: Discretionary Accruals; Uncertainty; Implied Volatility; Earnings Response Coefficient; Risk and Uncertainty; Earnings Management; Financial Markets
Stein, Luke C.D., and Charles C.Y. Wang. "Economic Uncertainty and Earnings Management." Harvard Business School Working Paper, No. 16-103, March 2016. (Revised April 2017.)
- Article
Earnings Dynamics and Measurement Error in Matched Survey and Administrative Data
By: Dean Hyslop and Wilbur Townsend
This article analyzes earnings dynamics and measurement error using a matched longitudinal sample of individuals’ survey and administrative earnings. In line with previous literature, the reported differences are characterized by both persistent and transitory factors.... View Details
Keywords: Earnings Dynamics; Measurement Error; Panel Data; Validation Study; Business Earnings; Measurement and Metrics; Forecasting and Prediction
Hyslop, Dean, and Wilbur Townsend. "Earnings Dynamics and Measurement Error in Matched Survey and Administrative Data." Journal of Business & Economic Statistics 38, no. 2 (2020).
- January 1978 (Revised March 1988)
- Background Note
Quality of Earnings
By: David F. Hawkins
Presents a discussion of earnings quality --characteristics, relationship to earnings multiple, application and measurement, volatility and risk, as they affect earnings quality. View Details
Hawkins, David F. "Quality of Earnings." Harvard Business School Background Note 178-126, January 1978. (Revised March 1988.)
- 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
Heese, Jonas. "The Role of Overbilling in Hospitals' Earnings Management Decisions." European Accounting Review 27, no. 5 (2018).
- December 1999 (Revised April 2012)
- Background Note
Earnings Per Share
By: David F. Hawkins
Discusses accounting rules for earnings per share measurement. The U.S. approach is described in detail and non-U.S. practices are briefly covered. A rewritten version of an earlier note. View Details
Keywords: Business Earnings; Stock Shares; Profit; Governing Rules, Regulations, and Reforms; Measurement and Metrics; United States
Hawkins, David F. "Earnings Per Share." Harvard Business School Background Note 100-015, December 1999. (Revised April 2012.)
- November 1993 (Revised February 2013)
- Background Note
Quality of Earnings Analysis
By: David Hawkins
Discusses quality of earnings analysis and its relevance to security valuation. View Details
Hawkins, David. "Quality of Earnings Analysis." Harvard Business School Background Note 194-050, November 1993. (Revised February 2013.)
- 04 Feb 2010
- News
Curt Schilling Earns (an Expensive) Harvard Business School MBA
- September 2006
- Exercise
Earnings Management Exercise
By: Malcolm P. Baker
Students act as managers or investors. Managers have the ability to manipulate reported earnings, and investors must bid for shares taking this into account. View Details
Baker, Malcolm P. "Earnings Management Exercise." Harvard Business School Exercise 207-034, September 2006.
- February 2016
- Article
Labor Unemployment Insurance and Earnings Management
By: Yiwei Dou, Mozaffar N. Khan and Youli Zou
There is relatively little prior evidence on the potential impact of rank and file employees on financial reporting choices outside union negotiations. We contribute to the literature by providing new evidence that firms appear to manage long-run earnings upward in... View Details
Dou, Yiwei, Mozaffar N. Khan, and Youli Zou. "Labor Unemployment Insurance and Earnings Management." Journal of Accounting & Economics 61, no. 1 (February 2016): 166–184.
- Article
Earnings and Ratings at Google Answers
By: Benjamin Edelman
I analyze all questions and answers from the inception of the Google Answers service through November 2003, and I find notable trends in answerer behavior: more experienced answerers provide answers with the characteristics askers most value, receiving higher ratings... View Details
Keywords: Service Delivery; Opportunities; Behavior; Value; Jobs and Positions; Wages; Business Earnings
Edelman, Benjamin. "Earnings and Ratings at Google Answers." Economic Inquiry 50, no. 2 (April 2012): 309–320. (draft as first circulated in 2004.)
- 19 Jun 2014
- News
How to Kill Quarterly Earnings Guidance
- November 2010 (Revised April 2011)
- Case
Google and Earnings Guidance
By: Francois Brochet and David Kiron
The case explores Google's communication strategy with Wall Street analysts. In particular, the case focuses on Google's commitment to a no-guidance policy and provides an overview of guidance practice among major U.S. companies. View Details
Keywords: Business Earnings; Communication Strategy; Capital Markets; Corporate Disclosure; Corporate Governance; Business and Shareholder Relations; United States
Brochet, Francois, and David Kiron. "Google and Earnings Guidance." Harvard Business School Case 111-026, November 2010. (Revised April 2011.)
- September 1998
- Article
Detecting Lower Earnings Quality
By: David F. Hawkins
Hawkins, David F. "Detecting Lower Earnings Quality." Accounting Bulletin, no. 69 (September 1998).
- July 1989
- Article
Earnings and Stock Splits
By: Paul Asquith, Paul M. Healy and Krishna G. Palepu
Asquith, Paul, Paul M. Healy, and Krishna G. Palepu. "Earnings and Stock Splits." Accounting Review 64, no. 3 (July 1989): 387–403.
- August 2000 (Revised July 2002)
- Background Note
Fundamental Enterprise Valuation: Earnings
A technical note that defines earnings. View Details
Baldwin, Carliss Y. "Fundamental Enterprise Valuation: Earnings." Harvard Business School Background Note 801-124, August 2000. (Revised July 2002.)
- July – August 2008
- Article
Buy-Side vs. Sell-Side Analysts' Earnings Forecasts
By: Boris Groysberg, Paul M. Healy and Craig James Chapman
We compare the earnings forecast performance of analysts at a large buy-side firm to that of sell-side analysts. Our tests show that the buy-side firm analysts make more optimistic and less accurate forecasts than their counterparts on the sell-side. These performance... View Details
Keywords: Motivation and Incentives; Business Earnings; Forecasting and Prediction; Performance Effectiveness
Groysberg, Boris, Paul M. Healy, and Craig James Chapman. "Buy-Side vs. Sell-Side Analysts' Earnings Forecasts ." Financial Analysts Journal 64, no. 4 (July–August 2008): 25 – 39.
- July 2007
- Article
Earnings Announcement Premia and Limits to Arbitrage
By: Daniel Cohen, Aiyesha Dey, Thomas Lys and Shyam Sunder
We examine the factors underlying the presence of earnings announcement premia. We find that the premia persist beyond the sample period examined in prior studies (ending in 1988), although they decline in magnitude after 1988. Further, premia are lower on the expected... View Details
Cohen, Daniel, Aiyesha Dey, Thomas Lys, and Shyam Sunder. "Earnings Announcement Premia and Limits to Arbitrage." Journal of Accounting & Economics 43, nos. 2-3 (July 2007): 153–180.
- Article
Discussion of Earnings-based Bonus Plans and Earnings Management by Business Unit Managers
By: Paul M. Healy
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).
- 16 Sep 2013
- Research & Ideas
Earnings Calls That Get Lost in Translation
The CEO's key to a successful earnings call with investors? Crystal clear communication. Earnings calls are typically held after the release of quarterly earnings, allowing company executives a chance to... View Details
Keywords: by Dina Gerdeman
- October 2002 (Revised March 2004)
- Case
Management Earnings Disclosure and Pro Forma Reporting
Introduces a discussion of management earnings disclosure and the growing use of pro forma reporting by corporations. Highlights the background of pro forma reporting, how it has been used in the past couple of years, and what the regulators at the capital markets... View Details
Bradshaw, Mark T., and Jacob Cohen. "Management Earnings Disclosure and Pro Forma Reporting." Harvard Business School Case 103-005, October 2002. (Revised March 2004.)