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Accounting and Management Unit
The Accounting & Management unit at Harvard Business School strives to be the worldwide leader in research, course development, and teaching...
Accounting & Management - Faculty & Research
Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students July 2021 Article Multinationality and...
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  • 2021
  • Article

What Is Your Status Portfolio? Higher Status Variance across Groups Increases Interpersonal Helping but Decreases Intrapersonal Well-being
By: Catarina R. Fernandes, Siyu Yu, Taeya M. Howell, Alison Wood Brooks, Gavin J. Kilduff and Nathan C. Pettit
Individuals belong to multiple groups across various domains of life, which in aggregate constitute a portfolio of potentially distinct levels of experienced status. We propose a two-factor model for assessing the effects of an individual’s status portfolio, based on...  View Details
Keywords: Status; Social Hierarchies; Helping; Perspective Taking; Anxiety; Status and Position; Groups and Teams; Perspective; Well-being
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  • January 2021
  • Article

Measuring Audit Quality
By: Shivaram Rajgopal, Suraj Srinivasan and Xin Zheng
In this paper, we document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate existing popular proxies of...  View Details
Keywords: Audit Quality; Audit Deficiency; AAER; Securities Class Action Lawsuits; Enforcement; Accounting Audits; Quality; Measurement and Metrics
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  • 2021
  • Article

Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation
By: Benjamin B. Lockwood, Afras Sial and Matthew C. Weinzierl
Economists typically check the robustness of their results by comparing them across plausible ranges of parameter values and model structures. A preferable approach to robustness—for the purposes of policymaking and evaluation—is to design policy that takes these...  View Details
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  • June, 2021
  • Article

Biosimilars And Follow-On Products In The United States: Adoption, Prices, And Users
By: Ariel Dora Stern, Jacqueline L. Chen, Melissa Ouellet, Mark R. Trusheim, Zeid El-Kilani, Amber Jessup and Ernst R. Berndt
Biologic drugs account for a disproportionate share of the increase in pharmaceutical spending in the US and worldwide. Against this backdrop, many look to the expanding market for biosimilars—follow-on products to biologic drugs—as a vehicle for controlling...  View Details
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  • April 2021
  • Case

Accounting for Bitcoin at Tesla
By: Charles C.Y. Wang and Siyu Zhang
In February of 2021, Tesla revealed that it had purchased $1.5 billion of Bitcoin, totaling 7.5% of the company's cash. This announcement came after a series of cryptocurrency-related tweets from Elon Musk, the company's CEO, and a surge in cryptocurrency values. The...  View Details
Keywords: Bitcoin; Accounting; Currency; Communication Intention and Meaning
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  • May–June 2021
  • Article

Why Start-ups Fail
By: Thomas R. Eisenmann
If you’re launching a business, the odds are against you: Two-thirds of start-ups never show a positive return. Unnerved by that statistic, a professor of entrepreneurship at Harvard Business School set out to discover why. Based on interviews and surveys with hundreds...  View Details
Keywords: Entrepreneurship; Business Startups; Problems and Challenges; Failure
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  • 2021
  • Article

Impact-Weighted Financial Accounts: A Paradigm Shift
By: Ethan Rouen and George Serafeim
The last decade has seen an exponential increase in corporate sustainability activities and efforts by investors to use these activities in their portfolio formation, valuation, and stewardship activities. This paper explains the need for a uniform strategy to measure...  View Details
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  • 2021
  • Working Paper

Getting Schooled: The Role of Universities in Attracting Immigrant Entrepreneurs
By: Natee Amornsiripanitch, Paul A. Gompers, George Hu and Kaushik Vasudevan
Immigrant founders of venture capital-backed companies have been critical to the entrepreneurial ecosystem. We document the channels through which immigrant founders find their way to the United States and how those channels have changed over time. Immigrants have been...  View Details
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  • 2021
  • Article

Does Observability Amplify Sensitivity to Moral Frames? Evaluating a Reputation-Based Account of Moral Preferences
By: Valerio Capraro, Jillian J. Jordan and Ben Tappin
A growing body of work suggests that people are sensitive to moral framing in economic games involving prosociality, suggesting that people hold moral preferences for doing the “right thing”. What gives rise to these preferences? Here, we evaluate the explanatory power...  View Details
Keywords: Moral Preferences; Moral Frames; Observability; Trustworthiness; Trust Game; Trade-off Game; Moral Sensibility; Reputation; Behavior; Trust
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  • May 2021
  • Article

Ideology and Composition Among an Online Crowd: Evidence From Wikipedians
By: Shane Greenstein, Grace Gu and Feng Zhu
Online communities bring together participants from diverse backgrounds and often face challenges in aggregating their opinions. We infer lessons from the experience of individual contributors to Wikipedia articles about U.S. politics. We identify two factors that...  View Details
Keywords: User Segregation; Online Community; Contested Knowledge; Collective Intelligence; Ideology; Bias; Wikipedia; Knowledge Sharing; Perspective; Government and Politics
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  • 2021
  • Working Paper

Financial Flexibility and Corporate Employment
By: Rebecca Lester, Ethan Rouen and Braden Williams
We study the role of financial flexibility on COVID-19 employment actions. Using daily data from March through May 2020 for 354 of the largest U.S. employers, we find that firms facing a negative demand shock were 28.8 percentage points more likely to reduce their...  View Details
Keywords: Financial Flexibility; COVID-19; Pandemic; Employment; Health Pandemics; System Shocks; Finance
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  • April 2021
  • Case

JPMorgan Chase's Path Forward
By: Joseph L. Bower, Nien-hê Hsieh and Michael Norris
In 2020, JPMorgan Chase announced a $30 billion Commitment to Advance Racial Equity. The Commitment included investments in housing, small businesses, and financial literacy across the U.S., and diversity, equity, and inclusion within the bank. It was part of a broader...  View Details
Keywords: Diversity; Race; Financial Institutions; Banks and Banking; Leading Change; Banking Industry; New York (city, NY); Chicago
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  • 2021
  • Working Paper

Which Corporate ESG News Does the Market React To?
By: George Serafeim and Aaron Yoon
Using a dataset that classifies firm-level ESG news as positive and negative, we examine how stock prices react to different types of ESG news. We analyze 111,020 firm-day observations for 3,126 companies and find that prices react only to issues identified as...  View Details
Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Capital; Environment; Sustainability; CSR; Stock Price; Stock Market Expectations; Market Reaction; Environmental Sustainability; Financial Markets; Information; News; Corporate Governance; Corporate Accountability; United States
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  • 2020
  • Working Paper

Is Accounting Useful for Forecasting GDP Growth? A Machine Learning Perspective
By: Srikant Datar, Apurv Jain, Charles C.Y. Wang and Siyu Zhang
We provide a comprehensive examination of whether, to what extent, and which accounting variables are useful for improving the predictive accuracy of GDP growth forecasts. We leverage statistical models that accommodate a broad set of (341) variables—outnumbering the...  View Details
Keywords: Big Data; Elastic Net; GDP Growth; Machine Learning; Macro Forecasting; Short Fat Data; Accounting; Economic Growth; Forecasting and Prediction
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  • April 2021
  • Exercise

Valuing Employment Exercise
By: George Serafeim, Ethan Rouen and Katie Panella
The Valuing Employment exercise can be used to show the importance of impact measurement in designing incentives and contracts. The exercise has two phases. In the first phase, participants play the role of managers at the State of Massachusetts Infrastructure...  View Details
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  • April 2021
  • Case

SA Taxi (A)
By: Nien-he Hsieh, Dilyana Karadzhova Botha and F. Christopher Eaglin
SA Taxi was a vertically integrated business that operated in South Africa’s distinctive taxi industry. Despite being plagued by violence, informal structures, unsafe road practices and lack of government support, the taxi industry had grown to become South Africa’s...  View Details
Keywords: Corporate Accountability; Ownership; Ownership Stake; Business and Stakeholder Relations; Equality and Inequality; Race; Situation or Environment; Transportation Industry; South Africa; Africa
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  • April 2021
  • Supplement

SA Taxi (B)
By: Nien-he Hsieh, Dilyana Karadzhova Botha and F. Christopher Eaglin
SA Taxi was a vertically integrated business that operated in South Africa’s distinctive taxi industry. Despite being plagued by violence, informal structures, unsafe road practices and lack of government support, the taxi industry had grown to become South Africa’s...  View Details
Keywords: Corporate Accountability; Ownership; Ownership Stake; Business and Stakeholder Relations; Equality and Inequality; Race; Situation or Environment; Transportation Industry; South Africa; Africa
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  • April 2021
  • Case

The Turnaround at Ford Motor Company
By: Amy C. Edmondson and Olivia Jung
This case describes the corporate turnaround of the Ford Motor Company under the charismatic leadership of Alan Mulally. Ford was in deep trouble in the early 2000s as its prices and debt ratings plummeted and employee morale suffered. In 2006, the company anticipated...  View Details
Keywords: Turnaround; Transformation; Restructuring; Organizational Culture; Leading Change; Performance Improvement; North America
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  • 2021
  • Working Paper

Diagnosing Quality: Learning, Amenities, and the Demand for Health Care
By: Achyuta Adhvaryu, Emilio Gutierrez, Anant Nyshadham and Jorge Tamayo
We study the role of amenities in increasing demand for underutilized healthcare services. We evaluate the offer of a high-amenity diagnostic consultation for cataracts with a randomized price and find that a lower price for the high-amenity consultation increases...  View Details
Keywords: Health Care Demand; Amenities; Health Care Quality; Cataracts; Surgery; Health Care and Treatment; Demand and Consumers; Quality; Learning; Mexico
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  • April 2021
  • Article

Homing and Platform Responses to Entry: Historical Evidence from the U.S. Newspaper Industry
By: K. Francis Park, Robert Seamans and Feng Zhu
We examine how heterogeneity in customers’ tendencies to single-home or multi-home affects a platform’s competitive responses to new entrants in the market. We first develop a formal model to generate predictions about how a platform will respond. We then empirically...  View Details
Keywords: Single-homing; Multi-homing; Platform Responses; Newpaper; Television; Market Platforms; Market Entry and Exit; Newspapers; Television Entertainment; History; Journalism and News Industry; Media and Broadcasting Industry
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Are you looking for?

Accounting and Management Unit
The Accounting & Management unit at Harvard Business School strives to be the worldwide leader in research, course development, and teaching...
Accounting & Management - Faculty & Research
Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students July 2021 Article Multinationality and...
→ Search All HBS Web