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    • Faculty Publications  (144)

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    • All HBS Web  (3,545)
      • Faculty Publications  (144)

      Earnings Management Remove Earnings Management →

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      Economic Uncertainty and Earnings Management
      The Role of Overbilling in Hospitals' Earnings Management Decisions
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      • August 2020
      • Supplement

      Luckin Coffee (B): Revelations of Fraud

      By: Ramon Casadesus-Masanell and Karen Elterman
      This case describes revelations of fraud at Luckin Coffee, beginning with an anonymous report in January 2020 and continuing with the company’s admission in April 2020 that it had inflated its revenues by 2.2 billion RMB ($310 million), almost half its reported...  View Details
      Keywords: Business earnings; Financial Statements; Financial Condition; Stocks; Financial management; Profit; Revenue; Price; Food; Lawfulness; Crime And Corruption; Food And Beverage Industry; Technology Industry; Asia; China
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      Casadesus-Masanell, Ramon, and Karen Elterman. "Luckin Coffee (B): Revelations of Fraud." Harvard Business School Supplement 721-371, August 2020.
      • June 2020
      • Article

      Lazy Prices

      By: Lauren Cohen, Christopher J. Malloy and Quoc Nguyen
      We explore the implications of a subtle "default" choice that firms make in their regular reporting practices, namely that firms typically repeat what they most recently reported. Using the complete history of regular quarterly and annual filings by U.S. corporations...  View Details
      Keywords: Information; Default Behavior; Inertia; Firms; Annual Reports; Disclosure; Information; Business Or Company management; Behavior; Corporate Disclosure; Financial Reporting; United States
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      Cohen, Lauren, Christopher J. Malloy, and Quoc Nguyen. "Lazy Prices." Journal of Finance 75, no. 3 (June 2020): 1371–1415. (Winner of the First Prize, Chicago Quantitative Alliance Academic Paper Competition, 2016. Winner of the Jack Treynor Prize for superior work in the field of investment management and financial markets, sponsored by the Q-Group,The Institute for Quantitative Research in Finance, 2016. Winner of the Hillcrest Behavioral Finance Prize, 2016.)
      • May 2020
      • Case

      Big Boom Beverages: Fight or Flight?

      By: Stephen A. Greyser and William Ellet
      Four college friends market a beverage that combines ingredients like those in a drink they consumed in college bars. It includes a caffeinated energy drink, malt liquor, and a soft drink flavoring. They launch the business, Big Boom Beverages (BBB), with their own...  View Details
      Keywords: Alcoholic Beverages; Energy Drinks; Regulation; Entrepreneurship; Ethics; Marketing Communications; Corporate Social Responsibility And Impact; Reputation; Communication Strategy; Decision Making
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      Greyser, Stephen A., and William Ellet. "Big Boom Beverages: Fight or Flight?" Harvard Business School Brief Case 920-557, May 2020.
      • May 2020
      • Teaching Note

      Kraft Heinz: The $8 Billion Brand Write-Down

      By: Jill Avery
      Teaching Note for HBS Case No. 519-076. On Friday, February 22, 2019, following an unexpected and disappointing earnings report, The Kraft Heinz Company’s stock price fell 27%, wiping out $16 billion in market value. CEO Bernardo Hees had announced that the company had...  View Details
      Keywords: Marketing; Marketing Strategy; Brands And Branding; Consumer Products Industry; Food And Beverage Industry; United States
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      Avery, Jill. "Kraft Heinz: The $8 Billion Brand Write-Down." Harvard Business School Teaching Note 520-114, May 2020.
      • 2020
      • Working Paper

      Heterogeneity in Net-Interest Income Exposure to Interest Rate Risk and Non-Interest Expense Adjustment

      By: Emily Williams
      In this paper I document two new facts. First, bank net-interest margins (NIM) are insensitive to the short rate on average but this masks substantial heterogeneity in the cross section. I find cross sectional variation ranging from a -30bp to +40bp change in one...  View Details
      Keywords: Net Interest Margin (nim); Banks And Banking; Business Model; Interest Rates
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      Williams, Emily. "Heterogeneity in Net-Interest Income Exposure to Interest Rate Risk and Non-Interest Expense Adjustment." Working Paper, March 2020.
      • 2020
      • Working Paper

      How Do Private Equity Fees Vary Across Public Pensions?

      By: Juliane Begenau and Emil Siriwardane
      We document large variation in net-of-fee performance across public pension funds investing in the same private equity fund. In aggregate, these differences imply that the pensions in our sample would have earned $45 billion more – equivalent to $8.50 more per $100...  View Details
      Keywords: Pension Funds; Cost Of Private Investment Vehicles; Price Dispersion; Public Finance; Private Equity; Investment Funds
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      Begenau, Juliane, and Emil Siriwardane. "How Do Private Equity Fees Vary Across Public Pensions?" Harvard Business School Working Paper, No. 20-073, January 2020. (Revised July 2020.)
      • June 18, 2019
      • Article

      Research: Investors Reward Companies That Talk Up Their Digital Initiatives

      By: Suraj Srinivasan and Wilbur Chen
      A study of how companies disclose their digital initiatives on earnings calls and written communications finds that more firms are using these technologies, that financial markets reward companies that disclose such initiatives, but that financial performance...  View Details
      Keywords: Digital Technologies; Disclosure; Investment; Performance Improvement
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      Srinivasan, Suraj, and Wilbur Chen. "Research: Investors Reward Companies That Talk Up Their Digital Initiatives." Harvard Business Review (website) (June 18, 2019).
      • April 2019 (Revised October 2020)
      • Case

      Kraft Heinz: The $8 Billion Brand Write-Down

      By: Jill Avery
      On Friday, February 22, 2019, following an unexpected and disappointing earnings report, The Kraft Heinz Company’s stock price fell 27%, wiping out $16 billion in market value. CEO Bernardo Hees had announced that the company had taken a $15.4 billion asset write-down,...  View Details
      Keywords: Brand Management; Brand Value; Brand Equity; Marketing Roi; Brand Storytelling; Intangible Assets; Brand Valuation; Marketing; Marketing Strategy; Brands And Branding; management; Corporate Strategy; Consumer Behavior; Food; Marketing Communications; Advertising; Private Equity; Consumer Products Industry; Food And Beverage Industry; United States; North America
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      Avery, Jill. "Kraft Heinz: The $8 Billion Brand Write-Down." Harvard Business School Case 519-076, April 2019. (Revised October 2020.)
      • March 2019
      • Case

      HOPI: Turkey's Shopping Companion

      By: Sunil Gupta, Donald Ngwe and Gamze Yucaoglu
      The case opens in 2017 as Onur Erbay, CEO of HOPI, a multi-vendor loyalty platform, is contemplating a critical decision. The case chronicles the origins of Boyner Group, the parent company of HOPI and a major retailer in Turkey, and development of retail and customer...  View Details
      Keywords: Loyalty Programs; Multi-vendor Platform; Retail; Big Data; Customer Relationship management; Mobile Technology; Business Model; Data And Data Sets; Competitive Strategy; Decision Making; Technology Industry; Retail Industry; Turkey
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      Gupta, Sunil, Donald Ngwe, and Gamze Yucaoglu. "HOPI: Turkey's Shopping Companion." Harvard Business School Case 519-057, March 2019.
      • February 2019
      • Teaching Note

      Talent@Tencent

      By: Tarun Khanna
      Late in 2016, two senior human resources (HR) executives at Tencent Holdings (Tencent), China’s leading Internet services firm, are assessing the effectiveness of the company’s talent management practices in responding to Tencent’s sustained hypergrowth. Over the...  View Details
      Keywords: Talent And Talent management; Employees; Retention; Web Services Industry; China
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      Khanna, Tarun. "Talent@Tencent." Harvard Business School Teaching Note 719-466, February 2019.
      • November–December 2018
      • Article

      Uncertainty about Managers' Reporting Objectives and Investors' Response to Earnings Reports: Evidence from the 2006 Executive Compensation Disclosures

      By: Fabrizio Ferri, Ronghuo Zheng and Yuan Zou
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      Ferri, Fabrizio, Ronghuo Zheng, and Yuan Zou. "Uncertainty about Managers' Reporting Objectives and Investors' Response to Earnings Reports: Evidence from the 2006 Executive Compensation Disclosures." Journal of Accounting & Economics 66, nos. 2-3 (November–December 2018): 339–365.
      • October 2018 (Revised April 2019)
      • Case

      Stock-Based Compensation at Twitter

      By: Jonas Heese, Zeya Yang and Mike Young
      Olivia Nash, an analyst at leading hedge fund BlueShark Capital Management, had just finished listening to the hour-long earnings call for Twitter’s Q4 2017 results. Was Twitter doing well? That depended on which numbers she chose to believe. According to Generally...  View Details
      Keywords: Twitter; Non-gaap Disclosure; Stock-based Compensation; earnings management; Corporate Disclosure; Compensation And Benefits; Stocks
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      Heese, Jonas, Zeya Yang, and Mike Young. "Stock-Based Compensation at Twitter." Harvard Business School Case 119-032, October 2018. (Revised April 2019.)
      • 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).
      • 2019
      • Working Paper

      How Much Does Your Boss Make? The Effects of Salary Comparisons

      By: Zoë B. Cullen and Ricardo Perez-Truglia
      The vast majority of the pay inequality in an organization comes from differences in pay between employees and their bosses. But are employees aware of these pay disparities? Are employees demotivated by this inequality? To address these questions, we conducted a field...  View Details
      Keywords: Salary; Pay Transparency; Negotiation; Compensation; Inequality; Gender Inequality; Wages; Equality And Inequality; Perception; Behavior
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      Cullen, Zoë B., and Ricardo Perez-Truglia. "How Much Does Your Boss Make? The Effects of Salary Comparisons." Harvard Business School Working Paper, No. 19-013, August 2018. (Revise and Resubmit at Journal of Political Economy. NBER Working Paper Series, No. 24841, August 2018)
      • May 2018 (Revised February 2019)
      • Teaching Note

      Greg Mazur and the Purchase of Great Eastern Premium Pet Foods

      By: Richard S. Ruback, Royce Yudkoff and Ahron Rosenfeld
      Teaching Note for HBS No. 211-085. Greg Mazur (HBS 1997) identified a small firm, Great Eastern Premium Pet Food, in December of 1998 that fit his search criteria and decided to offer the seller a cash price of $1.2 million plus an earn-out equal to 1% of revenue over...  View Details
      Keywords: Acquisition; Entrepreneurship; Financing And Loans; Negotiation Deal; Strategic Planning; Valuation; Analysis
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      Ruback, Richard S., Royce Yudkoff, and Ahron Rosenfeld. "Greg Mazur and the Purchase of Great Eastern Premium Pet Foods." Harvard Business School Teaching Note 218-122, May 2018. (Revised February 2019.)
      • April 2018 (Revised September 2018)
      • Case

      Impact Investing for Cancer

      By: Richard G. Hamermesh and Matthew G. Preble
      It is early 2018, and Emily Park, managing director of impact for the Abreu Family Office, is meeting the next day with Tomás and Maria Abreu to discuss the various ways in which the Abreus can allocate a planned $100 million to make a meaningful difference in cancer...  View Details
      Keywords: Impact Investing; Investment; Health Disorders; Philanthropy And Charitable Giving; Decision Choices And Conditions
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      Hamermesh, Richard G., and Matthew G. Preble. "Impact Investing for Cancer." Harvard Business School Case 818-068, April 2018. (Revised September 2018.)
      • March 2018
      • Article

      Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster

      By: Hazhir Rahmandad, Rebecca Henderson and Nelson P. Repenning
      Much recent work in strategy and popular discussion suggests that an excessive focus on "managing the numbers"—delivering quarterly earnings at the expense of longer-term investments—makes it difficult for firms to make the investments necessary to build competitive...  View Details
      Keywords: Capability; Short-termism; System Dynamics; Tipping Point; Resource Allocation; Business Or Company management; earnings management; Resource Allocation
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      Rahmandad, Hazhir, Rebecca Henderson, and Nelson P. Repenning. "Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster." Management Science 64, no. 3 (March 2018): 1328–1347.
      • January 2018 (Revised March 2020)
      • Case

      SAP: Branding in the Digital Age

      By: Das Narayandas and Amram Migdal
      By 2017, digital, social, and mobile technologies were rapidly changing the way many of SAP’s traditional customers did business over the last decade. In response to this trend, SAP had acquired companies with capabilities in e-commerce, human capital, workforce...  View Details
      Keywords: Brand Positioning; Marketing; Sales; Brands And Branding; Strategy; Technology Industry
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      Narayandas, Das, and Amram Migdal. "SAP: Branding in the Digital Age." Harvard Business School Case 518-058, January 2018. (Revised March 2020.)
      • December 2017 (Revised January 2018)
      • Case

      Alltech

      By: David E. Bell and Natalie Kindred
      Alltech was a Lexington, Kentucky–based producer of supplements for animal feed, with revenues of over $2 billion (projected to reach $3 billion in 2018), sales in 120 countries, 5,000 employees, and 100 manufacturing plants worldwide. For nearly four decades, Alltech...  View Details
      Keywords: Alltech; United States; Agribusiness; Agriculture; Animal; Animal Agriculture; Animal Feed; Livestock; Family Business; Vertical Integration; Strategy; Growth; Feed Additives; Feed Supplements; Kentucky; Growth Strategy; Family Businesses; Animal-based Agribusiness; Acquisition; Business Growth And Maturation; Business Model; Change management; Trends; Governance; Entrepreneurship; Growth And Development; Intellectual Property; Leadership; management; Markets; Organizational Culture; Private Ownership; Science; Quality; Risk And Uncertainty; Research; Sales; Agriculture And Agribusiness Industry; Pharmaceutical Industry; United States; Kentucky; Brazil; China
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      Bell, David E., and Natalie Kindred. "Alltech." Harvard Business School Case 518-001, December 2017. (Revised January 2018.)
      • November 2017
      • Teaching Note

      Generating Higher Value at IBM (A) and (B)

      By: Benjamin C. Esty and E. Scott Mayfield
      Teaching Note for HBS Nos. 215-058 and 215-059.  View Details
      Keywords: Dividends; Share Repurchases; Earnings Guidance; Financial Statement Analysis; Financial Ratios; Payout Policy; Earnings Per Share (eps); earnings management; Change management; Leadership; Transformation; Financial Strategy
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      Esty, Benjamin C., and E. Scott Mayfield. "Generating Higher Value at IBM (A) and (B)." Harvard Business School Teaching Note 218-037, November 2017.
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      Economic Uncertainty and Earnings Management
      The Role of Overbilling in Hospitals' Earnings Management Decisions
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