The Earnings Game

Posted by Marc Hodak on February 12, 2009 under Self-promotion | Be the First to Comment

I posted new paper, “The Earnings Game,” two weeks ago on SSRN.  Actually, this ‘paper’ is an interactive case designed to reinforced corporate governance lessons around disclosure.

It places participants in various roles with certain incentives and constraints, and allows them to interact in a manner consistent with their respective motivations. While this case necessarily simplifies the relationship between corporate management and investment analysts, it evokes both the relevant behaviors and their emotional content in the management and evaluation of companies with respect to their earnings.

So, students get a visceral as well as intellectual understanding of what disclosure means.  This has been a popular teaching tool for the last several years in my classes at NYU and USG (in Switzerland).

This paper just made Top Ten downloads in the Management Research Network case series.