Basic Accounting Concepts - Publications - Faculty & Research

13 Mar 2008
Working Paper Summaries

An Investigation of Earnings Management through Marketing Actions

Keywords: by Craig J. Chapman & Thomas J. Steenburgh

November 1999
Background Note

Recognizing Revenues and Expenses: Realized and Earned

Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details

Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry

Citation

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November 29, 2011
Article

The Role of The Board in Creating a Sustainable Strategy

By: Robert G. Eccles, Ioannis Ioannou and George Serafeim

While conceptually elegant, the belief that a corporation's role is to maximize value for shareholders is under increasing challenge as society's expectations for companies change. An equally elegant new concept that takes account of these dual pressures has yet to... View Details

Keywords: Value Creation; Business and Stakeholder Relations; Corporate Strategy; Business and Shareholder Relations; Corporate Social Responsibility and Impact; Performance Expectations; Governing and Advisory Boards; Management Practices and Processes; Decisions; Risk and Uncertainty; Cost vs Benefits; Information

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06 Apr 2016
Research & Ideas

Should Entrepreneurs Pitch Products or Ideas for Products?

ideas from sellers who face no difficulty in selling at any time, or at least to take into account the lower expected quality when deciding on the price. Finally, stronger IP protection may actually hurt novice sellers whom these policies... View Details

Keywords: by Carmen Nobel; Motion Pictures & Video; Entertainment & Recreation; Banking

16 Jul 2007
Research & Ideas

Understanding the ‘Want’ vs. ’Should’ Decision

in your savings account if that money will be withdrawn from a future paycheck rather than the paycheck in your pocket (Benartzi and Thaler, 2003). Similarly, you are more likely to donate money to a good cause if the donation will come... View Details

Keywords: by Sarah Jane Gilbert; Retail; Entertainment & Recreation

10 May 2010
Research & Ideas

What Top Scholars Say About Leadership

with significant failure. So leadership can't be simply evaluated on its utilitarian outcomes. Given the complexity of the phenomenon and its multidisciplinary nature, including its inability to answer basic questions such as whether... View Details

Keywords: by Martha Lagace; Education

11 Jan 2010
Research & Ideas

Mixing Open Source and Proprietary Software Strategies

good example that shows firms can adapt their business models in response to competition from other firms. Q: What factors should managers take into account when it comes to using, or not using, a mixed source business model? A: They... View Details

Keywords: by Julia Hanna; Web Services

23 Jun 2008
Research & Ideas

Innovative Ways to Encourage Personal Savings

support every low- to moderate-income family, says Tufano. Beyond valuable programs like Social Security, tax breaks for savers, or auto-enrollment initiatives, there are more innovative and exciting projects: Prize-linked savings View Details

Keywords: by Martha Lagace; Financial Services

29 Sep 2010
Working Paper Summaries

Medium Term Business Cycles in Developing Countries

Keywords: by Diego Comin, Norman Loayza, Farooq Pasha & Luis Serven

26 Nov 2008
Working Paper Summaries

Spanning the Institutional Abyss: The Intergovernmental Network and the Governance of Foreign Direct Investment

Keywords: by Juan Alcacer & Paul Ingram

02 Apr 2007
Lessons from the Classroom

Making the Move to General Manager

A Break From The Everyday Short programs can effectively deliver basic skills and present new theories, but GMP is doing something much more complex: trying to change the way people think about important problems and get them to make... View Details

Keywords: by Martha Lagace

09 Nov 2010
First Look

First Look: November 9, 2010

paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1638429 Accounting Scholarship That Advances Professional Knowledge and Practice Author:Robert S. Kaplan Abstract Recent accounting scholarship has... View Details

Keywords: Sean Silverthorne

02 Oct 2006
Research & Ideas

Negotiating in Three Dimensions

experienced negotiators make mistakes in all three dimensions. Let us start with the least familiar kind of mistake. Flaws in our third dimension, the set-up of a negotiation, can take many forms: wrong parties, wrong issues, wrong walkaways, wrong sequence, wrong... View Details

Keywords: by Martha Lagace

March 2004 (Revised May 2005)
Case

Shurgard Self-Storage: Expansion to Europe

By: Richard G. Hamermesh and Indra Reinbergs

Shurgard, a U.S.-based firm that rents storage facilities to consumers and small businesses, is considering financing options for rapid expansion of its European operations. Five years after entering Europe, Shurgard Europe has opened 17 facilities in Belgium, France,... View Details

Keywords: Private Equity; Valuation; Business Model; Governing and Advisory Boards; Entrepreneurship; Cross-Cultural and Cross-Border Issues; Service Industry; Belgium; France; Sweden; United States; Europe

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October 1988 (Revised February 1990)
Case

HCC Industries

Describes a corporation that switches its philosophy of budgeting from "stretch" targets to "minimum performance standard" targets. The change has implications for management incentives, compensation, and corporate planning. Early results suggest the concept was not... View Details

Keywords: Management Practices and Processes; Budgets and Budgeting

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29 Jan 2009
Working Paper Summaries

An Exploration of the Japanese Slowdown during the 1990s

Keywords: by Diego A. Comin

01 Jun 2007
Working Paper Summaries

Firm-Size Distribution and Cross-Country Income Differences

Keywords: by Laura Alfaro, Andrew Charlton & Fabio Kanczuk

November 2011
Article

The Role of the Board in Accelerating the Adoption of Integrated Reporting

By: Robert G. Eccles and George Serafeim

This report examines the concept of integrated reporting and its current state of adoption around the globe. It also discusses the benefits to both companies and society and recommends ways boards can help their organizations accelerate the implementation of integrated... View Details

Keywords: Cost vs Benefits; Governing and Advisory Boards; Corporate Social Responsibility and Impact; Integrated Corporate Reporting; Social Issues; Global Range; Adoption

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March 2008
Article

When Growth Stalls

By: Matthew S. Olson, Derek C. M. van Bever and Seth Verry

This article includes a one-page preview that quickly summarizes the key ideas and provides an overview of how the concepts work in practice along with suggestions for further reading. An abrupt and lasting drop in revenue growth is a crisis that can strike even the... View Details

Keywords: Growth Strategy; Revenues; Crisis Management; Revenue; Growth and Development Strategy