Basic Accounting Concepts - Publications - Faculty & Research

08 Jun 2011
Lessons from the Classroom

Twenty-first Century Skill: Trading Carbon Credits

Cap and trade has become an increasingly popular mechanism used by governments to induce green behavior among corporate polluters, with news emerging almost daily. Just recently New Jersey Governor Chris Christie withdrew his state from the Regional Greenhouse Gas... View Details

Keywords: by Julia Hanna; Energy; Utilities

03 May 2010
Research & Ideas

What Is the Future of MBA Education?

remain relevant, business schools will have to rethink many of their most cherished assumptions." In an interview, we asked Datar and Garvin to explain more. Datar, the Arthur Lowes Dickinson Professor of Accounting at Harvard University,... View Details

Keywords: by Martha Lagace; Education

13 Apr 2015
Working Paper Summaries

Implied Materiality and Material Disclosures of Credit Ratings

Keywords: by Robert G. Eccles & Tim Youmans; Accounting; Accounting

23 Jan 2013
Working Paper Summaries

Cost of Capital Dynamics Implied by Firm Fundamentals

Keywords: by Matthew Lyle & Charles C.Y. Wang

2011
Chapter

Accelerating the Adoption of Integrated Reporting

By: Robert G. Eccles and George Serafeim

This chapter describes the concept of integrated reporting, provides a brief history of its development, reviews the current state of practice, presents a strategy for institutional change that will accelerate the adoption of integrated reporting in order to meet the... View Details

Keywords: Integrated Corporate Reporting; Business History; Organizational Change and Adaptation; Practice; Adoption

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18 Sep 2014
Working Paper Summaries

Institutional Strategies in Emerging Markets

Keywords: by Christopher Marquis & Mia Raynard

04 Jan 2011
Working Paper Summaries

The Learning Effects of Monitoring

Keywords: by Dennis Campbell, Marc Epstein & Francisco de Asis Martinez-Jerez; Entertainment & Recreation

23 Oct 2008
Working Paper Summaries

Economic Impacts of Immigration: A Survey

Keywords: by Sari Pekkala Kerr & William R. Kerr

12 Sep 2007
Working Paper Summaries

The Ethnic Composition of U.S. Inventors

Keywords: by William R. Kerr

April 2003
Article

The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires

By: Rafael Di Tella and Ernesto Schargrodsky

We study the prices paid for basic inputs during a crackdown on corruption in the public hospitals of the city of Buenos Aires, Argentina, during 1996 97. We find a well-defined, negative effect on the measures used to capture corruption. Prices paid by hospitals for... View Details

Keywords: Crime and Corruption; Compensation and Benefits; Accounting Audits; Buenos Aires

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05 Jul 2006
Research & Ideas

Reinventing the Dowdy Savings Bond

course of four weeks, representatives at two Volunteer Income Tax Assistance (VITA) sites offered filers the option of splitting their refunds, depositing all or some of their refund into an existing or new savings account with the Bank... View Details

Keywords: by Julia Hanna; Banking; Financial Services

14 Jun 2007
Working Paper Summaries

Evolution Analysis of Large-Scale Software Systems Using Design Structure Matrices and Design Rule Theory

Keywords: by Matthew J. LaMantia, Yuanfang Cai, Alan D. MacCormack & John Rusnak; Video Game; Web Services

December 2005
Article

Up to Code: Does Your Company's Conduct Meet World-Class Standards?

By: Lynn Paine, Rohit Deshpandé, Joshua D. Margolis and Kim Eric Bettcher

Codes of conduct have long been a feature of corporate life. Today, they are arguably a legal necessity—at least for public companies with a presence in the United States. But the issue goes beyond U.S. legal and regulatory requirements. Sparked by corruption and... View Details

Keywords: Business Ethics; Standards Of Conduct; Globalized Firms and Management; Cross-Cultural and Cross-Border Issues; Values and Beliefs; Corporate Accountability; Corporate Governance

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04 Oct 2007
Working Paper Summaries

Fair (and Not So Fair) Division

Keywords: by John W. Pratt

28 Apr 2014
Working Paper Summaries

Payout Policy

Keywords: by Joan Farre-Mensa, Roni Michaely & Martin C. Schmalz

21 Jan 2009
Working Paper Summaries

The Supply Side of Innovation: H-1B Visa Reforms and US Ethnic Invention

Keywords: by William R. Kerr & William F. Lincoln

25 Oct 2006
Op-Ed

Fixing Executive Options: The Veil of Ignorance

the vesting period—appears to vitiate many of the benefits of incentive alignment. How might option compensation be refashioned to deliver the benefits without the distortions? Perhaps the answer to these problems can be found with philosophers rather than financial or... View Details

Keywords: by Mihir Desai & Joshua Margolis

18 Jun 2008
Working Paper Summaries

Evaluating the Impact of SA 8000 Certification

Keywords: by Michael J. Hiscox, Claire Schwartz & Michael W. Toffel

August 1972 (Revised September 2000)
Background Note

Introduction to Accumulated Value, Present Value, and Internal Rate of Return

A simple, intuitive introduction to the usually-difficult topics of discounting and present value. While the mechanics of computing present value and internal rate of return are covered well, the emphasis is more about how to think about these concepts (for example,... View Details

Keywords: Accounting

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