Publications

December 2010
Article

Implications for GAAP from an Analysis of Positive Research in Accounting

By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details

Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting

SSRN

August 1980
Article

An Activity Analysis Approach to Unit Costing with Multiple Interactive Products

By: Robert S. Kaplan and Hiroyuki Itami

Keywords: Theory; Product

Article

Blind Spots in Strategic Decision Making: The Case of Competitor Analysis

By: E. J. Zajac and M. H. Bazerman

Keywords: Strategy; Decision Making

Article

Measurement of Multiple Sites in Service Firms with Data Envelopment Analysis

By: R. Metters, F. Frei and V. Vargas

Keywords: Measurement and Metrics; Data and Data Sets; Service Industry

February 1984
Supplement

Anderson Motors, Inc. (C) and Analysis of Anderson Motors, Inc. (B)

By: William J. Bruns Jr.

Keywords: Auto Industry

2004
Article

Mergers and Acquisitions: An Experimental Analysis of Synergies, Externalities and Dynamics

By: R. Croson, A. Gomes, K. L. McGinn and M. Nöth

Keywords: Mergers and Acquisitions; Theory

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March 2003
Article

2003 CFA Level I and II Accounting and Financial Analysis Review

By: David F. Hawkins

Keywords: Accounting; Finance; Theory

1981
Other Unpublished Work

Comet Energy (B) DoD Incentive Contracting - HBS Analysis and Decision Case

By: J. Ronald Fox and Louis B. Smith

Keywords: Contracts; Business and Government Relations; National Security; Decision Making

2018
Chapter

Are Licensing Markets Local? An Analysis of the Geography of Vertical Licensing Agreements in Bio-Pharmaceuticals

By: Juan Alcacer, John Cantwell and Michelle Gittelman

As the value chain of the pharmaceutical industry disaggregates, upstream discovery is increasingly carried out by small research-specialized firms while downstream development, testing and marketing is conducted by global pharmaceutical firms. Licensing plays an... View Details

Keywords: Geographic Location; Local Range; Rights; Research and Development; Biotechnology Industry; Pharmaceutical Industry

2020
Working Paper

Anchors Aweigh: Analysis of Anchor Limited Partner Investors in Impact Investment Funds

By: Shawn A. Cole, T. Robert Zochowski, Fanele Mashwama and Heather McPherson

This note describes results from a survey of “anchor investors” in impact funds. Anchor investors are described as “generally the first investor to make a substantial capital commitment to a fund,” (according to the Global Impact Investing Network, “GIIN”) and their... View Details

Keywords: Impact Investment Funds; Anchor Investors; Investment; Surveys; Analysis

November 2024
Article

A National Analysis of General Pediatric Inpatient Unit Closures and Openings, 2011–2018

By: Carolyn San Soucie, Nancy D. Beaulieu, Jason D. Buxbaum, David Cutler, JoAnna K. Leyenaar, Sarah C. McBride, Olivia Zhao and Alyna T. Chien

OBJECTIVES: This paper provides an examination of: (1) the frequency and net rates of change for general pediatric inpatient (GPI) unit closures and openings nationally and by state; (2) how often closures or openings are caused by GPI unit changes only or caused by... View Details

Keywords: Health Industry

March 2012
Teaching Note

Fundamental Analysis in Emerging Markets: Autoweb Holdings and Tren Anuncio Ràpido (TN)

By: Lauren Cohen, Christopher Malloy and Tim Gray

1989
Other Unpublished Work

Twelve Mini-Case Studies of Defense Acquisition - HBS Analysis and Decision Case

By: J. Ronald Fox

Keywords: National Security; Contracts; Policy; Business and Government Relations

1992
Other Unpublished Work

Productivity on Missile Development Program 309 - HBS Analysis and Decision Case

By: J. Ronald Fox

Keywords: Performance Productivity; National Security; Decision Making; Aerospace Industry

February 2009
Article

Learning in a New Cardiac Surgical Center: An Analysis of Precursor Events

By: Daniel R. Wong, Imtiaz S. Ali, David F. Torchiana, Arvind K. Agnihotri, Richard Bohmer and Thomas J. Vander Salm

Keywords: Learning; Health; Theory

March 2004
Teaching Note

Ford Motor Company: Quality of Earnings Growth Analysis (A) and (B) TN

By: David F. Hawkins

Teaching Note to (9-104-059) and (9-104-063). View Details

Keywords: Auto Industry; Consulting Industry

April 2014
Teaching Note

Jiangxi Agribusiness: (TN)

By: David F. Hawkins

[TN for 114-039] Emily Wang, an analyst with Future Securities, a Shanghai-based investment firm, is given the task of making stock purchase recommendations to her supervisor from a number of Chinese common stocks. One stock in particular, Jiangxi Agribusiness... View Details

Keywords: Financial Analysis; Ratio Analysis

2016
Working Paper

Are 'Better' Ideas More Likely to Succeed? An Empirical Analysis of Startup Evaluation

By: Erin L. Scott, Pian Shu and Roman M. Lubynsky

This paper studies the uncertainty associated with screening early stage ventures. Using data on 652 ventures in high-growth industries, we examine whether experienced entrepreneurs, executives, and investors can predict the outcomes of early stage ventures by reading... View Details

Keywords: Commercialization; Entrepreneurship; Business Startups

SSRN

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2012
Article

The Architecture of Transaction Networks: A Comparative Analysis of Hierarchy in Two Sectors

By: Jianxi Luo, Carliss Y. Baldwin, Daniel E. Whitney and Christopher L. Magee

Many products are manufactured in networks of firms linked by transactions, but comparatively little is known about how or why such transaction networks differ. This article investigates the transaction networks of two large sectors in Japan at a single point in time.... View Details

Keywords: Transactions; Hierarchy; Industry Architecture; Innovation; Networks; Market Transactions; Vertical Integration; Industry Structures; Innovation and Invention; Auto Industry; Electronics Industry; Japan