Publications

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March 2005 (Revised March 2006)
Background Note

Activity-Based Costing and Capacity

By: Robert S. Kaplan

Discusses the use of budgeted rather than historical data in an activity-based costing (ABC) model and argues for calculating rates using practical capacity, not actual utilization. An ABC model need not be limited to analysis of historical data. When cost driver rates... View Details

Keywords: Activity Based Costing and Management; Accounting Industry

Educators

February 2005 (Revised March 2006)
Case

PCAOB, The (A)

By: Lynn S. Paine and Kim Bettcher

Members of the Public Co. Accounting Oversight Board--a private-sector, nonprofit body created by the Sarbanes-Oxley Act of 2002--must determine the form and content of a new auditing standard on internal control that will fulfill the requirements of Section 404 of the... View Details

Keywords: Law; Financial Reporting; Corporate Governance; Standards; Government Administration; Accounting Audits

Educators

February 2005
Article

An Econometric Analysis of Inventory Turnover Performance in Retail Services

By: Vishal Gaur, Marshall L. Fisher and Ananth Raman

Keywords: Mathematical Methods; Assets; Performance; Sales; Retail Industry

February 2005 (Revised November 2006)
Background Note

Using Data Desk for Statistical Analysis

By: Frances X. Frei and Dennis Campbell

Describes how to use the Data Desk software package to perform statistical analysis. View Details

Keywords: Mathematical Methods

Educators

2005
Working Paper

A Feminist Analysis of Micro Research on Gender in Organizations: Suggestions for Advancing the Field

By: Robin J. Ely and Irene Padavic

2005
Book

A Portrait of the Visual Arts: Meeting the Challenges of a New Era

By: Kevin F. McCarthy, Elizabeth A. Ondaatje, Arthur C. Brooks and András Szántó

Providing information about developments in the visual arts world, this book provides an analysis of the sector, describing the characteristics of visual arts consumers, artists, finances, and organization. View Details

Keywords: Visual Arts; Arts; Policy; United States

winter 2005
Article

An Experimental Analysis of Ending Rules in Internet Auctions

By: Dan Ariely, Axel Ockenfels and A. E. Roth

Keywords: Theory; Governing Rules, Regulations, and Reforms; Internet and the Web; Auctions

Article

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

By: Suraj Srinivasan

I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities and Exchange... View Details

Keywords: Outcome or Result; Business Earnings; Financial Statements; Lawsuits and Litigation; Labor; Markets; Financial Reporting; Accounting Audits; Cost; Reputation

SSRN

2005
Article

Increasing Exploration: Evidence from International Expansion

By: Juan Alcacer, Heather Berry and Wilbur Chung

While firms balance exploitation and exploration to maximize profits, specifics of how firms pursue this balance are scarce. We focus on how firms increase their exploration after obtaining greater capabilities and experience via sequential international expansion.... View Details

Keywords: Price Bubble; Growth and Development Strategy; Growth Management; Industry Growth; Research and Development; Profit; Organizational Change and Adaptation; Knowledge Use and Leverage; Disruptive Innovation; Five Forces Framework; SWOT Analysis; Duopoly and Oligopoly; Manufacturing Industry; Japan; United States

2004
Working Paper

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

By: Rachel Croson, Armando Gomes, Kathleen L. McGinn and Markus Nöth

October 2004
Article

Are Politicians Really Paid Like Bureaucrats?

By: Rafael Di Tella and Raymond Fisman

We provide the first empirical analysis of gubernatorial pay. Using U.S. data for 1950-90, we document substantial variation in the wages of politicians, both across states and overtime. Gubernatorial wages respond to changes in state income per capita and taxes. We... View Details

Keywords: Government and Politics; Compensation and Benefits

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September 20, 2004
Comment

How Consumers Value Global Brands

By: Douglas Holt, John A. Quelch and Earl L. Taylor

In 2002, we carried out a two-stage research project in partnership with the market research company Research International/USA to find out how consumers in different countries value global brands. First, we conducted a qualitative study in forty-one countries to... View Details

Keywords: Global Brands; Brand Value; Multi-national Brands; Social Responsibility; Global Range; Multinational Firms and Management; Globalized Markets and Industries; Brands and Branding; Social Marketing; Corporate Social Responsibility and Impact

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September 2004
Article

Relative Explanatory Power of Agency Theory and Transaction Cost Analysis in German Salesforces

By: Manfred Krafft, Sönke Albers and Rajiv Lal

Keywords: Theory; Cost; Sales; Employees; Germany