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  • 24 Feb 2016
  • Research & Ideas

Why It's Best to Take Tests Early in the Day

Here’s a tip for parents of school-aged children. If your kids must take a standardized test, it’s best to do so either first thing in the morning or right after recess. On average, students perform best on tests at the start of the... View Details
Keywords: by Carmen Nobel; Education
  • May 2025
  • Case

Initial Financial Statements at Blank Corporation: Bridging Content and Commerce

By: Jung Koo Kang, Panje Jayden Kim and David Allen
This accounting case is intended to teach students how to compile an income statement, a balance sheet, and a cash flow statement. It focuses on Blank Corporation, an innovative South Korean company that bridged content and commerce by selling products directly through... View Details
Keywords: Accounting; Financial Statements; Business Startups; Social Media; Advertising; Digital Marketing; Consumer Products Industry; South Korea
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  • September 2016
  • Article

Do Display Ads Influence Search?: Attribution and Dynamics in Online Advertising

By: Pavel Kireyev, Koen Pauwels and Sunil Gupta
As firms increasingly rely on online media to acquire consumers, marketing managers feel comfortable justifying higher online marketing spending by referring to online metrics such as click-through rate (CTR) and cost per acquisition (CPA). However, these standard... View Details
Keywords: Internet and the Web; Digital Marketing
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  • 26 Apr 2016
  • News

Professor Jonas Heese on Fraudulent Billing and Safety Net Hospitals

  • 26 Apr 2016
  • Video

Professor Jonas Heese on Fraudulent Billing and Safety Net Hospitals

  • Article

A Career Life-Cycle Perspective on Women's Health and Safety

By: Robert S. Kaplan, Chizoba L. Chukwura, Gregory H. Gorman, Vivian S. Lee, Chester B. Good, Kathleen L. Martin, Gregory A. Ator and Michael D. Parkinson
Women's health has demanded more attention from employers as women integrated into the workforce. Traditionally male-dominant fields and occupations require special attention to workplace design, physical standards for entry, employment practices, equipment, and health... View Details
Keywords: Women's Health; Healthcare Access; Workplace Design; Military Health System; Occupational Health; Medical Equipment ＆ Devices; Employees; Gender; Personal Development and Career
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  • 23 Jan 2023
  • Research & Ideas

After High-Profile Failures, Can Investors Still Trust Credit Ratings?

“soft” adjustments, analysts give an opinion about the “ability and willingness” of the issuer to repay investors who purchase debt securities, according to Standard & Poor’s. Major credit rating agencies include Moody’s and Fitch.... View Details
Keywords: by Ben Rand
  • 21 Dec 2012
  • News

Robert G. Eccles recognized for impact on corporate governance

  • 10 Dec 2008
  • Working Paper Summaries

Market Reaction to the Adoption of IFRS in Europe

Keywords: by Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer & Edward J. Riedl; Banking
  • March 2008
  • Article

Testing a Purportedly More Learnable Auction Mechanism

We describe an auction mechanism in the class of Groves mechanisms that has received attention in the computer science literature because of its theoretical property of being more "learnable" than the standard second price auction mechanism. We bring this mechanism,... View Details
Keywords: Market Design; Auctions; Learning; Economics
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  • 24 Jan 2005
  • Research & Ideas

Rethinking Activity-Based Costing

$0.80) for processing customer orders, $35.20 (44 by $0.80) for handling inquiries, and $40 (50 by $0.80) for performing credit checks. Once you have calculated these standard rates, you can apply them in real time to assign costs to... View Details
Keywords: by Robert S. Kaplan & Steven R. Anderson
  • August 2006
  • Article

Predicting Returns with Managerial Decision Variables: Is There a Small-Sample Bias?

By: Malcolm Baker, Ryan Taliaferro and Jeffrey Wurgler
Many studies find that aggregate managerial decision variables, such as aggregate equity issuance, predict stock or bond market returns. Recent research argues that these findings may be driven by an aggregate time-series version of Schultz's (2003, Journal of Finance... View Details
Keywords: Prejudice and Bias; Fairness; Managerial Roles; Management Analysis, Tools, and Techniques; Equity; Bonds; Financial Markets; Investment; Capital Markets; Borrowing and Debt; Investment Return
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  • 07 Jun 2007
  • News

The bad dream of options expensing lingers

  • 23 Mar 2023
  • Research & Ideas

As Climate Fears Mount, More Investors Turn to 'ESG' Funds Despite Few Rules

Investor interest in social responsibility has skyrocketed in the past three years, even as US regulations to hold companies accountable remain in flux and the environmental, social, and governance (ESG) label itself draws backlash. Investors are willing to pay a... View Details
Keywords: by Rachel Layne; Financial Services
  • October 2022
  • Article

Sovereign Risk, Currency Risk, and Corporate Balance Sheets

By: Wenxin Du and Jesse Schreger
We provide a comprehensive account of the evolution of the currency composition of sovereign and corporate external borrowing by emerging markets from 2003 to 2017. We show that a higher reliance on foreign currency debt by the corporate sector is associated with... View Details
Keywords: Currency; International Finance
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  • August 2018 (Revised July 2020)
  • Case

Revenue Recognition at HBP

By: Paul Healy and Siko Sikochi
In early 2014, Paul Bills, CFO of Harvard Business Publishing (HBP), sat down with David Wan, the company’s CEO, to discuss budget preparations for the coming year. Bills noted that the performance of Corporate Learning, one of HBP’s three business units, would be... View Details
Keywords: Accrual Accounting; Budgets and Budgeting; Revenue Recognition; Financial Reporting; Publishing Industry; Education Industry; United States
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  • 22 Jul 2014
  • First Look

First Look: July 22

August 2013 hfm (Healthcare Financial Management) Using TDABC to Deliver Better Patient Outcomes at Lower Cost By: Kaplan, Robert S. Abstract—No abstract available. Publisher's link: http://www.hfma.org/TDABC August 2013 Accounting... View Details
Keywords: Sean Silverthorne
  • August 2010
  • Supplement

Batson International, S.A. (B)

By: David F. Hawkins
A surprise internal audit of a division's accounting practices reveals a number of possible earnings management and accounting irregularities. View Details
Keywords: Accounting Audits; Earnings Management; Financial Reporting; International Accounting; Standards; United States
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  • 2024
  • Working Paper

Economic Budgeting for Endowment-Dependent Universities

By: John Y. Campbell, Jeremy C. Stein and Alex A. Wu
To understand their financial position, universities need to understand the long-term implications of their operating revenues and costs in relation to the financial assets they have available. Standard budgeting procedures that focus on one or two years at a time and... View Details
Keywords: Budgets and Budgeting; Cash Flow; Cost; Revenue; Education Industry
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  • 2011
  • Other Unpublished Work

What Do Private Firms Look Like?

By: John Asker, Joan Farre-Mensa and Alexander Ljungqvist
Private firms in the U.S. are not subject to public reporting requirements, so relatively little is known about their characteristics and behavior—until now. This Data Appendix describes a new database on private U.S. firms, created by Sageworks Inc. in cooperation... View Details
Keywords: Data and Data Sets; Behavior; Public Sector; Corporate Disclosure; Private Sector; Financial Statements; United States
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