Basic Accounting Concepts - Publications - Faculty & Research

2010
Article

The Strategic Use of Brand Biographies

By: Jill Avery, Neeru Paharia, Anat Keinan and Juliet Schor

We introduce the concept of a brand biography to describe an emerging trend in branding in which firms author a dynamic, historical account of the events that have shaped the brand over time. Using a particular type of brand biography, "the underdog," we empirically... View Details

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07 Jul 2008
Research & Ideas

Innovation Corrupted: How Managers Can Avoid Another Enron

natural gas that were burdened with highly inefficient delivery systems. In time, the company supported his basic concept with EnronOnline, a Web-based trading platform that instantly became the world's... View Details

Keywords: by Martha Lagace; Energy; Utilities

2014
Book

Managerial Accounting: Making Decisions and Motivating Performance

By: Srikant M. Datar and Madhav Rajan

Managerial Accounting: Making Decisions and Motivating Performance enables future managers and business owners to attain the core skills they need to become integral members of their company’s decision-making teams. This new program from established authors... View Details

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2012
Book

Producing Prosperity: Why America Needs a Manufacturing Renaissance

By: Gary P. Pisano and Willy Shih

For years—even decades—in response to intensifying global competition, American companies decided to outsource their manufacturing operations in order to reduce costs. But we are now seeing the alarming long-term effect of those choices: in many cases, once... View Details

Keywords: Job Cuts and Outsourcing; Production; Competitive Advantage; Transformation; Innovation and Invention; Manufacturing Industry; United States

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29 Mar 2012
Working Paper Summaries

An Exploration of Luxury Hotels in Tanzania

Keywords: by Diego A. Comin; Entertainment & Recreation

November 2006
Background Note

U.S. Taxation of Foreign-Source Corporate Income

By: Henry B. Reiling

Identifies several of the problems and policy choices associated with taxing foreign-source income. Examples are given of the practical after-tax effects of the major alternatives. Foreign tax credit and "tax haven" based business activities receive special attention.... View Details

Keywords: Earnings Management; Credit; Policy; Taxation; Problems and Challenges; United States

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30 Apr 2009
Working Paper Summaries

Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors

Keywords: by Sharon P. Katz; Financial Services

13 Oct 2011
Lessons from the Classroom

Building a Business in the Context of a Life

students to clarify their personal and professional goals while looking at their strengths and weaknesses. They are asked to reflect on their experiences and then explore one or more visions for where they see their lives going, taking into View Details

Keywords: by Dina Gerdeman; Education

28 Feb 2013
Working Paper Summaries

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

Keywords: by Pavel Kireyev, Koen Pauwels & Sunil Gupta; Advertising

March 1973 (Revised October 1983)
Case

Stirling Homex (A)

Deals primarily with the basic issue of revenue recognition. Homex was recognizing revenue from its modular units prior to the date on which an actual sale had taken place. In addition, there are some interesting issues dealing with the allocation of profit between... View Details

Keywords: Working Capital; Resource Allocation; Revenue Recognition; Profit

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08 Oct 2009
Working Paper Summaries

Clusters of Entrepreneurship

Keywords: by Edward L. Glaeser, William R. Kerr & Giacomo A. M. Ponzetto

16 Jan 2008
Working Paper Summaries

The Political Economy of “Natural” Disasters

Keywords: by Charles Cohen & Eric D. Werker

22 Apr 2008
Working Paper Summaries

An Exploration of Technology Diffusion

Keywords: by Diego A. Comin & Bart Hobijn

16 Mar 2009
Research & Ideas

When the Internet Runs Out of IP Addresses

The basic idea is that some networks have ended up with more IPv4 addresses than they need, while others have less than they need (or will need in the near future). Why do some networks have more than they need? A variety of reasons: Some... View Details

Keywords: by Sean Silverthorne; Telecommunications

2000
Book

Competitive Environmental Strategy: A Guide to the Changing Business Landscape

By: Andrew J. Hoffman

Environmental concerns can greatly affect business success, regardless of whether a business person or corporation shares those concerns. Today's corporate managers must understand the power of environmental issues, and shift their mindset from one focused on... View Details

Keywords: Competitive Strategy; Environmental Management; Social Issues; Organizational Change and Adaptation

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07 Apr 2014
News

Idea to overhaul social welfare assistance with guaranteed income spurs debate and diverse support

10 Nov 2009
First Look

First Look: Nov. 10

Author:Francois Brochet Publication:The Accounting Review (forthcoming) Abstract This paper examines the information content of Form 4 filings under the more timely disclosure regime introduced by Section 403 of the Sarbanes-Oxley Act of... View Details

Keywords: Martha Lagace

21 Apr 2008
Research & Ideas

The New Math of Customer Relationships

involving almost everyone in the company. How difficult has it been for organizations to adopt this all-in approach? A: Service profit chain concepts are deceptively simple. They require an integrated set of management initiatives to... View Details

Keywords: by Sean Silverthorne