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      • May 2011 (Revised March 2012)
      • Case

      InterfaceRAISE: Sustainability Consulting

      By: Michael W. Toffel, Robert G. Eccles and Casey Taylor
      InterfaceRAISE is a sustainability management consulting firm created to leverage the capabilities of its parent company Interface Inc., a carpet manufacturer recognized as a global leader in corporate environmental sustainability. This case illustrates the challenges... View Details
      Keywords: Problems and Challenges; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Entrepreneurship; Performance; Environmental Accounting; Profit; Marketing Strategy; Human Resources; Business Model; Leveraged Buyouts; Salesforce Management; Consulting Industry; Manufacturing Industry
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      Toffel, Michael W., Robert G. Eccles, and Casey Taylor. "InterfaceRAISE: Sustainability Consulting." Harvard Business School Case 611-069, May 2011. (Revised March 2012.)
      • May 2011
      • Article

      Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

      By: George Serafeim
      I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. Under EV accounting the present... View Details
      Keywords: Financial Statements; Mergers and Acquisitions; Financial Reporting; Cash Flow; Contracts; Equity; Profit; Value; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Business and Shareholder Relations; Business Earnings
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      Serafeim, George. "Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting." Journal of Accounting Research 49, no. 2 (May 2011).
      • 2011
      • Article

      'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

      By: Joanne Horton, Richard H. Macve and George Serafeim
      Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
      Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
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      Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
      • November 2010
      • Technical Note

      Technical Note: An Abridged History of the American Corporation

      By: Rakesh Khurana, Andrew David Klaber and Eric Baldwin
      This note examines the development of the corporate form in the United States from the eighteenth century to the present, focusing primarily on legal issues. It identifies several major trends in the history of the American corporation: the transition of corporations... View Details
      Keywords: Accounting; Corporate Accountability; Governing Rules, Regulations, and Reforms; History; Code Law; Managerial Roles; Corporate Social Responsibility and Impact; Private Ownership; United States
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      Khurana, Rakesh, Andrew David Klaber, and Eric Baldwin. "Technical Note: An Abridged History of the American Corporation." Harvard Business School Technical Note 411-069, November 2010.
      • November 2010
      • Case

      Morgan Asset Management

      By: Boris Groysberg, Paul M. Healy and Sarah Abbott
      It is 2010 and Guillermo Araoz, the equity research director at Morgan Asset Management (MAM), is considering his research budget for the year. Due to recent declines in the equity markets and MAM's sale of its mutual funds business, MAM has seen a decline in its... View Details
      Keywords: Budgets and Budgeting; Asset Management; Financial Strategy; Investment; Resource Allocation; Research and Development; Financial Services Industry
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      Groysberg, Boris, Paul M. Healy, and Sarah Abbott. "Morgan Asset Management." Harvard Business School Case 411-058, November 2010.
      • October 2010
      • Article

      The Emerging Capital Market for Nonprofits

      By: Robert S. Kaplan and Allen S. Grossman
      Many of our largest and most successful companies today did not exist 50 years ago. During this same time interval, companies that ranked among top in the 1960s have disappeared, been merged out of existence, or become much smaller presences in the U.S. industrial... View Details
      Keywords: Capital Markets; Investment Funds; Philanthropy and Charitable Giving; Corporate Accountability; Management Practices and Processes; Infrastructure; Corporate Social Responsibility and Impact; Performance Effectiveness; Nonprofit Organizations
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      Kaplan, Robert S., and Allen S. Grossman. "The Emerging Capital Market for Nonprofits." Harvard Business Review 88, no. 10 (October 2010).
      • September 2010 (Revised September 2011)
      • Case

      Leasing Decision at Magnet Beauty Products, Inc.

      By: Krishna G. Palepu and George Serafeim
      A fast-growing retailer is facing two different leasing options for its stores. In choosing between the two options, management is considering the potential impact of the two options on the company's financial statements, in light of the proposed new accounting... View Details
      Keywords: Financial Statements; Decision Choices and Conditions; Growth and Development Strategy; Standards; Leasing; Beauty and Cosmetics Industry; Retail Industry
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      Palepu, Krishna G., and George Serafeim. "Leasing Decision at Magnet Beauty Products, Inc." Harvard Business School Case 111-039, September 2010. (Revised September 2011.)
      • May 2010
      • Article

      Bye Bye Bundles: The Unbundling of Music in Digital Channels

      By: Anita Elberse
      Fueled by digital distribution, unbundling is prevalent in many information industries. What is the effect of this unbundling on sales? And what bundle characteristics drive this effect? I empirically examine these questions in the context of the music industry, using... View Details
      Keywords: Unbundling; Bundling; Digital Distribution; System-of-equations Modeling; Sales; Distribution Channels; Framework; Mathematical Methods; Revenue; Reputation; Internet and the Web; System; E-commerce; Information Industry; Music Industry
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      Elberse, Anita. "Bye Bye Bundles: The Unbundling of Music in Digital Channels." Journal of Marketing 74, no. 3 (May 2010): 107–123.
      • March 2010 (Revised June 2010)
      • Case

      Whose Money Is It Anyway? (A)

      By: V.G. Narayanan, Richard G. Hamermesh and Rachel Gordon
      The Brigham and Women's Physician's Organization (BWPO) and its corporate parent disagree over who has jurisdiction over significant legacy funds. Are they controlled by the BWPO or do they belong to BWPO's corporate parent? The BWPO and its corporate parent must... View Details
      Keywords: Accounting; Investment Funds; Governance Controls; Agreements and Arrangements; Boundaries; Health Industry
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      Narayanan, V.G., Richard G. Hamermesh, and Rachel Gordon. "Whose Money Is It Anyway? (A)." Harvard Business School Case 810-008, March 2010. (Revised June 2010.)
      • February 2010 (Revised December 2011)
      • Case

      Ricoh Company, Ltd.

      By: Robert G. Eccles, Amy C. Edmondson, Marco Iansiti and Akiko Kanno
      Ricoh, the Japanese copier manufacturer, is committed to reducing its environmental impact to one-eighth of its 2000 levels by 2050. It has already introduced three stages of environmental awareness to its operations, and its recycled copier business broke even in... View Details
      Keywords: Environmental Accounting; Financial Reporting; Integrated Corporate Reporting; Investment; Operations; Corporate Social Responsibility and Impact; Environmental Sustainability; Electronics Industry; Manufacturing Industry; Japan
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      Eccles, Robert G., Amy C. Edmondson, Marco Iansiti, and Akiko Kanno. "Ricoh Company, Ltd." Harvard Business School Case 610-053, February 2010. (Revised December 2011.)
      • 2010
      • Chapter

      Measuring and Managing Macrofinancial Risk and Financial Stability: A New Framework

      By: Dale F. Gray, Robert C. Merton and Zvi Bodie
      This paper proposes a new approach to improve the way central banks can analyze and manage the financial risks of a national economy. It is based on the modern theory and practice of contingent claims analysis (CCA), which is successfully used today at the level of... View Details
      Keywords: Financial Statements; Economy; Financial Condition; Central Banking; Management Analysis, Tools, and Techniques; Management Practices and Processes; Risk Management; Measurement and Metrics; System Shocks
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      Gray, Dale F., Robert C. Merton, and Zvi Bodie. "Measuring and Managing Macrofinancial Risk and Financial Stability: A New Framework." In Financial Stability, Monetary Policy, and Central Banking. Vol. 15, edited by Alfaro A. Rodrigo and Cifuentes S. Rodrigo., 2010.
      • Article

      Management Accounting and Control: Lessons for and from the World's Tiniest Businesses

      By: Srikant M. Datar, Marc J. Epstein and Kristi Yuthas
      The article discusses skills microentrepreneurs need to manage and expand their businesses. After interviewing hundreds of microfinance clients around the globe, the authors were able to identify five tools drawn from management accounting where improved knowledge... View Details
      Keywords: Governance Controls; Expansion; Business or Company Management; Microfinance; Cost Management; Risk Management; Budgets and Budgeting; Accounting; Opportunities
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      Datar, Srikant M., Marc J. Epstein, and Kristi Yuthas. "Management Accounting and Control: Lessons for and from the World's Tiniest Businesses." Strategic Finance 91, no. 5 (November 2009).
      • August 2009
      • Supplement

      The TSMC Way: Meeting Customer Needs at Taiwan Semiconductor Manufacturing Company (CW)

      By: Willy C. Shih
      When L.C. Tu receives an emergency order, he is confronted with a range of production scheduling choices, each of which has unique costs and trade-offs. The case was designed to help students understand job-shop style production and the impact of disruptions and... View Details
      Keywords: Factories, Labs, and Plants; Disruption; Customer Focus and Relationships; Cost; Cost Management; Business or Company Management; Time Management; Network Effects; Production; Hardware; Manufacturing Industry; Semiconductor Industry; Taiwan
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      Shih, Willy C. "The TSMC Way: Meeting Customer Needs at Taiwan Semiconductor Manufacturing Company (CW)." Harvard Business School Spreadsheet Supplement 610-702, August 2009.
      • August 2009
      • Case

      The TSMC Way: Meeting Customer Needs at Taiwan Semiconductor Manufacturing Co.

      By: Willy C. Shih, Chen-Fu Chien, Chintay Shih and Jack Chang
      When L.C. Tu receives an emergency order, he is confronted with a range of production scheduling choices, each of which has unique costs and trade-offs. The case was designed to help students understand job-shop style production and the impact of disruptions and... View Details
      Keywords: Disruption; Customer Relationship Management; Decision Choices and Conditions; Cost; Order Taking and Fulfillment; Production; Semiconductor Industry; Taiwan
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      Shih, Willy C., Chen-Fu Chien, Chintay Shih, and Jack Chang. "The TSMC Way: Meeting Customer Needs at Taiwan Semiconductor Manufacturing Co." Harvard Business School Case 610-003, August 2009.
      • April 2009 (Revised June 2010)
      • Case

      Supply Chain Partners: Virginia Mason and Owens & Minor (A)

      By: V.G. Narayanan and Lisa Brem
      Virginia Mason Medical Center (VM) hired Owens & Minor (O&M) as its alpha vendor for medical/surgical supplies in 2004. By 2005, O&M was performing Just-in-Time and Low Unit of Measure services for VM, but they believed the pricing model in the industry was outdated.... View Details
      Keywords: Activity Based Costing and Management; Price; Distribution; Supply Chain Management; Medical Devices and Supplies Industry
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      Narayanan, V.G., and Lisa Brem. "Supply Chain Partners: Virginia Mason and Owens & Minor (A)." Harvard Business School Case 109-076, April 2009. (Revised June 2010.)
      • March 2009
      • Article

      The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing

      By: F. Ferri and Tatiana Sandino
      We examine the economic consequences of more than 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004, the first case in which the SEC allowed a shareholder vote on an accounting matter. Our results... View Details
      Keywords: Shareholder Activism; Shareholder Votes; Stock Option Expensing; Executive Compensation; Financial Reporting; Employee Stock Ownership Plan; Corporate Governance; Business and Shareholder Relations; Investment Activism
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      Ferri, F., and Tatiana Sandino. "The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing." Accounting Review 84, no. 2 (March 2009): 433–466.
      • 2008
      • Chapter

      Allocating Marketing Resources

      By: Sunil Gupta and Thomas J. Steenburgh

      Companies spend billions of dollars on marketing every year because it is essential to organic growth. Given these large investments, marketing managers have the responsibility to optimally allocate resources and to demonstrate that their investments generate... View Details

      Keywords: Investment Return; Resource Allocation; Marketing; Demand and Consumers; Mathematical Methods
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      Gupta, Sunil, and Thomas J. Steenburgh. "Allocating Marketing Resources." In Marketing Mix Decisions: New Perspectives and Practices, edited by Roger A. Kerin and Rob O'Regan. Chicago, IL: American Marketing Association, 2008.
      • 2008
      • Working Paper

      Allocating Marketing Resources

      By: Sunil Gupta and Thomas J. Steenburgh
      Marketing is essential for the organic growth of a company. Not surprisingly, firms spend billions of dollars on marketing. Given these large investments, marketing managers have the responsibility to optimally allocate these resources and demonstrate that these... View Details
      Keywords: Investment Return; Resource Allocation; Marketing; Demand and Consumers; Mathematical Methods
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      Gupta, Sunil, and Thomas J. Steenburgh. "Allocating Marketing Resources." Harvard Business School Working Paper, No. 08-069, February 2008.
      • October 2007 (Revised February 2008)
      • Background Note

      Evaluating M&A Deals: Accretion vs. Dilution of Earnings-per-share

      By: Carliss Y. Baldwin
      When discussing the pros and cons of an acquisition, practitioners often talk about the impact of the deal on the buyer's earnings-per-share (eps). An acquisition is said to be "accretive" if the buyer's eps goes up post-deal; it is "dilutive" if the buyer's eps goes... View Details
      Keywords: Business Earnings; Mergers and Acquisitions; Private Equity; Negotiation Deal
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      Baldwin, Carliss Y. "Evaluating M&A Deals: Accretion vs. Dilution of Earnings-per-share." Harvard Business School Background Note 208-059, October 2007. (Revised February 2008.)
      • 2007
      • Working Paper

      The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing

      By: Fabrizio Ferri and Tatiana Sandino
      In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004–the first case where the SEC has allowed an accounting matter to be subject to an advisory... View Details
      Keywords: Executive Compensation; Financial Reporting; Employee Stock Ownership Plan; Corporate Governance; Investment Activism; Business and Shareholder Relations
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      Ferri, Fabrizio, and Tatiana Sandino. "The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing." Harvard Business School Working Paper, No. 08-022, September 2007.
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