Measurement and Metrics - Publications - Faculty & Research

We study the application of large language models (LLMs) to the estimation of core earnings, i.e., a firm's persistent profitability from its core business activities. This construct is central to investors' assessments of economic performance and valuations. However,... View Details

Keywords: Large Language Models; AI and Machine Learning; Accounting; Profit; Corporate Disclosure; Analytics and Data Science; Measurement and Metrics

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November 1998
Article

Measuring and Managing the Benefits of Customer Retention: An Empirical Investigation

By: N. Narayandas

Keywords: Measurement and Metrics; Management; Customer Focus and Relationships

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Three irreversible trends -- realization of the deep downside of bad public health and bad buildings; the access to and democratization of air quality data; and the relaxation of the need to be present in-person, face-to-face, day-to-day -- will forever change... View Details

23 Jul 2013
News

Taking the Measure of Detroit

September 2013
Case

Boston Children's Hospital: Measuring Patient Costs (Abridged)

By: Robert S. Kaplan

The case describes a pilot project on applying activity-based costing to measure the cost of treating patients. After an overview of Boston Children's Hospital and its local health care market environment, the case presents process maps and financial data relating to... View Details

Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management

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Article

Of Measurement and Mission: Accounting for Performance in Non-Governmental Organizations

By: Debora Spar and James Dail

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September–October 1988
Article

Measure Costs Right: Make the Right Decisions

By: Robin Cooper and Robert S. Kaplan

Keywords: Measurement and Metrics; Cost; Decision Making

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Other Article

Sustainable Strategies and Net-Zero Goals

By: Mark L. Frigo, Robert S. Kaplan and Karthik Ramanna

In a recent Harvard Business Review article, Kaplan and Ramanna describe a rigorous approach, the E-liability method, for companies’ ESG reporting, especially as it pertains to GHG emissions measurements. They argue that the current standards for measuring... View Details

Keywords: Measurement; Sustainability; Net-zero Emissions; Environmental Sustainability; Integrated Corporate Reporting; Measurement and Metrics; Strategy

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Working Paper

Measuring the Perceived Liquidity of the Corporate Bond Market

By: Sergey Chernenko and Adi Sunderam

We propose a novel measure of bond market liquidity that does not depend on transaction data: the strength of the cross-sectional relationship between mutual fund cash holdings and fund flow volatility. Our measure captures how liquid funds perceive their portfolio... View Details

Keywords: Bond Market; Bonds; Financial Liquidity; Measurement and Metrics

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October 1992
Article

Creating A Comprehensive Performance Measurement System

By: Robert G. Eccles Jr. and Philip J. Pyburn

Keywords: Performance; Measurement and Metrics; System

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2012
Other Unpublished Work

Measuring the Broadband Bonus in 20 OECD Countries

By: Shane Greenstein and Ryan McDevitt

This paper provides estimates of the economic value created by broadband Internet using measures of new gross domestic product and consumer surplus. The study finds that the economic value created in 30 OECD countries correlates roughly with the overall size of their... View Details

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1980
Chapter

Measuring Consumer Satisfaction and Complaint Behavior: A Study of Financial Services and Insurance

By: J. Quelch and S. Ash

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February 2001 (Revised June 2002)
Case

Customer Value Measurement at Nortel Networks--Optical Networks Division

By: Das Narayandas

Since 1995, Nortel Networks' Optical Networks (ON) division has been incorporating customer satisfaction and loyalty measures into its business practices to increase customer value. Over the years, key process owners in various parts of the organization have become... View Details

Keywords: Business Divisions; Customer Focus and Relationships; Customer Satisfaction; Management Teams; Marketing Strategy; Value Creation; Telecommunications Industry

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