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November 2006 (Revised March 2008)
Case

Kendall Square Research Corporation

By: F. Warren McFarlan

Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993 and the company sold stock to the public for the first time. Analysts forecast higher earnings for 1993, then the company's revenue recognition... View Details

Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry

Research Summary

Capitalism as a System of Governance

My research interest is in further exploration of the analytic utility of an original conception of capitalism as an indirect, three level system of governance for the economic relationships within political entities, and mostly within nation states. This three level... View Details

December 1999 (Revised December 2010)
Background Note

Accounting for Income Taxes

By: David F. Hawkins

Accounting for Income taxes under US-GAAP and IFRS. Analysis of income tax information in financial statements. View Details

Keywords: Financial Statements; Taxation; Standards

April 2013
Article

The International Politics of IFRS Harmonization

By: Karthik Ramanna

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details

Keywords: Accounting Standards; IASB; IFRS; Politics; International Accounting; Globalization; Standards; Corporate Governance; Canada; China; India

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2003
Article

Developing a Management Systems Approach to Sustainability at BMW Group

By: Michael W. Toffel, Natalie Hill and Kellie McElhaney

This article describes how Designworks/USA, a subsidiary of BMW Group, developed a Sustainability Management System (SMS) by integrating the management of environmental, social, and traditional business issues. After several months of deploying the SMS throughout its... View Details

Keywords: Environmental Sustainability; Management Systems; Standards; Operations; Auto Industry

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23 Jul 2008
Sharpening Your Skills

Sharpening Your Skills: Balanced Scorecard in Action

adds a metric that summarizes customer profitability. The ability to measure profitability at the individual customer level allows companies to consider new customer profitability View Details

Web

2024 Reunion Presentations - Alumni

philanthropy. Conducting Business Experimentation Professor Benjamin Roth + More Info - Slides – Less Info - Slides This interactive lecture will introduce the tools of randomized experimentation (A/B tests, RCTs, etc.) for both measuring... View Details

2015
Working Paper

Understanding Conformity: An Experimental Investigation

By: B. Douglas Bernheim and Christine L Exley

Some theories of conformity hold that social equilibrium either standardizes inferences or promotes a shared understanding of conventions and norms among individuals with fixed heterogeneous preferences (belief mechanisms). Others depict tastes as fluid and hence... View Details

Keywords: Conformity; Norms; Image Motivation; Prosocial Behavior; Motivation and Incentives; Behavior; Standards

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May 1984 (Revised May 1989)
Case

Cleveland Twist Drill (B)

By: Richard G. Hamermesh

Describes events at Cleveland Twist Drill between April 1982 and February 1983. Jim Bartlett's approach to the union and the implementation of the "move strategy" are described. Students are asked to evaluate these actions and to develop plans for dealing with current... View Details

Keywords: History; Management Style; Leadership Style; Standards; Power and Influence

December 2009
Article

Who Owns Metrics?: Building a Bill of Rights for Online Advertisers

By: Benjamin Edelman

I offer five rights to protect advertisers from increasingly powerful ad networks-avoiding fraudulent charges for services not rendered, guaranteeing data portability so advertisers get the best possible value, and assuring price transparency so advertisers know what... View Details

Keywords: Online Advertising; Crime and Corruption; Price; Measurement and Metrics; Technology Networks; Value; Advertising Industry

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May 2014
Case

Goldman Sachs: Anchoring Standards After the Financial Crisis

By: Rajiv Lal and Lisa Mazzanti

Goldman Sachs, a longtime venerable financial institution headquartered in New York City, had a partnership culture that was known to value its clients. But when the financial crisis hit in 2008 and Goldman Sachs emerged relatively unscathed, its public image took a... View Details

Keywords: Brand Management; Public Image; Corporate Accountability; Reputation; Standards; Financial Crisis; Brands and Branding; Banking Industry; Financial Services Industry

October 2022
Exercise

Shanty Real Estate: Confidential Information for Homebuyer 2

By: Michael Luca, Jesse M. Shapiro and Nathan Sun

Shanty is a simulation in which students inhabit the role of either a traditional home buyer or an iBuyer, both bidding on the same condo. The traditional home buyer has access to a “comp sheet” of similar properties that have recently sold, and has done a walkthrough.... View Details

Keywords: Decision Choices and Conditions; Decision Making; Measurement and Metrics; Market Timing

October 2022
Exercise

Shanty Real Estate: Confidential Information for iBuyer 3

By: Michael Luca, Jesse M. Shapiro and Nathan Sun

Shanty is a simulation in which students inhabit the role of either a traditional home buyer or an iBuyer, both bidding on the same condo. The traditional home buyer has access to a “comp sheet” of similar properties that have recently sold, and has done a walkthrough.... View Details

Keywords: Algorithm; Decision Choices and Conditions; Decision Making; Measurement and Metrics; Market Timing

winter 1985
Article

The Nonpecuniary Costs of Automobile Emissions Standards

By: Timothy F. Bresnahan and Dennis Yao

An important component of the costs of automotive air-pollution control has been nonpecuniary: a decline in vehicle performance characteristics. This regulatory impact on what the auto industry calls "drivability" has never been quantified, although there is... View Details

Keywords: Transportation; Pollutants; Cost; Standards; Performance; Quality; Auto Industry

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August 2023
Article

Do Rating Agencies Behave Defensively for Higher Risk Issuers?

By: Samuel B. Bonsall IV, Kevin Koharki, Pepa Kraft, Karl A. Muller III and Anywhere Sikochi

We examine whether rating agencies act defensively toward issuers with a higher likelihood of default. We find that agencies' qualitative soft rating adjustments are more accurate as issuers' default risk grows, as evidenced by the adjustments leading to lower Type I... View Details

Keywords: Credit Rating Agencies; Soft Rating Adjustments; Default; Credit; Performance Evaluation; Measurement and Metrics; Financial Institutions; Risk Management

October 2022
Exercise

Shanty Real Estate: Confidential Information for iBuyer 2

By: Michael Luca, Jesse M. Shapiro and Nathan Sun

Shanty is a simulation in which students inhabit the role of either a traditional home buyer or an iBuyer, both bidding on the same condo. The traditional home buyer has access to a “comp sheet” of similar properties that have recently sold, and has done a walkthrough.... View Details

Keywords: Decision Choices and Conditions; Decision Making; Market Timing; Measurement and Metrics