Publications

Article

Administrative Costs Associated with Physician Billing and Insurance-Related Activities at an Academic Health Care System

By: Phillip Tseng, Robert S. Kaplan, Barak D. Richman, Mahek A. Shah and Kevin A. Schulman

The federal government mandated adoption of certified electronic health record systems (EHR), at least in part, to reduce administrative costs for physicians. This study used time-driven activity-based costing to determine the administrative costs associated with... View Details

Keywords: Health Care and Treatment; Cost Management; Insurance; Problems and Challenges

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2017
Working Paper

Rethinking Measurement of Pay Disparity and its Relation to Firm Performance

By: Ethan Rouen

I develop measures of firm-level pay disparity and examine their relation to firm accounting performance. Using comprehensive compensation data for a large sample of firms, I find no statistically significant relation between the ratio of CEO-to-mean employee... View Details

Keywords: Pay Disparity; Pay Ratio; CEO Pay Ratio; Income Inequality; Executive Compensation; Wages; Equality and Inequality; Business Ventures; Performance

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March 2017 (Revised June 2019)
Case

Mubadala and EBX: To X or to X It?

By: Nori Gerardo Lietz, Ricardo Andrade and Sayiddah Fatima McCree

In April 2012, Mubadala, Abu Dhabi's sovereign wealth fund invested $2 billion in Brazilian conglomerate EBX, believing the company to be undervalued by the public markets. Shortly thereafter, however, EBX and its multiple business lines began to spiral downward. Hani... View Details

Keywords: Sovereign Wealth Funds; Conglomerates; Investing; Corporate Structure; International; Sovereign Finance; Business Conglomerates; Investment; Financing and Loans; Restructuring; Organizational Structure; Economy; Brazil; Abu Dhabi

16 Jul 2020
News

Black Lives Matter and the promise of entrepreneurship

January 2015 (Revised September 2017)
Case

Omar Selim: Building a Values-Based Asset Management Firm (A)

By: George Serafeim, Rebecca Henderson and Shannon Gombos

The sustainable investing market was a recent phenomenon in the first decade of the 21st century. However, an increasing number of investors began to integrated Environmental, Social and Governance (ESG) issues in investment decisions. At Barclays Capital, Omar Selim... View Details

Ria Sen

Ria is a JD/PhD student at Harvard Law School and Harvard Business School. At HLS, she was a John M. Olin Fellow and the winner of the 2021 Victor Brudney Writing Prize. She previously studied Economics and Mathematics at Columbia University, where she was nominated... View Details

March 2019 (Revised June 2019)
Case

Global Sourcing at Nike

By: Nien-hê Hsieh, Michael W. Toffel and Olivia Hull

This case explores the evolution of Nike’s global product sourcing strategy, in particular ongoing efforts to improve working conditions at its suppliers’ factories. When the case opens in July 2018, Vice President of Sourcing Amanda Tucker and her colleagues in Nike’s... View Details

2010
Chapter

From Visible Harm to Relative Risk: Centralization and Fragmentation of Pharmacovigilance

By: Arthur A. Daemmrich

Adverse drug reactions pose distinct but potentially catastrophic risks to patients, physicians, pharmaceutical firms, and regulators. Between the early 1960s and the present, national systems were built to collect, standardize, and respond to individual reports of... View Details

Keywords: Governing Rules, Regulations, and Reforms; Health Testing and Trials; Business and Government Relations; Risk and Uncertainty; Safety; Pharmaceutical Industry; United States

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March 2018
Case

Chaudhary Group: Rebuilding Nepal

By: Christopher J. Malloy, Lauren H. Cohen and Inakshi Sobti

After the 2015 Nepal earthquake, the Chaudhary Group, a billion-dollar conglomerate in Nepal, decides to play a pivotal role in rebuilding the country. The Group's philanthropic arm (Chaudhary Foundation) works with stakeholders and develops a blue print for short- and... View Details

September 2019 (Revised December 2023)
Case

Accounting Fraud at Tesco Stores (A)

By: Jonas Heese, Suraj Srinivasan and Julia Kelley

This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL’s finance department. The accountant was concerned about TSL’s handling of commercial income, which, according to the accountant, overstated... View Details

Keywords: Accounting; Crime and Corruption; Organizational Culture; Corporate Accountability

August 2008 (Revised July 2009)
Case

Gazprom (A): Energy and Strategy in Russian History

By: Rawi E. Abdelal, Sogomon Tarontsi and Alexander Jorov

Critics have accused Gazprom, the world's largest natural gas producer, of eschewing market principles in favor of the foreign policy priorities of the Russian government, ever since the energy giant cut off the supply to Ukraine in January of 2006. The purported... View Details

Keywords: History; International Relations; Trade; Energy Industry; Russia; Soviet Union; Ukraine; Europe

Online Finance & Accounting Courses | HBS Online

Investing Professors Shawn Cole & Vikram Gandhi Evaluate environmental, social, and governance (ESG) factors, and learn how to incorporate them into investment decisions and measure and manage their impact. 6 weeks, 5 hrs/week Enroll by... View Details

April 2009 (Revised May 2010)
Case

Urbi and the City Licensee Managers

By: John D. Macomber and Regina Garcia-Cuellar

A leading low income housing builder in Mexico decides which prospective new local partner best extends its advantages in managing twin production lines of homes and clients. URBI has built substantial competitive advantage in the technology and culture that matches... View Details

Keywords: Mortgages; Government and Politics; Housing; Growth and Development Strategy; Brands and Branding; Market Entry and Exit; Production; Supply Chain; Organizational Culture; Franchise Ownership; Partners and Partnerships; Competitive Advantage; Real Estate Industry; China; India; Mexico; United States