Publications

06 Jun 2016
News

Shareholder Proposals Contested by Firm Management

09 Sep 2009
First Look

First Look: September 9

Ownership of Equity Improve Earnings Quality? Authors:Dan Givoly, Carla Hayn, and Sharon P. Katz Publication:The Accounting Review (forthcoming) Abstract We compare the quality View Details

Keywords: Martha Lagace

09 May 2019
News

Why You Should Root for the Uber I.P.O. to Fail

10 Apr 2012
First Look

First Look: April 10

Neilson and me shows that over the past 20 years the CEO's average span of control, measured by the number of direct reports, has doubled. It stands at almost 10 today. This... View Details

Keywords: Carmen Nobel

06 Oct 2016
News

You may not have to haggle for the next car you buy

30 Sep 2014
News

Finding out how much the boss earns

April 1942 (Revised December 1982)
Case

Dashman Co.

The vice president in charge of purchasing sends a letter to each of the company's 20 purchasing executives requesting that contracts made in excess of $10,000 be cleared with him prior to signing. The branches promise to cooperate, but no notices of negotiations are... View Details

Keywords: Management Practices and Processes; Accounting; Business Processes

23 May 2019
News

"Small businesses need and want a seat at the table"

October 1988
Case

Digital Communications, Inc.: Encoder Device Division

Explores the issues surrounding the determination of the product cost of a subassembly in a firm that has never had to determine subassembly costs. Asks students to change the cost system by adding allocation bases and developing a step-down allocation process. View Details

Keywords: Cost Accounting; Resource Allocation; Manufacturing Industry; Telecommunications Industry; Electronics Industry

30 May 2013
News

Tax Only the Income Earned in the U.S.

01 Sep 2016
News

Behind Apple’s Success, An Unprecedented Financial Model

19 Sep 2018
News

How Close Are We To Another Financial Collapse?

2011
Working Paper

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan

We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved... View Details

Keywords: Accounting Audits; Financial Reporting; Stocks; Price; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Service Delivery; Quality; Research

SSRN

November 1995
Technical Note

Analyzing Standard Costs: Technical Note

By: V.G. Narayanan

Explains variance analysis. Concepts of price variance and quantity variance are introduced to analyze prime cost variances. Spending variance and capacity variance are used to analyze overhead variance. Consistent with conducting variance analysis in an activity-based... View Details

Keywords: Cost Accounting; Cost; Analysis

2014
Working Paper

Linguistic Complexity in Firm Disclosures: Obfuscation or Information?

By: Brian J. Bushee, Ian D. Gow and Daniel Taylor

Prior research argues that the linguistic complexity of a firm’s disclosures reflects managerial obfuscation. However, complex language can be used either to obfuscate or to convey information, with the effect likely depending on the incentives of the source. We... View Details

Keywords: Communication; Financial Reporting