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  • 28 Sep 2010
  • First Look

First Look: September 28, 2010

Accounting & Economics (forthcoming) Abstract Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and... View Details
Keywords: Sean Silverthorne
  • 16 Sep 2015
  • Research & Ideas

Can Applied Economics Save Homeless Puppies?

In 2012, two seasoned scholars shared the Nobel Memorial Prize in Economic Sciences for their research on designing markets. Lloyd Shapley had developed theoretical methods to create stable matches in unstable markets. Alvin Roth had taken the View Details
Keywords: by Carmen Nobel; Retail
  • 16 Sep 2014
  • First Look

First Look: September 16

are (a) "strategic" mergers that are potentially used as mechanisms for competitor pre-emption, (b) systems effects of mergers including the impact of mergers on sector-wide diffusion of technologies, (c)... View Details
Keywords: Sean Silverthorne
  • 06 Apr 2010
  • First Look

First Look: April 6

impairment rules to convey private information on future cash flows; in contrast, agency theory predicts managers, on average, will use the discretion opportunistically. We test these hypotheses in a sample of firms with market... View Details
Keywords: Martha Lagace
  • 17 Dec 2013
  • First Look

First Look: December 17

Japan. An entire system of governance was blown away. In 1911, an imperial tradition of more than 2,000 years ended. After the subsequent disasters of world war and Maoist utopianism, China was an impoverished third world economy holding... View Details
Keywords: Carmen Nobel
  • 04 Feb 2014
  • First Look

First Look: February 4

the design process and to approve the school's design. In the natural resources literature, commons theory predicts that, if a robust governance structure is created, this complex form of organizing gives claimants incentives to... View Details
Keywords: Sean Silverthlorne
  • 03 Apr 2019
  • Book

Fintech's Game-Changing Opportunities for Small Business

abruptly in the Great Recession and has not come back. There are a number of theories about too much regulation, for example, or too much student debt, but it is a problem because small businesses provide a path to the American dream.... View Details
Keywords: by Martha Lagace; Banking; Financial Services
  • 01 Mar 2019
  • News

Alumni and Faculty Books for March 2019

a syllabus and course outline, and using established educational theory in practical situations. Mom Hacks: 100+ Science-Backed Shortcuts to Reclaim Your Body, Raise Awesome Kids, and Be Unstoppable by Darria Long Gillespie Da Capo... View Details
  • 20 Nov 2012
  • First Look

First Look: November 20

clients may be served by separate organizational units that are under common control and/or ownership. Second, a family of hybrid conflict polices has evolved that feature elements of the split account system long practiced in Japan,... View Details
Keywords: Sean Silverthorne
  • 22 Dec 2015
  • First Look

December 22, 2015

examples. The article claims that by focusing on agency, learning, intentionality, and demand-side factors, our approach complements and also challenges extant sometimes static, supply-side, agent-agnostic theories of the multinational... View Details
Keywords: Carmen Nobel
  • 12 Apr 2011
  • First Look

First Look: April 12

system rather than a government-controlled system. Book: http://www.gale.cengage.com/servlet/ItemDetailServletCr?region=9&imprint=070&titleCode=GCCL&cf=p&type=3&id=254645 Corporate Ownership Structure and Bank Loan... View Details
Keywords: Sean Silverthorne
  • 02 Oct 2007
  • First Look

First Look: October 2, 2007

parts of Stryker Corporation's systems and procedures for approving and authorizing capital spending of many different types, including buildings, machinery, and working capital for existing businesses, as well as transactions with third... View Details
Keywords: Martha Lagace
  • 17 Jul 2000
  • What Do You Think?

Where Is the Microsoft Board?

laws the government uses to enforce their whims and desires...For Microsoft to treat such a system of non-objective law with disdain ... and contempt ... is a commendable and uplifting act of principle." Questioning whether outside... View Details
Keywords: by James Heskett
  • 29 Jan 2019
  • First Look

New Research and Ideas, January 29, 2019

over time, the relationship between firm size and corporate vulnerability is relatively time invariant. All else being equal, large firms in emerging markets are more financially vulnerable and also systemically important. Consistent with... View Details
Keywords: Dina Gerdeman
  • 31 Mar 2009
  • First Look

First Look: March 31, 2009

care system is in critical condition. Each year, fewer Americans can afford it, fewer businesses can provide it, and fewer government programs can promise it for future generations. We need a cure, and we need it now. Harvard Business... View Details
Keywords: Martha Lagace
  • 21 Dec 2010
  • First Look

First Look: December 21

study highlights the small-world system's evolutionary dynamics at both the macro level of the network and the micro level of an individual actor. This dual analytical lens helps establish that, in competitive and information-intensive settings, a small-world View Details
  • 01 Sep 2004
  • News

One-on-One with Robert McNamara

temporarily.” Incredibly, McNamara says that the conventional wisdom about the domino theory and the question of whether U.S. troops could ever in fact prevent the loss of South Vietnam “were never debated at the government’s highest... View Details
Keywords: Garry Emmons
  • 08 Nov 2017
  • Research & Ideas

Handgun Waiting Periods Prevent Hundreds of Homicides Each Year

Brady Act, plus a 6 percent reduction in gun suicides. When the permanent provisions of the Brady Act took effect on Nov. 30, 1998, and an instant background check system was introduced, many states decided to discard their waiting... View Details
Keywords: by Dina Gerdeman
  • 03 Jun 2014
  • First Look

First Look: June 3

and labor markets but find no evidence that product market efficiency affects the relative value of diversification. These results provide support for the theory of internal capital markets that argues that internal capital allocation... View Details
Keywords: Sean Silverthorne
  • 29 Jan 2013
  • Research & Ideas

Creating the Perfect Super Bowl Ad

advantage. To find out what works, Teixeira went directly to consumers, partnering with the MIT Media Lab and Waltham, MA-based Affectiva, which has developed the first online facial tracking system for testing advertising. The research... View Details
Keywords: by Kim Girard; Advertising; Media & Broadcasting