Publications

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December 2010
Article

Implications for GAAP from an Analysis of Positive Research in Accounting

By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner

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 stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details

Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting

April 2019
Case

Coup or Crime? The Case of Carlos Ghosn

By: Aiyesha Dey, Jonas Heese and Puneet Brar

This case explores the interplay of global corporations, management styles, and local traditions through the high profile arrest of auto industry icon, Carlos Ghosn, in November 2018. The case allows students to debate opposing theories that led to the arrest and... View Details

Keywords: Management Style; Globalized Markets and Industries; Problems and Challenges; Ethics; Governance Controls

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October 2007
Article

The Art of Designing Markets

By: Alvin E. Roth

Traditionally, markets have been viewed as simply the confluence of supply and demand. But to function properly, they must be able to attract a sufficient number of buyers and sellers, induce participants to make their preferences clear, and overcome congestion by... View Details

Keywords: Market Design; Market Participation; Market Transactions; Information Technology; Internet and the Web

Forthcoming
Article

Measurement and Effects of Bank Exit Policies

By: Daniel Green and Boris Vallée

We study whether exit policies by financial institutions have financial and real consequences on the firms they target, using bank coal exit policies as a laboratory. In contrast to theories assuming high capital substitutability, we find large effects of these... View Details

Keywords: Coal Power; Financing and Loans; Banks and Banking; Policy; Energy Industry

February 2018
Article

Maintaining Beliefs in the Face of Negative News: The Moderating Role of Experience

By: Bradley R. Staats, Diwas S. KC and F. Gino

Many models in operations management involve dynamic decision making that assumes optimal updating in response to information revelation. However, behavioral theory suggests that rather than updating their beliefs, individuals may persevere in their prior beliefs. In... View Details

Keywords: Information; Announcements; Service Operations; Decision Making; Medical Specialties; Experience and Expertise; Medical Devices and Supplies Industry

Fall 2013
Article

In Strange Company: The Puzzle of Private Investment in State-Controlled Firms

By: Mariana Pargendler, Aldo Musacchio and Sergio G. Lazzarini

A large legal and economic literature describes how state-owned enterprises (SOEs) suffer from a variety of agency and political problems. Less theory and evidence, however, have been generated about the reasons why state-owned enterprises listed in stock markets... View Details

Keywords: State-owned Enterprises; Oil Companies; Corporate Governance; Business and Shareholder Relations; Energy Industry; Brazil; Mexico; Norway

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Research Summary

Unintended Consequences of Fundraising Tactics

Charity fundraisers use a variety of methods to increase donations, with three of the most common being matching funds, seed money, and thank you gifts. Field experiments have shown that matching funds (Eckel and Grossman, 2008) and seed money (List and Lucking-Reiley,... View Details

Web

History of Excellence - Doctoral

Investing Riding the Passion Wave or Fighting to Stay Afloat? A Theory of Differentiated Passion Contagion By: Emma Frank, Kai Krautter , Wen Wu and Jon M. Jachimowicz 01 JUN 2025 | Administrative Science... View Details

2024
Book

Deals: The Economic Structure of Business Transactions

By: Guhan Subramanian and Michael Klausner

Drawing on real-life cases from a wide range of industries, two acclaimed experts offer a sophisticated but accessible guide to business deals, designed to maximize value for your side.

Business transactions take widely varying forms—from multibillion-dollar... View Details

Keywords: Negotiation; Contracts

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28 Sep 2015
News

Lots Of Candidates Want To Simplify Tax Code; Here's What They Get Wrong

19 Mar 2020
News

Real Leaders: Abraham Lincoln and the Power of Emotional Discipline

2014
Working Paper

Speaking of Corporate Social Responsibility

By: Hao Liang, Christopher Marquis, Luc Renneboog and Sunny Li Sun

We argue that the language spoken by corporate decision makers influences their firms' social responsibility and sustainability practices. Linguists suggest that obligatory future-time-reference (FTR) in a language reduces the psychological importance of the future.... View Details

Keywords: Language; Future-Time-Reference; Categories; Culture; Corporate Social Responsibility; Sustainability; Communication; Corporate Social Responsibility and Impact

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2009
Chapter

Entrepreneurship and the History of Globalization

By: G. Jones and R. Daniel Wadhwani

In this article, we build on the recent efforts of scholars to reintroduce entrepreneurship into the research agenda of business historians. We examine the value and limitations of adapting recent social scientific theories and methods on entrepreneurship to research... View Details

Keywords: History; Multinational Firms and Management; Resource Allocation; Research; Entrepreneurship; Cognition and Thinking; Growth and Development Strategy

2018
Chapter

Creativity and the Labor of Love

By: Teresa M. Amabile

BOOK ABSTRACT: This book provides an overview of the approaches of leading scholars to understanding the nature of creativity, its measurement, its investigation, its development, and its importance to society. The authors are the 24 psychological scientists who are... View Details

Keywords: Creativity

Article

Investors as Stewards of the Commons?

By: George Serafeim

Over the past few years, there has been a significant increase in the number of initiatives seeking to mobilize investor voice towards positive social impact. In this paper, I provide a framework outlining the role of investors as stewards of the commons. While... View Details

Keywords: Collaboration; Industry Self-regulation; Sustainability; ESG; Capital Markets; Investor Behavior; Investment Activism; Social Issues; Environmental Sustainability; Corporate Social Responsibility and Impact; Cooperation

Research Summary

The Impact of ABC on Managerial Decisions

In this type of research, Ratna Sarkar seeks to determine whether, in fact, new cost systems such as ABC (Activity Based Costing) have a measurable effect on managerial decisions regarding product and customer mix.

The theory of ABC is now academically established,... View Details

April 2020
Article

Long-term Firm Growth: An Empirical Analysis of U.S. Manufacturers 1959–2015

By: Giovanni Dosi, Marco Grazzi, Daniele Moschella, Gary P. Pisano and Federico Tamagni

Firm growth is an essential feature of market economies, shaping together macroeconomic performance and the evolution of industry structures. As a potential indicator of organizational “fitness” within a competitive environment, firm growth is also a central concern to... View Details

Keywords: Firm Growth; Organizations; Growth and Development; Theory; Analysis; Production; Data and Data Sets