Publications

May 2018 (Revised October 2020)
Supplement

La Ribera Health Department (B): Epilogue

By: Regina E. Herzlinger, Emer Moloney and Daniela Beyersdorfer

The La Ribera case studies depict an innovative low cost/high quality privately financed hospital model struggling to achieve alignment with the Six Factors. It is reimbursed by the public sector in a Spanish environment whose Consumers, Structure, and Public Policy... View Details

Keywords: Trends And Opportunities; Government; Government Programs; Acquisition; Business Model; Business Plan; Trends; Opportunities; Government and Politics; Programs; Health Care and Treatment; Situation or Environment; Health Industry; Insurance Industry; Technology Industry; Spain

2016
Working Paper

Foreign Competition and Domestic Innovation: Evidence from U.S. Patents

By: David Autor, David Dorn, Gordon H. Hanson, Pian Shu and Gary Pisano

Manufacturing is the locus of U.S. innovation, accounting for more than three quarters of U.S. corporate patents. The rise of import competition from China has represented a major competitive shock to the sector, which in theory could benefit or stifle innovation. In... View Details

Keywords: Patents; Competition; System Shocks; Trade; Innovation and Invention; Manufacturing Industry; China; United States

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17 Jul 2012
News

Tax, offshoring, and the Washington gridlock

August 2019 (Revised October 2019)
Case

Systems Design West

By: Richard Ruback and Royce Yudkoff

Jenn Braus (HBS 2013) was halfway through the 90-day exclusivity period for her proposed acquisition of Systems Design West (SDW). She had completed her business and accounting due diligence. Just as she was about to ask her lawyer to begin drafting the purchase... View Details

Keywords: Acquisition; Price; Negotiation Offer; Decision Making

11 Feb 2017
News

Mass entertainment in the digital age is still about blockbusters, not endless choice

2014
Teaching Note

Fine Harvest Restaurant Group

By: Clara X. Chen, Kenneth A. Merchant, Tatiana Sandino and Wim Van der Stede

The Fine Harvest Restaurant Group cases A and B examine a company's design of a new system to evaluate the performance (and determine the bonuses) for its restaurant managers. Fine Harvest had traditionally evaluated restaurant managers based on store margins and had... View Details

Keywords: Incentive Systems; Relative Performance Evaluation; Restaurant Industry; Accounting; Economics; Human Resources; Measurement and Metrics; Labor; Performance; Salesforce Management; Retail Industry; North and Central America

April 1995 (Revised April 1995)
Case

Pillsbury: Customer Driven Reengineering

By: Robert S. Kaplan

Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details

Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry

September 2013
Case

Boston Children's Hospital: Measuring Patient Costs (Abridged)

By: Robert S. Kaplan

The case describes a pilot project on applying activity-based costing to measure the cost of treating patients. After an overview of Boston Children's Hospital and its local health care market environment, the case presents process maps and financial data relating to... View Details

Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management

October 2011 (Revised March 2012)
Case

Cottle-Taylor: Expanding the Oral Care Group in India

By: John A. Quelch and Alisa Zalosh

Brinda Patel, director of oral care products for the India division of a consumer home-care product company, develops a data-driven marketing plan for toothbrushes. She believes her plan can support a 20% increase in unit sales based on rising demand for modern... View Details

Keywords: Forecasting; Budgeting; International Marketing; Product Planning ＆ Policy; Sales Promotions; Marketing Plans; Products; Marketing Strategy; Consumer Behavior; Emerging Markets; Forecasting and Prediction; Advertising; Product Launch; Budgets and Budgeting; Product Development; Consumer Products Industry; Health Industry; India

November 2020
Article

Taxation in Matching Markets

By: Arnaud Dupuy, Alfred Galichon, Sonia Jaffe and Scott Duke Kominers

We analyze the effects of taxation in two-sided matching markets, i.e., markets in which all agents have heterogeneous preferences over potential partners. In matching markets, taxes can generate inefficiency on the allocative margin by changing who is matched to whom,... View Details

Keywords: Matching Markets; Labor Markets; Taxation; Labor; Markets

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11 Apr 2016
HBS Seminar

Pian Shu, Harvard Business School

02 Mar 2010
First Look

First Look: March 2

equity-bondholder conflicts are economically important, determine capital structure choices, and affect welfare. Download the paper: http://www.hbs.edu/research/pdf/10-070.pdf The Many Faces of Nonprofit Accountability Author:Alnoor... View Details

Keywords: Martha Lagace

22 Jul 2014
First Look

First Look: July 22

August 2013 hfm (Healthcare Financial Management) Using TDABC to Deliver Better Patient Outcomes at Lower Cost By: Kaplan, Robert S. Abstract—No abstract available. Publisher's link: http://www.hfma.org/TDABC August 2013 Accounting... View Details

Keywords: Sean Silverthorne

20 Mar 2007
First Look

First Look: March 20, 2007

Working PapersIncorporating Price and Inventory Endogeneity in Firm-Level Sales Forecasting Authors:Saravanan Kesavan, Vishal Gaur, and Ananth Raman Abstract As numerous papers have argued, sales, inventory, and gross margin for a... View Details

Keywords: Martha Lagace

10 Jan 2011
Research & Ideas

Is Groupon Good for Retailers?

practical steps that merchants can take to prevent multiple purchases? A: In practice, it's not easy to prohibit the purchase of multiple vouchers. A voucher service can configure its systems so that a single account only lets a user... View Details

Keywords: by Carmen Nobel; Advertising; Technology

October 2011
Article

Fair Pricing

By: Julio J. Rotemberg

This paper explores the consequences of supposing that consumers see a firm as fair if they cannot reject the hypothesis that the firm is somewhat benevolent towards them. When consumers can reject this hypothesis, some become angry, which is costly to the firm. The... View Details

Keywords: Price; Income; Consumer Behavior; Fair Value Accounting; Outcome or Result

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June 2015 (Revised September 2017)
Supplement

Generating Higher Value at IBM

By: Benjamin C. Esty and Scott Mayfield

This case analyzes IBM's financial performance and its capital allocation decisions over a 10-year period from 2004-2013, during which IBM returned more than $140B to shareholders through a combination of dividends and share repurchases. During this time, CEO Sam... View Details

Keywords: Dividends; Share Repurchases; Earnings Guidance; Financial Statement Analysis; Financial Ratios; Payout Policy; Earnings Per Share (EPS); Earnings Management; Change Management; Leadership; Transformation; Financial Strategy

May 2015 (Revised September 2017)
Case

Generating Higher Value at IBM (A)

By: Benjamin C. Esty and E. Scott Mayfield

This case analyzes IBM's financial performance and its capital allocation decisions over a 10-year period from 2004-2013, during which IBM returned more than $140B to shareholders through a combination of dividends and share repurchases. During this time, CEO Sam... View Details

Keywords: Dividends; Share Repurchases; Earnings Guidance; Financial Statement Analysis; Financial Ratios; Payout Policy; Earnings Per Share (EPS); Earnings Management; Change Management; Leadership; Transformation; Financial Strategy

June 2015
Supplement

Generating Higher Value at IBM (A): EPS Forecasting Model

By: Benjamin C. Esty and Scott Mayfield

This case analyzes IBM's financial performance and its capital allocation decisions over a 10-year period from 2004-2013, during which IBM returned more than $140B to shareholders through a combination of dividends and share repurchases. During this time, CEO Sam... View Details

Keywords: Dividends; Share Repurchases; Earnings Guidance; Financial Statement Analysis; Financial Ratios; Payout Policy; Earnings Per Share (EPS); Earnings Management; Change Management; Leadership; Transformation; Financial Strategy