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- 03 Jan 2007
- First Look
First Look: January 3, 2007
models predict that the division of stock returns into dividends and capital appreciation does not affect investor consumption patterns, while mental accounting and other economic frictions predict that... View Details
Keywords: Sean Silverthorne
- 19 Jul 2010
- Research & Ideas
How Mercadona Fixes Retail’s ’Last 10 Yards’ Problem
higher than that of its competitors. What accounts for the difference? "It's not one thing," Ton insists. "It's many things all working together. Mercadona does a great job of making manufacturing principles work in a... View Details
- 19 Jul 2011
- First Look
First Look: July 19
timing of profit recognition. Performance measurement issues still need to be addressed directly. The standard setters' current projects on 'revenue recognition', 'insurance contracts', and 'measurement' therefore need broadening to consider the pervasive issue of... View Details
Keywords: Sean Silverthorne
- 18 Aug 2009
- First Look
First Look: August 18
Accounting Studies (forthcoming) Abstract Over the past 30 years, there have been significant changes in the distribution of earnings (cross-sectional variation has increased, with increasing left skewness) as well as in corporate payout... View Details
Keywords: Martha Lagace
- 17 Jan 2012
- First Look
First Look: January 17
the more traditional interest rate and tax channels-suggests new considerations in assessing the impact of government spending on private sector economic activity. Read the paper: http://www.people.hbs.edu/cmalloy/pdffiles/envaloy.pdf EXEMPLARY CONTRIBUTION:... View Details
Keywords: Sean Silverthorne
- 01 Apr 2008
- First Look
First Look: April 1, 2008
"marginal" grocery items, or grocery items that a customer does not typically buy. These findings are consistent with a simple mental accounting model but are not consistent with the standard... View Details
Keywords: Martha Lagace
- 18 Oct 2004
- Research & Ideas
The Bias of Wall Street Analysts
developments. His work examines how "sell-side financial analysts incorporate accounting information in their earnings forecasts, common stock valuations, and investment recommendations." He also analyzes management reporting of... View Details
- 25 Sep 2012
- First Look
First Look: September 25
policymakers, academics, and innovators alike, Producing Prosperity provides the clearest and most compelling account yet of how the American economy lost its competitive edge-and how to get it back. Publisher's Link: View Details
Keywords: Sean Silverthorne
- 17 Dec 2013
- First Look
First Look: December 17
Bavel Abstract—Human faces are used as cues to the presence of social agents, and the ability to detect minds and mental states in others occupies a central role in social interaction. In the current research, we present evidence that the... View Details
Keywords: Carmen Nobel
- 24 Jul 2013
- Op-Ed
Detroit Files for Bankruptcy: HBS Faculty Weigh In
most cities? In part, the answer is that OPEB liabilities were for many decades never reported on municipal balance sheets. Without such reporting, it seemed that cities' healthcare promises did not have serious financial consequences. That came to an end in 2006, when... View Details