Publications

SSRN

14 Jan 2019
Op-Ed

These 4 CEOs Created a New Standard of Leadership

ultimately set the new standard of leadership in this era, never wavering from their purpose and values. They became role models for the business community by serving society through their organizations,... View Details

Keywords: by Bill George; Health; Banking; Food & Beverage; Consumer Products

March 2004
Article

How Do You Stop the Books From Being Cooked? A Management Control Perspective on Financial Accounting Standard Setting and the Section 404 Requirement of the Sarbanes/Oxley Act

By: S. Datar and M. G. Alles

Keywords: Governance Controls; Accounting; Standards

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December 2005
Article

Up to Code: Does Your Company's Conduct Meet World-Class Standards?

By: Lynn Paine, Rohit Deshpandé, Joshua D. Margolis and Kim Eric Bettcher

Codes of conduct have long been a feature of corporate life. Today, they are arguably a legal necessity—at least for public companies with a presence in the United States. But the issue goes beyond U.S. legal and regulatory requirements. Sparked by corruption and... View Details

Keywords: Business Ethics; Standards Of Conduct; Globalized Firms and Management; Cross-Cultural and Cross-Border Issues; Values and Beliefs; Corporate Accountability; Corporate Governance

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23 Apr 2024
In Practice

Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

With each month clocking record-breaking temperatures across the planet, this Earth Day reflected the renewed urgency of regulators and businesses to find climate-change solutions. The US Securities and Exchange Commission recently adopted new rules that will mandate... View Details

Keywords: by Rachel Layne

June 2023
Case

Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs

By: Jonas Heese, Jung Koo Kang and James Weber

The case examines the accounting for loan losses at a large bank, how a bank sets its Allowance for Loan and Lease Losses (ALLL) on its financial statements. ALLL, and the rules that set them, determine when banks would and would not extend loans, which significantly... View Details

Keywords: Accounting Standards; Accrual Accounting; Financial Statements; Financial Reporting; Banks and Banking; Financing and Loans; Banking Industry; United States

2014
Case

Meizhou Dongpo Restaurant Group

By: F. Warren McFarlan, Weiku Wu and Jia Guo

Since the establishment of the first Meizhou Dongpo Restaurant in Beijing in 1996, Wang Gang and his wife Liang Di have opened more than 100 chain restaurants in China and foreign countries, and set up the group headquarters, logistics center, R&D center and central... View Details

Keywords: Internationalization; Management; Standardization; Strategy; Restaurants; China; China

2014
Teaching Note

Meizhou Dongpo Restaurant Group (TN)

By: F. Warren McFarlan, Weiku Wu and Jia Guo

Since the establishment of the first Meizhou Dongpo Restaurant in Beijing in 1996, Wang Gang and his wife Liang Di have opened more than 100 chain restaurants in China and foreign countries, and set up the group headquarters, logistics center, R&D center and central... View Details

Keywords: Internationalization; Management; Standardization; Strategy; China; Restaurants; China

2018
Working Paper

Ratcheting, Competition, and the Diffusion of Technological Change: The Case of Televisions Under an Energy Efficiency Program

By: Tomomichi Amano and Hiroshi Ohashi

In differentiated goods markets with societal implications, quality standards are commonly implemented to avoid the under-provision of innovation. Firms have clear incentives to engage in strategic behavior because policymakers use market outcomes as a benchmark in... View Details

Keywords: Product Differentiation; Energy Efficiency Standards; Ratcheting; Diffusion Of Innovation; Technological Innovation; Competition; Quality; Governing Rules, Regulations, and Reforms; Policy

SSRN

Research Summary

Overview

Abigail's research to date has focused on the financial accounting standard setting process. Specifically, her current projects investigate the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the determination of US GAAP. Her... View Details

Keywords: Financial Accounting; Political Economy; Capital Markets; Fair Value Accounting; Disclosure; International Accounting Standards

January – February 2008
Article

Managing the Impact of Employee Turnover on Performance: The Role of Process Conformance

By: Zeynep Ton and Robert S. Huckman

We examine the impact of employee turnover on operating performance in settings that require high levels of knowledge exploitation. Using 48 months of turnover data from U.S. stores of a major retail chain, we find that, on average, employee turnover is associated with... View Details

Keywords: Customer Focus and Relationships; Governance Compliance; Retention; Standards; Service Operations; Business Processes; Retail Industry; United States

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2021
Working Paper

Science-Based Carbon Emissions Targets

By: David Freiberg, Jody Grewal and George Serafeim

We examine the effect of voluntarily adopting a standard for setting science-based carbon emissions targets on target difficulty and investments to achieve those targets. We find that firms with a track record of setting and achieving ambitious carbon targets are more... View Details

Keywords: Target; Targeting; Target-setting; Target Efficiency; Management Control Systems; Management Accounting; Environment; Environmental And Social Sustainability; Climate Change; Environmental Management; Environmental Accounting; Environmental Sustainability; Management Analysis, Tools, and Techniques

SSRN

December 2002 (Revised January 2003)
Case

Four Seasons Goes to Paris: '53 Properties, 24 Countries, 1 Philosophy'

By: Roger H. Hallowell, David Bowen and Carin-Isabel Knoop

Illustrates how Four Seasons manages hotels in countries with strong and distinct national cultures. Focuses on how the chain meets its exacting service standards in a variety of settings worldwide, with special attention on France. View Details

Keywords: Service Delivery; Organizational Culture; Global Range; Global Strategy; Standards; Accommodations Industry; Paris

May 15 2018
Testimonial

Winning in a Competitive Market

March 1996
Case

FASB and Employee Stock Options, The

Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for Stock-Based Compensation. Presents the theoretical issues involved with valuation and measurement of employee stock-based... View Details

Keywords: Employee Stock Ownership Plan; Accounting

30 Jun 2013
News

Accounting rule change undermines US banks

06 Feb 2006
Research & Ideas

Sorting Out the Patent Craze

The great thing about standards, tech industry pundit Andrew Tanenbaum once said, is that there are so many to choose from. In fact, standard setting organizations (SSOs) are the unsung heroes of the... View Details

Keywords: by Sara Grant; Technology

March 2011 (Revised September 2014)
Case

Bridging the GAAPs

By: Gwen Yu

Inconsistencies in accounting treatment across countries are a major obstacle for global equity investment. Adoption of a single accounting standard (IFRS) has been received with much excitement, where apples to apples comparison across countries will become easier.... View Details

Keywords: Financial Reporting; International Accounting; Private Equity; Investment; Globalized Markets and Industries; Information Management; Standards; Valuation

July 2008
Supplement

The Politics and Economics of Accounting for Goodwill at Cisco Systems (B)

By: Karthik Ramanna

Studies the role of Cisco in setting current US accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting. View Details

Keywords: Goodwill Accounting; Standards; Mergers and Acquisitions; Business and Government Relations; United States