Publications

February 2004
Supplement

Ford Motor Company: Quality of Earnings Growth Analysis (A)

By: David F. Hawkins

Keywords: Measurement and Metrics; Quality; Business Earnings; Auto Industry

March 2014
Article

Delivering High-quality Cancer Care: The Critical Role of Quality Measurement

By: Tracy Spinks, Patricia Ganz, George Sledge, Laura Levit, James Hayman, Timothy Eberlein and Thomas W. Feeley

In 1999, the Institute of Medicine (IOM) published Ensuring Quality Cancer Care, an influential report that described an ideal cancer care system and issued ten recommendations to address pervasive gaps in the understanding and delivery of quality cancer... View Details

Keywords: Health Care Quality; Health Care and Treatment; Quality; Measurement and Metrics; Health Industry; North America

June 2015
Article

Standard-Essential Patents

By: Josh Lerner and Jean Tirole

A major policy issue in standard setting is that patents that are ex-ante not that important may, by being included into the standard, become standard-essential patents (SEPs). In an attempt to curb the monopoly power that they create, most standard-setting... View Details

Keywords: Patents; Policy; Standards

November 1998
Article

Measuring and Managing the Benefits of Customer Retention: An Empirical Investigation

By: N. Narayandas

Keywords: Measurement and Metrics; Management; Customer Focus and Relationships

October 1983
Article

Measuring Manufacturing Performance: A New Challenge for Management Accounting Research

By: Robert S. Kaplan

Keywords: Measurement and Metrics; Problems and Challenges; Accounting; Research; Performance

November 1997 (Revised December 1998)
Case

Woodmere Properties, Inc.

By: William J. Poorvu and John H. Vogel Jr.

In 1996, Woodmere Properties, a REIT owning 198 office and industrial properties in the southeast, is about to acquire Lanier Realty Trust. Nina Zanger, a potential investor in Woodmere, attempts to analyze the stock value of Woodmere both with and without the... View Details

Keywords: Valuation; Size; Acquisition; Real Estate Industry; United States

May 2006
Article

Detection Defection: Measuring and Understanding the Predictive Accuracy of Customer Churn Models

By: Scott Neslin, Sunil Gupta, Wagner Kamakura, Junxiang Lu and Charlotte Mason

Keywords: Measurement and Metrics; Forecasting and Prediction; Customers

Summer 2021
Article

The Cost and Evolution of Quality at Cipla Ltd, 1935–2016

By: Muhammad H. Zaman and Tarun Khanna

This article examines the evolution of Indian pharmaceutical manufacturer Cipla towards producing drugs that met the quality standards of European and U.S. regulators. It employs new research in Cipla’s corporate archives, the Creating Emerging Markets database, and... View Details

Keywords: Cipla; Pharmaceuticals; Drug Quality; Generics; Quality; Standards; Information Technology; Cost; Organizational Culture; Business History; Pharmaceutical Industry; India

September 1987
Comment

Discussion of 'An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts'

By: George P. Baker

Keywords: Measurement and Metrics; Contracts; Markets; Executive Compensation; Accounting; Performance

2013
Chapter

Multinational Enterprises and Incomplete Institutions: The Demandingness of Minimum Moral Standards

By: Nien-he Hsieh

Multinational enterprises (MNEs) operate across countries that vary widely in their legal, political, and regulatory institutions. One question that arises is whether there are certain minimum standards that ought to guide managers in their decision making... View Details

Keywords: Multinational Firms and Management; Decision Making; Standards

February 2004 (Revised July 2004)
Background Note

Retiree Benefit Note Analysis

By: David F. Hawkins

Walks the reader through the retiree benefit note disclosures required by SFAS 132, which were revised in 2003. View Details

Keywords: Retirement; Accounting; Standards; Compensation and Benefits

February 2001
Case

Sun Microsystems, Inc.: Solaris Strategy

In the late 1990s, Sun Microsystems' Solaris has emerged as the dominant UNIX-based alternative to Microsoft for server operating systems. At the same time, the open source operating system Linux has appeared unexpectedly, and it is generating significant excitement... View Details

Keywords: Digital Platforms; Competition; Open Source Distribution; Standards

2021
Working Paper

Accounting for Workforce Impact at Scale

By: Adel Fadhel, Katie Panella, Ethan Rouen and George Serafeim

Using new data on workforce composition and wages, we systematically measure the employment impact at U.S. firms from 2008 to 2020, including 2,682 unique firms and 22,322 firm-year observations. We document significant variation across industries and firms within each... View Details

Keywords: Impact Accounting; ESG; Employee Turnover; Wages; Employment; Measurement and Metrics; Human Capital; Diversity; United States

SSRN

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01 Dec 2004
News

Ideas: Faculty Research Online

new book, Implementing E-Commerce Strategies: A Guide to Corporate Success after the Dot.Com Bust, shows how to put appropriate metrics to work to measure performance. IBM Finds Profit in Diversity Former IBM CEO Lou Gerstner (MBA ’65)... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

November 2023 (Revised August 2024)
Background Note

Life Cycle Assessment: An Overview

By: Willy C. Shih, Michael W. Toffel and Kelsey Carter

Life cycle assessment (LCA) is a holistic approach to quantifying the environmental impacts—including resources consumed and wastes produced—associated with the entire life cycle of a product, from the production or extraction of the raw materials used in its creation,... View Details

Keywords: Life-cycle; Environmental Performance; Design; Environmental Management; Environmental Sustainability; Climate Change; Measurement and Metrics; Standards; Accounting; Environmental Accounting

Educators

Web

HBS - Financials | Financial Highlights

2023 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Financials From the CFO... View Details

November 2023
Article

Effects of Remote Patient Monitoring Use on Care Outcomes Among Medicare Patients with Hypertension

By: Mitchell Tang, Carter Nakamoto, Ariel Dora Stern, Jose Zubizarreta, Felippe Marcondes, Lori Uscher-Pines, Lee Schwamm and Ateev Mehrotra

Background: Remote patient monitoring (RPM) is a promising tool for improving chronic disease management. Use of RPM for hypertension monitoring is growing rapidly, raising concerns about increased spending. However, the effects of RPM are still... View Details

Keywords: Cost; Health Care and Treatment; Measurement and Metrics

2020
Working Paper

The Impact of CEOs in the Public Sector: Evidence from the English NHS

By: Katharina Janke, Carol Propper and Raffaella Sadun

Abstract Governments worldwide have sought to reform the delivery of public services by mimicking private sector governance models that grant CEOs greater autonomy and give them responsibility for meeting key government targets. We examine the effectiveness of this... View Details

Keywords: CEOs; Management; Performance; Public Sector; Measurement and Metrics; Health Industry

Read Now

July 2011 (Revised October 2012)
Case

Adoption of IFRS in Ethiopia

By: David F. Hawkins and Shani Senbetta

Ethiopia's decision to adopt IFRS. The motivation to adopt IFRS and the challenges to implement the decision. View Details

Keywords: International Accounting; Financial Reporting; Standards; Ethiopia

Educators