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April 3, 2023
Article

Getting a Clearer View of Your Company’s Carbon Footprint

By: Robert S. Kaplan, Karthik Ramanna and Stefan Reichelstein

E-liability accounting is a new technique that will help customers factor in a product’s environmental footprint into their purchasing decisions and will help create a competition dynamic that leads to reduced carbon outputs. This article describes two pilot studies—by... View Details

Keywords: Environmental Sustainability; Environmental Accounting; Supply Chain; Consumer Behavior

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18 Jul 2019
News

U.S. Targeting of Chinese Scientists Fuels a Brain Drain

September 8, 2020
Article

Allocation of COVID-19 Relief Funding to Disproportionately Black Counties

By: Pragya Kakani, Amitabh Chandra and Sendhil Mullainathan

This study describes correlations between the dollar amount of relief funding authorized by the US Congress to fund prevention, diagnosis, and treatment of coronavirus disease 2019 (COVID-19) and to reimburse health care entities for lost revenues, and county-level... View Details

Keywords: COVID-19; Health Pandemics; Resource Allocation; Demographics; Race

November 2012 (Revised April 2013)
Case

Colbún and the Future of Chile's Power

By: Forest Reinhardt and Shon R. Hiatt

This case is about Colbún, Chile's second largest electricity generator, which is facing significant uncertainty regarding the cost and availability of alternative energy sources. Problems with the contracted supply of natural gas and the volatility of oil prices,... View Details

Keywords: Energy; Chile; Environmental Protection; Energy Generation; Energy Industry; South America; Chile

29 Apr 2015
HBS Seminar

Jason Jay, MIT Sloan School of Management

Teaching Interest

Audit Committees in a New Era of Governance

By: Paul M. Healy

The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and... View Details

January 2013
Case

Luotang Power: Variances Explained

By: Robert Simons and Craig Chapman

The general manager of Luotang Power, a coal-fired power plant located in central China, reviews annual results before a meeting with the board of directors. He thought the company performed well during the year and both plant availability and fuel economy had improved... View Details

Keywords: China; Financial Statements; Management Accounting; Variance Analysis; Environmental Regulations; Incentives; Electric Power Generation; Contracts; Valuation; Energy Generation; Accounting; Performance Evaluation; Energy Industry; China

27 Jan 2023
Op-Ed

Have We Lost Sight of Integrity?

means “telling the truth.” Santos has since admitted the lies he told during his campaign but has repeatedly refused to take accountability for his actions, referring to them as merely “embellishments” of... View Details

Keywords: by Bill George

April 30, 2020
Article

Leading Your Team Past the Peak of a Crisis

By: Rosabeth M. Kanter

In the middle of a crisis, everything looks like a failure. But it’s possible to come out the other end with a strong company—and often with a plan for growth. Companies with a people-first culture can succeed by paying attention to three things: establishing clear... View Details

Keywords: Crisis Management; Organizational Culture; Corporate Accountability; Collaborative Innovation and Invention

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November 2012
Exercise

Coca-Cola: Residual Income Valuation Exercise

By: Suraj Srinivasan

The exercise illustrates the use of the residual income (also known as the abnormal earnings) valuation approach. Students are asked to provide a valuation of Coca-Cola Company using the residual income valuation methodology and understand how it maps into the... View Details

Keywords: Business Analysis; Valuation; Residual Income Valuation; Accounting; Financial Accounting; Financial Analysis; Financial Statement Analysis; Financial Statements; Discounted Cash Flows

August 2022
Article

Contract Duration and the Costs of Market Transactions

By: Alexander MacKay

The optimal duration of a supply contract balances the costs of reselecting a supplier against the costs of being matched to an inefficient supplier when the contract lasts too long. I develop a structural model of contract duration that captures this tradeoff and... View Details

Keywords: Supply Contracts; Intermediate Goods; Switching Costs; Vertical Relationships; Transaction Costs; Contract Duration; Identification; Supply Chain; Cost; Contracts; Auctions; Mathematical Methods

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December 2002
Article

Something Old, Something New: A Longitudinal Study of Search Behavior and New Product Introduction

By: Riitta Katila and Gautam Ahuja

We examine how firms search, or solve problems, to create new products. According to organizational learning research, firms position themselves in a unidimensional search space that spans a spectrum from local to distant search. Our findings in the global robotics... View Details

Keywords: Problem Solving; New Products; Organizational Learning; Uncertainty; Organizational Research; Knowledge Management; Robotics; Organizational Behavior; Organizational Effectiveness; Innovation Adoption; Strategy; Product Design; Business Processes; Product Development

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2012
Chapter

The Availability and Utilization of 401(k) Loans

By: John Beshears, James J. Choi, David Laibson and Brigitte C. Madrian

We document the loan provisions in 401(k) savings plans and how participants use 401(k) loans. Although only about 22% of savings plan participants who are allowed to borrow from their 401(k) have such a loan at any given point in time, almost half had used a 401(k)... View Details

Keywords: Decision Choices and Conditions; Personal Finance; Retirement; Financing and Loans; Microeconomics

2022
Working Paper

Heterogeneity of Gain-Loss Attitudes and Expectations-Based Reference Points

By: Pol Campos-Mercade, Lorenz Goette, Thomas Graeber, Alex Kellogg and Charles Sprenger

Existing tests of reference-dependent preferences assume universal loss aversion. This paper examines heterogeneity in gain-loss attitudes, and explores its implications for identifying models of the reference point. In two experimental settings we measure gain-loss... View Details

Keywords: Reference-dependent Preferences; Rational Expectations; Personal Equilibrium; Endowment Effect; Expectations-based Reference Points

2024
Working Paper

Transitory and Permanent Cash Flow Shocks in Debt Contract Design

By: Le Ma, Anywhere Sikochi and Yajun Xiao

We examine how lenders design contracts to account for transitory and permanent cash flow shocks facing borrowers. We find that volatile transitory cash flow shocks are associated with fewer liquidity covenants, indicating financial flexibility that enables firms to... View Details

Keywords: Debt Covenants; Cash Flow Shocks; Debt Contracting; Likelihood Of Default; Cash Flow; System Shocks

January 2021 (Revised February 2021)
Case

Tech with a Side of Pizza: How Domino's Rose to the Top

By: Boris Groysberg, Sarah L. Abbott and Susan Seligson

After hitting an all-time low in 2008, Domino’s Pizza underwent a vigorous rebranding, product development, and embraced innovative technologies to become the world’s leading international fast-food retailer. Domino’s considered itself as much a tech company as it was... View Details

April 2025
Case

Japan Industrial Partners Powers the Leveraged Buyout of Toshiba

By: Brian K. Baik, Joseph Pacelli and James Barnett

The case explores Japan Industrial Partners (JIP) $14 billion takeover of Toshiba Corporation (Toshiba). JIP was a private equity firm that took over the troubled electronics corporation in late 2023. The deal, which had been labeled one of the largest leveraged... View Details

16 Sep 2015
Op-Ed

The Real Duty of the Board of Directors

capital. These rights are free from the burdens of ownership. Shareholders thus become temporary, while the corporation is permanent—controlled not by shareholders, but by the board of directors. Under a... View Details

Keywords: by Robert G. Eccles & Tim Youmans

April 2006 (Revised April 2012)
Background Note

The Role of Private Equity Firms in Merger and Acquisition Transactions

By: William E. Fruhan Jr.

Explores the importance of private equity firms in merger and acquisitions activity around the globe. In many countries, these firms now account for one quarter of the total merger and acquisition activity of all firms. The larger private equity firms generate fees for... View Details

Keywords: Leveraged Buyouts; Mergers and Acquisitions; Private Equity; Investment Funds; Value Creation

October 2013 (Revised December 2015)
Case

Alcoa's Bid for Alcan (A)

By: Paul Healy and Penelope Rossano

In spring 2007, Alcoa CEO Alain Belda was concerned about the company's market position in light of increased competition from developing markets. China's recent entry into the aluminum market was affecting both supply and demand. Furthermore, downstream and upstream... View Details

Keywords: Acquisitions; Strategy; Aluminum; Accounting; Financials; Alcoa; Rio Tinto; Alcan; Metals and Minerals; Competition; Consolidation; Emerging Markets; Acquisition; Financial Statements; Manufacturing Industry; Canada; China; Russia

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