Publications

14 Aug 2019
News

Fintech on Main Street: How small businesses are banking on new technology

Modern Project Finance: A Casebook

Written as a guide to the dynamic and increasingly important field of project finance, this casebook provides detailed descriptions and analysis of 20 project-financed transactions. Other books describe what project finance is and how it works. In this book, Benjamin... View Details

2024
Working Paper

Economic Budgeting for Endowment-Dependent Universities

By: John Y. Campbell, Jeremy C. Stein and Alex A. Wu

To understand their financial position, universities need to understand the long-term implications of their operating revenues and costs in relation to the financial assets they have available. Standard budgeting procedures that focus on one or two years at a time and... View Details

Keywords: Budgets and Budgeting; Cash Flow; Cost; Revenue; Education Industry

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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

Research Summary

Understanding and Managing Information Intermediaries

Brian Bushee is investigating whether information intermediaries such as institutional investors and financial analysts are sophisticated and efficient users of accounting information and whether these intermediaries' decisions influence the choices made by... View Details

August 2009 (Revised June 2011)
Case

Kansas City Zephyrs Baseball Club, Inc. 2006

By: Krishna G. Palepu

This case centers around a dispute between the owners and the players regarding the profitability of professional baseball teams in connection with the negotiations for a new collective bargaining agreement. The case describes the financial statements of the baseball... View Details

Keywords: Accrual Accounting; Financial Statements; Profit; Labor Unions; Measurement and Metrics; Agreements and Arrangements; Performance; Sports Industry; United States

TeachingInterests

Audit Committees in a New Era of Governance

By: Suraj Srinivasan

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

Krishna G. Palepu

KRISHNA G. PALEPU is the Ross Graham Walker Professor of Business Administration, and has served previously as Senior Advisor to the President of Harvard University, and Senior Associate Dean at the... View Details

Keywords: accounting industry; accounting industry; accounting industry; accounting industry; accounting industry; accounting industry

01 Feb 2018
News

Ignore environmental, social and governance risks at your peril

February 2021
Tutorial

Getting Started in RStudio Cloud

By: Chiara Farronato and Caleb Kwon

This video provides an introduction to the free programming language R using an online cloud version of RStudio, which is the most popular editor and interface for writing and executing R code. The video begins by providing a brief background of R and RStudio and... View Details

Keywords: Data Analysis; Data Analytics; Experiment; Experimental Design; Analytics and Data Science; Analysis; Applications and Software

Working Paper

The Long-Run Dynamics of Electricity Demand: Evidence from Municipal Aggregation

By: Tatyana Deryugina, Alexander MacKay and Julian Reif

Economic theory suggests that demand is more elastic in the long run relative to the short run, but evidence on the empirical relevance of this phenomenon is scarce. We study the dynamics of residential electricity demand by exploiting price variation arising from a... View Details

Keywords: Energy; Demand and Consumers; Price; Policy; Mathematical Methods

Find at Harvard

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Peter Tufano is a Baker Foundation Professor at Harvard Business School and Senior Advisor to the Harvard Salata Institute for Climate and Sustainability. From 2011 to 2021, he served as the Peter Moores Dean at View Details

24 Jan 2005
Research & Ideas

Rethinking Activity-Based Costing

to reflect the change in operating expense associated with introducing the new equipment. The second factor that can cause a change in the activity cost-driver rate is a shift in the efficiency of the activity. Quality programs,... View Details

Keywords: by Robert S. Kaplan & Steven R. Anderson

October 2002 (Revised May 2003)
Case

Dynatrol Corporation: Andover Assembly Division

By: H. Kent Bowen, Janice H. Hammond and Ramchandran Jaikumar

While grappling with glitches in the design and operation of its production system, Andover Assembly must also launch a new sensor product line to meet ultimatums issued by frustrated Signatron vice presidents. The financial returns of the division are not meeting... View Details

Keywords: Production; Product Development; Product; Performance Productivity; Problems and Challenges; Factories, Labs, and Plants; Manufacturing Industry; United States

February 2013 (Revised December 2015)
Case

Groom Energy Solutions: Selling Efficiency

By: Michael W. Toffel, Kira R. Fabrizio and Stephanie van Sice

Groom Energy Solutions helps organizations reduce their energy use and costs through the implementation of energy efficiency measures, which create long-term financial and environmental benefits. With early success serving customers in the cold storage and industrial... View Details

Keywords: Groom Energy Solutions; Jon Guerster; Salem, MA; Energy Management; Energy Efficiency Paradox; Sustainability Management; Manufacturing; Cold Storage; Commercial Real Estate; Enterprise Smart Grid; Carbon Accounting; LED Lighting; Sustainability Research; Entrepreneurship; Environmental Entrepreneurship; Energy Entrepreneurship; Energy Services; Electricity; Startup; Expansion; Growth; Sustainability; Business Startups; Forecasting and Prediction; Energy Conservation; Revenue; Geographic Location; Human Resources; Management; Growth and Development Strategy; Market Entry and Exit; Operations; Service Delivery; Strategic Planning; Science; Environmental Sustainability; Climate Change; Society; Social Issues; Technology Adoption; Energy Industry; Green Technology Industry; Technology Industry; Utilities Industry; United States; Boston