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Research Summary

Overview

By: Robert S. Kaplan

Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details

June 2023
Article

The Salary Taboo: Privacy Norms and the Diffusion of Information

By: Zoë Cullen and Ricardo Perez-Truglia

The limited diffusion of salary information has implications for labor markets, such as wage discrimination policies and collective bargaining. Access to salary information is believed to be limited and unequal, but there is little direct evidence on the sources of... View Details

Keywords: Search Costs; Privacy; Norms; Compensation; Financial Industry; Field Experiment; Knowledge Dissemination; Equality and Inequality; Gender; Compensation and Benefits; Societal Protocols

June 2015 (Revised May 2017)
Teaching Note

Philips Healthcare: Marketing the HealthSuite Digital Platform

By: John A. Quelch

Keywords: Healthcare; Experiential Quality; Conformance Quality; Clinical Outcomes; Cost Efficiency; Quality; Performance; Health Care and Treatment

2021
Working Paper

How to Fix ESG Reporting

By: Robert S. Kaplan and Karthik Ramanna

Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable have asked corporations to take on an added purpose beyond a narrow pursuit of shareholder value. In response, many companies now issue ESG (Environmental, Societal, and Governance)... View Details

Keywords: ESG Reporting; Sustainability; Corporate Purpose; Greenhouse Gas; Activity-Based Costing; Environmental Sustainability; Environmental Management; Corporate Social Responsibility and Impact; Measurement and Metrics; Goals and Objectives; Agreements and Arrangements; Corporate Accountability

March 2011
Teaching Note

Valuation of AirThread Connections (Brief Case)

By: Erik Stafford and Joel L. Heilprin

Teaching note for case #4263. View Details

Keywords: Present Value; Tax Accounting; Capital Costs; Synergy; Telephony; Wireless Technologies; Assets; Cost of Capital; Valuation; Capital Structure; Cash Flow; Communication; Taxation; Accounting; Wireless Technology

1994
Chapter

International Experiences with Securities Transaction Taxes

By: K. A. Froot and J. Campbell

Keywords: Corporation Taxation; Interest Deductibility; Cost Of Capital; Corporate Finance; Accounting; Borrowing and Debt; Financing and Loans; Interest Rates

February 2019 (Revised December 2019)
Case

ThirdLove

By: Jeffrey F. Rayport and Matthew G. Preble

Keywords: Cohort Behavior; Customer Acquisition Cost (CAC); Lifetime Value (LTV)

September 2016
Article

Monitoring Global Supply Chains

By: Jodi L. Short, Michael W. Toffel and Andrea R. Hugill

Firms seeking to avoid reputational spillovers that can arise from dangerous, illegal, and unethical behavior at supply chain factories are increasingly relying on private social auditors to provide strategic information about suppliers' conduct. But little is known... View Details

Keywords: Monitoring; Transaction Cost Economics; Industry Self-regulation; Auditing; Codes Of Conduct; Supply Chains; Corporate Social Responsibility; Corporate Social Responsibility and Impact; Supply Chain; Globalization

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March 2011
Supplement

Valuation of AirThread Connections, Spreadsheet Supplement (Brief Case)

By: Erik Stafford and Joel L. Heilprin

Keywords: Present Value; Tax Accounting; Capital Costs; Synergy; Telephony; Wireless Technologies; Assets; Cost of Capital; Valuation; Capital Structure; Cash Flow; Communication; Taxation; Accounting; Wireless Technology

2014
Working Paper

Crony Capitalism, American Style: What Are We Talking About Here?

By: Malcolm S. Salter

This paper seeks to reduce the ambiguity surrounding our understanding of what crony capitalism is, what it is not, what costs crony capitalism leaves in its wake, and how we might contain it. View Details

Keywords: Democracy; Industrial Governance; Institutional Corruption; Crony Capitalism; Lobbying; Campaign Finance; Costs; Cronyism; Business Ethics; Campaign Finance Reform; Revolving Door; Economic Systems; Ethics; Political Elections; Financing and Loans; United States

Research Summary

Overview

Downstream businesses that utilize global suppliers frequently use auditing programs to monitor their suppliers’ working conditions and are often deployed to address reputational concerns associated with procuring from unregulated suppliers. Despite their widespread... View Details

Keywords: Audit Quality; Remote Work; Outsourcing; Econometric Analysis; Switching Costs; Service Operations; Performance Effectiveness; Retail Industry; Service Industry

April 2008
Case

Campbell and Bailyn's Boston Office: Managing the Reorganization

By: Anne Donnellon and Dun Gifford Jr

Ken Winston, the regional sales manager at a securities brokerage firm, has reorganized his generalist salespeople into Key Account Teams (KAT) to increase sales of specialized, higher-margin fixed income products. Winston is also implementing a new corporate... View Details

October 2022 (Revised September 2024)
Case

mPharma: Scaling Access to Affordable Primary Care in Africa

By: Regina E. Herzlinger and Ben Creo

mPharma hopes to scale up to create the largest pan-African healthcare company ever to provide much-needed primary care in retail pharmacies; a reliable, fairly priced supply of drugs; and micro-insurance for drugs. They must prioritize launching a telemedicine... View Details

March 2011
Supplement

Valuation of AirThread Connections, Faculty Spreadsheet Supplement (Brief Case)

By: Erik Stafford and Joel L. Heilprin

Keywords: Present Value; Tax Accounting; Capital Costs; Synergy; Telephony; Wireless Technologies; Assets; Cost of Capital; Valuation; Capital Structure; Cash Flow; Communication; Taxation; Accounting; Wireless Technology

August 2012 (Revised December 2023)
Background Note

Note on Health Insurance Coverage, Coding, and Payment

By: Regina E. Herzlinger and Jo Ellen Slurzberg

This note explains how health care technology and service innovators receive payment from government insurers, in the U.S. and abroad, and from private insurers. It describes each of the three steps needed to obtain reimbursement: coverage, coding, and payment. It also... View Details

Keywords: Health Care Delivery; Health Care Costs; Health Insurance; Health Insurance Marketplaces; Health Care and Treatment; Cost; Insurance; Innovation and Invention; Private Sector; Public Sector; Decision Making; Information Technology; Health Industry; Insurance Industry

June 2013 (Revised June 2013)
Teaching Note

Brazil's Enigma: Sustaining Long-Term Growth & Currency Wars

By: Laura Alfaro and Hilary White

Over the past decade, Brazil's future as a leading world economic power appeared certain. An expanding middle class and commodity boom had fueled economic growth, with GDP growth hitting a peak of 7.5% in 2010. However, the high cost of conducting business in Brazil,... View Details

January 2023 (Revised December 2023)
Case

OhmConnect: Energizing the Future

By: Jeffrey F. Rayport, Jennifer Fonstad and Nicole Tempest Keller

Founded in 2013, OhmConnect was a free consumer web app that alerted customers about peak hours of electricity demand, and paid them to lower their energy use at home during these periods. The company sold the aggregated reductions generated by thousands of households... View Details

Keywords: App Development; Renewable Energy; Electricity Usage; Regulations; VC; Technology; Customer Acquisition Cost (CAC); Scalability; Applications and Software; Growth and Development Strategy; Governing Rules, Regulations, and Reforms; Business Model; Venture Capital; Energy Industry; United States; California; Texas; Europe

June 2016
Article

Corporate Governance and Executive Compensation for Corporate Social Responsibility

By: Bryan Hong, Zhichuan (Frank) Li and Dylan B. Minor

We link the corporate governance literature in financial economics to the agency cost perspective of corporate social responsibility (CSR) to derive theoretical predictions about the relationship between corporate governance and the existence of executive compensation... View Details

Keywords: Corporate Social Responsibility; Incentives For CSR; Non-financial Performance Measures; Agency Costs; Board Independence; Institutional Holdings; Managerial Power; Motivation and Incentives; Corporate Social Responsibility and Impact; Executive Compensation; Corporate Governance

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September 2016
Article

History-based versus Uniform Pricing in Growing and Declining Markets

By: Oz Shy, Rune Stenbacka and David Hao Zhang

We analyze the Markov Perfect Equilibria of an infinite-horizon overlapping generations model with consumer lock-in to compare the performance of history-based and uniform pricing in growing and declining markets. Under history-based pricing, firms charge higher prices... View Details

Keywords: History-based Pricing; Introductory Discount; Uniform Pricing; Consumer Lock-in; High Switching Costs; Demand and Consumers; Competition; Price; Market Entry and Exit; Product Marketing

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2011
Teaching Note

Xinxing Ductile Iron Pipes: Transforming the Management Control System in Time of Crisis (TN)

By: Ning Jia, F. Warren McFarlan and Xiaohui Li

Xinxing Ductile Iron Pipes Co. is a Chinese state-owned enterprise (SOE) that manufactures cast pipe products and steel products. The company had grown to become a dominant player in the ductile iron pipe industry, holding more than 40% domestic market share and nearly... View Details

Keywords: Control Systems; Cost Centers; Manufacturing; Profit Centers; China; Iron ＆ Steel; China

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