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  • October 2016 (Revised January 2017)
  • Supplement

Bally Total Fitness (B): The Fall, 2005–2016

By: John R. Wells and Gabriel Ellsworth
By many measures the largest health-club chain in the United States in the early 2000s, Bally Total Fitness sold most of its remaining fitness clubs to 24 Hour Fitness in 2014 and disappeared from the industry top 100 rankings. After Bally was bedeviled by accounting... View Details
Keywords: Bally Total Fitness; Accounting; Accounting Audits; Accrual Accounting; Business Earnings; Revenue Recognition; Financial Statements; Acquisition; Business Exit or Shutdown; For-Profit Firms; Crime and Corruption; Borrowing and Debt; Capital; Capital Structure; Cash; Cash Flow; Public Equity; Financial Condition; Insolvency and Bankruptcy; Financing and Loans; Investment Activism; Profit; Revenue; Geographic Scope; Business History; Executive Compensation; Resignation and Termination; Annual Reports; Contracts; Lawsuits and Litigation; Business or Company Management; Marketing; Market Entry and Exit; Private Ownership; Public Ownership; Problems and Challenges; Strategy; Business Strategy; Competition; Corporate Strategy; Accounting Industry; Accounting Industry; United States; Illinois; Chicago
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  • December 2002 (Revised February 2005)
  • Case

Cap Gemini Ernst & Young (A): A Global Merger

By: Ashish Nanda
French IT consulting giant Cap Gemini is poised to purchase the consulting arm of Ernst & Young, a U.S.-based Big 5 accounting firm. In doing so, many differences need to be resolved, including negotiating with Ernst & Young entities all over the world as well as... View Details
Keywords: Negotiation; Multinational Firms and Management; Mergers and Acquisitions; Cross-Cultural and Cross-Border Issues; Information Technology Industry; Consulting Industry; France
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    Robert C. Merton

    Robert C. Merton is the School of Management Distinguished Professor of Finance at the MIT Sloan School of Management.

    Merton is University Professor Emeritus at Harvard University and was the George Fisher Baker Professor of... View Details

    Keywords: banking; brokerage; financial services; insurance industry; investment banking industry; retail financial services
    • April 2022
    • Teaching Note

    Gender Equality in Business: 100 Years of Progress?

    By: Boris Groysberg and Colleen Ammerman
    Teaching Note for HBS Case No. 422-066, "Gender Equality in Business: 100 Years of Progress?" The case traces the history of women in management from the early 20th to early 21st century through analysis of Harvard Business Review's coverage of women and gender. The... View Details
    Keywords: History; Business History; Gender; Management; Employees; Leadership; Organizational Change and Adaptation; Work-Life Balance; Prejudice and Bias; Social Issues; Diversity; Equity; United States
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    • 2024
    • Working Paper

    Human-Computer Interactions in Demand Forecasting and Labor Scheduling Decisions

    By: Caleb Kwon, Ananth Raman and Jorge Tamayo
    We investigate whether corporate officers should grant managers discretion to override AI-driven demand forecasts and labor scheduling tools. Analyzing five years of administrative data from a large grocery retailer using such an AI tool, encompassing over 500 stores,... View Details
    Keywords: AI and Machine Learning; Forecasting and Prediction; Working Conditions; Performance Productivity
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    • 04 Mar 2020
    • Research & Ideas

    How Schmoozing with the Boss Helps Men Get Promoted

    managers who earned higher pay didn’t perform better or work longer hours than those who earned less. The researchers found that higher-paid employees worked a similar number of days and hours, and they brought in similar sales revenue to... View Details
    Keywords: by Dina Gerdeman
    • 10 Sep 2010
    • Working Paper Summaries

    The Impact of Corporate Social Responsibility on Investment Recommendations

    Keywords: by Ioannis Ioannou & George Serafeim; Financial Services
    • February 2017 (Revised June 2017)
    • Case

    ExxonMobil: Business as Usual? (A)

    By: George Serafeim, Shiva Rajgopal and David Freiberg
    Climate change was becoming an important societal and business issue as more governments were introducing climate change related regulations and investors became increasibly worried about stranded assets within oil and gas firms. In September 2016, the U.S. Securities... View Details
    Keywords: Oil ＆ Gas; Oil Prices; Oil Companies; Asset Impairment; Predictive Analytics; Sustainability; Environmental Impact; Innovation; Disclosure; Accounting; Valuation; Climate Change; Renewable Energy; Environmental Sustainability; Financial Reporting; Energy Industry
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    • October 2021 (Revised March 2022)
    • Supplement

    PittaRosso: Artificial Intelligence-Driven Pricing and Promotion

    By: Ayelet Israeli and Fabrizio Fantini
    PittaRosso, a traditional Italian shoe retailer, is implementing an AI system to provide pricing and promotion recommendations. The system allows them to implement changes that would affect both the top of funnel and bottom of funnel activities for the company: once... View Details
    Keywords: Artificial Intelligence; Pricing; Pricing Algorithm; Pricing Decisions; Pricing Strategy; Pricing Structure; Promotion; Promotions; Online Marketing; Data-driven Decision-making; Data-driven Management; Retail; Retail Analytics; Price; Advertising Campaigns; Analytics and Data Science; Analysis; Digital Marketing; Budgets and Budgeting; Marketing Strategy; Marketing; Transformation; Decision Making; Retail Industry; Italy
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    • March 2016
    • Teaching Note

    MasterCard: Driving Financial Inclusion

    By: Sunil Gupta
    Since joining MasterCard (MC) in 2010, CEO Ajay Banga had made advancing financial inclusion (FI)—bringing formal financial services to marginalized populations—an important goal for the company. In 2014, MC had entered a number of partnerships with governments and... View Details
    Keywords: Financial Inclusion; Banking; Equality and Inequality; Credit Cards; Developing Countries and Economies; Banking Industry; South Africa; Nigeria
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    • July 2021
    • Case

    'Why I Blew the Whistle': Mauro Botta v. PwC

    By: Aiyesha Dey, Jonas Heese and Sarah Mehta
    Set in April 2021, this case tells the story of Mauro Botta, a senior manager at PricewaterhouseCoopers (PwC). In 2016, Botta filed a whistleblower claim with the U.S. Securities and Exchange Commission, alleging that PwC had failed to fulfill its obligations to remain... View Details
    Keywords: Accounting Audits; Financial Reporting; Financial Statements; Ethics; Fairness; Moral Sensibility; Values and Beliefs; Governance; Corporate Governance; Accounting Industry; United States; California; San Jose
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    • 2011
    • Working Paper

    The 'IKEA Effect': When Labor Leads to Love

    By: Michael I. Norton, Daniel Mochon and Dan Ariely
    In a series of studies in which consumers assembled IKEA boxes, folded origami, and built sets of Legos, we demonstrate and investigate the boundary conditions for what we term the "IKEA effect&"—the increase in valuation of self-made products. Participants saw their... View Details
    Keywords: Investment; Labor; Resource Allocation; Valuation
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    • Web

    Faculty & Research

    bias with naive beliefs. The government chooses mandatory contributions to accounts, each with a different pre-retirement withdrawal penalty. Collected penalties are rebated lump sum. When households have homogeneous present bias, , the social optimum is well... View Details
    • September 2022 (Revised November 2022)
    • Teaching Note

    PittaRosso: Artificial Intelligence-Driven Pricing and Promotion

    By: Ayelet Israeli
    Teaching Note for HBS Case No. 522-046. View Details
    Keywords: Artificial Intelligence; Pricing; Pricing Algorithm; Pricing Decisions; Pricing Strategy; Pricing Structure; Promotion; Promotions; Online Marketing; Data-driven Decision-making; Data-driven Management; Retail; Retail Analytics; Price; Advertising Campaigns; Analytics and Data Science; Analysis; Digital Marketing; Budgets and Budgeting; Marketing Strategy; Transformation; Decision Making; AI and Machine Learning; Retail Industry; Italy
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    • September 2007 (Revised September 2008)
    • Case

    Buildings and Energy

    By: Forest L. Reinhardt and Nazli Uludere
    Presents data on opportunities to conserve energy in buildings, which account for about a third of all energy use. Encourages readers to think about the impediments to energy efficiency in the buildings sector and the ways in which entrepreneurs can profitably surmount... View Details
    Keywords: Buildings and Facilities; Energy Conservation; Construction; Entrepreneurship; Investment; Innovation and Invention; Performance Efficiency; Environmental Sustainability; Construction Industry
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    • 2020
    • Working Paper

    How ESG Issues Become Financially Material to Corporations and Their Investors

    By: George Serafeim
    Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over the last decade. In this paper, we outline a framework of how ESG issues become financially material, affecting corporate profitability and valuation.... View Details
    Keywords: Materiality; ESG; Pharmaceutical Companies; Business Ethics; Sustainability; Environment; Disclosure; Disclosure And Access; Regulation; Social Impact; Environmental Sustainability; Social Issues; Corporate Governance; Ethics; Corporate Disclosure; Corporate Accountability; Resource Allocation; Finance; Accounting; Valuation
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    • 2011
    • Article

    'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

    By: Joanne Horton, Richard H. Macve and George Serafeim
    Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
    Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
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    • Article

    Dissecting Costs of CT Study: Application of TDABC (Time-driven Activity-based Costing) in a Tertiary Academic Center

    By: Robert S. Kaplan, Yoshimi Anzai, Marta E. Heilbrun, Derek Haas, Luca Boi, Kirk Moshre, Satoshi Minoshima and Vivian S. Lee
    The lack of understanding the true costs (not charges) of delivering health care services poses tremendous challenges in the containment of health care costs. In this study, we applied an established cost accounting method, time-driven activity-based costing (TDABC),... View Details
    Keywords: Healthcare Costs; Medical Imaging; Computed Tomography; Activity-Based Costing; Cost Accounting; Activity Based Costing and Management; Health Care and Treatment; Performance Efficiency; Health Industry
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    • 04 Feb 2002
    • Research & Ideas

    How a Juicy Brand Came Back to Life

    lesson executives considering a brand acquisition might want to keep in mind. There are factors beyond economic analysis to take into account if the process of brand management is to cohere. What we call a... View Details
    Keywords: by John Deighton; Food & Beverage
    • 2012
    • Book

    The Oxford Handbook of Business and the Natural Environment

    By: Pratima Bansal and Andrew J. Hoffman
    Environmental issues now loom large on the social, political, and business agenda. Over the past four decades, "corporate environmentalism" has emerged and been constantly redefined, from regulatory compliance to more recent management conceptions such as pollution... View Details
    Keywords: Environmental Sustainability; Business Strategy; Policy; Governance Compliance
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