Cost Accounting - Publications - Faculty & Research

19 Mar 2006
Research & Ideas

Unlocking Your Investment Capital

if the firm held a diversified equity portfolio like the Standard & Poor's 500. Assets with only passive risks are typically zero-net-present-value investments. Q: Why does the required amount of equity cushion that a company should have be based on its Value at... View Details

Keywords: by Ann Cullen; Financial Services

05 Dec 2023
Blog Post

Taking Learning Beyond the Classroom

the time of writing. Discussion expanded beyond the case to include the current landscape of emissions tracking and the range of regulatory and ratings agencies involved. Students discussed if car manufacturers should be held accountable... View Details

07 Nov 2016
Research & Ideas

Corporate Tax Strategies Mirror Personal Returns of Top Execs

“There is actually a lot of heterogeneity with the actions that executives take. For me that was very surprising.” Pérez Cavazos, part of the Accounting and Management Unit, initially doubted his colleague Andreya M. Silva would find... View Details

Keywords: by Roberta Holland

29 Feb 2024
Blog Post

IFC India: JSW Steel and Cement and the Quest to Capture Carbon in Hard to Abate Sectors

to different players in this quest. From incumbents in traditional businesses revamping processes and technologies to account for emissions to startups creating new solutions to existing challenges such as agriculture, mobility and waste... View Details

Web

Corporate Governance and Boards of Directors - Course Catalog

boards confront; the costs and rewards of board service and the challenges faced by individual directors. We will examine these issues in the context of both private and publicly-traded companies, and at different stages of a company’s... View Details

01 Sep 2006
News

Strange Bedfellows

given the loss of tax revenues, but why is the SEC interested? First, this dual-reporting system creates significant confusion. In effect, one-third of costs (the tax claim on pretax profits) is not reported clearly to investors. Second,... View Details

Keywords: Mihir A. Desai; Government

18 May 2011
News

U.S. Manufacturing Comeback?

cost advantage of China might not be large enough to bother—and that’s before taking into account the added expense, time, and complexity of logistics,” says Sirkin. View Details

Keywords: Roger Thompson; Manufacturing

01 Jun 2017
News

Developing Insight that Has Power in Practice

100-plus health care centers to develop value-based accounting to help lower costs of health care delivery. The ability of faculty members to study these and other business issues that are both relevant and... View Details

06 Aug 2001
Research & Ideas

Go Global—or No? Can You Make the Case?

Ever wanted to judge a Harvard Business Review case study? Here's your chance. In its June issue, Harvard Business Review published an account of the fictional company, DataClear, authored by Harvard Business School associate professor... View Details

Keywords: by Walter Kuemmerle

07 Apr 2003
Research & Ideas

Three Steps for Crisis Prevention

the chain—failures of mobilization—occur when leaders recognize and give adequate priority to a looming problem but fail to respond effectively. When the Securities and Exchange Commission tried to reform the U.S. accounting system—well... View Details

Keywords: by Michael D. Watkins & Max H. Bazerman

01 Dec 2015
News

Case Study: Bionic Banking

result in higher consumer costs and less agility. Alpha Architect’s focus on staying lean and minimizing distribution allows it to serve an account at almost any level, no longer needing to manage $1 million... View Details

01 Jun 2022
News

Research Brief: Weatherproofing Renewables

Colombian energy firms manage frequent fluctuations in the weather by diversifying their energy sources: During the dry season, when the cost of hydropower can increase as much as tenfold, firms increase their reliance on fossil fuels.... View Details

Keywords: Jen McFarland Flint; Electric Power Generation, Transmission, Distribution; Utilities

12 Apr 2010
Research & Ideas

One Report: Better Strategy through Integrated Reporting

problem where many actors must collaborate together, including companies, investors, accounting firms, sell-side analysts, regulators and standard setters, and NGOs and civil society itself. We all have a responsibility for making... View Details

Keywords: by Martha Lagace

February 2007 (Revised March 2007)
Case

UBS and Climate Change--Warming Up to Global Action?

By: Felix Oberholzer-Gee, Forest L. Reinhardt and Elizabeth Raabe

Marco Suter, Executive Vice-Chairman, UBS Board of Directors, carefully studied the chart on his desk. It showed the public commitment of major financial institutions to help mitigate global warming. Evidently, UBS lagged behind its competitors. The graph was part of a... View Details

Keywords: Climate Change; Energy Conservation; Cost vs Benefits; Law; Financial Institutions; Environmental Sustainability; Corporate Accountability; Financial Services Industry

Citation

Educators

Purchase

03 Nov 2003
Research & Ideas

Making Money Making Movies

that industry executives make regarding release strategies. Obviously, locally produced movies play a relevant role in foreign markets. For example, locally produced movies account for over a third of the total market in France.... View Details

Keywords: by Manda Salls; Entertainment & Recreation; Motion Pictures & Video

23 Apr 2020
Research & Ideas

This Crisis Loan Program Preserved Jobs—and Made Money

colleagues write in the working paper. "Firms that received loan guarantees, and their employees, enjoyed far more stability than their counterparts." In the United States, where small businesses account for about 47 percent of... View Details

Keywords: by Rachel Layne; Financial Services

21 Aug 2018
First Look

New Research and Ideas, August 21, 2018

Tracking Performance Indicators By: Beveridge, Christiana, Sofia Warner, Greg Leya, and Thomas W. Feeley Abstract—Given that accountable care organizations (ACOs) have not achieved the degree of cost... View Details

Keywords: Dina Gerdeman

30 Oct 2006
First Look

First Look: October 31, 2006

capital are also important for the effect of FDI on economic growth. Download working paper: http://papers.nber.org/papers/W12522 A New Framework for Analyzing and Managing Macrofinancial Risks of an Economy Authors:Dale F. Gray, Robert C. Merton, and Zvi Bodie... View Details

Keywords: Sean Silverthorne

26 Mar 2014
Research & Ideas

How Electronic Patient Records Can Slow Doctor Productivity

efficient. Entering patient data into a computer can cost doctors valuable patient time.Photo: iStockPhoto However, several studies indicated that when physicians spent extra time entering data themselves, it cut down time spent with... View Details

Keywords: by Dina Gerdeman; Health

Web

Buy Now, Pay Later: Credit and Charity

credit were not profit-making enterprises but charities. In fifteenth-century Italy, outraged by the high rates charged by moneylenders, the papal governor of Perugia established the first monte pietatis, a public pawnshop that charged only enough interest to cover the... View Details

Publications