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- 19 Jul 2004
- Research & Ideas
Your Customers: Use Them or Lose Them
staff—all of this costs money, Frei said. Commerce Bank pays for it by paying lower rates on deposits compared to the giant banks. "Think about it," she told the group. "Would you trade half a percentage point on your View Details
Keywords: by Martha Lagace
- 03 Jul 2018
- First Look
New Research and Ideas, July 3, 2018
alleging that Noble was too aggressive in its fair value accounting for contracts and investments in producers. Iceberg did not accuse Noble of fraud but suggested that Noble’s profits and balance sheet were... View Details
Keywords: Dina Gerdeman
- 28 May 2008
- First Look
First Look: May 28, 2008
price of diesel fuel. Purchase the case: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=508074 Adelphia Communications Corp.'s Bankruptcy Harvard Business School Case 208-071 In 2002, a massive accounting View Details
Keywords: Martha Lagace
- 16 Jan 2012
- Research & Ideas
Private Meetings of Public Companies Thwart Disclosure Rules
opportunity cost of their time. Yet by law, such meetings are not allowed to convey material information. "There seems to be a disconnect," says Eugene F. Soltes, an assistant professor in the Accounting & Management Unit at Harvard... View Details
- 19 Feb 2019
- First Look
New Research and Ideas, February 19, 2019
results suggest for-profit insurers are likelier than not-for-profit insurers to exercise market power when they possess it. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55635 forthcoming Journal of Accounting Research... View Details
Keywords: Sean Silverthorne
- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
me back to the apples, and leaders. As in all financial manias, the bubble of the late 1990s and early 2000 gave rise to swindles and frauds and the bad apples that commit them. We need to find out who they are and take appropriate... View Details
Keywords: by Kim B. Clark
- 06 Feb 2006
- Research & Ideas
The Trouble Behind Livedoor
Horie represented all that is wrong with Western-style capitalism, others saw him as the future of the country's media industry, and a man of the people. But last month, Horie was arrested on suspicion of accounting View Details
- 19 Jun 2012
- First Look
First Look: June 19
The alleged benefits of flattening flow primarily from pushing decisions downward to enhance customer and market responsiveness and to improve accountability and morale. Has flattening delivered on its promise to push decisions downward?... View Details
Keywords: Sean Silverthorne
- 24 Apr 2012
- First Look
First Look: April 24
minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and accounting irregularities can go unnoticed. However, when revenue and cash flow decline,... View Details
Keywords: Carmen Nobel
- 06 Feb 2006
- Research & Ideas
Sorting Out the Patent Craze
include bodies as varied in scope as the Financial Accounting Standards Board on one end to the DSL Forum on the other. On the tech side, SSOs work both with technology sponsors and users to develop a set of standards for products to... View Details
- 26 Feb 2008
- First Look
First Look: February 26, 2008
(c) accountability in implementation. Examples are drawn from the experiences of South Africa and Brazil. Several preliminary factors are identified that may enhance policy learning, while acknowledging the constraints of bounded... View Details
Keywords: Martha Lagace
- 13 Nov 2012
- First Look
First Look: November 13
on Balanced Scorecard Commentaries Author:Robert S. Kaplan Publication:Journal of Accounting & Organizational Change 8, no. 4 (2012) Abstract This paper provides the author's insights about five papers written in this volume about his... View Details
Keywords: Sean Silverthorne
- 26 Nov 2013
- First Look
First Look: November 26
accounting standards to argue that when the political process of determining institutions of capitalism is "thin," in that managers find themselves with specialized technical knowledge unavailable to outsiders and with little... View Details
Keywords: Sean Silverthorne
- 22 Jan 2013
- First Look
First Look: Jan. 22
PublicationsThe Burden of Guilt: Heavy Backpacks, Light Snacks, and Enhanced Morality Authors:Gino, F., M. Kouchaki, and A. Jami Publication:Journal of Experimental Psychology: General Abstract Drawing on the embodied simulation account... View Details
Keywords: Sean Silverthorne
- 01 Feb 2011
- First Look
First Look: Feb. 1
including suggestions for future research. The Many Faces of Nonprofit Accountability Authors:Alnoor Ebrahim Publication:Chap. 4 in The Jossey-Bass Handbook of Nonprofit Leadership and Management. 3rd ed., edited by David O. Renz,... View Details