Revenue Recognition - Publications - Faculty & Research

21 Jun 2010
Research & Ideas

Strategy and Execution for Emerging Markets

institutional voids—in service of businesses or as stand-alone projects. Microsoft's investments in the development of China's software industry facilitated the development of its own business in the country. The job creation and tax View Details

Keywords: by Martha Lagace

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

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21 Apr 2009
First Look

First Look: April 21, 2009

survey of 72 successful and unsuccessful innovative entrepreneurs and 310 executives. Drawing on network theory, we develop a theory of entrepreneurial opportunity recognition that explains why these behaviors increase the probability of... View Details

Keywords: Martha Lagace

11 Jul 2006
First Look

First Look: July 11, 2006

service provider Geek Squad. For the eight years leading up to 2004, Best Buy had reported double-digit revenue growth every year and rarely missed earnings. But on December 13, 2005, Best Buy missed its third-quarter earnings per share... View Details

Keywords: Sean Silverthorne

20 Feb 2008
First Look

First Look: February 20, 2008

analyzes the response of this wage to exogenous changes in the marginal revenue product of labor. The paper finds parameters for which the response of wages is modest relative to the response of employment, as appears to be the case in... View Details

Keywords: Martha Lagace

November 2004 (Revised September 2019)
Background Note

The U.S. Health Club Industry in 2004

By: John R. Wells, Gabriel Ellsworth and Benjamin Weinstock

In 2004, the $16.8 billion U.S. health club industry continued its strong record of growth. There were almost 27,000 health clubs in the United States, up from 6,700 two decades earlier, and these clubs claimed 41 million members, over 14% of the U.S. population.... View Details

Keywords: Health Clubs; Fitness; Gyms; Chain; Weight Loss; Obesity; Exercise; Personal Training; Bally Total Fitness; 24 Hour Fitness; YMCA; Gold's Gym; Curves; Franchise; Franchising; Subscription; Promotional Sales; Promotions; Fixed Costs; Body; Accrual Accounting; Revenue Recognition; Buildings and Facilities; Business Growth and Maturation; Business Model; For-Profit Firms; Trends; Customers; Demographics; Age; Income; Private Equity; Financing and Loans; Profit; Revenue; Geographic Scope; Multinational Firms and Management; Health; Nutrition; Business History; Employees; Retention; Human Capital; Working Conditions; Contracts; Business or Company Management; Goals and Objectives; Growth and Development Strategy; Markets; Demand and Consumers; Supply and Industry; Industry Growth; Industry Structures; Operations; Service Operations; Franchise Ownership; Private Ownership; Public Ownership; Problems and Challenges; Sales; Salesforce Management; Situation or Environment; Opportunities; Nonprofit Organizations; Welfare; Sports; Strategy; Business Strategy; Competition; Competitive Strategy; Consolidation; Corporate Strategy; Customization and Personalization; Expansion; Segmentation; Hardware; Health Industry; United States

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14 Dec 2011
Research & Ideas

The New Measures for Improving Nonprofit Performance

challenge, which is aligning the interests of different stakeholders. When you think about a business, ideally the customers are paying for a product that generates revenue for the firm, which ultimately generates value in the form of... View Details

Keywords: by Julia Hanna

06 Dec 2016
First Look

December 6, 2016

the firm operates above this threshold, managing earnings smoothes revenue and cash flow with few long-term consequences. Below it, managing earnings can tip the firm into a vicious cycle of accelerating decline. Our results have... View Details

Keywords: Sean Silverthorne

10 Jan 2005
Research & Ideas

Motivation and the Cross-Sector Alliance

have derived one from our examinations of cross-sector collaborations in the Americas. A basic element is the recognition that there can exist a wide range of motivations across the partners and a mix of motivations for each partner. We... View Details

Keywords: by James Austin, Ezequiel Reficco & SEKN research team

03 Jan 2007
First Look

First Look: January 3, 2007

Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993 and the company sold stock to the public for the first time. Analysts forecast higher earnings for 1993, then the company's View Details

Keywords: Sean Silverthorne

23 Dec 2002
Research & Ideas

Partnering and the Balanced Scorecard

organization's strategy. Almost all companies want to grow revenues and reduce costs, so the objectives in the Balanced Scorecard's financial perspective are fairly generic across organizations. What differentiates the companies is how... View Details

Keywords: by Robert S. Kaplan & David P. Norton

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Strategy and Execution for Emerging Markets

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

First Look: April 21, 2009

First Look: July 11, 2006

First Look: February 20, 2008

The U.S. Health Club Industry in 2004

The New Measures for Improving Nonprofit Performance

December 6, 2016

Motivation and the Cross-Sector Alliance

First Look: January 3, 2007

Partnering and the Balanced Scorecard

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