Cost Accounting - Publications - Faculty & Research

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... View Details

Keywords: by Carmen Nobel; Financial Services

May 2022
Supplement

Maestro Pizza (C): Taking the Fight Outside

By: Ramon Casadesus-Masanell and Fares Khrais

Maestro pizza opened its first store in 2013 after its founder, Khalid Al Omran, recognized an opportunity in Saudi Arabia to offer high quality pizza at affordable prices. The business grew rapidly and under the radar at first, but soon enough caught the attention of... View Details

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10 Jul 2018
First Look

New Research and Ideas, July 10, 2018

informal organizational networks; and during periods of credit expansion. Overall, we provide novel evidence of non-agency related costs in the use of soft information in credit decisions. Download working paper:... View Details

Keywords: Dina Gerdeman

27 May 2009
First Look

First Look: May 27, 2009

Rotemberg Abstract A model is considered where firms internalize the regret costs that consumers experience when they see an unexpected price change. Regret costs are assumed to be increasing in the size of... View Details

Keywords: Martha Lagace

06 Nov 2012
First Look

First Look: November 6

investors) or explicit (as captured by how actively analysts ask questions) demand for the English conference calls. This suggests that the form in which financial information is presented can impose additional processing costs by... View Details

Keywords: Sean Silverthorne

01 Apr 2015
Research & Ideas

The Slow, Steady Battle to Fix Cancer Care

on a holistic treatment plan comprising one of eight "bundles." “If we can drive down costs while improving outcomes, that will be much more favorable to our economy and to our competitiveness as a nation” "We're hoping... View Details

Keywords: by Carmen Nobel; Health

16 Dec 2014
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First Look: December 16

compare those clicks with users' subsequent purchases. Ever-cheaper IT makes this tracking cost effective and routine. In addition, a web of interlocking ad networks trades inventory and offers to show the right ad to the right person at... View Details

Keywords: Sean Silverthorne

19 Mar 2019
First Look

New Research and Ideas, March 19, 2019

Accounting Review Rethinking Measurement of Pay Disparity and Its Relation to Firm Performance By: Rouen, Ethan Abstract—I develop measures of firm-level pay disparity and examine their relation to firm performance. Using comprehensive... View Details

Keywords: Dina Gerdeman

10 Jan 2017
First Look

First Look at New Research: January 10, 2017

“particularly on high cost of failure situations where good information on potential service providers is correspondingly of high value.” Angie's List had a paid subscription model as it charged “members” for access to the information... View Details

Keywords: Sean Silverthorne

06 Feb 2006
Research & Ideas

Sorting Out the Patent Craze

different manufacturers could not talk to one another. PCs would cost $10,000 because each company would have to design its own software, as well as craft proprietary storage, memory, and display components. But standards do not evolve... View Details

Keywords: by Sara Grant; Technology

06 Jun 2005
Research & Ideas

Don’t Listen to “Yes”

various options and contingencies. They strive for certainty in an inherently uncertain world—to turn every maybe into a simple yes or no. Indecision and a lack of closure result if managers cannot recognize the costs of trying to gather... View Details

Keywords: by Martha Lagace

18 Jul 2024
Research & Ideas

New Hires Lose Psychological Safety After Year One. How to Fix It.

knowing the high-stakes industry suffers from significant levels of turnover and spends an inordinate amount of time and money onboarding new staff. In fact, one industry source estimated nurse turnover at more than 20 percent, which View Details

Keywords: by Michael Blanding; Health

20 Dec 2011
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First Look: December 20

its influence on team processes and performance are discussed. What Drives Sell-Side Analyst Compensation at High-Status Investment Banks? Authors:Boris Groysberg, Paul M. Healy, and David A. Maber Publication:Journal of Accounting... View Details

Keywords: Carmen Nobel

16 Jun 2009
First Look

First Look: June 16

the income statement and balance sheet. In addition, the theory allows us to compare and contrast extant GAAP, as produced in a regulated setting, with a GAAP that might arise endogenously as a result of market forces. We conclude that verifiability and conservatism,... View Details

Keywords: Martha Lagace

13 Nov 2012
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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

05 Aug 2002
Research & Ideas

Five questions for Regina E. Herzlinger

to their specific needs—e.g., insurance for long-term care and drugs; easy access to integrated teams that specialize in treating chronic diseases and disabilities; pre-tax savings accounts for uninsured health care needs, such as hearing... View Details

Keywords: by Martha Lagace

January 2024
Case

Frank Cornelissen: The Great Sulfite Debate (A)

By: Tiona Zuzul and Susan Pinckney

In 2018, artisanal Italian vineyard Frank Cornelissen was one of the world’s leading natural wine vineyards. Its founder, Frank Cornelissen, faced weather related conditions that forced him to have to decide between staying true to the tenets of the natural wine... View Details

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05 Jun 2012
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First Look: June 5

PublicationsTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail M. Allen and Karthik Ramanna Publication:Journal of Accounting & Economics (forthcoming) Abstract We investigate the effect of... View Details

Keywords: Sean Silverthorne

May 2022
Supplement

Maestro Pizza (B): The Competition Awakens

By: Ramon Casadesus-Masanell and Fares Khrais

Maestro pizza opened its first store in 2013 after its founder, Khalid Al Omran, recognized an opportunity in Saudi Arabia to offer high quality pizza at affordable prices. The business grew rapidly and under the radar at first, but soon enough caught the attention of... View Details

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February 2000 (Revised March 2000)
Case

Owens & Minor, Inc. (B)

By: V.G. Narayanan and Lisa Brem

After a manager at Owens & Minor, a national medical and surgical distribution company, proposes and develops a formalized activity-based pricing and activity-based management approach to sales and service provision, this case explore the outcome. View Details