Publications

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Article

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

By: Edward J. Riedl and Suraj Srinivasan

This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details

Keywords: Managerial Roles; Financial Statements; Economics; Performance; Research; Opportunities; Business Earnings; Motivation and Incentives

SSRN

16 May 2016
HBS Case

Food Safety Economics: The Cost of a Sick Customer

prided itself on avoiding artificial ingredients, opting instead to use a relatively short supply chain of local growers for many of its ingredients. That strategy just might have been part of its problem, says John A. Quelch, the Charles... View Details

Keywords: by Dina Gerdeman; Food & Beverage

19 Nov 2010
Working Paper Summaries

Do Bonuses Enhance Sales Productivity? A Dynamic Structural Analysis of Bonus-Based Compensation Plans

Keywords: by Doug J. Chung, Thomas Steenburgh & K. Sudhir

Article

Time-driven Activity-based Costing of Multivessel Coronary Artery Bypass Grafting across National Boundaries to Identify Improvement Opportunities: Study Protocol

By: F. Erhun, B. Mistry, T. Platcheck, A. Milstein, V.G. Narayanan and R. S. Kaplan

Coronary artery bypass graft (CABG) surgery is a common treatment for coronary artery disease—a disease that affects over 10% of US adults and is a major cause of morbidity and mortality. In 2005, the mean cost for a CABG procedure among Medicare beneficiaries in the... View Details

Keywords: Activity Based Costing and Management; Health Disorders; Health Care and Treatment; United States; India

2008
Working Paper

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

By: Edward J. Riedl and Suraj Srinivasan

This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details

Keywords: Financial Reporting; Financial Statements; Decision Choices and Conditions; Corporate Disclosure; Performance

SSRN

07 Apr 2016
Working Paper Summaries

Strategic Channel Selection with Online Platforms: An Empirical Analysis of the Daily Deal Industry

Keywords: by Lingling Zhang and Doug J. Chung; Retail

2010
Mimeo

An Analysis of the Impact of 'Substantially Heightened' Capital Requirements on Large Financial Institutions

By: Anil Kashyap, Jeremy C. Stein and Samuel G. Hanson

We examine the impact of "substantially heightened" capital requirements on large financial institutions, and on their customers. Our analysis yields three main conclusions. First, the frictions associated with raising new external equity finance are likely to be... View Details

Keywords: Financial Institutions; Governing Rules, Regulations, and Reforms; Capital; Equity; Financing and Loans; Credit

14 Apr 2021
Research & Ideas

The High Cost of the Slow COVID Vaccine Rollout

accounting that includes health care costs puts the savings figure closer to $1.3 trillion. And capacity to produce an additional 1 billion vaccine courses could similarly be worth on the order of $1 trillion. “Astoundingly, even those... View Details

Keywords: by Michael Blanding; Health

2013
Tool

Harvard Business Review's Go to Market Tools: Pricing for Profit

By: Thomas Steenburgh and Jill Avery

What price is right? Figuring out the best price for your product or service can be nerve-wracking. Your new product launch or marketing campaign's success—perhaps even your career advancement—may hinge on the price you choose. So how do you select a price that's... View Details

Keywords: Quantitative Analysis; Tools; Pricing; Profitability Analysis; Pricing Strategy; Marketing Strategy; Marketing

Purchase

January 2018
Article

The Effect of Cost Sharing on an Employee Weight Loss Program: A Randomized Trial

By: Leslie K. John, Andrea Troxel, William Yancy, Joelle Y. Friedman, Jingsan Zhu, Lin Yang, Robert Galvin, Karen Miller-Kovach, Scott Halpern, George Loewenstein and Kevin Volpp

Purpose: We tested the effects of employer subsidies on employee enrollment, attendance, and weight loss in a nationally-available weight management program.
Design: A randomized trial tested the impact of employer subsidy: 100%; 80% 50% and a hybrid 50% subsidy... View Details

Keywords: Affordable Care Act (ACA); Subsidies; Weight Loss; Obesity; Incentives; Behavioral Economics; Motivation and Incentives; Behavior; Health Disorders; Health Care and Treatment; Compensation and Benefits; United States

Article

Defining the Value Framework for Prostate Brachytherapy Using Patient-Centered Outcome Metrics and Time-Driven Activity-Based Costing

By: N.G. Thaker, T.J. Pugh, U. Mahmood, S. Choi, T.E. Spinks, N.E. Martin, T.T. Sio, R.J. Kudchadker, R. S. Kaplan, D.A. Kuban, D.A. Swanson, P.F. Orio, M.J. Zelefsky, B.W. Cox, L. Potters, T.A. Buchholz, T.W. Feeley and S.J. Frank

PURPOSE: Value, defined as outcomes over costs, has been proposed as a measure to evaluate prostate cancer (PCa) treatments. We analyzed standardized outcomes and time-driven activity-based costing (TDABC) for prostate brachytherapy (PBT) to define a value... View Details

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2011
Working Paper

Inside the Black Box of the Corporate Staff: An Exploratory Analysis Through the Lens of E-Mail Networks

The corporate staff is central in theories of the multi-business firm, but empirical evidence on its function is limited. In this paper, we examine the high-level role of two units of a corporate staff through analysis of electronic communications. We find sharp... View Details

Keywords: Theory; Business Ventures; Internet and the Web; Communication; Employment; Management Teams; Networks

12 Jul 2004
Research & Ideas

Michael Porter’s Prescription For the High Cost of Health Care

Aetna, another covered by Blue Cross, and another self-insured. Payers could negotiate, but price changes would have to benefit all patients, not just their own. The cost of treating a medical condition has nothing to do with who the... View Details

Keywords: by Michael E. Porter; Health

Research Summary

Overview

Downstream businesses that utilize global suppliers frequently use auditing programs to monitor their suppliers’ working conditions and are often deployed to address reputational concerns associated with procuring from unregulated suppliers. Despite their widespread... View Details

Keywords: Audit Quality; Remote Work; Outsourcing; Econometric Analysis; Switching Costs; Service Operations; Performance Effectiveness; Retail Industry; Service Industry

Article

Survive Another Day: Using Changes in the Composition of Investments to Measure the Cost of Credit Constraints

By: Luis Garicano and Claudia Steinwender

We introduce a novel empirical strategy to measure the size of credit shocks. Theoretically, we show that credit shocks reduce the value of long-term relative to short-term investments. Empirically, we can therefore compare the reduction of long-term relative to... View Details

Keywords: Credit Constraints; Credit Crunch; Spain; Investment Behavior; Credit Squeeze; Financial Crisis; Economic Growth; Investment; Credit; Manufacturing Industry; Spain; European Union

1987
Other Unpublished Work

Opening the Window: Needs Analysis and Long Term Effort to Pay for College

By: Dutch Leonard

Keywords: Higher Education; Human Needs; Cost

05 Apr 2017
Research & Ideas

For Women Especially, It Pays to Know What Car Repairs Should Cost

be), or misinformed (provides an expected price of $510, way above the market average). Consumers who display knowledge about repair costs can get a better price. SOURCE: Kali9 A second part of the study tested how willing shops were to... View Details

Keywords: by Wendy Guild Swearingen; Auto; Service

October 2016 (Revised December 2016)
Module Note

Strategy Execution Module 6: Evaluating Strategic Profit Performance

By: Robert Simons

This module reading demonstrates how to calculate and analyze the profit generated by different business strategies. Formulas and examples are provided to calculate profit generated by changes in market share, revenue growth, efficiency improvements, and support costs.... View Details

Keywords: Management Control Systems; Implementing Strategy; Execution; Evaluating Business Performance; Profitability Analysis; Variance Analysis; Measuring Effectiveness; Measuring Efficiency; Activity-Based Costing; Flexible Budget; Accounting; Strategy

Purchase

Article

Defining, Measuring, and Improving Value in Spine Care

By: Robert S. Kaplan and Derek Haas

This chapter discusses how to measure and improve spine care outcomes and costs. Today’s commonly used outcome metrics, such as readmission and complication rates, are actually process and quality metrics. They are not the outcomes, such as improvement in pain and... View Details

Keywords: Spine Care; Outcomes Measurement; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost; Measurement and Metrics; Performance Improvement; Value