Publications

April 2002
Teaching Note

Accounting for the Intel Pentium Chip Flaw TN

By: Gregory S. Miller and V.G. Narayanan

Teaching Note for (9-101-072). View Details

Keywords: Computer Industry

2007
Working Paper

Mental Accounting and Small Windfalls: Evidence from an Online Grocer

By: Katherine L. Milkman, John Beshears, Todd Rogers and Max H. Bazerman

We study the effect of small windfalls on consumer spending decisions by examining the purchasing behavior of a sample of online grocery shoppers over the course of a year. We compare the purchases customers make when redeeming a $10-off coupon they received from their... View Details

Keywords: Spending; Consumer Behavior; Mathematical Methods; Food and Beverage Industry; Food and Beverage Industry

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09 Apr 2007
Research & Ideas

Industry Self-Regulation: What’s Working (and What’s Not)?

trillion hedge fund industry to police itself with voluntary standards and codes. Codes of conduct and self-regulation programs are growing in popularity, but are these initiatives just window dressing to appease critics and deter... View Details

Keywords: by Martha Lagace

August 2006 (Revised August 2007)
Case

Revenue Recognition Problems in the Communications Equipment Industry

By: Paul M. Healy and Arjuna J Costa

Designed to explore recognition issues in the context of a potential market downturn. In late 2000, Lucent Technologies reports multiple revisions to its recent financial results due to revenue recognition problems, leading to a dramatic decline in its stock price.... View Details

Keywords: Corporate Disclosure; Revenue Recognition; Policy; Supply and Industry; Performance; Communications Industry

July 2010 (Revised March 2013)
Case

Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts

By: Robert G. Eccles and Kerry Herman

Daren Kemp, a partner at leadership consultancy and executive search firm Heidrick & Struggles, is responsible for the firm's relationship with Standard Chartered Bank (Standard Chartered). Standard Chartered is one of 94 companies in Heidrick's strategic partners... View Details

Keywords: Customer Relationship Management; Service Delivery; Partners and Partnerships; Business Strategy; Consulting Industry; Consulting Industry

October 2022
Case

Spaceport America, Public Sector Risk-taking, and Political Accountability (A)

By: Matthew Weinzierl, Dava Newman, Rebecca Browder and Angela Acocella

Sitting quietly in the heart of the New Mexico desert in the summer of 2014, Spaceport America (SA) housed little of the activity its supporters anticipated when opening its hangar doors in 2011. Despite $1 million in annual rent from Virgin Galactic, British... View Details

Keywords: Funding Sources; Risk and Uncertainty; Public Sector; Business and Government Relations; Factories, Labs, and Plants; Aerospace Industry; New Mexico

September 1980 (Revised July 1981)
Supplement

AT&T -- Long Lines Department National Account Selling (C)

By: Thomas V. Bonoma and Benson P. Shapiro

Keywords: Marketing; Telecommunications Industry

March 1991 (Revised April 1995)
Case

IBP and the U.S. Meat Industry

By: David J. Collis and Nancy Donohue

IBP, the largest U.S. beef and pork processor, is facing deteriorating earnings and undertakes a fundamental strategic review in 1990. Having grown from its founding in 1961 to its current position as a low cost, innovative producer of boxed beef, and more recently... View Details

Keywords: Business or Company Management; Product; Competition; Business Earnings; Geography; Vertical Integration; Corporate Strategy; Food and Beverage Industry; United States

November 2009
Article

Is it Fair to Blame Fair Value Accounting for the Financial Crisis?

By: Robert C. Pozen

When the credit markets seized up in 2008, many heaped blame on "mark to market" accounting rules, which require banks to write down their troubled assets to the prices they'd fetch if sold on the open market - at the time, next to nothing. Recording those assets below... View Details

Keywords: Cost Accounting; Fair Value Accounting; Financial Crisis; Assets; Governing Rules, Regulations, and Reforms; Crisis Management; Standards; Banking Industry

June 1986
Teaching Note

Omega Novelty Shop: Economic vs. Accounting Concepts, Teaching Note

By: David F. Hawkins

Keywords: Economics; Accounting; Consumer Products Industry

April 1987
Background Note

Note on Accounting for Property and Casualty Insurance Companies

By: Andre F. Perold

Keywords: Accounting; Insurance; Insurance Industry

24 Apr 2008
Working Paper Summaries

Bank Accounting Standards in Mexico: A Layman’s Guide to Changes 10 Years after the 1995 Bank Crisis

Keywords: by Gustavo A. Del Angel, Stephen Haber & Aldo Musacchio; Banking

February 2002 (Revised November 2002)
Case

Activity-Based Management at W.S. Industries (B)

By: V.G. Narayanan and Jeremy Cott

Describes activity-based budgeting at W.S. Industries. Also describes target costing-led product redesign, and product, customer, and order profitability. View Details

Keywords: Activity Based Costing and Management; Operations; Energy Industry; India

January 2004 (Revised March 2005)
Case

Valuation Ratios in the Restaurant Industry

By: Paul M. Healy and Krishna G. Palepu

Examines factors underlying differences in valuation multiples (price-earnings and price-to-book) across four firms in the restaurant industry. View Details

Keywords: Business Earnings; Valuation; Mathematical Methods; Food and Beverage Industry

November 1985
Case

Prentice Stevens, Inc.: Rating Industrial Debt

By: David F. Hawkins

Keywords: Borrowing and Debt; Management; Financial Statements

September 1980 (Revised October 1983)
Supplement

AT&T -- Long Lines Department National Account Selling (D)

By: Thomas V. Bonoma and Benson P. Shapiro

Keywords: Marketing; Telecommunications Industry