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    Achieving 80% GHG Reduction in New England by 2050

    This report analyzes the pace of clean energy additions that would be needed to meet New England's 2050 economy-wide decarbonization targets. It concludes that to meet those targets average annual clean energy additions would likely have to increase 4-8 fold over the... View Details
    • July 2006 (Revised March 2008)
    • Case

    Changan Automobile Co., Ltd.

    By: Dennis Campbell and Donglin Xia
    Chairman Yin Jiaxu must communicate that the company's extraordinary reported performance in 2002 reflects Changan's unique strategy within the competitive dynamics of China's automobile industry. Changan's 2002 annual report demonstrated an extraordinary level of... View Details
    Keywords: Financial Reporting; Ethics; Corporate Disclosure; Media; Business and Shareholder Relations; Auto Industry; China
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    • April 1982 (Revised June 1985)
    • Case

    Westinghouse Electric Corp.: Quality of Earnings Analysis

    Westinghouse had just issued its annual report to shareholders for the year ending December 31, 1973. The report indicates that sales have increased to a record $5.7 billion but that net income is down almost 20% from its record level of $199 million in the previous... View Details
    Keywords: Business Earnings; Financial Reporting; Corporate Finance; Electronics Industry
    Related
    • 15 Sep 2016
    • News

    Report: US government inaction is hampering economic growth

      Charles C.Y. Wang

      Charles C.Y. Wang is the Tandon Family Professor of Business Administration at Harvard Business School. He is a research member of the European Corporate Governance Institute (ECGI) and an associate editor of Management Science and Journal of Accounting Research,... View Details

      • 23 Jun 2015
      • News

      Fracking and the Franciscans

      • 30 Nov 2013
      • News

      Schumpeter: Going off the rails

      • December 2016 (Revised January 2017)
      • Supplement

      Accounting for the iPhone Upgrade Program (B)

      By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
      In October 2016, Apple Inc. announced the financial results for its fiscal year 2016. CEO Tim Cook commented on a very successful fiscal year 2016 and focused on all the positive financial results. However, Apple’s 2016 annual report was also telling another story.... View Details
      Keywords: Apple Inc.; iPhone 6s; Accounting; Revenue Recognition; California; United States
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      • 2018
      • Working Paper

      Corporate Tax Cuts Increase Income Inequality

      By: Suresh Nallareddy, Ethan Rouen and Juan Carlos Suárez Serrato
      This paper studies the effects of corporate tax changes on income inequality. Using state corporate tax rate changes as a setting, we show that cutting state corporate tax rates leads to increases in income inequality. This result is robust to using regression and... View Details
      Keywords: Business Ventures; Taxation; Income; Equality and Inequality; United States
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      • April 2018
      • Supplement

      Flipkart (B): The Ongoing Battle for India's E-Commerce Market

      By: Sunil Gupta, Das Narayandas and Rachna Tahilyani
      In 2017, both Flipkart and Amazon claimed leadership position in India's recently concluded key annual festive season sale, but it was too early to declare victory. Amazon continues to invest heavily in India. Competition from newer players is increasing. Media reports... View Details
      Keywords: Digital Platforms; Internet and the Web; Competition; Retail Industry; India
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      • 11 Dec 2008
      • Working Paper Summaries

      Quality Management and Job Quality: How the ISO 9001 Standard for Quality Management Systems Affects Employees and Employers

      Keywords: by David I. Levine & Michael W. Toffel
      • June 2023 (Revised September 2023)
      • Simulation

      Managing the Customer Journey Marketing Simulation: Adobe's Data-Driven Operating Model (DDOM)

      By: Sunil Gupta, Rajiv Lal and Celine Chammas
      Adobe started monitoring Annual Recurring Revenue (ARR), one of its primary metrics, when it shifted from selling its software in a box to selling the software as a subscription-based cloud service. They wanted to know when, where, and how much to invest in marketing.... View Details
      Keywords: Customer Acquisition; Customer Journey; Marketing Strategy; Marketing; Customer Focus and Relationships; Budgets and Budgeting
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      • March 2019
      • Article

      Evidence of Upcoding in Pay-for-Performance Programs

      By: Hamsa Bastani, Joel Goh and Mohsen Bayati
      Recent Medicare legislation seeks to improve patient care quality by financially penalizing providers for hospital-acquired infections (HAIs). However, Medicare cannot directly monitor HAI rates and instead relies on providers accurately self-reporting HAIs in claims... View Details
      Keywords: Medical Coding; Health Policy; Healthcare-acquired Conditions; Medicare; Health Care and Treatment; Policy; Performance Improvement; Quality; Measurement and Metrics; Government Legislation
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      • December 1992 (Revised March 1997)
      • Case

      Peoria Engine Plant (A)

      By: Robert S. Kaplan and Amy P. Hutton
      Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
      Keywords: Cost Management; Cost Accounting; Budgets and Budgeting; Earnings Management; Reports; Financial Reporting; Management Analysis, Tools, and Techniques; Performance Improvement; Performance Productivity; Factories, Labs, and Plants; Auto Industry
      Related
      • April 1997
      • Case

      Peoria Engine Plant (A): (Abridged)

      By: Robert S. Kaplan and Amy P. Hutton
      Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
      Keywords: Motivation and Incentives; Cost Management; Financial Reporting; Performance Improvement; Budgets and Budgeting; Auto Industry
      Related
      • Forthcoming
      • Article

      Differentiating on Diversity: How Disclosing Workforce Diversity Influences Consumer Choice

      By: Maya Balakrishnan, Jimin Nam and Ryan W. Buell
      Companies are facing increased pressure to “walk the talk” on diversity, equity, and inclusion (DEI) in their operations. One specific call-to-action from stakeholders is the public disclosure of EEO-1s. Companies with 100+ employees are federally mandated to annually... View Details
      Keywords: Consumer Behavior; Corporate Disclosure; Diversity; Employees; Perception
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      • 02 Nov 2009
      • Research & Ideas

      Shareholders Need a Say on Pay

      generally in organizations with excess CEO pay, suggesting that some companies acted in advance of the annual meeting to avoid a confrontation with shareholders. These findings suggest that say-on-pay legislation can be a useful tool for... View Details
      Keywords: by Julia Hanna; Financial Services
      • September 2023 (Revised January 2024)
      • Case

      Icahn Enterprises: Ponzi Scheme or Sound Investment

      By: Aiyesha Dey, Jonas Heese and James Weber
      Icahn Enterprises, a publicly traded limited partnership founded and operated by famed activist investor Carl Icahn, had earned above market returns for over a decade. Between 2018 and early 2023, it had a compound annual return of 31%. Icahn invested in undervalued... View Details
      Keywords: Stock Shares; Investment Return; Business Model; Valuation; Financial Services Industry
      Related
      • 2014
      • Working Paper

      The Federal Reserve's Abandonment of Its 1923 Principles

      By: Julio J. Rotemberg
      This paper studies the persistence and some of the consequences of the eventual abandonment by the Federal Open Market Committee (FOMC) of the principles embedded in the Federal Reserve’s Tenth Annual Report of 1923. The three principles I focus on are 1) the... View Details
      Keywords: Central Banking; Policy; United States
      Related
      • Research Summary

       

      Fabrizio Ferri's research focuses on a number of corporate governance issues, with particular emphasis on executive compensation and shareholder activism. His dissertation investigates the determinants and consequences of firms' decision to reprice... View Details