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  • 21 Apr 2009
  • First Look

First Look: April 21, 2009

distinguishing between direct and complementary spillovers, we examine (1) the extent to which a hospital's specialization in areas related to cardiovascular care directly impacts performance in cardiovascular care (direct spillovers) and (2) whether the View Details
Keywords: Martha Lagace
  • 19 Jul 2010
  • Research & Ideas

How Mercadona Fixes Retail’s ’Last 10 Yards’ Problem

higher than that of its competitors. What accounts for the difference? "It's not one thing," Ton insists. "It's many things all working together. Mercadona does a great job of making manufacturing principles work in a... View Details
Keywords: by Julia Hanna; Retail; Food & Beverage
  • 18 Jun 2001
  • Research & Ideas

When In-House Research Isn’t Enough

paradigm to consider that takes into account both internal and external research and development efforts to create what he calls a "company innovation system." "What I hope this term will convey," he told HBS alumni,... View Details
Keywords: by Jim Aisner
  • 10 Jul 2018
  • First Look

New Research and Ideas, July 10, 2018

Teixeira Abstract—Online retail accounts for a rapidly growing proportion of revenues in many industries. While selling online broadens firms’ access to consumers, operating margins are often lower in online... View Details
Keywords: Dina Gerdeman
  • 02 Feb 2010
  • First Look

First Look: Feb. 2

Incentives, and Explicit Incentives Authors:Romana L. Autrey, Shane S. Dikolli, and D. Paul Newman Publication:Journal of Management Accounting Research (forthcoming) Abstract We examine a setting in which managers have differential... View Details
Keywords: Martha Lagace
  • 15 May 2012
  • First Look

First Look: May 15

and elaborate on their normative implications. Audit Quality and Auditor Reputation: Evidence from Japan Authors:Douglas J. Skinner and Suraj Srinivasan Publication:The Accounting Review (forthcoming) Abstract We study events surrounding... View Details
Keywords: Carmen Nobel
  • 24 Jun 2014
  • First Look

First Look: June 24

of trade finance terms is shaped by the risk that an importer defaults on an exporter and by the possibility that an exporter does not deliver goods as specified in the contract. The empirical results indicate that cash in advance and open View Details
Keywords: Sean Silverthorne
  • 07 Sep 2011
  • First Look

First Look: Sept. 7

of Arts and Sciences, 2011 An abstract is unavailable at this time. Book: http://www.amacad.org/pdfs/challenges.pdf Information Risk and Fair Values: An Examination of Equity Betas Authors:Edward J. Riedl and George Serafeim Publication:Journal of View Details
Keywords: Sean Silverthorne
  • 03 Jun 2008
  • First Look

First Look: June 3, 2008

China‘s income inequality has risen rapidly over that same time frame, Vietnam‘s has only grown moderately. Structural and socio-cultural determinants fail to account for these divergent pathways. Existing political variables are also... View Details
Keywords: Martha Lagace
  • 20 Jul 2010
  • First Look

First Look: July 20

Publications Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK Authors: Joanne Horton and George Serafeim Publication: Review of Accounting Studies (forthcoming) Abstract We investigate the... View Details
Keywords: Martha Lagace
  • 16 Sep 2008
  • First Look

First Look: September 16, 2008

commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 - Investment Property. We also find that firms not providing these fair values face... View Details
  • 19 Apr 2011
  • First Look

First Look: April 19

these organizational processes can account for the high clustering and short-path distance between nodes that are characteristic of the endemic small-world network structure. Furthermore, the study shows that the concepts of legitimacy... View Details
Keywords: Sean Silverthorne
  • 04 Feb 2014
  • First Look

First Look: February 4

predictions; (ii) international capital flows net of official aid flows, which are mostly accounted as debt, are also positively correlated with productivity growth consistent with the predictions of the neoclassical model; and (iii)... View Details
Keywords: Sean Silverthlorne
  • 23 Oct 2018
  • First Look

New Research and Ideas, October 23, 2018

we posit that cost transparency, insofar as it represents an act of intimate disclosure, fosters trust. In turn, this heightened trust enhances consumers’ willingness to purchase from that firm. This account was supported in four studies,... View Details
Keywords: Dina Gerdeman
  • 02 May 2016
  • Research & Ideas

Why People Don’t Vote--and How a Good Ground Game Helps

door-to-door canvassing increased Hollande’s lead over rival conservative candidate Nicolas Sarkozy by 1.9 points in the first round and 2 points in the second, accounting for a fifth of his final margin of... View Details
Keywords: by Michael Blanding; Communications; Public Relations
  • 19 Mar 2006
  • Research & Ideas

Unlocking Your Investment Capital

size of the company's assets? The management of financial risks is not just a matter of "protecting" the firm against adverse events. A: As an accounting identity, the total value and the total risk of the assets of the firm... View Details
Keywords: by Ann Cullen; Financial Services
  • 26 Jun 2018
  • First Look

New Research and Ideas, June 26, 2018

shocks—measured as CDS portfolio margin payments—account for 12% of the time-series variation in weekly spread changes, a significant amount given that standard credit factors account for 18% during my... View Details
Keywords: Dina Gerdeman
  • 01 Feb 2011
  • First Look

First Look: Feb. 1

including suggestions for future research. The Many Faces of Nonprofit Accountability Authors:Alnoor Ebrahim Publication:Chap. 4 in The Jossey-Bass Handbook of Nonprofit Leadership and Management. 3rd ed., edited by David O. Renz,... View Details
  • 26 Feb 2008
  • First Look

First Look: February 26, 2008

(c) accountability in implementation. Examples are drawn from the experiences of South Africa and Brazil. Several preliminary factors are identified that may enhance policy learning, while acknowledging the constraints of bounded... View Details
Keywords: Martha Lagace
  • 21 Nov 2017
  • First Look

First Look at New Research and Ideas, November 21, 2017

that a sizable decline in mortgage payments (up to 50%) induces a significant increase in car purchases (up to 35%). This effect is attenuated by voluntary deleveraging. Borrowers with lower incomes and housing wealth have significantly higher View Details
Keywords: Sean Silverthorne

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