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- Faculty Publications (574)
Show Results For
-
All HBS Web
(1,534)
- News (193)
- Research (1,178)
- Events (3)
- Multimedia (3)
- Faculty Publications (574)
- August 2009 (Revised July 2010)
- Case
Choosing a GAAP for Canada
By: Karthik Ramanna and Beiting Cheng
Explores Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and because a significant...
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Keywords:
Financial Reporting;
International Accounting;
Cost vs Benefits;
Governing Rules, Regulations, and Reforms;
Standards;
Accounting Industry;
Canada
Ramanna, Karthik, and Beiting Cheng. "Choosing a GAAP for Canada." Harvard Business School Case 110-023, August 2009. (Revised July 2010.)
- November 2017 (Revised June 2019)
- Case
Measuring True Value at Ambuja Cement
By: V. Kasturi Rangan, Suraj Srinivasan and Namrata Arora
The case discusses the measurement of social and environmental impact at Ambuja Cements, one of India’s leading cement companies. Ambuja is a leader in CSR activities and is attempting to quantify its impact, both positive and negative, using the “True Value” framework...
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Keywords:
Corporate Social Responsibility and Impact;
Environmental Sustainability;
Value;
Measurement and Metrics;
Framework;
Cost vs Benefits
Rangan, V. Kasturi, Suraj Srinivasan, and Namrata Arora. "Measuring True Value at Ambuja Cement." Harvard Business School Case 518-063, November 2017. (Revised June 2019.)
- 2019
- Working Paper
Managing Churn to Maximize Profits
By: Aurelie Lemmens and Sunil Gupta
Customer defection threatens many industries, prompting companies to deploy targeted, proactive customer retention programs and offers. A conventional approach has been to target customers either based on their predicted churn probability, or their responsiveness to a...
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Keywords:
Churn Management;
Defection Prediction;
Loss Function;
Stochastic Gradient Boosting;
Customer Relationship Management;
Consumer Behavior;
Profit
Lemmens, Aurelie, and Sunil Gupta. "Managing Churn to Maximize Profits." Harvard Business School Working Paper, No. 14-020, September 2013. (Revised December 2019. Forthcoming at Marketing Science.)
- September–October 2020
- Article
Managing Churn to Maximize Profits
By: Aurelie Lemmens and Sunil Gupta
Customer defection threatens many industries, prompting companies to deploy targeted, proactive customer retention programs and offers. A conventional approach has been to target customers either based on their predicted churn probability or their responsiveness to a...
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Keywords:
Churn Management;
Defection Prediction;
Loss Function;
Stochastic Gradient Boosting;
Customer Relationship Management;
Consumer Behavior;
Profit
Lemmens, Aurelie, and Sunil Gupta. "Managing Churn to Maximize Profits." Marketing Science 39, no. 5 (September–October 2020): 956–973.
- 13 Sep 2013
- HBS Seminar
Nirupama Rao, NYC Wagner School of Public Service
- 13 Sep 2013
- HBS Seminar
Nirupama Rao, NYU Wagner School of Public Service
- Article
Audit Personnel Salaries and Audit Quality
By: Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
This study examines the relation between audit personnel salaries and office-level audit quality. We measure audit personnel salaries at the associate, senior, and manager ranks for Big 4 audit offices from 2004 to 2013, using unique individual-auditor-level data...
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Keywords:
Audit Personnel Salary;
Audit Quality;
Salary Determinants;
Audit Fees;
Accounting Audits;
Quality;
Wages
Hoopes, Jeffrey L., Kenneth J. Merkley, Joseph Pacelli, and Joseph H. Schroeder. "Audit Personnel Salaries and Audit Quality." Review of Accounting Studies 23, no. 3 (September 2018): 1096–1136.
- October 1994
- Case
Yokohama Corporation, Ltd. (A): The Yokohama Production System
Yokohama is in the middle of a supplier chain: it supplies Tokyo Motors and several other automobile manufacturers, and it is in turn supplied by Kamakura Ironworks. This case describes this supplier chain and the interorganizational cost systems that have evolved in...
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Cooper, Robin, and Takeo Yoshikawa. "Yokohama Corporation, Ltd. (A): The Yokohama Production System." Harvard Business School Case 195-070, October 1994.
- April 1956 (Revised September 1982)
- Case
Hanson Manufacturing Co.
Centers on pricing, contribution to overhead, cost system.
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Anthony, Robert N. "Hanson Manufacturing Co." Harvard Business School Case 156-004, April 1956. (Revised September 1982.)
- 2021
- Working Paper
The Green Bonding Hypothesis: How Do Green Bonds Enhance the Credibility of Environmental Commitments?
By: Shirley Lu
This paper proposes and provides evidence on a green bonding hypothesis, where green bonds act as a commitment device that subjects firms to institutions holding them accountable to their environmental promises. I find that green-bond issuers face higher climate change...
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Keywords:
Bonding Hypothesis;
Sustainable Finance;
Climate Change;
Corporate Social Responsibility and Impact;
Environmental Sustainability;
Bonds;
Corporate Accountability
Lu, Shirley. "The Green Bonding Hypothesis: How Do Green Bonds Enhance the Credibility of Environmental Commitments?" SSRN Working Paper Series, No. 3898909, December 2021.
- September 2004 (Revised April 2005)
- Case
G.G. Toys
By: Dennis Campbell and Susan L. Kulp
This case highlights issues of management accounting and includes a review of product costing, excess capacity, variance analysis, and scrap costs.
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Campbell, Dennis, and Susan L. Kulp. "G.G. Toys." Harvard Business School Case 105-005, September 2004. (Revised April 2005.)
- August 2016 (Revised July 2018)
- Case
Accenture Human Capital Strategy
By: Paula A. Price, V.G. Narayanan and James Weber
Accenture is a leading global consulting, technology, and outsourcing company. It has clients and its own operations throughout the world. This case describes the human resources and related activities necessary to deliver its services to clients. It allows students to...
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Keywords:
Management Consulting;
Technology Consulting;
Outsourcing;
Human Resources;
Activity Based Costing and Management;
Management Practices and Processes
Price, Paula A., V.G. Narayanan, and James Weber. "Accenture Human Capital Strategy." Harvard Business School Case 117-032, August 2016. (Revised July 2018.)
- January 2000
- Case
Measurement and Management at CitySoft
By: V.G. Narayanan and Sanjay Pothen
CitySoft is a very small software developer that is grappling with issues of cost measurement and management.
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Keywords:
Cost Accounting;
Cost Management;
Applications and Software;
Problems and Challenges;
Information Technology Industry
Narayanan, V.G., and Sanjay Pothen. "Measurement and Management at CitySoft." Harvard Business School Case 100-056, January 2000.
- May 1995 (Revised April 1998)
- Case
AT&T Paradyne
By: Robert S. Kaplan
A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production...
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Keywords:
Decisions;
Product;
Corporate Accountability;
Activity Based Costing and Management;
System;
Performance Efficiency;
Financial Reporting;
Operations;
Technology Industry;
Telecommunications Industry
Kaplan, Robert S. "AT&T Paradyne." Harvard Business School Case 195-165, May 1995. (Revised April 1998.)
- July 1997 (Revised March 2005)
- Case
Lille Tissages, S.A.
By: William J. Bruns Jr.
The marketing director and finance director must set the price for an expensive yet competitive fabric. Recent price increases have not been matched by competitors, and market share has been lost. The case provides an opportunity to practice contribution analysis...
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Bruns, William J., Jr. "Lille Tissages, S.A." Harvard Business School Case 198-005, July 1997. (Revised March 2005.)
- November 1999 (Revised June 2006)
- Case
DLJdirect: "Putting Our Reputation Online"
By: Thomas R. Eisenmann and Gillian Morris
Online broker DLJdirect faced two decisions during the fall of 1999: what customer segments should it target and how much should it spend on marketing? Unlike its competitors, who focused either on day traders or more mainstream investors, DLJdirect differentiated its...
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Keywords:
Marketing Strategy;
Marketing Communications;
Competitive Strategy;
Decision Choices and Conditions;
Investment;
Cost Management;
Business Plan;
Research and Development;
Customers;
Budgets and Budgeting;
Online Advertising;
Internet;
Financial Services Industry
Eisenmann, Thomas R., and Gillian Morris. DLJdirect: "Putting Our Reputation Online". Harvard Business School Case 800-164, November 1999. (Revised June 2006.)
- 28 Jan 2016
- Blog Post
Why Get an MBA?
These days you don’t have to look far to find someone questioning the value of an MBA. It seems like every week brings another article on rising costs and evolving employers. Even if you don’t believe the naysayers, does anyone actually...
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- Article
Third-party Punishment as a Costly Signal of Trustworthiness
By: Jillian J. Jordan, Moshe Hoffman, Paul Bloom and David G. Rand
Third-party punishment (TPP), in which unaffected observers punish selfishness, promotes cooperation by deterring defection. But why should individuals choose to bear the costs of punishing? We present a game theoretic model of TPP as a costly signal of...
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Jordan, Jillian J., Moshe Hoffman, Paul Bloom, and David G. Rand. "Third-party Punishment as a Costly Signal of Trustworthiness." Nature 530, no. 7591 (2016): 473–476.
- March 2001 (Revised August 2003)
- Case
Wilkerson Company
By: Robert S. Kaplan
The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes...
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Keywords:
Activity Based Costing and Management;
Competition;
Profit;
Product;
Consumer Products Industry
Kaplan, Robert S. "Wilkerson Company." Harvard Business School Case 101-092, March 2001. (Revised August 2003.)
- 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...
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Keywords:
Motivation and Incentives;
Cost Management;
Financial Reporting;
Performance Improvement;
Budgets and Budgeting;
Auto Industry
Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A): (Abridged)." Harvard Business School Case 197-099, April 1997.