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Publications

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    • Faculty Publications  (30)

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    • All HBS Web  (845)
      • Faculty Publications  (30)

      Transfer Pricing Remove Transfer Pricing →

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      Transfer Pricing
      Gray Markets and Multinational Transfer Pricing
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      • 2020
      • Working Paper

      Gentrification and Neighborhood Change: Evidence from Yelp

      By: Edward L. Glaeser, Michael Luca and Erica Moszkowski
      How does gentrification transform neighborhoods? Gentrification can harm current residents by increasing rental costs and by eliminating old amenities, including distinctive local stores. Rising rents represent redistribution from tenants to landlords and can therefore...  View Details
      Keywords: Gentrification; Neighborhoods; Impact; Geographic Location; Local Range; Transition; Business Exit Or Shutdown
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      Glaeser, Edward L., Michael Luca, and Erica Moszkowski. "Gentrification and Neighborhood Change: Evidence from Yelp." Harvard Business School Working Paper, No. 21-074, December 2020.
      • 2020
      • Working Paper

      Costly External Financing and Monetary Policy Transmission: Evidence from a Natural Experiment

      By: Emily Williams
      I provide new evidence that large and small banks have different external financing costs, which generates cross sectional variation in a deposits market pricing power channel of monetary policy transmission. I do so by exploiting a natural experiment using anti-trust...  View Details
      Keywords: External Financing; Monetary Policy Transmission; Experiment; Banks And Banking; Financing And Loans; Interest Rates
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      Williams, Emily. "Costly External Financing and Monetary Policy Transmission: Evidence from a Natural Experiment." Working Paper, April 2020.
      • March 2017
      • Article

      Variation in the Cost of Care for Primary Total Knee Arthroplasties

      By: Derek A. Haas and Robert S. Kaplan
      The study examined the cost variation across 29 high-volume U.S. hospitals for delivering a primary total knee arthroplasty without major complicating conditions. Hospital and physician personnel costs were calculated using time-driven activity-based costing....  View Details
      Keywords: Cost Management; Performance Productivity; Health Care And Treatment; Health Industry
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      Haas, Derek A., and Robert S. Kaplan. "Variation in the Cost of Care for Primary Total Knee Arthroplasties." Arthroplasty Today 3, no. 1 (March 2017): 33–37.
      • November 2016 (Revised December 2016)
      • Module Note

      Strategy Execution Module 8: Linking Performance to Markets

      By: Robert Simons
      This module reading shows how to link profit plans and other performance measurement systems to both internal and external markets. Starting with the transfer of goods and services within a firm, the module discusses the different methods of designing transfer pricing...  View Details
      Keywords: Management Control Systems; Implementing Strategy; Strategy; Execution; Transfer Pricing; Cost Accounting; Activity Based Costing; Return On Investment; Residual Income; Eva; Strategy; Cost Accounting; Activity Based Costing And Management; Markets; Investment Return
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      Simons, Robert. "Strategy Execution Module 8: Linking Performance to Markets." Harvard Business School Module Note 117-108, November 2016. (Revised December 2016.)
      • August 2016 (Revised June 2018)
      • Teaching Note

      VMD Medical Imaging Center

      By: Susanna Gallani and Eva Labro
      VMD Medical Imaging Center addresses a number of issues related to the role of costing systems in organizations and the challenges impacting their design and maintenance as the organization grows and develops over time. This teaching note begins by offering detailed...  View Details
      Keywords: Strategy; Cost Management; Management Systems
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      Gallani, Susanna, and Eva Labro. "VMD Medical Imaging Center." Harvard Business School Teaching Note 117-003, August 2016. (Revised June 2018.)
      • August 2016
      • Case

      VMD Medical Imaging Center

      By: Susanna Gallani and Eva Labro
      VMD Medical Imaging Center, a local independent provider of medical imaging services, is facing some important challenges. Despite efficiency improvements and cost cutting initiatives carried out over the past few years, their profitability is shrinking; their prices...  View Details
      Keywords: Costing; Death Spiral; Transfer Pricing; Activity Based Costing And Management; Competitive Strategy; Medical Specialties; Health Industry
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      Gallani, Susanna, and Eva Labro. "VMD Medical Imaging Center." Harvard Business School Case 117-002, August 2016.
      • Article

      Competition and Cost Accounting

      By: V.G. Narayanan and Michael Smith
      The central theme of Competition and Cost Accounting is that strategic considerations may make it desirable for a firm to have divisions and product managers internalize something other than their true costs. In the case of transfer prices, a high transfer price...  View Details
      Keywords: Cost Allocation; Transfer Pricing; Decentralization; Bertrand And Cournot Competition; Cost Accounting
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      Narayanan, V.G., and Michael Smith. "Competition and Cost Accounting." Foundations and Trends® in Accounting 7, no. 3 (2012): 131–195. (Published: 11 April 2013.)
      • 2013
      • Article

      Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980

      By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
      We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved...  View Details
      Keywords: Conflict Of Interests; Financial Reporting; Accounting Audits; Knowledge Dissemination; Quality; Corporate Disclosure; Motivation And Incentives
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      Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980." Review of Accounting Studies 18, no. 1 (March 2013): 1–33.
      • 2011
      • Working Paper

      Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

      By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
      We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved...  View Details
      Keywords: Accounting Audits; Financial Reporting; Stocks; price; Corporate Disclosure; Governing Rules, Regulations, And Reforms; Service Delivery; Quality; Research
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      Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980." Harvard Business School Working Paper, No. 12-002, July 2011.
      • October 2008
      • Article

      The Small World of Investing: Board Connections and Mutual Fund Returns

      By: Lauren Cohen, Andrea Frazzini and Christopher J. Malloy
      This paper uses social networks to identify information transfer in security markets. We focus on connections between mutual fund managers and corporate board members via shared education networks. We find that portfolio managers place larger bets on firms they are...  View Details
      Keywords: Financial Markets; Information Management; Social And Collaborative Networks; Announcements; Investment Portfolio; Investment Return; Investment Funds; Asset pricing; Governing And Advisory Boards
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      Cohen, Lauren, Andrea Frazzini, and Christopher J. Malloy. "The Small World of Investing: Board Connections and Mutual Fund Returns." Journal of Political Economy 116, no. 5 (October 2008): 951–979. (Winner of the Barclays Global Investors Award, Best Paper in Asset Pricing, European Finance Association 2007.)
      • 2008
      • Working Paper

      The Small World of Investing: Board Connections and Mutual Fund Returns

      By: Lauren Cohen, Andrea Frazzini and Christopher J. Malloy
      This paper uses social networks to identify information transfer in security markets. We focus on connections between mutual fund managers and corporate board members via shared education networks. We find that portfolio managers place larger bets on firms they are...  View Details
      Keywords: Asset pricing; Investment Portfolio; Governing And Advisory Boards; Knowledge Sharing; Knowledge Use And Leverage; Social And Collaborative Networks; Financial Services Industry
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      Cohen, Lauren, Andrea Frazzini, and Christopher J. Malloy. "The Small World of Investing: Board Connections and Mutual Fund Returns." Harvard Business School Working Paper, No. 08-055, January 2008. (Winner of the Barclays Global Investors Award, Best Paper in Asset Pricing, European Finance Association 2007.)
      • October 2004 (Revised January 2006)
      • Tutorial

      Introduction to Responsibility Accounting Systems

      By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
      Responsibility accounting systems generate financial and related nonfinancial information about the actual and planned activities of a company's responsibility centers--organizational units headed by managers responsible for a unit's performance. The principal...  View Details
      Keywords: Business Or Company Management; Cost Accounting; Governance Controls; Financial Reporting; Performance Evaluation; Budgets And Budgeting; Planning
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      "Introduction to Responsibility Accounting Systems." Harvard Business School Tutorial 105-703, October 2004. (Revised January 2006.)
      • April 2004 (Revised July 2005)
      • Case

      Offshoring at Global Information Systems, Inc.

      By: William E. Fruhan Jr.
      This case explores the topic of offshoring high-tech jobs several perspectives. The issues presented include determining the stock price consequences of offshoring, examining the economic consequences of the offshore job to both the transferring and receiving...  View Details
      Keywords: Economy; Stocks; Job Cuts And Outsourcing; Personal Development And Career; Competition
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      Fruhan, William E., Jr. "Offshoring at Global Information Systems, Inc." Harvard Business School Case 204-144, April 2004. (Revised July 2005.)
      • March 2004 (Revised November 2012)
      • Teaching Note

      P&G Japan: The SK-II Globalization Project (TN)

      By: Christopher A. Bartlett
      Traces changes in P&G's international strategy and structure, culminating in Organization 2005, a reorganization that places strategic emphasis on product innovation rather than geographic expansion and shifts power from local subsidiary to global business management....  View Details
      Keywords: Business Subsidiaries; Trade; Globalization; Global Strategy; Innovation Strategy; Business Or Company Management; Beauty And Cosmetics Industry; Consumer Products Industry; Hong Kong; Japan; Taiwan; Europe
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      Bartlett, Christopher A. "P&G Japan: The SK-II Globalization Project (TN)." Harvard Business School Teaching Note 304-023, March 2004. (Revised November 2012.)
      • July 2003 (Revised September 2003)
      • Case

      Refinancing of Shanghai General Motors (B), The

      By: Mihir A. Desai and Mark Veblen
      This case provides the outcome to "The Refinancing of Shanghai General Motors (A)" in which the CFO of General Motors' joint venture in Shanghai, Shanghai General Motors (SGM), wants to refinance almost $900 million of project finance it raised to begin operations. The...  View Details
      Keywords: Business Subsidiaries; Multinational Firms And Management; Joint Ventures; Financing And Loans; Auto Industry; Shanghai
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      Desai, Mihir A., and Mark Veblen. "Refinancing of Shanghai General Motors (B), The." Harvard Business School Case 204-025, July 2003. (Revised September 2003.)
      • July 2003 (Revised September 2003)
      • Case

      Refinancing of Shanghai General Motors (A), The

      By: Mihir A. Desai and Mark Veblen
      The CFO of General Motors' joint venture in Shanghai, Shanghai General Motors (SGM), wants to refinance almost $900 million of project finance it raised to begin operations. The highest priority is improving the terms of the financing with regard to costs and specific...  View Details
      Keywords: Business Subsidiaries; Multinational Firms And Management; Joint Ventures; Financing And Loans; Auto Industry; Shanghai
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      Desai, Mihir A., and Mark Veblen. "Refinancing of Shanghai General Motors (A), The." Harvard Business School Case 204-031, July 2003. (Revised September 2003.)
      • March 2003 (Revised March 2004)
      • Case

      P&G Japan: The SK-II Globalization Project

      By: Christopher A. Bartlett
      Traces changes in P&G's international strategy and structure, culminating in Organization 2005, a reorganization that places strategic emphasis on product innovation rather than geographic expansion and shifts power from local subsidiary to global business management....  View Details
      Keywords: Business Subsidiaries; Trade; Globalization; Global Strategy; Innovation Strategy; Business Or Company Management; Beauty And Cosmetics Industry; Consumer Products Industry; Hong Kong; Japan; Taiwan; Europe
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      Bartlett, Christopher A. "P&G Japan: The SK-II Globalization Project." Harvard Business School Case 303-003, March 2003. (Revised March 2004.)
      • Article

      Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices

      By: V.G. Narayanan and Michael Smith
      Keywords: Competition; Taxation; price
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      Narayanan, V.G., and Michael Smith. "Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices." Contemporary Accounting Research 17, no. 3 (Fall 2000).
      • March 2000
      • Background Note

      Transfer Pricing

      By: Robert S. Kaplan
      Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices.  View Details
      Keywords: Fair Value Accounting; Cost Accounting; price; price Bubble; Negotiation; Cost Management; Cost Of Capital; Financial Markets; Strategic Planning; Accounting Industry
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      Kaplan, Robert S. "Transfer Pricing." Harvard Business School Background Note 100-099, March 2000.
      • April 1998
      • Article

      Strategic Transfer Pricing

      By: S. Datar and M. G. Alles
      Keywords: Strategy; price
      Citation
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      Datar, S., and M. G. Alles. "Strategic Transfer Pricing." Management Science 44, no. 4 (April 1998): pp. 451–461.
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      Gray Markets and Multinational Transfer Pricing
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