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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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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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  • 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
Related
  • 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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  • 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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  • April 1998
  • Article

Strategic Transfer Pricing
By: S. Datar and M. G. Alles
Keywords: Strategy; price
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