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Srikant M. Datar

Researcher at Harvard University

Publications -  79
Citations -  4993

Srikant M. Datar is an academic researcher from Harvard University. The author has contributed to research in topics: Activity-based costing & Cost accounting. The author has an hindex of 30, co-authored 79 publications receiving 4810 citations. Previous affiliations of Srikant M. Datar include Carnegie Mellon University & Stanford University.

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Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation

TL;DR: This work identifies necessary and sufficient conditions on the joint density function of the signals under which linear aggregation, a simple and commonly employed way to construct a performance evaluation measure, is optimal.
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The role of audits and audit quality in valuing new issues

TL;DR: In this paper, the authors propose a model in which audited reports are valuable to entrepreneurs who have private information and seek to share risks with investors, where the choice of auditor and the resulting audited report provide partial information about the entrepreneur's private information, and he resolves all remaining investor uncertainty by signalling with retained ownership.
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Balancing Performance Measures

TL;DR: An agency theory model in which the agent's actions are multi-dimensional is used to analyze the optimal weights to apply to performance measures in a compensation contract to show how the optimal contract trades off the congruity of the overall performance measure with the desire to minimize the risk imposed upon the agent.
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Software complexity and maintenance costs

TL;DR: Before empirical evidence linking software complexity to software maintenance costs is relatively weak, several researchers have noted that such results must be applied cautiously to the large-scale commercial application systems that account for most software maintenance expenditures.
Book

Rethinking the MBA: Business Education at a Crossroads

TL;DR: In this paper, the authors examine major challenges facing MBA programs and argue that they will have to reconsider their value proposition and explore effective curricular and programmatic responses as opportunities for MBA programs to innovate.