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  • All HBS Web  (6,436)
    • People  (3)
    • News  (1,207)
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  • Fall 2004
  • Article

U.S.-Bound IPOs: Issue Costs and Selective Entry

By: Robert Bruner, Susan Chaplinsky and Latha Ramchand
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Bruner, Robert, Susan Chaplinsky, and Latha Ramchand. "U.S.-Bound IPOs: Issue Costs and Selective Entry." Financial Management 33, no. 3 (Fall 2004): 39–60.
  • 2006
  • Working Paper

The Demise of Cost and Profit Centers

By: Robert S. Kaplan
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Kaplan, Robert S. "The Demise of Cost and Profit Centers." Harvard Business School Working Paper, No. 07-030, December 2006.
  • June 1994
  • Article

Flexible Budgeting in an Activity-Based Costing Framework

By: Robert S. Kaplan
Keywords: Budgets and Budgeting; Framework
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Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104–109.
  • spring 1985
  • Article

Cost Accounting: A Revolution in the Making

By: Robert S. Kaplan
Keywords: Cost Accounting; Change
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Kaplan, Robert S. "Cost Accounting: A Revolution in the Making." Corporate Accounting (spring 1985): 10–16.
  • 01 Sep 2020
  • Working Paper Summaries

Transaction Cost Economics in the Digital Economy: A Research Agenda

Keywords: by Frank Nagle, Robert Seamans, and Steve Tadelis
  • October 1975 (Revised October 1991)
  • Background Note

Some Comments on Computing Prime Cost Variances

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Shank, John K. "Some Comments on Computing Prime Cost Variances." Harvard Business School Background Note 176-061, October 1975. (Revised October 1991.)
  • December 2015
  • Case

Nextel Peru: Emerging Market Cost of Capital

By: Luis M. Viceira and Joel L. Heilprin
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Viceira, Luis M., and Joel L. Heilprin. "Nextel Peru: Emerging Market Cost of Capital." Harvard Business School Brief Case 916-516, December 2015.
  • 2016
  • Article

Vicarious Contagion Decreases Differentiation—and Comes with Costs

By: Ovul Sezer and Michael I. Norton
Baumeister et al. propose that individual differentiation is a crucial determinant of group success. We apply their model to processes lying in between the individual and the group—vicarious processes. We review literature in four domains—attitudes, emotions, moral... View Details
Keywords: Moral Sensibility; Behavior; Groups and Teams; Attitudes; Emotions
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Sezer, Ovul, and Michael I. Norton. "Vicarious Contagion Decreases Differentiation—and Comes with Costs." Behavioral and Brain Sciences 39 (2016): e162.
  • Article

Monetary Policy and Costs of Price Adjustment

By: J. J. Rotemberg
Keywords: Policy; Price; Cost
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Rotemberg, J. J. "Monetary Policy and Costs of Price Adjustment." Journal of Economic Dynamics & Control 5 (February 1983): 267–288.
  • December 2003
  • Article

The Social Cost of Fraud and Bankruptcy

By: Joseph L. Bower and Stuart C. Gilson
Keywords: Cost; Society; Insolvency and Bankruptcy
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Bower, Joseph L., and Stuart C. Gilson. "The Social Cost of Fraud and Bankruptcy." Harvard Business Review 81, no. 12 (December 2003): 20–22.
  • 1998
  • Chapter

The Cost of P&C Insurance Company Failures

By: Brian J. Hall and James G. Bohn
Keywords: Insurance; Insolvency and Bankruptcy; Cost; Insurance Industry
Citation
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Hall, Brian J., and James G. Bohn. "The Cost of P&C Insurance Company Failures." In The Economics of Property-Casualty Insurance, edited by David Bradford. University of Chicago Press, 1998.
  • March 1997
  • Article

Transactions Costs and Capital Structure Choice: Evidence from Financially Distressed Firms

By: S. C. Gilson
This study provides evidence that transactions costs discourage debt reductions by financially distressed firms when they restructure their debt out of court. As a result, these firms remain highly leveraged and one-in-three subsequently experience financial distress.... View Details
Keywords: Cost; Capital Structure; Decision Choices and Conditions; Information; Finance; Business Ventures
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Gilson, S. C. "Transactions Costs and Capital Structure Choice: Evidence from Financially Distressed Firms." Journal of Finance 52, no. 1 (March 1997): 161–196. (Abstracted in Contemporary Finance Digest 1 (autumn 1997))
  • 2003
  • Case

What's the True Cost of Your Capital?

By: Timothy A. Luehrman
Keywords: Cost of Capital
Citation
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Luehrman, Timothy A. "What's the True Cost of Your Capital?" 2003. Electronic.
  • February 1996 (Revised June 1996)
  • Supplement

Indianapolis: Activity-Based Costing of City Services (B)

By: Robert S. Kaplan
Supplements the (A) case. View Details
Keywords: City; Service Operations; Infrastructure; Service Industry; Indiana
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Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (B)." Harvard Business School Supplement 196-117, February 1996. (Revised June 1996.)
  • 25 Mar 1994
  • Lecture

Canada's Cost of Capital Disadvantage?: Comparative Perspectives

By: W. Carl Kester
Keywords: Capital; Canada
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Kester, W. Carl. "Canada's Cost of Capital Disadvantage?: Comparative Perspectives." Industry Canada, Department of Industry, Science and Technology, Ottawa, Canada, March 25, 1994. (Speaker.)
  • May 1986
  • Supplement

Schrader Bellows: A Strategic Cost Analysis, Video

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Cooper, Robin. "Schrader Bellows: A Strategic Cost Analysis, Video." Harvard Business School Video Supplement 886-525, May 1986.
  • March 2002
  • Background Note

Virtuous Cycles: Improving Service and Lowering Costs in E-Commerce

Illustrates how various elements in a customer's encounter with Internet services relying on physical service (labor-intensive customer support and/or logistics) affect one another. Presents a framework that suggests: 1) that improving service quality in specific... View Details
Keywords: Internet and the Web; Service Delivery; Performance Efficiency; Performance Effectiveness; Service Industry
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Hallowell, Roger H. "Virtuous Cycles: Improving Service and Lowering Costs in E-Commerce." Harvard Business School Background Note 802-155, March 2002.
  • February 1984
  • Article

A Monetary Equilibrium Model with Transaction Costs

By: J. J. Rotemberg
Keywords: Cost
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Rotemberg, J. J. "A Monetary Equilibrium Model with Transaction Costs." Journal of Political Economy 92, no. 1 (February 1984): 40–58.
  • Research Summary

Managing Financial Reporting and the Effect on Firms' Costs of Capital

Amy P. Hutton's research investigates the impact of capital market forces and firm contracts on financial reporting and disclosure policies. Specifically, her research examines how managers use financial reporting to convey a firm's strategy, and the effect of... View Details
  • Article

Research: The Cost of a Single U.S. Immigration Restriction

By: Dany Bahar, Prithwiraj Choudhury and Britta Glennon
On June 22, 2020, President Trump passed an Executive Order drastically cutting the number of highly skilled international workers eligible for non-immigrant visas to the U.S. To quantify the impact of this policy, the authors examined the immediate change in stock... View Details
Keywords: Work Visas; H1-B; Restriction; Impact; Immigration; Governing Rules, Regulations, and Reforms; Cost; Economy
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Bahar, Dany, Prithwiraj Choudhury, and Britta Glennon. "Research: The Cost of a Single U.S. Immigration Restriction." Harvard Business Review (website) (January 22, 2021).
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