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Show Results For
- All HBS Web
(12,120)
- People (26)
- News (2,491)
- Research (7,469)
- Events (67)
- Multimedia (133)
- Faculty Publications (5,522)
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- June 2024 (Revised September 2024)
- Case
Sequoia Capital
By: Jo Tango, Christina Wallace, Srimayi Mylavarapu and Johnson Elugbadebo
Sequoia Capital, a venture capital firm founded in 1972, quickly grew to become one of the most storied venture capital firms in the world. Fueled by a strong culture, Sequoia's investment track record included the names of some of the largest global successes.... View Details
Keywords: Venture Capital; Organizational Culture; Organizational Change and Adaptation; Restructuring; Corporate Strategy; Financial Services Industry
Tango, Jo, Christina Wallace, Srimayi Mylavarapu, and Johnson Elugbadebo. "Sequoia Capital." Harvard Business School Case 824-212, June 2024. (Revised September 2024.)
- September 2001
- Background Note
Accounting for Computer Software Development Costs
By: Robert S. Kaplan and Tatiana Sandino
Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much... View Details
Kaplan, Robert S., and Tatiana Sandino. "Accounting for Computer Software Development Costs." Harvard Business School Background Note 102-034, September 2001.
- 18 Jan 2016
- Research & Ideas
Hazard Warning: The Unacceptable Cost of Toxic Workers
Toxic workers aren’t just a pain in the rear; they’re also a pain in the bottom line, according to a new Harvard Business School working paper. Dylan Minor, visiting assistant professor of business administration in the HBS Strategy unit,... View Details
Keywords: by Roberta Holland
- 05 Jul 2006
- Working Paper Summaries
Time-Driven Activity-Based Costing
- 1978
- Chapter
The Taxation of Capital Gains
By: Jerry R. Green
Green, Jerry R. "The Taxation of Capital Gains." In Federal Tax Reform: Myths and Realities, edited by Michael J. Boskin. San Francisco: Institute for Contemporary Studies, 1978.
- 1982
- Working Paper
Pattern of OPEC Capital Flows
By: S. L. Hayes III, Dwight B. Crane and Elaine C. Ide
- January 1996
- Background Note
Standard Costs and Variance Analysis
In an introduction to standard costs and cost variances, discussion, formulae, and examples explore the idea of comparing actual costs to those that were expected. View Details
Keywords: Cost Accounting
Rapier, Donella. "Standard Costs and Variance Analysis." Harvard Business School Background Note 196-121, January 1996.
- February 2016
- Article
After The Break-Up: The Relational and Reputational Consequences of Withdrawals from Venture Capital Syndicates
By: Pavel Zhelyazkov and Ranjay Gulati
Traditional research has long treated reputation as an egocentric attribute, typically described as an intangible asset directly shaped by the focal actor's track record. We argue, however, that reputation is dyadic: that an actor can have different reputations with... View Details
Zhelyazkov, Pavel, and Ranjay Gulati. "After The Break-Up: The Relational and Reputational Consequences of Withdrawals from Venture Capital Syndicates." Academy of Management Journal 59, no. 1 (February 2016): 277–301.
- 2006
- Working Paper
The Demise of Cost and Profit Centers
By: Robert S. Kaplan
Kaplan, Robert S. "The Demise of Cost and Profit Centers." Harvard Business School Working Paper, No. 07-030, December 2006.
- Research Summary
A Temporal View of the Costs and Benefits of Self-Deception
Researchers have documented many cases in which individuals rationalize their regrettable actions. Four experiments examine situations in which participants go beyond merely explaining away their misconduct to actively deceiving themselves. We find that those who... View Details
- June 1997 (Revised January 1999)
- Background Note
Understanding Costs for Management Decisions
By: William J. Bruns Jr.
Defines types of costs--current, sunk, opportunity, relevant, differential--and their use in management and management decision making. Contrasts single-period and multiple-period cost analysis. View Details
Bruns, William J., Jr. "Understanding Costs for Management Decisions." Harvard Business School Background Note 197-117, June 1997. (Revised January 1999.)
- March 2006
- Supplement
Geeli (CW)
By: Kenneth A. Froot and Li Jin
A well-performing Chinese manufacturer faces major impediments raising funding to grow. Highlights various imperfections that shape the financing decision. View Details
- Article
The Relationship Between Workplace Stressors and Mortality and Health Costs in the United States
By: Joel Goh, Jeffrey Pfeffer and Stefanos A. Zenios
Even though epidemiological evidence links specific workplace stressors to health outcomes, the aggregate contribution of these factors to overall mortality and health spending in the United States is not known. In this paper, we build a model to estimate the excess... View Details
Goh, Joel, Jeffrey Pfeffer, and Stefanos A. Zenios. "The Relationship Between Workplace Stressors and Mortality and Health Costs in the United States." Management Science 62, no. 2 (February 2016): 608–628.
- 2021
- Working Paper
Elusive Safety: The New Geography of Capital Flows and Risk
By: Laura Alfaro, Ester Faia, Ruth Judson and Tim Schmidt-Eisenlohr
A confidential dataset with industry-level disaggregation of U.S. cross-border claims and liabilities, shows U.S. securities to be increasingly intermediated by tax-haven-financial-centers (THFC) and less regulated funds. These securities are risky, in... View Details
Keywords: Tax Havens; Financial Centers; Geography Of Flows; Profit Shifting; Tax Avoidance; Risk; Safe Assets; Hetergeneous Firms; Endogenous Entry; Endogenous Monitoring; Regulatory Arbitrage; Assets; Safety; Risk and Uncertainty; Capital; Global Range
Alfaro, Laura, Ester Faia, Ruth Judson, and Tim Schmidt-Eisenlohr. "Elusive Safety: The New Geography of Capital Flows and Risk." Harvard Business School Working Paper, No. 20-099, March 2020. (Revised February 2021.)
- 2018
- Book
Horngren's Cost Accounting: A Managerial Emphasis
By: Srikant M. Datar and Madhav Rajan
Horngren’s Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for... View Details
Datar, Srikant M., and Madhav Rajan. Horngren's Cost Accounting: A Managerial Emphasis. 16th ed. Pearson Education, 2018.
- winter 2000
- Article
Assessing the Impact of Venture Capital to Innovation
By: Samuel Kortum and Josh Lerner
We examine the influence of venture capital on patented inventions in the United States across twenty industries over three decades. We address concerns about causality in several ways, including exploiting a 1979 policy shift that spurred venture capital fundraising.... View Details
Kortum, Samuel, and Josh Lerner. "Assessing the Impact of Venture Capital to Innovation." RAND Journal of Economics 31, no. 4 (winter 2000): 674–692. (Supplemental appendix.)
- September 2021 (Revised November 2022)
- Case
MAYA Capital
By: Robert F. White, Carla Larangeira and Pedro Levindo
MAYA Capital co-founders Lara Lemann and Monica Saggioro raised $41.5 million through a series of closings for their early-stage Latin American venture capital fund. The two women had met for the first time in mid-2016 when Lemann was contemplating scaling her angel... View Details
Keywords: Early Stage; Portfolio Construction; Fund Management; Investment; Entrepreneurship; Venture Capital; Investment Portfolio; Strategy; Business Startups; Management; Investment Funds; Latin America
White, Robert F., Carla Larangeira, and Pedro Levindo. "MAYA Capital." Harvard Business School Case 822-038, September 2021. (Revised November 2022.)
- 2019
- Chapter
Merchants and the Origins of Capitalism
By: Sophus A. Reinert and Robert Fredona
N.S.B. Gras, the father of business history in the United States, argued that the era of mercantile capitalism was defined by the figure of the “sedentary merchant,” who managed his business from home, using correspondence and intermediaries, in contrast to the earlier... View Details
Reinert, Sophus A., and Robert Fredona. "Merchants and the Origins of Capitalism." Chap. 11 in The Routledge Companion to the Makers of Global Business, edited by Teresa da Silva Lopes, Christina Lubinski, and Heidi J.S. Tworek. New York: Routledge, 2019.
- 2014
- Chapter
Firms and Global Capitalism
By: Geoffrey Jones
This chapter forms part of the two-volume Cambridge History of Capitalism, a definitive new reference work that traces the history of capitalism from its origins to the present day. The chapter focuses on the role of business enterprises as powerful actors in... View Details
Keywords: Political Economy; American History; Economic History; Business History; Labor History; Slavery; Numeracy And Quantification; Science And Technology Studies; History Of The Book; International Investment; International Business; International Marketing; Globalization; History
Jones, Geoffrey. "Firms and Global Capitalism." Chap. 6 in The Cambridge History of Capitalism: Volume 2. The Spread of Capitalism: From 1848 to the Present, edited by Larry Neal and Jeffrey G. Williamson, 169–200. Cambridge: Cambridge University Press, 2014.
- Forthcoming
- Article
Arbitrage Capital of Global Banks
By: Alyssa G. Anerson, Wenxin Du and Bernd Schlusche
We show that the role of unsecured, short-term wholesale funding for global banks has changed significantly in the post-financial-crisis regulatory environment. Global banks mainly use such funding to finance liquid, near risk-free arbitrage positions—in particular,... View Details
Keywords: Governing Rules, Regulations, and Reforms; Banks and Banking; Interest Rates; Financing and Loans
Anerson, Alyssa G., Wenxin Du, and Bernd Schlusche. "Arbitrage Capital of Global Banks." Journal of Finance (forthcoming).