Publications

Educators

September 8, 1999
Article

Cost of Giving

By: John Quelch and William Conner

2001
Working Paper

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

May 2024
Article

True Costs of Uterine Artery Embolization: Time-Driven Activity-Based Costing in Interventional Radiology Over a 3-Year Period

By: Julia C. Bulman, Nicole H. Kim, Robert S. Kaplan, Sarah Schroeppel DeBacker, Olga R. Brook and Ammar Sarwar

The study used time-driven activity-based costing (TDABC) to estimate the costs to perform uterine artery embolization (UAE). Utilization times for patients undergoing outpatient UAE for fibroids or adenomyosis were captured from electronic health record timestamps and... View Details

Keywords: Cost Accounting; Health Care and Treatment; Health Industry

26 Feb 2015
News

The Alarming, Long-Term Consequences of Workplace Stress

2021
Working Paper

The Health Costs of Cost-Sharing

By: Amitabh Chandra, Evan Flack and Ziad Obermeyer

We use the design of Medicare’s prescription drug benefit program to demonstrate three facts about the health consequences of cost-sharing. First, we show that an as-if-random increase of 33.6% in out-of-pocket price (11.0 percentage points (p.p.) change in... View Details

Keywords: Cost-sharing; Impact; Health Care and Treatment; Insurance; Health; Consumer Behavior

2009
Article

Silenced by Fear: The Nature, Sources, and Consequences of Fear at Work

By: Jennifer Kish Gephart, James R. Detert, Linda K. Trevino and Amy C. Edmondson

In every organization, individual members have the potential to speak up about important issues, but a growing body of research suggests that they often remain silent instead, out of fear of negative personal and professional consequences. In this chapter, we draw on... View Details

Keywords: Organizations; Working Conditions; Research; Emotions; Employees; Motivation and Incentives; Theory; Behavior

February 2021
Article

The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences

By: Jonas Heese, Ranjani Krishnan and Hari Ramasubramanian

We examine drivers and consequences of U.S. Department of Justice (DOJ) oversight of whistleblower cases of corporate fraud against the government. We find that the DOJ is more likely to intervene in and conduct longer investigations of cases that have a higher chance... View Details

Keywords: Whistleblowing; Department Of Justice; DOJ Enforcement; Performance Measures; False Claims Act; Crime and Corruption; Governance Compliance; Law Enforcement

SSRN

April 1989 (Revised January 1990)
Case

Texas Instruments: Cost of Quality (B)

By: Robert S. Kaplan

A division questions whether to retain, modify, or abandon its cost of quality system now that more direct measures of quality have been adopted. Discusses the role of quality cost measurement in a mature quality management system. View Details

Keywords: Measurement and Metrics; Quality

Educators

Article

Best Practices in Estimating the Cost of Capital: Survey and Synthesis

By: Robert Bruner, Kenneth M. Eades, Robert S. Harris and Robert F. Higgins

This paper presents the results of a cost-of-capital survey of 27 highly regarded corporations, ten leading financial advisers, and seven best selling textbooks and trade books. The results show close alignment among all these groups on the use of common theoretical... View Details

Keywords: Cost of Capital

2022
Working Paper

Category Kings or Commoners? Marketing Shaping and Its Consequences in Nascent Categories

By: Rory McDonald

For a new market category to materialize, someone must actively bring it into existence. Yet it remains a mystery how entrepreneurs, whose resources are stretched thin, can accomplish this task. Prior research emphasizes the importance of market-shaping... View Details

Keywords: Nascent Markets; New Categories; Innovation; Qualitative Methods; Emerging Markets; Strategy; Cultural Entrepreneurship; Innovation and Invention

May 1997
Case

Toyota Motor Corporation: Target Costing System

Explores Toyota's target costing system, considered to be the most advanced such system of any major Japanese manufacturer. Specifically, describes Toyota's process of setting rigorous cost-reduction goals and the steps taken to achieve them. View Details

Keywords: Cost Management; Manufacturing Industry; Auto Industry; Japan

Educators

Article

Cut Payroll Costs with Transparency, Fairness, and Compassion

By: Boris Groysberg and Sarah Abbott

2007
Chapter

Coordination Costs and Standard Setting: Lessons from 56K

By: Shane Greenstein and Marc Rysman

January 2021 (Revised June 2021)
Supplement

Eaton Corporation: Portfolio Transformation and The Cost of Capital (Abridged)

By: Benjamin C. Esty, E. Scott Mayfield and Daniel Fisher

In 2000, Eaton Corporation was a broadly diversified industrial conglomerate. But its strategy was evolving and its focus was narrowing around “power management” and more recently on “intelligent power,” the use of digitally enabled products and services designed to... View Details

Keywords: Mergers and Acquisitions; Business Conglomerates; Business Divisions; Cost of Capital; Corporate Finance; Value; Valuation; Industrial Products Industry; United States; Denmark; Republic of Ireland