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Show Results For
- All HBS Web
(8,983)
- People (19)
- News (1,762)
- Research (5,651)
- Events (41)
- Multimedia (111)
- Faculty Publications (3,903)
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- 13 Apr 2016
- Working Paper Summaries
Knowing When to Ask: The Cost of Leaning-in
- May 2022
- Article
Investment as the Opportunity Cost of Dividend Signaling
By: Zach Kaplan and Gerardo Pérez Cavazos
We provide evidence that firms with weak investment opportunities (those whose current earnings justify a greater valuation than firms with strong investment opportunities) signal their permanent earnings level through their dividends. In the cross-section, we show... View Details
Keywords: Dividends; Earnings; Investment Opportunities; Payout Policy; Signaling; Capital Structure; Business Earnings; Investment; Opportunities
Kaplan, Zach, and Gerardo Pérez Cavazos. "Investment as the Opportunity Cost of Dividend Signaling." Accounting Review 97, no. 3 (May 2022): 279–308.
- 2008
- Other Unpublished Work
Are Private Equity Firms Better Managed?
By: Nicholas Bloom, Raffaella Sadun and John Van Reenen
We use an innovative survey tool to collect management practice data from over 4,000 medium sized manufacturing firms across Asia, Europe and the US. These measures of managerial practice are strongly associated with firm-level performance (e.g. productivity,... View Details
Keywords: Private Equity; Management Practices and Processes; Production; Performance Improvement; Manufacturing Industry; Asia; Europe; United States
Bloom, Nicholas, Raffaella Sadun, and John Van Reenen. "Are Private Equity Firms Better Managed?" December 2008. (Slides.)
- January 2005 (Revised March 2005)
- Case
Parisian: productivity and selling cost
By: Rajiv Lal and Arar Han
Presents the dilemma facing George Jones with respect to the high selling cost at Parisian Department Stores. The challenges to be considered reflect issues at different levels of the organization, including individual salespeople, the store itself, and the merchandise... View Details
Keywords: Cost; Executive Compensation; Production; Sales; Salesforce Management; Motivation and Incentives; Retail Industry
Lal, Rajiv, and Arar Han. "Parisian: productivity and selling cost." Harvard Business School Case 505-052, January 2005. (Revised March 2005.)
- Research Summary
Long-Run Performance Following Equity Issue
By: Paul A. Gompers
In an effort to establish how the transition from private to public firm
affects performance, Paul A. Gompers is examining the long-run performance
of companies that issue equity in an initial public or seasoned offering.
He is also attempting to determine whether... View Details
- 2020
- Working Paper
Social Attachment to Place and Psychic Costs of Geographic Mobility: How Distance from Hometown and Vacation Flexibility Affect Job Performance
By: Prithwiraj Choudhury and Ohchan Kwon
Using a natural experiment and field interviews, this paper studies how social attachment to place imposes psychic costs on workers who experience geographic mobility. This is especially salient when workers are assigned to locations far from their hometown, which may... View Details
Keywords: Distance From Hometown; Social Attachment To Place; Psychic Costs; Worker Performance; Natural Experiment; Geographic Location; Familiarity; Employees; Performance; India
Choudhury, Prithwiraj, and Ohchan Kwon. "Social Attachment to Place and Psychic Costs of Geographic Mobility: How Distance from Hometown and Vacation Flexibility Affect Job Performance." Harvard Business School Working Paper, No. 19-010, August 2018. (Revised January 2020.)
- September 2022
- Article
Cost of Cardiac Stereotactic Body Radioablation Therapy versus Catheter Ablation for Treatment of Ventricular Tachycardia
By: Chen Wei, Michelle Boeck, Pierre C. Qian, Todd Vivenzio, Zoe Elizee, Jeremy S. Bredfeldt, Robert S. Kaplan, Usha Tedrow, Raymond Mak and Paul C. Zei
Cardiac SBRT is a novel way of treating refractory ventricular tachycardia (VT) that may be less costly than catheter ablation, owing to its noninvasive, outpatient nature. We applied time-driven activity-based costing to both procedures. The direct and total... View Details
Wei, Chen, Michelle Boeck, Pierre C. Qian, Todd Vivenzio, Zoe Elizee, Jeremy S. Bredfeldt, Robert S. Kaplan, Usha Tedrow, Raymond Mak, and Paul C. Zei. "Cost of Cardiac Stereotactic Body Radioablation Therapy versus Catheter Ablation for Treatment of Ventricular Tachycardia." Pacing and Clinical Electrophysiology 45, no. 9 (September 2022): 1005–1179.
- 1990
- Chapter
Limitations of Cost Accounting in Advanced Manufacturing Environments
By: Robert S. Kaplan
Kaplan, Robert S. "Limitations of Cost Accounting in Advanced Manufacturing Environments." In Measures for Manufacturing Excellence, edited by Robert S. Kaplan, 15–38. Boston: Harvard Business School Press, 1990.
- March 2023 (Revised December 2023)
- Background Note
Economic Analysis: The Hidden Costs of Layoffs and Managing Staff Reductions
By: Sandra J. Sucher, Marilyn Morgan Westner and Christopher Diak
Globally, over the past fifty years, more companies have used layoffs to cut costs during periods of decreased demand or economic downturns. But layoffs have far-reaching consequences, generate hidden costs, and harm the company in myriad ways. This note reviews ways... View Details
Keywords: Human Resource Management; Layoffs; Furloughs; Human Resources; Management Practices and Processes; Employee Relationship Management; Resignation and Termination; Compensation and Benefits; United States
Sucher, Sandra J., Marilyn Morgan Westner, and Christopher Diak. "Economic Analysis: The Hidden Costs of Layoffs and Managing Staff Reductions." Harvard Business School Background Note 323-073, March 2023. (Revised December 2023.)
- 01 Aug 2016
- Working Paper Summaries
The Costs of Sovereign Default: Evidence from Argentina
Keywords: by Jesse Schreger and Benjamin Hebert
- February 1990
- Article
The Four Stage Model of Cost Systems Design
By: Robert S. Kaplan
Kaplan, Robert S. "The Four Stage Model of Cost Systems Design." Management Accounting (February 1990).
- January 2024
- Article
Cost of Exempting Sole Orphan Drugs from Medicare Negotiation
By: Matthew Vogel, Olivia Zhao, William B. Feldman, Amitabh Chandra, Aaron S. Kesselheim and Benjamin N. Rome
Importance: The Inflation Reduction Act (IRA) requires Medicare to negotiate prices for some high-spending drugs but exempts drugs approved solely for the treatment of a single rare disease.
Objective: To estimate Medicare spending and global... View Details
Objective: To estimate Medicare spending and global... View Details
Vogel, Matthew, Olivia Zhao, William B. Feldman, Amitabh Chandra, Aaron S. Kesselheim, and Benjamin N. Rome. "Cost of Exempting Sole Orphan Drugs from Medicare Negotiation." JAMA Internal Medicine 184, no. 1 (January 2024): 63–69.
- Fall 2017
- Article
An Empirical Analysis of Investment Return Dispersion in Emerging Markets Private Equity
By: Josh Lerner and Mark Baker
The authors use transaction-level data to compare the dispersion of private equity (PE) returns in emerging markets (EMs) to the same in developed markets (DMs). They regress within-market absolute deviation from the mean on an EM indicator and controls. They find... View Details
Lerner, Josh, and Mark Baker. "An Empirical Analysis of Investment Return Dispersion in Emerging Markets Private Equity." Journal of Private Equity 20, no. 4 (Fall 2017): 15–24.
- 2013
- Other Unpublished Work
How ISS Dictates Equity Plan Design
By: David F. Larcker, Ian D. Gow, Allan McCall and Brian Tayan
Proxy advisory firms have long been known to influence the voting decisions of institutional investors. Now, a growing body of evidence suggests that they also influence company decisions in equity plan design. Should shareholders and the SEC be concerned? View Details
Larcker, David F., Ian D. Gow, Allan McCall, and Brian Tayan. "How ISS Dictates Equity Plan Design." Stanford Closer Look Series, Stanford Graduate School of Business, 2013.
- March 2002
- Article
The Potential Role of Economic Cost Models in the Regulation of Telecommunications in Developing Countries
What is the efficient cost of providing telecommunications services to a certain area or type of customer? As developing countries build up their capacity to regulate infrastructure monopolies, cost models are likely to prove increasingly important in answering... View Details
Keywords: Information; Cost; Mathematical Methods; Developing Countries and Economies; Telecommunications Industry
Ruzzier, Christian Alejandro, D. Benitez, A. Estache, and D. M. Kennet. "The Potential Role of Economic Cost Models in the Regulation of Telecommunications in Developing Countries." Information Economics and Policy 14, no. 1 (March 2002): 21–38.
- December 1985
- Article
An Empirical Analysis of the Interfirm Equity Investment Process
By: W. Mikkelson and R. S. Ruback
Mikkelson, W., and R. S. Ruback. "An Empirical Analysis of the Interfirm Equity Investment Process." Journal of Financial Economics 14, no. 4 (December 1985): 523–553.
- 2021
- Working Paper
Investment as the Opportunity Cost of Dividend Signaling
By: Zach Kaplan and Gerardo Pérez Cavazos
We provide evidence that firms with weak investment opportunities (those whose current earnings justify a greater valuation than firms with strong investment opportunities) signal their permanent earnings level through their dividends. In the cross-section, we show... View Details
- Article
What is the Other Reason of Why Private Equity Matters in Emerging Markets?
By: Roberto Charvel
Private equity investments in emerging markets can help increase the availability of credit for firms. View Details
Keywords: Alternative Assets; Emerging Economies; Venture Capital; Private Equity; Financial Services Industry; Latin America
Charvel, Roberto. "What is the Other Reason of Why Private Equity Matters in Emerging Markets?" Venture Equity Latin America 10, no. 16 (September 30, 2011).
- 2009
- Working Paper
The Impact of Private Equity Ownership on Portfolio Firms' Corporate Tax Planning
By: Brad Badertscher, Sharon P. Katz and Sonja Olhoft Rego
This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational engineering. Given... View Details
Keywords: Private Equity; Investment Portfolio; Corporate Governance; Taxation; Ownership Stake; Value Creation
Badertscher, Brad, Sharon P. Katz, and Sonja Olhoft Rego. "The Impact of Private Equity Ownership on Portfolio Firms' Corporate Tax Planning." Harvard Business School Working Paper, No. 10-004, July 2009. (Revised March 2010.)
- June 2021 (Revised November 2021)
- Case
Equity Bank: Charting the Future
By: Lauren Cohen, Michael Chitavi and Spencer C. N. Hagist
After climbing the ranks among Kenya's financial institutions from 66th to 1st, and toppling a quarter of the market share held by mobile money giant Safaricom, CEO James Mwangi must now guide Equity Bank into its next stage of development beyond "Equity 3.0." Should... View Details
Keywords: Growth and Development Strategy; Leadership; Decision Making; Market Entry and Exit; Developing Countries and Economies; Financial Institutions; Economics; Kenya
Cohen, Lauren, Michael Chitavi, and Spencer C. N. Hagist. "Equity Bank: Charting the Future." Harvard Business School Case 221-105, June 2021. (Revised November 2021.)