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  • November 2009
  • Background Note

Business Valuation and the Cost of Capital

By: Timothy A. Luehrman
This note is an introduction to the cost of capital as used in discounted cash flow valuation analyses. The note covers basic financial economic principles and practical problems encountered in calculating the cost of capital, especially WACC. It concludes with... View Details
Keywords: Economics; Capital Budgeting; Cash Flow; Cost of Capital; Valuation
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Luehrman, Timothy A. "Business Valuation and the Cost of Capital." Harvard Business School Background Note 210-037, November 2009.
  • April 8, 2025
  • Article

Strategy in an Era of Abundant Expertise: How to Thrive When AI Makes Knowledge and Know-How Cheaper and Easier to Access

By: Bobby Yerramilli-Rao, John Corwin, Yang Li and Karim R. Lakhani
Keywords: AI; AI and Machine Learning
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Yerramilli-Rao, Bobby, John Corwin, Yang Li, and Karim R. Lakhani. "Strategy in an Era of Abundant Expertise: How to Thrive When AI Makes Knowledge and Know-How Cheaper and Easier to Access." Harvard Business Review (April 8, 2025).
  • 2024
  • Working Paper

Primary Capital Market Transactions and Index Funds

By: Marco Sammon and Chris Murray
We document the effects of mechanical buying by CRSP-index-tracking funds on post-IPO returns and IPO deal structure. Leveraging a difference-in-differences-style design built on a 2017 CRSP rule change, we find that expected index fund demand leads fast track IPOs to... View Details
Keywords: Investment Funds; Initial Public Offering; Investment Return; Price; Market Transactions; Financial Markets
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Sammon, Marco, and Chris Murray. "Primary Capital Market Transactions and Index Funds." Working Paper, August 2024.
  • February 1997
  • Case

Advent of Venture Capital in Latin America, The

By: Debora L. Spar
Widely regarded as the leader in international private equity, Advent International is considering the establishment of a private equity fund in Latin America in 1996. Typically, Advent entered new private equity markets through the creation of multicountry regional... View Details
Keywords: Venture Capital; Joint Ventures; Market Entry and Exit; Globalized Markets and Industries; Financial Services Industry; Boston; Latin America
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Spar, Debora L., and Elizabeth B. Stein. "Advent of Venture Capital in Latin America, The." Harvard Business School Case 797-077, February 1997.
  • Fall 2015
  • Article

Doing Well by Doing Good? Community Development Venture Capital

By: Josh Lerner and Anna Kovner
This paper examines the investments and performance of community development venture capital (CDVC). We find substantial differences between CDVC and traditional venture capital (VC) investments: CDVC investments are far more likely to be in nonmetropolitan regions and... View Details
Keywords: Social Enterprise; Venture Capital
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Lerner, Josh, and Anna Kovner. "Doing Well by Doing Good? Community Development Venture Capital." Journal of Economics & Management Strategy 24, no. 3 (Fall 2015): 643–663.
  • January 2013
  • Article

Preference Heterogeneity and Optimal Capital Income Taxation

By: Mikhail Golosov, Maxim Troshkin, Aleh Tsyvinski and Matthew Weinzierl
We examine a prominent justification for capital income taxation: goods preferred by those with high ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinear functions of income and consumption, we derive an analytical expression... View Details
Keywords: Taxation
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Golosov, Mikhail, Maxim Troshkin, Aleh Tsyvinski, and Matthew Weinzierl. "Preference Heterogeneity and Optimal Capital Income Taxation." Journal of Public Economics 97 (January 2013): 160–175. (Also NBER Working Paper Series, No. 16619, December 2010.)
  • 2023
  • Working Paper

Learning by Investing: Entrepreneurial Spillovers from Venture Capital

By: Josh Lerner, Jinlin Li and Tong Liu
This paper studies how investing in venture capital (VC) affects the entrepreneurial outcomes of individual limited partners (LPs). Using comprehensive administrative data on entrepreneurial activities and VC fundraising and investments in China, we first document that... View Details
Keywords: Partners and Partnerships; Entrepreneurship; Venture Capital; Investment; China
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Lerner, Josh, Jinlin Li, and Tong Liu. "Learning by Investing: Entrepreneurial Spillovers from Venture Capital." Harvard Business School Working Paper, No. 24-029, November 2023.
  • 2022
  • Working Paper

The Stock Market Value of Human Capital Creation

By: Matthias Regier and Ethan Rouen
We develop a measure of firm-year-specific human capital investment from publicly disclosed personnel expenses (PE) and examine the stock market valuation of this investment. Measuring the future value of PE (PEFV) based on the relation between lagged... View Details
Keywords: Intangibles; Market Valuation; Human Capital; Stocks; Financial Markets; Valuation
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Regier, Matthias, and Ethan Rouen. "The Stock Market Value of Human Capital Creation." Harvard Business School Working Paper, No. 21-047, October 2020. (Revised March 2022.)
  • September 2016 (Revised March 2021)
  • Case

DBL Partners: Double Bottom Line Venture Capital

By: Shawn Cole, Mark Kramer, Tony L. He, Anshul Maudar and T. Robert Zochowski
This case explores the origins and current practices of DBL, a San Francisco–based venture capital fund and one of the first impact investment funds to achieve significant financial returns to scale. This case allows for a competitive analysis of DBL's investment... View Details
Keywords: Venture Capital; Investment Funds; Financial Strategy; Financial Services Industry; Tanzania
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Cole, Shawn, Mark Kramer, Tony L. He, Anshul Maudar, and T. Robert Zochowski. "DBL Partners: Double Bottom Line Venture Capital." Harvard Business School Case 217-022, September 2016. (Revised March 2021.)
  • 2024
  • Working Paper

Internal and External Capital Markets of Large Banks

By: Lina Lu, Marco Macchiavelli and Jonathan Wallen
Despite regulatory restrictions, large U.S. bank holding companies have sizable and dynamic internal capital markets. They raise long-term debt at the holding company and deposits at the commercial bank to internally make unsecured loans to affiliated broker-dealers.... View Details
Keywords: Banks and Banking; International Finance; Financial Markets
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Lu, Lina, Marco Macchiavelli, and Jonathan Wallen. "Internal and External Capital Markets of Large Banks." Working Paper, November 2024.
  • 06 Nov 2000
  • Research & Ideas

The Determinants of Corporate Venture Capital Success

1988), appeared. Stung by the description in the book, Xerox chairman David Kearns established a task force with the mandate of preventing the repetition of such a failure to capitalize on Xerox innovations.... View Details
Keywords: by Paul Gompers & Josh Lerner
  • Article

Specialization and Success: Evidence from Venture Capital

By: Paul A. Gompers, Anna Kovner and Josh Lerner
This paper examines how organizational structure affects behavior and outcomes, studying the performance of different types of venture capital organizations. We find a strong positive relationship between the degree of specialization by individual venture capitalists... View Details
Keywords: Experience and Expertise; Venture Capital; Organizational Structure; Outcome or Result; Performance Effectiveness; Behavior; Financial Services Industry
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Gompers, Paul A., Anna Kovner, and Josh Lerner. "Specialization and Success: Evidence from Venture Capital." Journal of Economics & Management Strategy 18, no. 3 (Fall 2009): 817–844.
  • 17 Feb 2011
  • Working Paper Summaries

Preference Heterogeneity and Optimal Capital Income Taxation

Keywords: by Mikhail Golosov, Maxim Troshkin, Aleh Tsyvinski & Matthew Weinzierl
  • January 2011
  • Supplement

Matrix Capital Management (B)

By: Malcolm P. Baker and David Lane
Ben Balbale, a partner at hedge fund Matrix Capital, must decide whether to exit their investment in Rovi Corporation, a company with a diverse portfolio of patents used primarily for digital interactive guides. Rovi's shares are up over 50% from the time Balbale... View Details
Keywords: Public Ownership; Cash Flow; Management Analysis, Tools, and Techniques; Investment Funds; Financial Strategy; Valuation; Partners and Partnerships; Markets; Performance Efficiency; Patents; Stock Shares; Decisions; Financial Services Industry
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Baker, Malcolm P., and David Lane. "Matrix Capital Management (B)." Harvard Business School Supplement 211-048, January 2011.
  • Research Summary

Entrepreneurship and Global Capitalism

Conducted in collaboration with Geoffrey Jones, this project looks at the role of cross-border entrepreneurship in global economic integration and disintegration. Drawing on cases of international entrepreneurship from around the world over the last two centuries, it... View Details
  • January 2024 (Revised February 2024)
  • Case

OpenAI: Idealism Meets Capitalism

By: Shikhar Ghosh and Shweta Bagai
In November 2023, the board of OpenAI, one of the most successful companies in the history of technology, decided to fire Sam Altman, its charismatic and influential CEO. Their decision shocked the corporate world and had people wondering why OpenAI had designed a... View Details
Keywords: AI; AI and Machine Learning; Governing and Advisory Boards; Ethics; Strategy; Technological Innovation; Leadership
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Ghosh, Shikhar, and Shweta Bagai. "OpenAI: Idealism Meets Capitalism." Harvard Business School Case 824-134, January 2024. (Revised February 2024.)
  • 2015
  • Other Unpublished Work

Do Managers Have a Role to Play in Sustaining the Institutions of Capitalism?

By: Rebecca Henderson and Karthik Ramanna
In a capitalist system based on free markets, do managers have responsibilities to the system itself? If they do, should these responsibilities shape their behavior when they engage in the political processes that structure the institutions of capitalism? The... View Details
Keywords: Capitalism; Lobbying; Leadership; Economic Systems; Managerial Roles; Business and Government Relations
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Henderson, Rebecca, and Karthik Ramanna. "Do Managers Have a Role to Play in Sustaining the Institutions of Capitalism?" Governance Studies, The Initiative on 21st Century Capitalism, No. 20, Brookings Institution, 2015.
  • 2003
  • Article

Venture Capital and Private Equity: A Course Overview

By: Josh Lerner
This paper describes a course exploring the private equity industry, "Venture Capital and Private Equity". The goals of this article are two-fold: to make the structure and content of the class available to a broader audience beyond the audience of MBAs and executives... View Details
Keywords: Venture Capital; Private Equity
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Lerner, Josh. "Venture Capital and Private Equity: A Course Overview." International Journal of Entrepreneurship Education 1, no. 3 (2003): 359–384.
  • 28 Feb 2007
  • Research & Ideas

Capital Rules: The Tensions of Global Finance

Commission, in contrast, still approaches its accession negotiations just as it always has: Brussels negotiators insist, correctly, that the EU's rules unambiguously forbid all capital controls, and so... View Details
Keywords: by Rawi Abdelal
  • 2011
  • Working Paper

The Cost of Capital for Alternative Investments

By: Jakub W. Jurek and Erik Stafford
This paper studies the cost of capital for alternative investments. We document that the risk profile of the aggregate hedge fund universe can be accurately matched by a simple index put option writing strategy that offers monthly liquidity and complete transparency... View Details
Keywords: Cost of Capital; Financial Liquidity; Investment; Investment Return; Mathematical Methods; Risk and Uncertainty
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Jurek, Jakub W., and Erik Stafford. "The Cost of Capital for Alternative Investments." Harvard Business School Working Paper, No. 12-013, September 2011. (NBER Working Paper Series, No. 19643, November 2013.)
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