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  • March 1976 (Revised November 1993)
  • Background Note

Diversification, the Capital Asset Pricing Model, and the Cost of Equity Capital

Describes in nonmathematical terms the nature of capital asset pricing model and possible use in estimating a company's cost of equity capital. View Details
Keywords: Diversification; Cost of Capital; Asset Pricing
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Mullins, David W., Jr. "Diversification, the Capital Asset Pricing Model, and the Cost of Equity Capital." Harvard Business School Background Note 276-183, March 1976. (Revised November 1993.)
  • Fast Answer

Biotech and Pharmaceuticals: R&D spending, production cost

Where to find biotech and pharmaceuticals R&D spending and product cost data? Bloomberg – use BI function to locate R&D spending data Cortellis - special database on pharmaceuticals industry including R&D... View Details
  • 2010
  • Article

Estimating the Attributable Cost of Physician Burnout in the United States

By: Shasha Han, Tait D. Shanafelt, Christine A. Sinsky, Karim M. Awad, Liselotte N. Dyrbye, Lynne C. Fiscus, Mickey Trockel and Joel Goh
Background: Although physician burnout is associated with negative clinical and organizational outcomes, its economic costs are poorly understood. As a result, leaders in health care cannot properly assess the financial benefits of initiatives to remediate... View Details
Keywords: Physicians; Burnout; Health; Health Care and Treatment; Employees; Cost; Programs; Policy; Health Industry
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Han, Shasha, Tait D. Shanafelt, Christine A. Sinsky, Karim M. Awad, Liselotte N. Dyrbye, Lynne C. Fiscus, Mickey Trockel, and Joel Goh. "Estimating the Attributable Cost of Physician Burnout in the United States." Annals of Internal Medicine 170, no. 11 (June 4, 2019): 784–790.
  • 2021
  • Working Paper

Housing Consumption and the Cost of Remote Work

By: Christopher Stanton and Pratyush Tiwari
This paper estimates housing choice differences between households with and without remote workers. Prior to the pandemic, the expenditure share on housing was more than seven percent higher for remote households compared to similar non-remote households in the same... View Details
Keywords: Remote Work; Geographic Mobility; Housing; Cost; Geographic Location; Income
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Stanton, Christopher, and Pratyush Tiwari. "Housing Consumption and the Cost of Remote Work." NBER Working Paper Series, No. 28483, February 2021.
  • 01 Mar 2024
  • News

Research Brief: The Real Cost of Countering China

Illustration by Patric Sandri Over the last five years, global supply chains have come under unprecedented stress from the pandemic, natural disasters, geopolitical events, and general anti-globalization sentiments. Nowhere is this more evident than in the trade... View Details
Keywords: Jennifer Myers; Miscellaneous Manufacturing; Manufacturing
  • 28 Dec 2010
  • Working Paper Summaries

The Psychological Costs of Pay-for-Performance: Implications for Strategic Compensation

Keywords: by Ian Larkin, Lamar Pierce & Francesca Gino
  • 10 Mar 2015
  • News

Cost of care for a common prostate condition measured for the first time

  • March 1989 (Revised February 1998)
  • Teaching Note

Marriott Corp.: The Cost of Capital, Teaching Note

By: Richard S. Ruback
Teaching Note for (9-298-101). View Details
Keywords: Cost of Capital; Accommodations Industry
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Ruback, Richard S. "Marriott Corp.: The Cost of Capital, Teaching Note." Harvard Business School Teaching Note 289-048, March 1989. (Revised February 1998.)
  • October 1973
  • Article

Variable and Self-Service Costs in Reciprocal Allocation Models

By: Robert S. Kaplan
Keywords: Cost
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Kaplan, Robert S. "Variable and Self-Service Costs in Reciprocal Allocation Models." Accounting Review 48 (October 1973): 738–748.
  • January 1975 (Revised March 1988)
  • Case

Quaker Oats Co.: Cost of Capital (A)

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Wippern, Ronald F., and Guillermo Schultz. "Quaker Oats Co.: Cost of Capital (A)." Harvard Business School Case 275-095, January 1975. (Revised March 1988.)
  • 1998
  • Working Paper

The Cyclical Behavior of Price and Costs

By: Julio J. Rotemberg and Michael Woodford
Citation
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Rotemberg, Julio J., and Michael Woodford. "The Cyclical Behavior of Price and Costs." Harvard Business School Working Paper, No. 98-119, June 1998.
  • 05 Nov 2010
  • News

US watching Mass. fight on health costs

  • 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
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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.)
  • 1996
  • Chapter

Managing the Hidden Cost of Distrust in Downsizing

By: D. Sull and N. Nohria
Keywords: Trust; Ethics; Restructuring; Cost Management
Citation
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Sull, D., and N. Nohria. "Managing the Hidden Cost of Distrust in Downsizing." In Downsizing, edited by A. Raj Joshi and Greg Nelson. Boston: Harvard Business School Press, 1996.
  • winter 1993
  • Article

Scale and Scope Effects on Advertising Agency Costs

By: A. J. Silk and E. Berndt
Keywords: Advertising; Cost
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Silk, A. J., and E. Berndt. "Scale and Scope Effects on Advertising Agency Costs." Marketing Science 12 (winter 1993): 1–20.
  • October 1994
  • Article

Aggregation, Specification and Measurement Errors in Product Costing

By: S. Datar and M. Gupta
Keywords: Measurement and Metrics; Cost
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Datar, S., and M. Gupta. "Aggregation, Specification and Measurement Errors in Product Costing." Accounting Review 69, no. 4 (October 1994): 567–591.
  • 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
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Kaplan, Zach, and Gerardo Pérez Cavazos. "Investment as the Opportunity Cost of Dividend Signaling." Accounting Review 97, no. 3 (May 2022): 279–308.
  • Article

Amazon's $15 Minimum Wage Might Cost Some Workers

By: Scott Duke Kominers
Keywords: Economics; Retail Industry; United States
Citation
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Kominers, Scott Duke. "Amazon's $15 Minimum Wage Might Cost Some Workers." Bloomberg Opinion (October 10, 2018).
  • June 1983 (Revised April 1988)
  • Background Note

Management Accounting, Part VI, Manufacturing Cost Variance Analysis

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Dearden, John. "Management Accounting, Part VI, Manufacturing Cost Variance Analysis." Harvard Business School Background Note 183-062, June 1983. (Revised April 1988.)
  • 23 Nov 2020
  • News

Understanding One Challenge in Cutting Health Care Costs

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