Cost Allocation - Publications - Faculty & Research

03 Jun 2008
First Look

First Look: June 3, 2008

Authors:Laura Alfaro, Andrew Charlton, and Fabio Kanzcuk Abstract We investigate, using firm-level data for 79 developed and developing countries, whether differences in the allocation of resources across heterogeneous plants are a... View Details

Keywords: Martha Lagace

18 Dec 2018
First Look

New Research and Ideas, December 18, 2018

allocate a planned $100 million to make a meaningful difference in cancer patients’ lives. Park has spent the past few months working on this project and has uncovered a multitude of options, from supporting high-performing... View Details

Keywords: Dina Gerdeman

19 Sep 2017
First Look

First Look at New Research and Ideas, September 19

diversification strategies. The article concludes by suggesting a research agenda for dynamic capabilities. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=53220 Carbon Tariffs: Effects in Settings with Technology Choice and Foreign Production View Details

Keywords: Sean Silverthorne

10 Mar 2009
First Look

First Look: March 10, 2009

prior to retirement. However, variable labor materially alters pre-retirement portfolio choice by significantly raising optimal equity holdings. Using this model, we also investigate the welfare costs of constraining portfolio View Details

Keywords: Martha Lagace

21 Feb 2012
First Look

First Look: Feb. 21

detailed data on how their CEOs allocate their work time, which we define as their span of activity. Span of activity provides a direct measure of the CEO's management style, including the attention devoted to specific subordinates and... View Details

Keywords: Sean Silverthorne

30 Oct 2005
Research & Ideas

Tuning Jobs to Fit Your Company

lower level. Finally, executives can use accounting and control systems to adjust the span of influence. For example, the span will be wider for managers who are forced to bear the burden of indirect cost View Details

Keywords: by Robert Simons

18 Sep 2018
First Look

New Research and Ideas, September 18, 2018

suggest that in many commonly regulated markets in which firms share similar cost structures, firms are likely to experience incentives to ratchet down and delay the introduction of innovative products. The study highlights the importance... View Details

Keywords: Dina Gerdeman

May 2018
Case

The Multiple Myeloma Research Foundation's Answer Fund

By: Richard G. Hamermesh and Matthew G. Preble

Citation

Educators

31 Jan 2012
First Look

First Look: Jan. 31

relative to their costs in evaluating a product. So the production method should not be relevant. Anecdotal evidence suggests otherwise. Six studies show how the production method of versioning may be perceived as unfair and unethical and... View Details

Keywords: Sean Silverthorne & Carmen Nobel

13 Sep 2011
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First Look: September 13

international capital flows net of government debt are positively correlated with growth and allocated according to the neoclassical predictions; (2) international capital flows net of official aid flows, which are mostly accounted as... View Details

Keywords: Sean Silverthorne

07 Dec 2010
First Look

First Look: Dec. 7

implemented in the SEC's August 2010 rule. Download the paper: http://www.hbs.edu/research/pdf/11-052.pdf Payout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is... View Details

Keywords: Sean Silverthorne

10 Nov 2015
First Look

November 10, 2015

Online Advertising By: Kireyev, Pavel, Koen Pauwels, and Sunil Gupta Abstract—As firms increasingly rely on online media to acquire consumers, marketing managers feel comfortable justifying higher online marketing spending by referring to online metrics such as... View Details

Keywords: Sean Silverthorne

10 Jun 2002
Research & Ideas

Disruption: The Art of Framing

are allocated to respond. The dilemma: Create a response that is neither overreaction (threat) nor insufficient (opportunity). In this excerpt from their Harvard Business Review article, Harvard Business School professors Clark Gilbert... View Details

Keywords: by Clark Gilbert & Joseph L. Bower

19 May 2009
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First Look: May 19, 2009

provides a mandate for restructuring. But survival is not the end goal. In fact, cost cutting and restructuring are simply the first steps in repositioning and leading a company and industry through the crisis and in defining how business... View Details

Keywords: Martha Lagace

20 Jan 2010
First Look

First Look: Jan. 20

license the property in exchange for a royalty and when it prefers to use the property directly. We find that variable royalty arrangements that depend on either audited self-reports or third-party attestation become more attractive as accounting information system... View Details

Keywords: Martha Lagace

01 Oct 2013
First Look

First Look: October 1

Vadim Kogan Abstract—"The 2010 Vancouver Winter Games lost $223 million, astonishing for a 17-day event. Next year's London Summer Games, which cost a record Olympic rights fee of $1.18 billion, are expected to lose at least as... View Details

Keywords: Sean Silverthorne

20 Aug 2007
Research & Ideas

HBS Cases: Using Investor Relations Proactively

navigate expectations and assumptions surrounding the industry as a whole? Dessain: In an industry like that, everybody wants to know what you are going to do with all your money, so you better prepare for questions. Total's investor relations, for example, details its... View Details

Keywords: by Martha Lagace; Energy; Utilities

10 Jan 2005
Research & Ideas

How to Put Meaning Back into Leading

structure the organization, design jobs, and allocate roles and responsibilities—that shape how people who work in the organization experience their jobs. Second, leaders engage in symbolic actions—through the stories they tell, the... View Details

Keywords: by Martha Lagace

31 Mar 2009
First Look

First Look: March 31, 2009

rich collection of feasible governance structures. Our model focuses on two issues emphasized by practitioners: spillover effects (as opposed to hold-ups motivated by specific investments) and contracting problems ex post (as opposed to only ex ante). By considering... View Details

Keywords: Martha Lagace