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  • All HBS Web  (7,336)
    • People  (5)
    • News  (1,293)
    • Research  (5,269)
    • Events  (46)
    • Multimedia  (63)
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Show Results For

  • All HBS Web  (7,336)
    • People  (5)
    • News  (1,293)
    • Research  (5,269)
    • Events  (46)
    • Multimedia  (63)
  • Faculty Publications  (3,469)
← Page 19 of 7,336 Results →
  • 2023
  • Article

Probabilistically Robust Recourse: Navigating the Trade-offs between Costs and Robustness in Algorithmic Recourse

By: Martin Pawelczyk, Teresa Datta, Johannes van-den-Heuvel, Gjergji Kasneci and Himabindu Lakkaraju
As machine learning models are increasingly being employed to make consequential decisions in real-world settings, it becomes critical to ensure that individuals who are adversely impacted (e.g., loan denied) by the predictions of these models are provided with a means... View Details
Keywords: AI and Machine Learning; Decision Choices and Conditions; Mathematical Methods
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Pawelczyk, Martin, Teresa Datta, Johannes van-den-Heuvel, Gjergji Kasneci, and Himabindu Lakkaraju. "Probabilistically Robust Recourse: Navigating the Trade-offs between Costs and Robustness in Algorithmic Recourse." Proceedings of the International Conference on Learning Representations (ICLR) (2023).
  • June 2021
  • Article

Symmetric Ignorance: The Cost of Anonymous Lemons

By: Amar Bhidé
Rules that restrict information required in negotiated private transactions have spurred a vast increase in the scope of anonymous financial markets, particularly in the United States. The subtle costs of the information‐restricting rules raise questions about the... View Details
Keywords: Information Asymmetry; Liquidity; Regulation; Securities Markets; Securitization; Information; Financial Liquidity; Financial Markets; Governing Rules, Regulations, and Reforms
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Bhidé, Amar. "Symmetric Ignorance: The Cost of Anonymous Lemons." European Financial Management 27, no. 3 (June 2021): 414–425.
  • 01 Mar 2005
  • News

Better Care at Lower Cost

company called MinuteClinic, with locations in Minneapolis/St. Paul and Baltimore, operates a number of facilities where a nurse-practitioner or physician’s assistant provides an array of basic medical services, from diagnosing View Details
Keywords: Colleges, Universities, and Professional Schools; Colleges, Universities, and Professional Schools; Colleges, Universities, and Professional Schools
  • July 1993
  • Article

Simultaneous Estimation of Cost Drivers

By: S. Datar, S. Kekre, T. Mukhopadhyay and K. Srinivasan
Keywords: Cost
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Datar, S., S. Kekre, T. Mukhopadhyay, and K. Srinivasan. "Simultaneous Estimation of Cost Drivers." Accounting Review 68, no. 3 (July 1993): 602–614.
  • Summer 1981
  • Article

Regulatory Cost Analysis: An Overview

By: David A. Garvin and Robert A. Leone
Keywords: Cost; Theory
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Garvin, David A., and Robert A. Leone. "Regulatory Cost Analysis: An Overview." Environmental Impact Assessment Review (Summer 1981).
  • 27 Jun 2014
  • Working Paper Summaries

Positive and Normative Judgments Implicit in US Tax Policy and the Costs of Unequal Growth and Recessions

Keywords: by Benjamin Lockwood & Matthew Weinzierl
  • January 2018
  • Case

Partners In Health: Costing Primary Care in Haiti

By: Robert S. Kaplan and Mahek A. Shah
Partners in Health, a global NGO focused on delivering health care to residents of rural underserved communities, conducts a project on the cost of primary care at five sites in the Central Highlands of Haiti. It devises a simple approach for tracking the resources... View Details
Keywords: Global Health; Public Health; Health Care and Treatment; Activity Based Costing and Management; Cost Accounting; Rural Scope; Health Industry; Haiti
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Kaplan, Robert S., and Mahek A. Shah. "Partners In Health: Costing Primary Care in Haiti." Harvard Business School Case 118-051, January 2018.
  • 2008
  • Working Paper

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

By: Karl A Muller III, Edward J. Riedl and Thorsten Sellhorn
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor... View Details
Keywords: Fair Value Accounting; Financial Reporting; International Accounting; Corporate Disclosure; Standards; Real Estate Industry; European Union
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Muller, Karl A., III, Edward J. Riedl, and Thorsten Sellhorn. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry." Harvard Business School Working Paper, No. 09-033, September 2008.
  • 19 Dec 2013
  • Working Paper Summaries

Innovating Without Information Constraints: Organizations, Communities, and Innovation When Information Costs Approach Zero

Keywords: by Elizabeth J. Altman, Frank Nagle & Michael L. Tushman
  • 1984
  • Chapter

Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure

By: Michael Jensen and William H. Meckling
Keywords: Managerial Roles; Management Style; Ownership; Organizational Structure; Theory
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Jensen, Michael, and William H. Meckling. "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure." In The Modern Theory of Corporate Finance, edited by Michael C. Jensen and Clifford H. Smith Jr.. McGraw-Hill, 1984. (Also in Economics of Corporation Law & Securities Regulation, Posner & Scott, Eds, (Little Brown,1980); Jensen, Foundations of Organizational Strategy, (HUP, 1998); & Theory of the Firm. . . (HUP, 2000) and JFE.)
  • September 2019
  • Article

The Self-Presentational Consequences of Upholding One's Stance in Spite of the Evidence

By: Leslie John, Martha Jeong, Francesca Gino and Laura Huang
Five studies explore the self-presentational consequences of refusing to “back down” – that is, upholding a stance despite evidence of its inaccuracy. Using data from an entrepreneurial pitch competition, Study 1 shows that entrepreneurs tend not to back down even... View Details
Keywords: Self-presentation; Belief Perseverance; Judgment; Confidence; Persuasion; Personal Characteristics; Behavior; Perception; Decision Making; Outcome or Result
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John, Leslie, Martha Jeong, Francesca Gino, and Laura Huang. "The Self-Presentational Consequences of Upholding One's Stance in Spite of the Evidence." Organizational Behavior and Human Decision Processes 154 (September 2019): 1–14.
  • May 2011
  • Article

Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

By: George Serafeim
I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. Under EV accounting the present... View Details
Keywords: Financial Statements; Mergers and Acquisitions; Financial Reporting; Cash Flow; Contracts; Equity; Profit; Value; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Business and Shareholder Relations; Business Earnings
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Serafeim, George. "Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting." Journal of Accounting Research 49, no. 2 (May 2011).
  • Article

Administrative Costs Associated with Physician Billing and Insurance-Related Activities at an Academic Health Care System

By: Phillip Tseng, Robert S. Kaplan, Barak D. Richman, Mahek A. Shah and Kevin A. Schulman
The federal government mandated adoption of certified electronic health record systems (EHR), at least in part, to reduce administrative costs for physicians. This study used time-driven activity-based costing to determine the administrative costs associated with... View Details
Keywords: Health Care and Treatment; Cost Management; Insurance; Problems and Challenges
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Tseng, Phillip, Robert S. Kaplan, Barak D. Richman, Mahek A. Shah, and Kevin A. Schulman. "Administrative Costs Associated with Physician Billing and Insurance-Related Activities at an Academic Health Care System." JAMA, the Journal of the American Medical Association 319, no. 7 (February 20, 2018): 691–697.
  • September 2005
  • Article

Holding Companies: Size-Related Cost Economies

By: Alvin J. Silk and Ernst R. Berndt
Keywords: Size; Cost; Economy; Business Ventures
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Silk, Alvin J., and Ernst R. Berndt. "Holding Companies: Size-Related Cost Economies." AdMap, no. 464 (September 2005): 51–53.
  • December 2000 (Revised May 2001)
  • Supplement

Cost of Capital at Ameritrade

By: Mark L. Mitchell and Erik Stafford
Spreadsheet to (9-201-046). Download only. View Details
Keywords: Financial Services Industry
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Mitchell, Mark L., and Erik Stafford. "Cost of Capital at Ameritrade." Harvard Business School Spreadsheet Supplement 201-711, December 2000. (Revised May 2001.)
  • September 2023 (Revised May 2024)
  • Case

Cost of Capital at DraftKings

By: Malcolm Baker, Sebastian Hillenbrand and James Barnett
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Baker, Malcolm, Sebastian Hillenbrand, and James Barnett. "Cost of Capital at DraftKings." Harvard Business School Case 224-007, September 2023. (Revised May 2024.)
  • August 23, 2018
  • Article

Using a New EHR System to Increase Patient Engagement, Improve Efficiency, and Decrease Cost

By: Katy French, Barbra Bryce Speer, Alexis B. Guzman, Tayab Andrabi, Iris Recinos, Keith A. Shook, James R. Incalcaterra, John C. Frenzel and Thomas W. Feeley
Patients and providers are frustrated with seemingly endless data entry. We used our patients’ vested interest in their own health care by actively engaging them in the entry of their own medical information into the EHR. Prior to the implementation of the new EHR we... View Details
Keywords: Health Care and Treatment; Analytics and Data Science; Performance Efficiency; Cost Management
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French, Katy, Barbra Bryce Speer, Alexis B. Guzman, Tayab Andrabi, Iris Recinos, Keith A. Shook, James R. Incalcaterra, John C. Frenzel, and Thomas W. Feeley. "Using a New EHR System to Increase Patient Engagement, Improve Efficiency, and Decrease Cost." NEJM Catalyst (August 23, 2018).
  • 07 Dec 2015
  • News

Easing the Costs of Adoption

When Kerr Taylor (OPM 39, 2010) and his wife, Jill, returned home from Russia in 1998 with their adopted daughter, Christina, they brought with them a desire to make the process easier for other families. They created Pathways for Little... View Details
  • March 2004 (Revised August 2007)
  • Supplement

Globalizing the Cost of Capital and Capital Budgeting at AES

By: Mihir A. Desai
Spreadsheet to (9-204-109). Download only. View Details
Keywords: Globalization; Capital Budgeting
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Desai, Mihir A. "Globalizing the Cost of Capital and Capital Budgeting at AES." Harvard Business School Spreadsheet Supplement 204-707, March 2004. (Revised August 2007.)
  • 21 Jun 2022
  • News

Asian Grocery Retailers Hit Hard by Import Costs and Delays

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