Publications

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May 2004 (Revised September 2005)
Teaching Note

Lex Service PLC--Cost of Capital (TN)

By: W. Carl Kester

Teaching Note to (9-296-003). View Details

Keywords: Capital

10 Jan 2014
News

The True Cost of Care: How the University of Utah Pursues Value-Driven Outcomes

1996
Chapter

Managing the Hidden Cost of Distrust in Downsizing

By: D. Sull and N. Nohria

Keywords: Trust; Ethics; Restructuring; Cost Management

14 Dec 2011
News

A Manifesto for Sustainable Capitalism

2011
Other Unpublished Work

Disclosure and the Cost of Capital: Evidence of Information Complementarities

By: Ian D. Gow, Daniel Taylor and Robert E. Verrecchia

September 2007 (Revised January 2008)
Case

Silic (A): Choosing Cost or Fair Value on Adoption of IFRS

By: David F. Hawkins, Vincent Marie Dessain and Andrew Barron

A French real estate firm must choose to report its primary asset (investment property) using either cost or fair-value accounting methods upon adoption of international accounting standards (IAS) in 2005. View Details

Keywords: Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; France

24 Apr 2014
News

Capitalizing on the power of knowledge

Yoshito Hori (MBA 1991), founder and dean of Globis University in Japan, on the power of knowledge and the opportunity to innovate. (Published April 2014) View Details

Article

The Impact of Venture Capital Monitoring

By: S. Bernstein, X. Giroud and R. Townsend

Find at Harvard

2011
Chapter

Conceptual Foundations of Capital Market Anomalies

By: Mozaffar N. Khan

28 Feb 2019
HBS Conference

Italy and the Origins of Capitalism

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

Research Summary

Cost Management and Management Control Systems in Hospitals

By: V.G. Narayanan

Hospitals tend not to have very good cost accounting and control systems. More broadly, there is enormous opportunity for managing costs and aligning incentives in the health care industry. I am studying how cost accounting methods can be used to... View Details

August 1974
Background Note

Note on Capitalization of Broker/Dealer Firms

By: Carliss Y. Baldwin and Claudine B. B. Malone

Find at Harvard

1999
Chapter

The Limited Financing of Catastrophe Risk: An Overview

By: K. Froot

Keywords: Catastrophe Risk; Corporate Finance; Cost Of Capital; Banking And Insurance; Asset Pricing; Hedging; Banking; Natural Disasters; Insurance; Risk Management; Financial Markets; Policy; Insurance Industry

26 Sep 2011
News

Capitalism at Risk

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

SSRN

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March 1994 (Revised November 1994)
Case

Komatsu Ltd. (A): Target Costing System

Komatsu, a leading manufacturer of construction equipment, seeks to expand aggressively through the 1990s. Key to its competitiveness is a strict adherence to target costs throughout the product development process. Komatsu conducts several design-for-manufacturability... View Details

Keywords: Cost; Machinery and Machining; Expansion; Product Development; Manufacturing Industry

March 2014 (Revised February 2015)
Case

Loki Capital Management

By: Joseph B. Fuller, Shikhar Ghosh and Matthew Preble

In December 2013, Michael Kane was preparing to launch his start-up's first hedge fund. While pleased with the development of the business, he wanted to address a few lingering issues before going any further. He debated whether or not to fire the company's chief... View Details

Keywords: Hedge Fund; Hedge Funds; Equity Split; Fundraising; Investor Clientele; Team Building; Human Resource Management; Human Capital; Human Resources; Equity; Financial Services Industry; United States

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