Publications

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

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

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

10 Jan 2014
News

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

08 May 2009
Working Paper Summaries

Capitalizing On Innovation: The Case of Japan

Keywords: by Robert Dujarric & Andrei Hagiu

February 2001 (Revised April 2001)
Case

CDC Capital Partners

By: G. Felda Hardymon, Josh Lerner and Ann Leamon

In 2001, CDC Capital Partners is facing the greatest challenge in its 53-year history. Founded as part of the U.K. government's post-war colonial reconstruction, it had operated as a developmental finance institution, largely issuing debt to the world's poorest... View Details

Keywords: Business or Company Management; Private Equity; Emerging Markets; Cost vs Benefits; Mergers and Acquisitions; Partners and Partnerships; Financial Institutions; Financial Services Industry; United Kingdom

2011
Other Unpublished Work

Disclosure and the Cost of Capital: Evidence of Information Complementarities

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

15 Dec 2011
News

A Manifesto for Sustainable Capitalism

Spring 2020
Article

Italy and the Origins of Capitalism

By: Sophus A. Reinert and Robert Fredona

Read Now

Research Summary

Using Cost Information In Pricing Decisions

By: V.G. Narayanan

Professor Narayanan studies the use of cost information in pricing decisions. In particular, he studies how customer profitability information affects the product pricing decisions of managers. View Details

September 1997
Article

The Cost of Price Incentives: An Empirical Analysis of Motivation Crowding-Out

By: Bruno S. Frey and Felix Oberholzer-Gee

Keywords: Cost; Motivation and Incentives; Theory

Find at Harvard

06 Dec 2013
News

Prescription: Measure Health Care's Real Costs

February 2013
Article

Institutions and Venture Capital

By: Josh Lerner and Joacim Tag

We survey the literature on venture capital and institutions and present a case study comparing the development of the venture capital market in the United States and Sweden. Our literature survey underscores that the legal environment, financial market development,... View Details

Keywords: Venture Capital; Organizations; Taxation; Entrepreneurship; Financial Markets; United States; Sweden

Read Now

1972
Book

Studies in the Theory of Capital Markets

By: M. C. Jensen

Keywords: Capital Markets; Theory

Find at Harvard

Minimum capital requirements are a central tool of banking regulation. Setting them balances a number of factors, including any effects on the cost of capital and in turn the rates available to borrowers. Standard theory predicts that, in perfect and efficient... View Details

Research Summary

The Role of the Internet in Enhancing Service and Reducing Cost

Is delivering service (both internal and external) facilitated by the Internet a zero sum game in which costs associated with delivering superior service must always be passed on to customers in the form of higher prices? Does the quantity and type of service... View Details

April 2000 (Revised May 2000)
Case

Capital One Financial Corporation

By: Bharat N. Anand, Michael G. Rukstad and Christopher Paige

Designed to explore the structure, implementation, and sustainability of an information-based strategy (IBS) undertaken by Capital One during the 1990s. Particular issues of interest are the impact of mass customization on industry structure, the ability to transfer... View Details

Keywords: Competitive Strategy; Customization and Personalization; Industry Structures; Internet and the Web; Innovation Strategy; Knowledge Use and Leverage; Financial Services Industry; United States

In this book we study the evolution of corporate governance arrangements that governments have adopted for their state-owned enterprises (SOEs) in the last 20 years. We show that the process of privatization and liberalization of the 1990s and early 2000s created... View Details

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