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  • All HBS Web  (7,493)
    • People  (5)
    • News  (1,293)
    • Research  (5,250)
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    • Multimedia  (63)
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  • 2003
  • Other Unpublished Work

Evaluating Total Cost of Ownership for Software Platforms: Comparing Apples, Oranges, and Cucumbers

By: Alan MacCormack
Keywords: Digital Platforms; Cost; Ownership
Citation
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MacCormack, Alan. "Evaluating Total Cost of Ownership for Software Platforms: Comparing Apples, Oranges, and Cucumbers." AEI-Brookings Joint Center for Regulatory Studies Related Publication, April 2003.
  • Article

Activity-based Costing of Health-Care Delivery, Haiti

By: Robert S. Kaplan, Ryan K. McBain, Gregory Jerome, Fernet Leandre, Micaela Browning, Jonathan Warsh, Mahek Shah, Peterson Abnis-Faure, Claire Pierre, Anna P. Fang, Jean Claude Mugunga, Gary Gottlieb, Joseph Rhatigan and Bipin Mistry
Citation
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Kaplan, Robert S., Ryan K. McBain, Gregory Jerome, Fernet Leandre, Micaela Browning, Jonathan Warsh, Mahek Shah, Peterson Abnis-Faure, Claire Pierre, Anna P. Fang, Jean Claude Mugunga, Gary Gottlieb, Joseph Rhatigan, and Bipin Mistry. "Activity-based Costing of Health-Care Delivery, Haiti." Bulletin of the World Health Organization 96, no. 1 (January 2018): 10–17.
  • October 2017
  • Article

Elevating Repositioning Costs: Strategy Dynamics and Competitive Interactions

By: Anoop R. Menon and Dennis Yao
This paper proposes an approach for modeling competitive interactions that incorporates the costs to firms of changing strategy. The costs associated with strategy modifications, which we term “repositioning costs,” are particularly relevant to competitive interactions... View Details
Keywords: "Repositioning Costs; Strategy Dynamics; Strategic Interaction; Capabilities; Cost; Strategy; Change; Game Theory; Organizational Change and Adaptation
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Menon, Anoop R., and Dennis Yao. "Elevating Repositioning Costs: Strategy Dynamics and Competitive Interactions." Strategic Management Journal 38, no. 10 (October 2017): 1953–1963.
  • May 2016 (Revised November 2022)
  • Teaching Note

RegionFly: Cutting Costs in the Airline Industry

By: Susanna Gallani and Eva Labro
Teaching Note for HBS No. 116-047. View Details
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Gallani, Susanna, and Eva Labro. "RegionFly: Cutting Costs in the Airline Industry." Harvard Business School Teaching Note 116-053, May 2016. (Revised November 2022.)
  • May 2015
  • Article

What Are We Meeting For? The Consequences of Private Meetings with Investors

By: David H. Solomon and Eugene F. Soltes
Regulation Fair Disclosure was passed in 2000 in response to the concern that certain investors were gaining selective access to privileged firm information. In spite of the passage of this regulation, some investors continue to meet privately with executives. Using a... View Details
Keywords: Conferences; Decision Making; Investment
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Solomon, David H., and Eugene F. Soltes. "What Are We Meeting For? The Consequences of Private Meetings with Investors." Journal of Law & Economics 58, no. 2 (May 2015): 325–355.
  • December 2022
  • Article

Different Roots, Different Fruits: Gender-Based Differences in Cultural Narratives about Perceived Discrimination Produce Divergent Psychological Consequences

By: Leigh Plunkett Tost, Ashley E. Hardin and Francesca Gino
We examine whether narratives about, and the psychological consequences of, perceived gender discrimination differ between women and men. We argue that women and men have different dominant narratives about the reasons why people discriminate against people of their... View Details
Keywords: Gender Discrimination; Organizations; Prejudice and Bias; Gender; Perception
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Tost, Leigh Plunkett, Ashley E. Hardin, and Francesca Gino. "Different Roots, Different Fruits: Gender-Based Differences in Cultural Narratives about Perceived Discrimination Produce Divergent Psychological Consequences." Academy of Management Journal 65, no. 6 (December 2022): 1804–1834.
  • June 1994
  • Article

Flexible Budgeting in an Activity-Based Costing Framework

By: Robert S. Kaplan
Keywords: Budgets and Budgeting; Framework
Citation
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Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104–109.
  • 2003
  • Working Paper

Market Discipline in the Thrift Industry and the Cost of Deposit Insurance

By: Benjamin C. Esty and C. Y. Baldwin
Citation
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Esty, Benjamin C., and C. Y. Baldwin. "Market Discipline in the Thrift Industry and the Cost of Deposit Insurance." Harvard Business School Working Paper, No. 93-029, January 2003.
  • 2009
  • Case

Midland Energy Resources, Inc.: Cost of Capital: Brief Case No. 4129.

By: Timothy A. Luehrman and Joel L. Heilprin
The senior vice president of project finance for a global oil and gas company must determine the weighted average cost of capital for the company as a whole and each of its divisions as part of the annual capital budgeting process. The case uses comparable companies to... View Details
Keywords: Capital Budgeting; Cost of Capital; Energy Industry
Citation
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Luehrman, Timothy A., and Joel L. Heilprin. "Midland Energy Resources, Inc.: Cost of Capital: Brief Case No. 4129." Watertown, MA: Harvard Business Publishing Case, 2009.
  • 1998
  • Working Paper

The Consequences of Labour Market Flexibility: Panel Evidence Based on Survey Data

By: Rafael Di Tella and Robert MacCulloch
Citation
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Di Tella, Rafael, and Robert MacCulloch. "The Consequences of Labour Market Flexibility: Panel Evidence Based on Survey Data." Harvard Business School Working Paper, No. 99-065, December 1998.
  • 1990
  • Other Unpublished Work

The High Price of Land and the Low Cost of Capital: Theory and Evidence from Japan

By: David S. Scharfstein, Anil Kashyap and David Weil
Keywords: Cost of Capital; Japan
Citation
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Scharfstein, David S., Anil Kashyap, and David Weil. "The High Price of Land and the Low Cost of Capital: Theory and Evidence from Japan." August 1990.
  • 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
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Hawkins, David F., Vincent Marie Dessain, and Andrew Barron. "Silic (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 108-030, September 2007. (Revised January 2008.)
  • September 2004
  • Article

Relative Explanatory Power of Agency Theory and Transaction Cost Analysis in German Salesforces

By: Manfred Krafft, Sönke Albers and Rajiv Lal
Keywords: Theory; Cost; Sales; Employees; Germany
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Krafft, Manfred, Sönke Albers, and Rajiv Lal. "Relative Explanatory Power of Agency Theory and Transaction Cost Analysis in German Salesforces." International Journal of Research in Marketing 21, no. 3 (September 2004): 265–283.
  • 06 Jul 2016
  • What Do You Think?

How Do We Pay for the Costs of Globalization?

Should We Encourage the Redistribution of Benefits of Globalization? If So, How? The benefits of globalization outweigh the costs. But the costs are not being distributed equitably among investors, workers, consumers, View Details
Keywords: by James L. Heskett; Manufacturing
  • Article

Research: The Cost of a Single U.S. Immigration Restriction

By: Dany Bahar, Prithwiraj Choudhury and Britta Glennon
On June 22, 2020, President Trump passed an Executive Order drastically cutting the number of highly skilled international workers eligible for non-immigrant visas to the U.S. To quantify the impact of this policy, the authors examined the immediate change in stock... View Details
Keywords: Work Visas; H1-B; Restriction; Impact; Immigration; Governing Rules, Regulations, and Reforms; Cost; Economy
Citation
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Bahar, Dany, Prithwiraj Choudhury, and Britta Glennon. "Research: The Cost of a Single U.S. Immigration Restriction." Harvard Business Review (website) (January 22, 2021).
  • Article

The Cost of Strict Discovery: A Comparison of Manhattan and Brooklyn Criminal Cases

By: Dan Svirsky
Citation
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Svirsky, Dan. "The Cost of Strict Discovery: A Comparison of Manhattan and Brooklyn Criminal Cases." Review of Law & Social Change 38, no. 3 (2014): 523–550.
  • July 2005
  • Article

The Consequences of Labor Market Flexibility: Panel Evidence Based on Survey Data

By: Rafael Di Tella and Robert MacCulloch
We introduce a new data set on hiring and firing restrictions for 21 OECD countries for the period 1984 –1990. The data are based on surveys of business people in the countries covered, so the indices we use are subjective in nature. Controlling for country and time... View Details
Keywords: Job Security Provisions; Subjective Data; Unemployment; Employment; Labor; Markets; Data and Data Sets
Citation
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Di Tella, Rafael, and Robert MacCulloch. "The Consequences of Labor Market Flexibility: Panel Evidence Based on Survey Data." European Economic Review 49, no. 5 (July 2005): 1225–59.
  • 1998
  • Chapter

The Cost of P&C Insurance Company Failures

By: Brian J. Hall and James G. Bohn
Keywords: Insurance; Insolvency and Bankruptcy; Cost; Insurance Industry
Citation
Related
Hall, Brian J., and James G. Bohn. "The Cost of P&C Insurance Company Failures." In The Economics of Property-Casualty Insurance, edited by David Bradford. University of Chicago Press, 1998.
  • July 1989
  • Article

Real Interest Rates and the Cost of Capital: A Comparison of the United States and Japan

By: Timothy A. Luehrman and W. Carl Kester
Keywords: Interest Rates; Cost; Capital; Information; United States; Japan
Citation
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Luehrman, Timothy A., and W. Carl Kester. "Real Interest Rates and the Cost of Capital: A Comparison of the United States and Japan." Japan and the World Economy 1, no. 3 (July 1989): 279–301.
  • May 1991
  • Case

Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)

By: Robert S. Kaplan
Keywords: Money
Citation
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Related
Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)." Harvard Business School Case 191-094, May 1991.
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