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Show Results For
- All HBS Web
(8,678)
- People (19)
- News (1,764)
- Research (5,616)
- Events (40)
- Multimedia (110)
- Faculty Publications (3,844)
- 17 Nov 2017
- Working Paper Summaries
Equity Concerns Are Narrowly Framed
- August 2004 (Revised February 2008)
- Case
Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS
A U.K. real estate firm, required to adopt international accounting standards (IAS) by 2005, must change the reporting of its primary asset (investment property) from the revaluation model under U.K. GAAP to either the cost or fair-value model under IAS. This would... View Details
Keywords: Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; Europe; United Kingdom
Riedl, Edward J. "Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 105-014, August 2004. (Revised February 2008.)
- March 1997 (Revised June 1999)
- Background Note
Using Activity-Based Costing with Budgeted Expenses and Practical Capacity
By: Robert S. Kaplan
Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources. View Details
Kaplan, Robert S. "Using Activity-Based Costing with Budgeted Expenses and Practical Capacity." Harvard Business School Background Note 197-083, March 1997. (Revised June 1999.)
- October 2000
- Article
The Equity Share in New Issues and Aggregate Stock Returns
By: Malcolm Baker and Jeffrey Wurgler
The share of equity issues in total new equity and debt issues is a strong predictor of U.S. stock market returns between 1928 and 1997. In particular, firms issue more equity than debt just before periods of low market returns. The equity share in new issues has... View Details
Keywords: Equity; Borrowing and Debt; Stocks; Markets; Debt Securities; Forecasting and Prediction; Accounting Industry; United States
Baker, Malcolm, and Jeffrey Wurgler. "The Equity Share in New Issues and Aggregate Stock Returns." Journal of Finance 55, no. 5 (October 2000): 2219–57.
- September 2023
- Article
The Health Costs of Dirty Energy: Evidence from the Capacity Market in Colombia
By: Achyuta Adhvaryu, Theresa Molina, Anant Nyshadham, Jorge Tamayo and Nicholas Torres
The health effects of “dirty” (fossil fuel driven) energy production are difficult to measure accurately due to the endogeneity of fuel choice. We exploit an electricity policy in Colombia that generates a price-based trigger for the use of thermal energy sources.... View Details
Adhvaryu, Achyuta, Theresa Molina, Anant Nyshadham, Jorge Tamayo, and Nicholas Torres. "The Health Costs of Dirty Energy: Evidence from the Capacity Market in Colombia." Art. 103116. Journal of Development Economics 164 (September 2023).
- fall 1975
- Article
Investigation and the Significance of Cost Variances: Survey and Extensions
By: Robert S. Kaplan
Keywords: Cost
Kaplan, Robert S. "Investigation and the Significance of Cost Variances: Survey and Extensions." Journal of Accounting Research 13 (fall 1975): 278–296.
- 20 Feb 2018
- News
Electronic Health Records Don’t Reduce Administrative Costs
- 2025
- Working Paper
Markups and Cost Pass-through Along the Supply Chain
By: Santiago E. Alvarez-Blaser, Alberto Cavallo, Alexander MacKay and Paolo Mengano
We study markups and pricing strategies along the supply chain. Our unique dataset combines detailed price and cost information from a large global manufacturer with matched retail prices collected online for the period July 2018 through June 2023. We show that total... View Details
Alvarez-Blaser, Santiago E., Alberto Cavallo, Alexander MacKay, and Paolo Mengano. "Markups and Cost Pass-through Along the Supply Chain." Harvard Business School Working Paper, No. 25-009, August 2024. (Revised January 2025.)
- 20 Feb 2018
- News
EHRs fall short in reducing administrative costs
- Research Summary
Resources, Strategy, and Performance During Industry Replication: The Case of Emerging Markets Private Equity
Competitive dynamics in emerging markets private equity closely resemble those of nascent technology industries. This is because institutional voids undermine core components of the traditional PE business model. I am examining how resources shape strategy... View Details
- January 2024
- Technical Note
Venture Capital and Private Equity Funds: A Primer
By: Jo Tango and Christina Wallace
How do venture capital and private equity funds actually work? This Technical Note covers the "when, who, and how" details:
- "When": fund length, extensions, and when investors can no longer initiate new investments.
- "Who": who is in the General... View Details
Tango, Jo, and Christina Wallace. "Venture Capital and Private Equity Funds: A Primer." Harvard Business School Technical Note 824-123, January 2024.
- April 1989
- Teaching Note
Texas Instruments: Cost of Quality (A) and (B), Teaching Note
By: Robert S. Kaplan
Teaching Note for (9-189-029) and (9-189-111). View Details
Keywords: Texas
- December 1996 (Revised February 2000)
- Background Note
Assigning Support Department Expenses to Production Cost Centers (A)
By: Robert S. Kaplan
Describes the first stage of the two-stage cost assignment process from support/service departments to production cost centers. View Details
Keywords: Cost
Kaplan, Robert S. "Assigning Support Department Expenses to Production Cost Centers (A)." Harvard Business School Background Note 197-046, December 1996. (Revised February 2000.)
- May 1991
- Supplement
Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)
By: Robert S. Kaplan
Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)." Harvard Business School Supplement 191-095, May 1991.
- 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
- 28 Jul 2022
- News
How the cost of living crisis killed the convenience economy
- 01 Sep 2017
- News
Is Private Equity Blockchain’s Killer App?
like your Facebook page. And like Facebook, access to blockchain ledgers can vary: A new profile photo might be accessible to everyone in your social network, while you might grant only your family the ability to see a picture of your... View Details
Keywords: Dan Morrell