Publications

November 2023
Technical Note

How Decentralized are Layer 1 Protocols? The Costs and Benefits of Decentralization in the Blockchain Ecosystem

By: Marco Di Maggio

Educators

2020
Working Paper

The Cost of Banking Deserts: Racial Disparities in Access to PPP Lenders and their Equilibrium Implications

By: Jeffrey Wang and David Hao Zhang

Many government support programs for small businesses are designed to pass through banks and credit unions. However, this poses barriers for minority communities that are less connected to financial institutions for obtaining this support. Using the latest program for... View Details

Keywords: Banking Deserts; Minority Communities; Paycheck Protection Program; Banks and Banking; Small Business; Demographics; Race; Government and Politics; Programs

10 Mar 2015
News

UCLA Researchers for the first Time Measure the Cost of Care for a Common Prostate Condition

April 2016 (Revised May 2016)
Case

Hôpital Universitaire de Mirebalais, Partners In Health in Haiti

By: Robert S. Kaplan, Bipin Mistry and Karla Bertrand

The case describes the application of Time-Driven Activity-Based Costing (TDABC) at a new tertiary hospital, operated by Partners in Health in Mirebelais, Haiti. A project team mapped the clinical processes for use in estimating the direct costs of personnel,... View Details

Keywords: Time-Driven Activity-Based Costing; Activity Based Costing and Management; Cost Accounting; Developing Countries and Economies; Health Care and Treatment; Health Industry; Haiti

Educators

March 2025
Article

Do Public Financial Statements Influence Private Equity and Venture Capital Financing?

By: Brian K. Baik, Natalie Berfeld and Rodrigo S. Verdi

We study whether private firm public financial statements influence the probability of raising venture capital (VC) and private equity (PE) financing. In particular, we propose that private firms’ public financial statements can help the VC/PE search process by... View Details

Keywords: Business Economics; Search Costs; Accounting; Venture Capital; Governance; Private Equity; Financial Statements

SSRN

23 Jul 2021
News

The Cost of the Olympics’ ‘Runaway Arms Race’ and New Hope for Student Loan Borrowers in Bankruptcy

December 2015
Teaching Note

Nextel Peru: Emerging Market Cost of Capital (Brief Case)

By: Luis M. Viceira and Joel L. Heilprin

2022
Working Paper

The Effects of Electronic Medical Records on Hospital Utilization Costs

By: Susanna Gallani, Luminita Enache, Xue Guo and Eddie Riedl

17 Jan 2020
News

Health Care Costs Are Rising. Fund Returns Are Less Reliable.

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

Educators

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

Keywords: Pollution; Health Disorders; Energy Industry; Colombia

June 2007
Article

The Speed-Reading Organization: Revving up Finance with Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson

Keywords: Organizations; Finance; Activity Based Costing and Management

Find at Harvard

Article

The Cost Structure, Customer Profitability, and Retention Implications of Self-Service Distribution Channels: Evidence from Customer Behavior in an Online Banking Channel

By: Dennis Campbell and Frances X. Frei

This paper uses the context of online banking to investigate the consequences of employing self-service distribution channels to alter customer interactions with the firm. Using a sample of retail banking customers observed over a 30-month period at a large U.S. bank,... View Details

Keywords: Cost; Service Operations; Distribution Channels; Consumer Behavior; Internet and the Web; Banks and Banking; Technology Adoption; Service Delivery; Market Transactions; Market Participation; Profit; Retail Industry; Banking Industry; United States

Find at Harvard

January 2022 (Revised November 2023)
Supplement

Uber in China (C): The Cost of Success for Didi

By: William C. Kirby and Noah B. Truwit

On June 30, 2021, ride-hailing giant Didi Chuxing (Didi) raised $4.4 billion in its initial public offering (IPO) on the New York Stock Exchange (NYSE), the largest IPO of a Chinese company listed on an American exchange since Alibaba raised $25 billion in 2014.... View Details

Keywords: Uber; Didi Chuxing; Start-up Growth; Regulation; Ride-sharing; Transportation; Business Startups; Business and Government Relations; Cross-Cultural and Cross-Border Issues; Growth and Development; Policy; Competition; Laws and Statutes; Transportation Industry; Technology Industry; China

August 2004
Article

The Costs of Shared Ownership: Evidence From International Joint Ventures

By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.

Keywords: Cost; Ownership; Joint Ventures; Global Range

SSRN

Find at Harvard

15 Oct 2015
News

CEOs beware: Your astronomical salaries may soon cost you customers

05 May 2016
News

The Real Cost of Ignoring Mental Health in the Workplace

2001
Other Unpublished Work

Revisiting Coase's Federal Communications Commission: The Costs of Problematic History

By: David Moss and Michael Fein

Keywords: Government and Politics; United States