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Show Results For
- All HBS Web
(7,296)
- People (5)
- News (1,297)
- Research (5,208)
- Events (45)
- Multimedia (62)
- Faculty Publications (3,409)
- 2023
- Working Paper
Causes and Consequences of State Violence against Civilians: The Rohingya of Myanmar
By: C. Austin Davis, Paula Lopez-Pena, A. Mushfiq Mobarak and Jaya Wen
The Rohingya crisis is a severe, ongoing conflict involving large-scale violence and forced displacement, yet its causes are contested and its consequences lack systematic documentation. We marshal a variety of existing and original data to shed light on its drivers,... View Details
Keywords: War; Conflict and Resolution; Motivation and Incentives; Developing Countries and Economies; Myanmar
Davis, C. Austin, Paula Lopez-Pena, A. Mushfiq Mobarak, and Jaya Wen. "Causes and Consequences of State Violence against Civilians: The Rohingya of Myanmar." Working Paper, August 2023.
- April 2011
- Article
Ownership Structure and the Cost of Corporate Borrowing
By: Chen Lin, Yue Ma, Paul Malatesta and Yuhai Xuan
This article identifies an important channel through which excess control rights affect firm value. Using a new, hand-collected data set on corporate ownership and control of 3,468 firms in 22 countries during the 1996-2008 period, we find that the cost of debt... View Details
Keywords: Borrowing and Debt; Cash Flow; Cost; Financing and Loans; Governance Controls; Ownership Stake; Business and Shareholder Relations
Lin, Chen, Yue Ma, Paul Malatesta, and Yuhai Xuan. "Ownership Structure and the Cost of Corporate Borrowing." Journal of Financial Economics 100, no. 1 (April 2011): 1–23. (Lead Article. First Place Winner of the 2011 Jensen Prize for the Best Paper in the Areas of Corporate Finance and Organizations published in the Journal of Financial Economics.)
- February 1997 (Revised July 2001)
- Background Note
Introduction to Activity-Based Costing
By: Robert S. Kaplan
Introduces the fundamental notions of activity-based costing (ABC). Motivates ABC by means of a simple example, a single and a diversified pen factory. Proceeds to show how ABC assigns costs more accurately to products and customers by: 1) identifying the activities... View Details
Keywords: Activity Based Costing and Management
Kaplan, Robert S. "Introduction to Activity-Based Costing." Harvard Business School Background Note 197-076, February 1997. (Revised July 2001.)
- October 2016 (Revised March 2022)
- Background Note
Cost Variance Analysis
By: Robert S. Kaplan and Susanna Gallani
This note was written to provide students with fundamental concepts and methods for the analysis of cost variances. It focuses on the decomposition of cost variances into price, quantity, and mix variance components, an approach that allows students to identify the... View Details
Keywords: Cost Accounting
Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised March 2022.)
- May 1997
- Article
Positive Illusions About Oneself and One's Group: Antecedents and Consequences
By: J. Polzer, R. Kramer and M. Neale
Polzer, J., R. Kramer, and M. Neale. "Positive Illusions About Oneself and One's Group: Antecedents and Consequences." Small Group Research 28 (May 1997): 243–266.
- August 1994
- Case
Komatsu Ltd. (B): Profit Planning and Product Costing
Describes Komatsu's profit planning and product costing systems. Komatsu can boast a high degree of employee dedication to achieving its profit plan. Also explores the logic behind the design of a new cost system at Komatsu that is less accurate at the product level... View Details
Cooper, Robin. "Komatsu Ltd. (B): Profit Planning and Product Costing." Harvard Business School Case 195-061, August 1994.
- March 2013
- Article
Financial Development, Fixed Costs and International Trade
Exporting firms face significant up-front costs in product design, marketing, and distribution, which likely would be difficult to finance externally. We argue that a developed financial system can facilitate exports, and we test three implications. First, a more... View Details
Becker, Bo, David Greenberg, and Jinzhu Chen. "Financial Development, Fixed Costs and International Trade." Review of Corporate Finance Studies 2, no. 1 (March 2013): 1–28.
- 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.)
- 2019
- Report
Expressive Voting and Its Costs
By: Vincent Pons, Clémence Tricaud and Vestal McIntyre
Pons, Vincent, Clémence Tricaud, and Vestal McIntyre. "Expressive Voting and Its Costs." IPP Policy Brief, Nº40, Institut des Politiques Publiques, May 2019.
- March 2013
- Article
The Unintended Consequences of Ownership Transfer Planning
By: Josh Baron and Marion McCollom Hampton
The article discusses the challenges of passing down family businesses across generations, highlighting complexities in executive succession and estate planning. It emphasizes how emotional factors, complicated family dynamics, and unintended consequences influence... View Details
Keywords: Estate Planning; Family Business; Family and Family Relationships; Management Succession; Family Ownership; Manufacturing Industry; Financial Services Industry; Education Industry; Fashion Industry
Baron, Josh, and Marion McCollom Hampton. "The Unintended Consequences of Ownership Transfer Planning." Trust & Estates 152, no. 3 (March 2013): 52–56.
- Research Summary
Cost Management Systems
By: Robert S. Kaplan
Robert S. Kaplan continues to explore the design and use of activity-based cost management systems for manufacturing and service companies. His most recent work, done collaboratively with Professor Michael E. Porter, applies time-driven activity-based costing (TDABC)... View Details
- 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.)
- 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
- December 2023
- Article
Advances in Power-to-Gas Technologies: Cost and Conversion Efficiency
By: Gunther Glenk, Philip Holler and Stefan Reichelstein
Widespread adoption of hydrogen as an energy carrier is widely believed to require continued advances in Power-to-Gas (PtG) technologies. Here we provide a comprehensive assessment of the dynamics of system prices and conversion efficiency for three currently prevalent... View Details
Keywords: Clean Technology; Green Hydrogen; Carbon Emissions; Decarbonization; Learning By Doing; Environment; Energy; Environmental Accounting; Environmental Management; Sustainable Cities; Cost Accounting; Innovation and Management; Technology Adoption; Energy Policy; Engineering; Green Technology; Energy Industry; Utilities Industry; Industrial Products Industry; Manufacturing Industry; Transportation Industry; North America; South America; Africa; Europe; Asia
Glenk, Gunther, Philip Holler, and Stefan Reichelstein. "Advances in Power-to-Gas Technologies: Cost and Conversion Efficiency." Energy & Environmental Science 16, no. 12 (December 2023): 6058–6070.
- 2018
- Book
High-Skilled Migration to the United States and Its Economic Consequences
By: Gordon H. Hanson, William R. Kerr and Sarah Turner
Immigration policy is one of the most contentious public policy issues in the United States today. High-skilled immigrants represent an increasing share of the U.S. workforce, particularly in science and engineering fields. These immigrants affect economic growth,... View Details
Hanson, Gordon H., William R. Kerr and Sarah Turner, eds. High-Skilled Migration to the United States and Its Economic Consequences. Chicago, IL: University of Chicago Press, 2018.
- 2007
- Working Paper
Digital Interactivity: Unanticipated Consequences for Markets, Marketing, and Consumers
By: John A. Deighton and Leora Kornfeld
The digital interactive transformation in marketing is not unfolding, as many thought it would, on the model of direct marketing. That model anticipated that digital media using rich profiling data would intrude marketing messaging more deeply and more precisely into... View Details
Keywords: Communication Intention and Meaning; Interactive Communication; Marketing Communications; Consumer Behavior; Social and Collaborative Networks; Internet and the Web
Deighton, John A., and Leora Kornfeld. "Digital Interactivity: Unanticipated Consequences for Markets, Marketing, and Consumers." Harvard Business School Working Paper, No. 08-017, September 2007.
- 2018
- Chapter
Transportation Cost and the Geography of Foreign Investment
By: Laura Alfaro and Maggie Chen
Falling transportation costs and rapid technological progress in recent decades have precipitated an explosion of cross-border flows in goods, services, investments, and ideas led by multinational firms. Extensive research has sought to understand the geographic... View Details
Alfaro, Laura, and Maggie Chen. "Transportation Cost and the Geography of Foreign Investment." In Handbook of International Trade and Transportation, edited by Bruce Blonigen and Wesley W. Wilson. Edward Elgar Publishing, 2018.
- 28 Sep 2007
- Working Paper Summaries
Digital Interactivity: Unanticipated Consequences for Markets, Marketing, and Consumers
Keywords: by John A. Deighton & Leora Kornfeld
Causes and Consequences of Firm Disclosures of Anticorruption Efforts
Multinationals frequently operate in locations where laws against corruption are not widely enforced. We examine ratings of self-reported anticorruption efforts for 480 multinationals to better understand what factors underlie their efforts and their performance... 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
Sucher, Sandra J., Marilyn Morgan Westner, and Christopher Diak. "Economic Analysis: The Hidden Costs of Layoffs and Managing Staff Reductions." Harvard Business School Background Note 323-073, March 2023. (Revised December 2023.)