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Show Results For
- All HBS Web
(7,495)
- People (5)
- News (1,294)
- Research (5,247)
- Events (46)
- Multimedia (63)
- Faculty Publications (3,469)
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- 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.
- 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.
- Other Unpublished Work
The Structure of Option Repricings: Determinants and Consequences
By: Fabrizio Ferri
- 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.
- March 2025
- Teaching Note
Unintended Consequences of Algorithmic Personalization
By: Ayelet Israeli and Eva Ascarza
Teaching Note for HBS Case No. 524-052. View Details
- September 2016
- Article
Value Based Care and Bundled Payments: Anesthesia Care Costs for Outpatient Oncology Surgery Using Time-driven Activity-based Costing
By: Katy E. French, Alexis B. Guzman, Augustin C. Rubio, John C. Frenzel and Thomas Feeley
Background:
With the movement towards bundled payments, stakeholders should know the true cost of the care they deliver. Time-driven activity-based costing (TDABC) can be used to estimate costs for each episode of care. In this analysis, TDABC is used to both... View Details
French, Katy E., Alexis B. Guzman, Augustin C. Rubio, John C. Frenzel, and Thomas Feeley. "Value Based Care and Bundled Payments: Anesthesia Care Costs for Outpatient Oncology Surgery Using Time-driven Activity-based Costing." Healthcare: The Journal of Delivery Science and Innovation 4, no. 3 (September 2016): 173–180.
- 2012
- Article
The Cost and Timing of Financial Distress
By: Christopher Parsons
Assessments of the trade-off theory have typically compared the present value of tax benefits to the present value of bankruptcy costs. We verify that this comparison overwhelmingly favors tax benefits, suggesting that firms are under-leveraged. However, when we... View Details
Parsons, Christopher. "The Cost and Timing of Financial Distress." Journal of Financial Economics 105, no. 1 (July 2012): 62–81.
- October 2011
- Article
Under Threat: Responses to and the Consequences of Threats to Individuals' Identities
I review and reconceptualize identity threat, defining it as an experience appraised as indicating potential harm to the value, meanings, or enactment of an identity. I also develop a theoretical model and propositions that generate insights into how individuals... View Details
Petriglieri, Jennifer L. "Under Threat: Responses to and the Consequences of Threats to Individuals' Identities." Academy of Management Review 36, no. 4 (October 2011).
- April 2006 (Revised November 2020)
- Background Note
Time-Driven Activity-Based Costing
By: Robert S. Kaplan
Introduces the role for time-driven activity-based costing. Identifies the value from an accurate costing model, describes the difficulties of traditional ABC, and illustrates how time-driven ABC provides a simpler and more powerful method. View Details
Kaplan, Robert S. "Time-Driven Activity-Based Costing." Harvard Business School Background Note 106-068, April 2006. (Revised November 2020.)
- March 2016
- Article
Using Quality Improvement Methods and Time-Driven Activity-Based Costing to Improve Value-Based Cancer Care Delivery at a Cancer Genetics Clinic
By: R.Y. Tan, M. Met-Domestici, K. Zhou, A.B. Guzman, S.T. Lim, K.C. Soo, T.W. Feeley and J. Ngeow
Purpose:
To meet increasing demand for cancer genetic testing and improve value-based cancer care delivery, National Cancer Centre Singapore restructured the Cancer Genetics Service in 2014. Care delivery processes were redesigned. We sought to improve access by... View Details
To meet increasing demand for cancer genetic testing and improve value-based cancer care delivery, National Cancer Centre Singapore restructured the Cancer Genetics Service in 2014. Care delivery processes were redesigned. We sought to improve access by... View Details
Keywords: Cancer Treatment; Value Based Health Care; Time-Driven Activity-Based Costing; Health Care and Treatment; Quality; Performance Improvement; Activity Based Costing and Management
Tan, R.Y., M. Met-Domestici, K. Zhou, A.B. Guzman, S.T. Lim, K.C. Soo, T.W. Feeley, and J. Ngeow. "Using Quality Improvement Methods and Time-Driven Activity-Based Costing to Improve Value-Based Cancer Care Delivery at a Cancer Genetics Clinic." Journal of Oncology Practice 12, no. 3 (March 2016): 320–331. (e-Pub 1/2016. PMID: 26759493.)
- 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.
- 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.)
- 2025
- Working Paper
Markups and Cost Pass-through Along the Supply Chain
By: Santiago 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, 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 February 2025.)
- 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
- 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.
- 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.
- 2016
- Working Paper
Consequences to Directors of Shareholder Activism
By: Ian D. Gow, Sa-Pyung Sean Shin and Suraj Srinivasan
Using a comprehensive sample for 2004–2012, we examine the impact of shareholder activist campaigns on the careers of directors of targeted firms. We find that activism is associated with directors being almost twice as likely to leave—and performance-sensitivity of... View Details
Keywords: Shareholder Activism; Hedge Funds; Independent Directors; Director Reputation; Accountability; Shareholder Voting; Voting; Retention; Investment Funds; Management Teams; Investment Activism
Gow, Ian D., Sa-Pyung Sean Shin, and Suraj Srinivasan. "Consequences to Directors of Shareholder Activism." Harvard Business School Working Paper, No. 14-071, February 2014. (Revised May 2016.)
- 2014
- Book
Cost Accounting: A Managerial Emphasis
By: Charles T. Horngren, Srikant M. Datar and Madhav Rajan
Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different... View Details
Horngren, Charles T., Srikant M. Datar, and Madhav Rajan. Cost Accounting: A Managerial Emphasis. 15th ed. Prentice Hall, 2014.
- November 1992 (Revised April 1993)
- Background Note
Accounting for Indirect Costs
By: William J. Bruns Jr.
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to... View Details
Bruns, William J., Jr. "Accounting for Indirect Costs." Harvard Business School Background Note 193-070, November 1992. (Revised April 1993.)