Filter Results:
(5,664)
Show Results For
- All HBS Web
(8,995)
- People (19)
- News (1,766)
- Research (5,664)
- Events (41)
- Multimedia (113)
- Faculty Publications (3,924)
Show Results For
- All HBS Web
(8,995)
- People (19)
- News (1,766)
- Research (5,664)
- Events (41)
- Multimedia (113)
- Faculty Publications (3,924)
Sort by
- 2020
- Working Paper
Private Equity and COVID-19
By: Paul A. Gompers, Steven N. Kaplan and Vladimir Mukharlyamov
We survey more than 200 private equity (PE) managers from firms with $1.9 trillion of assets under management (AUM) about their portfolio performance, decisionmaking and activities during the Covid-19 pandemic. Given that PE managers have significant incentives to... View Details
Keywords: Health Pandemics; Private Equity; Management; Investment Portfolio; Performance; Decision Making; Value Creation
Gompers, Paul A., Steven N. Kaplan, and Vladimir Mukharlyamov. "Private Equity and COVID-19." NBER Working Paper Series, No. 27889, October 2020.
- March 2005 (Revised March 2006)
- Background Note
Activity-Based Costing and Capacity
By: Robert S. Kaplan
Discusses the use of budgeted rather than historical data in an activity-based costing (ABC) model and argues for calculating rates using practical capacity, not actual utilization. An ABC model need not be limited to analysis of historical data. When cost driver rates... View Details
Kaplan, Robert S. "Activity-Based Costing and Capacity." Harvard Business School Background Note 105-059, March 2005. (Revised March 2006.)
- September 2021
- Background Note
DuPont Decomposition of Return on Equity
By: Charles C.Y. Wang and Kaden Chien
Wang, Charles C.Y., and Kaden Chien. "DuPont Decomposition of Return on Equity." Harvard Business School Background Note 122-013, September 2021.
- 20 Dec 2006
- Working Paper Summaries
The Demise of Cost and Profit Centers
Keywords: by Robert S. Kaplan
- July 2022
- Article
Private Equity and COVID-19
By: Paul A. Gompers, Steven N. Kaplan and Vladimir Mukharlyamov
We survey more than 200 private equity (PE) managers from firms with $1.9 trillion of assets under management (AUM) about their portfolio performance, decisionmaking and activities during the Covid-19 pandemic. Given that PE managers have significant incentives to... View Details
Keywords: COVID-19 Pandemic; Health Pandemics; Private Equity; Management; Investment Portfolio; Performance; Decision Making; Value Creation
Gompers, Paul A., Steven N. Kaplan, and Vladimir Mukharlyamov. "Private Equity and COVID-19." Journal of Financial Intermediation 51 (July 2022).
- August 2018
- Case
Enfoca: Private Equity in Peru
By: Victoria Ivashina and Jeffrey Boyar
This case follows Enfoca, Peru’s largest local private equity firm and its portfolio company Maestro, a leading player in Peru’s hardware retail market. Peru’s GDP growth between 2008 and 2014 was the highest of any Latin American country. Growth of the Peruvian middle... View Details
Ivashina, Victoria, and Jeffrey Boyar. "Enfoca: Private Equity in Peru." Harvard Business School Case 219-030, August 2018.
- November 1992
- Article
In Defense of Activity-Based Cost Management
By: Robert S. Kaplan
Keywords: Cost Management
Kaplan, Robert S. "In Defense of Activity-Based Cost Management." Management Accounting (November 1992): 58–63.
- July–August 1977
- Article
Controlling the Costs of Data Services
By: R. L. Nolan
Nolan, R. L. "Controlling the Costs of Data Services." Harvard Business Review 55, no. 4 (July–August 1977).
- April 2017
- Article
Private Equity and Industry Performance
By: Shai Bernstein, Josh Lerner, Morten Sorensen and Per Stromberg
The growth of the private equity industry has spurred concerns about its potential impact on the economy more generally. This analysis looks across nations and industries to assess the impact of private equity on industry performance. Industries where PE funds have... View Details
Bernstein, Shai, Josh Lerner, Morten Sorensen, and Per Stromberg. "Private Equity and Industry Performance." Management Science 63, no. 4 (April 2017): 1198–1213.
- 12 Aug 2009
- Working Paper Summaries
Culture Clash: The Costs and Benefits of Homogeneity
Keywords: by Eric J. Van den Steen
- Article
Lowering the Cost of Bank Recapitalization
By: John C. Coates IV and David S. Scharfstein
Coates, John C., IV, and David S. Scharfstein. "Lowering the Cost of Bank Recapitalization." Yale Journal on Regulation 26, no. 2 (Summer 2009): 373–389.
- November 1991 (Revised August 1994)
- Background Note
Relevant Costs and Revenues
Develops the idea that the relevance of costs and revenues depends on what decisions are under consideration. Revenues and costs are relevant if they would be different under one decision choice than under the other. Teaching purpose: Basic background material for... View Details
Keywords: Decision Choices and Conditions; Cost; Revenue; Framework; Managerial Roles; Risk and Uncertainty
Schleifer, Arthur, Jr. "Relevant Costs and Revenues." Harvard Business School Background Note 892-010, November 1991. (Revised August 1994.)
- Article
The Innovation of Time-Driven Activity-Based Costing
By: Robert S. Kaplan and Steven R. Anderson
Kaplan, Robert S., and Steven R. Anderson. "The Innovation of Time-Driven Activity-Based Costing." Cost Management 21, no. 2 (March–April 2007): 5–15.
- Article
Temporal View of the Costs and Benefits of Self-Deception
By: Zoe Chance, Michael I. Norton, Francesca Gino and Dan Ariely
Researchers have documented many cases in which individuals rationalize their regrettable actions. Four experiments examine situations in which people go beyond merely explaining away their misconduct to actively deceiving themselves. We find that those who exploit... View Details
Keywords: Hindsight Bias; Lying; Motivated Reasoning; Self-enhancement; Social Psychology; Perception; Performance Expectations
Chance, Zoe, Michael I. Norton, Francesca Gino, and Dan Ariely. "Temporal View of the Costs and Benefits of Self-Deception." Proceedings of the National Academy of Sciences 108, no. S3 (September 13, 2011): 15655–15659.
- February 13, 2025
- Article
Research: The Costs of Circumventing Tariffs
By: Jaya Y. Wen, Ebehi Iyoha, Edmund Malesky and Sung-Ju Wu
When tariffs are levied against a specific country, that country might attempt to circumvent the tariff by rerouting products through a third country to avoid the higher taxes. Research in the aftermath of the 2018 U.S.-China trade war examined this phenomenon, finding... View Details
Wen, Jaya Y., Ebehi Iyoha, Edmund Malesky, and Sung-Ju Wu. "Research: The Costs of Circumventing Tariffs." Harvard Business Review Digital Articles (February 13, 2025).
- 1990
- Chapter
Cost of Product and Process Complexity
By: S. Datar, R. Banker, S. Kekre and T. Mukhopadhyay
Datar, S., R. Banker, S. Kekre, and T. Mukhopadhyay. "Cost of Product and Process Complexity." Chap. 9 in Measures for Manufacturing Excellence, edited by Robert S. Kaplan, 269–290. Boston: Harvard Business School Press, 1990.
- 08 May 2006
- Research & Ideas
The Cost of Cutting in Line
Third, installing and operating these emergency counters is costly. In all research on the fairness of prices, customers agree that it is fair to reimburse companies for the cost View Details
Keywords: by Sean Silverthorne
- July 2001 (Revised January 2007)
- Case
Lehman Brothers (C): Decline of the Equity Research Department
By: Ashish Nanda and Boris Groysberg
This case tracks the rapid decline of Lehman Brothers' equity research department from August 1992, when, beset by declining ranking, low morale, and high turnover, firm management decides to clean house and reinvest in building the department. View Details
Keywords: Organizational Change and Adaptation; Business or Company Management; Leadership; Human Resources; Financial Services Industry
Nanda, Ashish, and Boris Groysberg. "Lehman Brothers (C): Decline of the Equity Research Department." Harvard Business School Case 902-003, July 2001. (Revised January 2007.)