Filter Results
:
(237)
Show Results For
-
All HBS Web
(237)
- News (28)
- Research (196)
- Events (3)
- Multimedia (3)
- Faculty Publications (120)
Show Results For
-
All HBS Web
(237)
- News (28)
- Research (196)
- Events (3)
- Multimedia (3)
- Faculty Publications (120)
- 2015
- Working Paper
Politically Connected Firms and SEC Comment Letters
By: Jonas Heese, Mozaffar Khan and Karthik Ramanna
- July–August 2023
- Article
Accounting for Carbon Offsets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be...
View Details
Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets." Harvard Business Review 101, no. 4 (July–August 2023): 126–137.
- March 2024
- Article
Establishing the Foundation for Carbon Trading Markets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Poor measurement practices and inadequate controls have led to extensive trading of carbon offset instruments that do not materially reduce the supply of atmospheric GHG. We introduce five carbon offset accounting principles, built from fundamental financial-accounting...
View Details
Keywords:
Carbon Offsetting;
Accounting;
Carbon Accounting;
E-liabilities;
Measurement;
Trading;
Environmental Accounting;
Environmental Sustainability
Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Establishing the Foundation for Carbon Trading Markets." Accountability in a Sustainable World Quarterly 2, no. 2 (March 2024): 48–57.
- January 2013 (Revised March 2016)
- Case
The Private Company Council
By: Karthik Ramanna and Luis M. Viceira
Financial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body—the Private Company Council—to determine separate GAAP for private companies. PCC advocates—including the US Chamber of Commerce—argue that...
View Details
Keywords:
FASB;
Lobbying;
Political Economy;
Accounting;
Government and Politics;
Leadership;
Financial Markets;
Accounting Industry;
Financial Services Industry;
Public Administration Industry
Ramanna, Karthik, and Luis M. Viceira. "The Private Company Council." Harvard Business School Case 113-045, January 2013. (Revised March 2016.)
- April 3, 2023
- Article
Getting a Clearer View of Your Company’s Carbon Footprint
By: Robert S. Kaplan, Karthik Ramanna and Stefan Reichelstein
E-liability accounting is a new technique that will help customers factor in a product’s environmental footprint into their purchasing decisions and will help create a competition dynamic that leads to reduced carbon outputs. This article describes two pilot studies—by...
View Details
Kaplan, Robert S., Karthik Ramanna, and Stefan Reichelstein. "Getting a Clearer View of Your Company’s Carbon Footprint." Harvard Business Review Digital Articles (April 3, 2023).
- 01 Sep 2015
- News
Alumni and Faculty Books for September 2015
learning to ask the right questions and learning to understand yourself. Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy by Karthik...
View Details
- 31 Mar 2009
- First Look
First Look: March 31, 2009
performance after they go public. These results stem from the professional ownership, tighter monitoring, and reputational considerations exhibited by PE sponsors. Download the paper: http://www.hbs.edu/research/pdf/09-104.pdf Elections...
View Details
Keywords:
Martha Lagace
- 2013
- Working Paper
The Auditing Oligopoly and Lobbying on Accounting Standards
By: Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as manifest in their lobbying preferences on accounting standards. We...
View Details
Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury. "The Auditing Oligopoly and Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 13-054, December 2012. (Revised August 2013.)
- 24 Nov 2009
- First Look
First Look: Nov. 24
of adult life stage theory and summarizes Daniel Levinson's research findings on the adult development of men and women. Purchase this note: http://cb.hbsp.harvard.edu/cb/product/809097-PDF-ENG Choosing a GAAP for Canada Karthik View Details
Keywords:
Martha Lagace
- 01 Sep 2012
- News
Markets’ Moral Limits
Economics has lately “wandered” from its traditional study of phenomena such as business cycles and is now about commoditization, incentives, and “principles by which people make decisions,” declared Harvard government professor and...
View Details
- August 2017
- Article
Is the SEC Captured? Evidence from Comment-Letter Reviews
By: Jonas Heese, Mozaffar Khan and Karthik Ramanna
SEC oversight of publicly listed firms ranges from comment letter (CL) reviews of firms’ reporting compliance to pursuing enforcement actions against violators. Prior literature finds that firm political connections (PC) negatively predict enforcement actions,...
View Details
Keywords:
Comment Letters;
Political Connections;
Regulatory Capture;
SEC Enforcement;
Government Administration;
Business and Government Relations;
Government and Politics
Heese, Jonas, Mozaffar Khan, and Karthik Ramanna. "Is the SEC Captured? Evidence from Comment-Letter Reviews." Journal of Accounting & Economics 64, no. 1 (August 2017). (Revised June 2017.)
- 15 Jun 2010
- First Look
First Look: June 15
Conservative? Towards a Theory of the Role of Standard Setters in Standard Setting Authors:Abigail McIntosh Allen and Karthik Ramanna Abstract We investigate the role of standard setters in a standard...
View Details
Keywords:
Martha Lagace
- 15 Dec 2015
- News
The Year in Ideas 2015
have a big impact on the economy, says Associate Professor Karthik Ramanna in his new book, Political Standards. With a small pool of qualified experts who set the standards—experts who often have a...
View Details
- 02 Nov 2010
- First Look
First Look: November 2, 2010
revisit the idea of investing in cleantech." Purchase this case:http://cb.hbsp.harvard.edu/cb/product/811009-PDF-ENG Leadership in Corporate Reporting Policy at Tata Steel Karthik Ramanna and Rachna...
View Details
Keywords:
Sean Silverthorne
- 16 Jun 2009
- First Look
First Look: June 16
research. We test this assertion by analyzing studies of negotiation published in top peer-reviewed management, psychology, sociology, and industrial relations journals from 1990 to 2005. Our findings reveal a continuum of open-systems to...
View Details
Keywords:
Martha Lagace
- 15 Jan 2013
- First Look
First Look: January 15
Paper: http://www.hbs.edu/faculty/Publication%20Files/Coming%20Through%20in%20a%20Crisis_1ffcaae3-d616-47f1-875b-de4b09d97b65.pdf When the Crowd Fights Corruption Authors:Healy, Paul M., and Karthik Ramanna...
View Details
Keywords:
Sean Silverthorne
- 26 Apr 2011
- First Look
First Look: April 26
the sale of insurance products). Moreover, the use of CLV information did not have a negative impact on pricing, as some of the literature suggests, nor on default risk, indicating that managers increased sales to more profitable customers View Details
Keywords:
Sean Silverthorne
- 08 May 2012
- First Look
First Look: May 8
case:http://cb.hbsp.harvard.edu/cb/product/712447-PDF-ENG Caijing Magazine (A) Karthik Ramanna and G.A. DonovanHarvard Business School Case 112-028 In late 2009, Wang Boming, publisher of Caijing Magazine,...
View Details
Keywords:
Carmen Nobel
- 20 Mar 2012
- First Look
First Look: March 20
economic actors. Capitalist competition takes place in markets that exist in legal and regulatory frameworks and are governed by a political authority with the power and legitimacy to empower as well as regulate behavior and punish...
View Details
Keywords:
Sean Silverthorne
- 13 Oct 2015
- First Look
October 13, 2015
David Laibson, and Brigitte C. Madrian Abstract—Can governments increase private savings by taxing savings up front instead of in retirement? Roth 401(k) contributions are not tax-deductible in the contribution year, but withdrawals in...
View Details