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Show Results For
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All HBS Web
(237)
- News (28)
- Research (196)
- Events (3)
- Multimedia (3)
- Faculty Publications (120)
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- 06 Apr 2010
- First Look
First Look: April 6
quality. Download the paper: http://ssrn.com/abstract=1557231 Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment Authors: Karthik Ramanna and Ross L Watts Abstract SFAS 142...
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Martha Lagace
- 2007
- Working Paper
Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting
By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private information on future cash flows, while agency theory predicts...
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Ramanna, Karthik, and Ross L. Watts. "Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting." Harvard Business School Working Paper, No. 08-014, August 2007.
- December 2010
- Article
Implications for GAAP from an Analysis of Positive Research in Accounting
By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner
Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces....
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Keywords:
Fair Value Accounting;
Standards;
International Accounting;
Financial Markets;
Financial Reporting
Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246–286. (Presented at the 2009 Journal of Accounting & Economics Conference.)
- 07 Apr 2009
- First Look
First Look: April 7, 2009
between domestic employment conditions and the growth of foreign operations by American firms have led to calls for increased taxation on foreign operations—the so-called "end to tax breaks for companies that ship our jobs...
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Martha Lagace
- 01 Sep 2009
- First Look
First Look: September 1
Working PapersWhat Should GAAP Look Like? A Survey and Economic Analysis Authors:S.P. Kothari, Karthik Ramanna, and Douglas J. Skinner Abstract Based on extant literature, we articulate a positive theory of GAAP under the assumption...
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Keywords:
Martha Lagace
- 12 Apr 2011
- First Look
First Look: April 12
Handbook for Banking and Governance, edited by James Barth, Chen Lin, and Clas Wihlborg. Cheltenham, U.K.: Edward Elgar Publishing, forthcoming Abstract In this chapter, we examine the characteristics of acquisition of private firms View Details
Keywords:
Sean Silverthorne
- 11 Sep 2012
- First Look
First Look: September 11
they made by history, or do they make it? In Indispensable, Harvard Business School professor Gautam Mukunda offers an enticingly fresh look at how and when individual leaders really can make a difference. View Details
Keywords:
Sean Silverthorne
- June 2012 (Revised March 2014)
- Case
I Paid a Bribe (Dot) Com
By: Karthik Ramanna and Rachna Tahilyani
Anti-corruption web platform "ipaidabribe.com" leverages the transparency and anonymity of the Internet to encourage private citizens in India who have been the victims of corruption to self-report details of bribes paid, including the bribe amount, the name of the...
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Ramanna, Karthik, and Rachna Tahilyani. "I Paid a Bribe (Dot) Com ." Harvard Business School Case 112-078, June 2012. (Revised March 2014.)
- 2013
- Working Paper
Managers and Market Capitalism
By: Rebecca Henderson and Karthik Ramanna
In a capitalist system based on free markets, do managers have responsibilities to the system itself? If they do, should these responsibilities shape their behavior when they are engaging in the political process in an attempt to structure the institutions of...
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- 26 Nov 2013
- First Look
First Look: November 26
Empowerment By: Huckman, Robert S., and Mark A. Kelley M.D. Abstract—No abstract available. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=45889 Working Papers Managers and Market Capitalism By: Henderson, Rebecca M., and View Details
Keywords:
Sean Silverthorne
- February 2012 (Revised June 2012)
- Case
Rospil.info
By: Paul Healy, Karthik Ramanna and Matthew Shaffer
What should business leaders do about corruption? In December 2011, four HBS alumni met to debate how to engage the unprecedented protests against Vladimir Putin's corrupt government, which had erupted in Russia in response to alleged fraud in the recent parliamentary...
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Keywords:
Leadership;
Crime and Corruption;
Government and Politics;
Social and Collaborative Networks;
Blogs;
Information Industry;
Russia
Healy, Paul, Karthik Ramanna, and Matthew Shaffer. "Rospil.info." Harvard Business School Case 112-033, February 2012. (Revised June 2012.)
- 2021
- Working Paper
How to Fix ESG Reporting
By: Robert S. Kaplan and Karthik Ramanna
Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable have asked corporations to take on an added purpose beyond a narrow pursuit of shareholder value. In response, many companies now issue ESG (Environmental, Societal, and Governance)...
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Keywords:
ESG Reporting;
Sustainability;
Corporate Purpose;
Greenhouse Gas;
Activity-Based Costing;
Environmental Sustainability;
Environmental Management;
Corporate Social Responsibility and Impact;
Measurement and Metrics;
Goals and Objectives;
Agreements and Arrangements;
Corporate Accountability
Kaplan, Robert S., and Karthik Ramanna. "How to Fix ESG Reporting." Harvard Business School Working Paper, No. 22-005, July 2021.
- 05 Jul 2011
- First Look
First Look: July 5
prepay for participating merchants' goods and services. Within a model of repeat experience good purchase, we examine two mechanisms by which a discount voucher service can benefit affiliated merchants: price discrimination and...
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Keywords:
Sean Silverthorne
- 12 Oct 2011
- First Look
First Look: October 12
income between two organizations in similar businesses. It can be measured by the "Four Rs" of referrals and retention of employees, returns to labor, and relationships with customers that foster customer referrals and...
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Keywords:
Sean Silverthorne
- 2015
- Working Paper
Service Quality, Inventory and Competition: An Empirical Analysis of Mobile Money Agents in Africa
By: Karthik Balasubramanian and David F. Drake
The use of electronic money transfer through cellular networks ("mobile money") is rapidly increasing in the developing world. The resulting electronic currency ecosystem could improve the lives of the estimated 2 billion people who live on less than $2 a day by...
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Keywords:
Operations Strategy;
Base Of The Pyramid;
Mobile Money;
Inventory Management;
Competition;
Currency;
Service Operations;
Mobile and Wireless Technology
Balasubramanian, Karthik, and David F. Drake. "Service Quality, Inventory and Competition: An Empirical Analysis of Mobile Money Agents in Africa." Harvard Business School Working Paper, No. 15-059, January 2015. (Revised October 2015.)
- 19 Apr 2011
- First Look
First Look: April 19
the answers in ways that are right for you. By asking these questions, you can craft new strategies for staying on top of your game. Publisher's Link:...
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Keywords:
Sean Silverthorne
- 2015
- Other Unpublished Work
Do Managers Have a Role to Play in Sustaining the Institutions of Capitalism?
By: Rebecca Henderson and Karthik Ramanna
In a capitalist system based on free markets, do managers have responsibilities to the system itself? If they do, should these responsibilities shape their behavior when they engage in the political processes that structure the institutions of capitalism? The...
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Keywords:
Capitalism;
Lobbying;
Leadership;
Economic Systems;
Managerial Roles;
Business and Government Relations
Henderson, Rebecca, and Karthik Ramanna. "Do Managers Have a Role to Play in Sustaining the Institutions of Capitalism?" Governance Studies, The Initiative on 21st Century Capitalism, No. 20, Brookings Institution, 2015.
- 05 Jun 2012
- First Look
First Look: June 5
PublicationsTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail M. Allen and Karthik Ramanna Publication:Journal of Accounting & Economics (forthcoming)...
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Keywords:
Sean Silverthorne
- 04 Aug 2009
- First Look
First Look: August 4
http://www.hbs.edu/research/pdf/10-004.pdf What Should GAAP Look Like? A Survey and Economic Analysis (revised) Authors:S.P. Kothari, Karthik Ramanna, and Douglas J. Skinner Abstract Based on extant literature, we articulate a positive...
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Keywords:
Martha Lagace
- 18 Sep 2007
- First Look
First Look: September 18, 2007
http://www.hbs.edu/research/pdf/08-013.pdf Evidence on the Effects of Unverifiable Fair-Value Accounting Authors:Karthik Ramanna and Ross L. Watts Abstract SFAS 142 requires firms to use fair-value estimates to determine goodwill...
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Keywords:
Martha Lagace