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Show Results For
- All HBS Web
(234)
- News (28)
- Research (196)
- Events (3)
- Multimedia (3)
- Faculty Publications (118)
- 01 Dec 2012
- News
Corruption 101
could affect many people. The case, "Against the Grain: Jim Teague in Tanzania," was written by the student (using a pseudonym) under the supervision of HBS associate professor Karthik Ramanna. In a... View Details
- 21 Jun 2011
- First Look
First Look: June 21
Standard Setters in Standard Setting Authors: Abigail M. Allen and Karthik Ramanna Abstract We investigate the idiosyncratic influence of standard setters in standard setting. In particular, we examine how... View Details
Keywords: Sean Silverthorne
- 07 Dec 2010
- First Look
First Look: Dec. 7
Simons. By posing these provocative questions, you identify critical gaps in your strategy execution processes, focus on the most important choices you must make, and understand what's at stake in each one. In this concise guide, Simons... View Details
Keywords: Sean Silverthorne
- 30 Oct 2012
- First Look
First Look: October 30
Michael W. Toffel Publication:Organization Science (forthcoming) Abstract Governments and other organizations often outsource activities to achieve cost savings from market competition. Yet such benefits are often accompanied by poor... View Details
Keywords: Sean Silverthorne
- 23 Dec 2014
- First Look
First Look: December 23
concentration and are correlated with differences in firm performance. Download working paper: http://ssrn.com/abstract=2363528 Return on Political Investment in the American Jobs Creation Act of 2004 By: Chen, Hui, Katherine Gunny, and View Details
Keywords: Carmen Nobel
- 20 Jan 2010
- First Look
First Look: Jan. 20
IFRS in China Karthik Ramanna, G.A. Donovan, and Nancy DaiHarvard Business School Case 110-037 In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific... View Details
Keywords: Martha Lagace
- March 2016
- Teaching Note
The Maggi Noodle Safety Crisis in India (A), (B), and (C)
By: Karthik Ramanna
- 2015
- Working Paper
A History of 'Reliability' in the FASB's Conceptual Statement No. 8
By: Karthik Ramanna
- July 2012
- Supplement
Caijing Magazine: Video Interview with Wang Boming
By: Karthik Ramanna
Ramanna, Karthik. "Caijing Magazine: Video Interview with Wang Boming ." Harvard Business School Video Supplement 113-701, July 2012.
- July 2008
- Supplement
The Politics and Economics of Accounting for Goodwill at Cisco Systems (A) and (B) (CW)
By: Karthik Ramanna
Keywords: Goodwill Accounting
- April 2015 (Revised December 2016)
- Teaching Note
Dylan Pierce at Peninsula Industries
By: Karthik Ramanna
- June 2013
- Teaching Note
Caijing Magazine and Rospil.info Combined Case Discussion
By: Karthik Ramanna
- April 2013
- Article
The International Politics of IFRS Harmonization
By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details
Keywords: Accounting Standards; IASB; IFRS; Politics; International Accounting; Globalization; Standards; Corporate Governance; Canada; China; India
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Accounting, Economics and Law 3, no. 2 (April 2013): 1–46. (Published in a dedicated issue of the journal together with four discussions, including two by the chairpersons of the national accounting standards bodies of France and Japan.)
- Article
A Framework for Research on Corporate Accountability Reporting
By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details
Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Accounting Horizons 27, no. 2 (June 2013): 409–432.
- 2007
- Dissertation
The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
Ramanna, Karthik. "The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting." Ph.D. diss., Massachusetts Institute of Technology (MIT), 2007. (Winner of American Accounting Association. Financial Accounting and Reporting Section. Best Dissertation Award presented by American Accounting Association.)
- August 2008
- Article
The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is... View Details
Keywords: Accounting; Fair Values; Politics; Standard Setting; Fair Value Accounting; Goodwill Accounting; Government Legislation; Agency Theory
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)