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Publications

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  • January 2012 (Revised March 2014)
  • Module Note

Managers and Market Capitalism

By: Rebecca Henderson and Karthik Ramanna
The last thirty years have seen the widespread embrace of market capitalism as not only a highly efficient form of economic organization but also as one that best meets the diversity of human preferences. In large, complex societies, an increasing body of theoretical... View Details
Keywords: Economic Systems; Management
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  • December 2010
  • Supplement

Urban Water Partners (A) Spreadsheet Solutions (CW)

By: Karthik Ramanna and George Serafeim
Teaching Note for Spreadsheet (111701). View Details
Keywords: Performance Evaluation; Accrual Accounting; Financial Statements; Health Industry; Utilities Industry; Dar es Salaam
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  • February 2013
  • Article

Towards an Understanding of the Role of Standard Setters in Standard Setting

By: Abigail M. Allen and Karthik Ramanna
We investigate the effect of standard setters in standard setting: we examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB... View Details
Keywords: FASB; Politics; Relevance; Reliability; Standard Setting; Accounting; Standards; Fair Value Accounting; Government and Politics; Personal Characteristics
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  • June 2012
  • Teaching Note

Deferred Tax Assets in Basel III: Lessons from Japan (TN)

By: David F. Hawkins and Karthik Ramanna
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  • April 2012
  • Article

The Question of IFRS Adoption: A Very Long Engagement

By: Karthik Ramanna and Ross L. Watts
Keywords: Accounting Standards; Political Economy; International Accounting; International Relations
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  • 2018
  • Working Paper

Show or Tell? Improving Agent Decision Making in a Tanzanian Mobile Money Field Experiment

By: Jason Acimovic, Chris Parker, David F. Drake and Karthik Balasubramanian
When workers make operational decisions, the firm's global knowledge and the workers’ domain-specific knowledge complement each other. Oftentimes workers have the final decision-making power. Two key decisions a firm makes when designing systems to support these... View Details
Keywords: Employees; Decision Making; Training; Performance Improvement; Money; Mobile Technology; Developing Countries and Economies; Financial Services Industry
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  • 27 Apr 2010
  • First Look

First Look: April 27

select reimportation of exported ideas. Put otherwise, top North American journals tend to reimport ideas authored (and exported) by select North American scholars in Organizations Studies. Third, we discuss the implications of this... View Details
Keywords: Martha Lagace
  • 2015
  • Working Paper

Politically Connected Firms and SEC Comment Letters

By: Jonas Heese, Mozaffar Khan and Karthik Ramanna
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  • 16 Mar 2010
  • First Look

First Look: March 16

routinely think about the problem. We conclude by exploring implications of this finding for professional conduct and public policy.   Working PapersImplications for GAAP from an Analysis of Positive Research in Accounting Authors:S.P.... View Details
Keywords: Martha Lagace
  • 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
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  • 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
  • 2014
  • Working Paper

Return on Political Investment in the American Jobs Creation Act of 2004

By: Hui Chen, Katherine Gunny and Karthik Ramanna
Prior literature raises a "puzzle" of high rates of return on corporate political investment, but evidence for this puzzle is largely descriptive in nature. We exploit the setting of the American Jobs Creation Act's passage in 2004 to provide more robust estimates of... View Details
Keywords: Accounting; Business and Government Relations; Corporate Finance; United States
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  • 12 Mar 2013
  • First Look

First Look: March 12

http://www.ssireview.org/articles/entry/chinas_quest_to_adopt_electric_vehicles Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support Authors:Ramanna, Karthik Publication:Harvard Business Review Abstract For... View Details
Keywords: Sean Silverthorne
  • 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
  • 02 Feb 2010
  • First Look

First Look: Feb. 2

achieve actionable transparency by embedding their design in a centralized system with a shared design language and near-real-time updating, where everyone with an interest in improving the design has the right and the means to act on it.... View Details
Keywords: Martha Lagace
  • July 3, 2020
  • Editorial

Was sich nach dem Wirecard-Skandal ändern muss

By: Jonas Heese and Karthik Ramanna
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  • February 2016
  • Supplement

The Maggi Noodle Safety Crisis in India (C)

By: Karthik Ramanna and Radhika Kak
The local government in Delhi has ordered a ban on Nestlé's flagship product in India—Maggi Noodles, citing excessive lead content per government lab tests. Nestlé disputes the government tests, noting that internal and third-party tests show the product to be safe.... View Details
Keywords: Multinationals; Globalization; Regulation; Customer Relations; Business And Government; Safety; Leadership; Food; Multinational Firms and Management; Governance Compliance; Crisis Management; Customer Focus and Relationships; Business and Government Relations; Food and Beverage Industry; Delhi
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  • June 2012
  • Teaching Note

China or the World? A Financial Reporting Strategy for Hong Kong's Capital Markets (TN)

By: Karthik Ramanna and Gwen Yu
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  • December 2010
  • Supplement

Urban Water Partners (B) Spreadsheet Supplement (CW)

By: Karthik Ramanna and George Serafeim
Solution to spreadsheet 111704. View Details
Keywords: Food and Beverage Industry; Dar es Salaam
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  • August 2010 (Revised December 2010)
  • Supplement

Urban Water Partners (A) (CW)

By: Karthik Ramanna and George Serafeim
The case explores a new venture to bring clean water to Tanzanians who otherwise cannot access or afford it. Management has enough money to get their company through August 2010, but needs more capital. An HBS alum is interested in investing in the company;... View Details
Keywords: Human Needs; Accrual Accounting; Financial Statements; Health Industry; Utilities Industry; Dar es Salaam
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