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  • 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
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  • 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
Keywords: Colleges, Universities, and Professional Schools; Educational Services
  • 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
  • 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
  • 2015
  • Working Paper

Politically Connected Firms and SEC Comment Letters

By: Jonas Heese, Mozaffar Khan and Karthik Ramanna
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  • 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
  • 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
Keywords: Environmental Sustainability; Environmental Accounting; Supply Chain; Consumer Behavior
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  • 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
Keywords: Standards; Accounting Audits; Accounting Industry; United States
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  • 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
  • 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
  • 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
Keywords: Julia Hanna, Christine Lejeune, Dan Morrell, and April White
  • 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
  • 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
  • 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
  • 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
  • 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
  • 20 Jan 2015
  • First Look

First Look: January 20

to have higher academic achievement and experience greater acceptance by their peers in adolescence. Despite this positive influence on educational outcomes, it is still unclear why some children are more prosocial than others in school.... View Details
Keywords: Sean Silverthorne
  • 31 Jul 2012
  • First Look

First Look: July 31

perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes will favor investment by firms that can finance internally. Using an international panel with many changes in payout... View Details
Keywords: Carmen Nobel
  • 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