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  • 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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  • 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
  • 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
Keywords: Climate Change; Environmental Accounting; Environmental Regulation
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  • 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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  • 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
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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
  • 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
  • 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
Keywords: Julia Hanna, Christine Lejeune, Dan Morrell, and April White
  • 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
  • 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
  • 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
  • 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
  • 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