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  • 26 Nov 2013
  • First Look

First Look: November 26

workforce is not a quick fix to control costs or improve the quality of care. A poorly planned redesign can even result in increased costs and decreased quality. Changes in skill mix and role definitions should be preceded by a detailed... View Details
Keywords: Sean Silverthorne
  • 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.... View Details
Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting
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  • 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... View Details
Keywords: Fair Value Accounting; Goodwill Accounting; Standards; Agency Theory
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  • 18 Oct 2011
  • First Look

First Look: October 18

attempt to answer the latter question by attempting to institutionalize empathy as part of its delivery of care. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/612031-PDF-ENG China or the World? A Financial Reporting Strategy... 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... View Details
Keywords: Leadership; Crime and Corruption; Government and Politics; Social and Collaborative Networks; Blogs; Information Industry; Russia
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  • 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
  • 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... View Details
Keywords: Crime and Corruption; Internet and the Web; Ethics; Service Industry; India
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  • 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 2013 (Revised January 2015)
  • Technical Note

Business and Government: Campaign Contributions and Lobbying in the United States

By: Karthik Ramanna, Sandra J. Sucher and Ian McKown Cornell
This note on business-government relations introduces students to the state of campaign contributions and lobbying by corporations in the United States. The note develops two hypotheses as to the impact of corporate political engagement: (i) a vehicle to facilitate... View Details
Keywords: Political Economy; Business and Government Relations; Government and Politics; Public Administration Industry; United States
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  • 28 Sep 2010
  • First Look

First Look: September 28, 2010

Review (forthcoming) Abstract Companies in Victorian Britain operated in a laissez-faire legal environment from the perspective of outside investors, implying that such investors were not protected by the legal system. This article seeks... View Details
Keywords: Sean Silverthorne
  • 13 Jul 2010
  • First Look

First Look: July 13

matching candidates are attractive by reducing the competition among agents on the same side of the market. An agent who sees fewer candidates knows that these candidates also see fewer potential matches, and so are more likely to accept... View Details
Keywords: Martha Lagace
  • 21 Jun 2011
  • First Look

First Look: June 21

characterizes the financial world. They also overlook the role of natural selection. To be sure, natural selection in the financial world is not exactly analogous to the processes first described by Darwin and elaborated on View Details
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... View Details
Keywords: Capitalism; Lobbying; Leadership; Economic Systems; Managerial Roles; Business and Government Relations
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  • 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... View Details
Keywords: Market Design; Economic Systems; Managerial Roles; Government and Politics
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  • 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)... View Details
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
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  • 15 May 2012
  • First Look

First Look: May 15

the market by setting the welfare-maximizing level of trade when the difference in the degree of asymmetric information between buyers and sellers is significant. However, if this difference is below a certain threshold, then even the... View Details
Keywords: Carmen Nobel
  • 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
  • 23 Dec 2014
  • First Look

First Look: December 23

quantitative implications match a range of moments not targeted in the estimation quite well. We then characterize the optimal policy path implied by the model and our estimates. Optimal policy makes heavy use of research subsidies as... View Details
Keywords: Carmen Nobel
  • 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) Abstract We investigate the effect of... View Details
Keywords: Sean Silverthorne
  • 2017
  • Other Unpublished Work

Show or Tell?: Behavioral Inventory Response to an East African Mobile Money Field Experiment

By: Jason Acimovic, Chris Parker, David F. Drake and Karthik Balasubramanian
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