by Karthik Ramanna - Publications - Faculty & Research

18 Sep 2007
First Look

First Look: September 18, 2007

http://www.hbs.edu/research/pdf/08-013.pdf Evidence on the Effects of Unverifiable Fair-Value Accounting Authors:Karthik Ramanna and Ross L. Watts Abstract SFAS 142 requires firms to use fair-value estimates to determine goodwill... View Details

Keywords: Martha Lagace

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)... View Details

Keywords: Sean Silverthorne

November 2009 (Revised August 2013)
Case

IFRS in China

By: Karthik Ramanna, G.A. Donovan and Nancy Dai

In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions, such as for related party disclosures by state-owned firms, to bring them more into line with Chinese interests.... View Details

Keywords: Financial Reporting; International Accounting; Corporate Disclosure; Standards; State Ownership; Business and Government Relations; China

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01 Mar 2013
News

Faculty Research Online

Accountability Reporting Associate Professor Karthik Ramanna explains three ways to make corporate accountability reports potentially more useful to constituencies that include shareholders, communities,... View Details

06 Mar 2012
First Look

First Look: March 6

productive. The authors have studied when 161 countries adopted 104 technologies over the past 200 years, and they conclude that profound economic advantages-as measured by per capita income-accrue to early adopters of technology. Read... View Details

Keywords: Sean Silverthorne

2015
Working Paper

Service Quality, Inventory and Competition: An Empirical Analysis of Mobile Money Agents in Africa

By: Karthik Balasubramanian and David F. Drake

The use of electronic money transfer through cellular networks ("mobile money") is rapidly increasing in the developing world. The resulting electronic currency ecosystem could improve the lives of the estimated 2 billion people who live on less than $2 a day by... View Details

Keywords: Operations Strategy; Base Of The Pyramid; Mobile Money; Inventory Management; Competition; Currency; Service Operations; Mobile and Wireless Technology

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SSRN

04 Aug 2009
First Look

First Look: August 4

http://www.hbs.edu/research/pdf/10-004.pdf What Should GAAP Look Like? A Survey and Economic Analysis (revised) Authors:S.P. Kothari, Karthik Ramanna, and Douglas J. Skinner Abstract Based on extant literature, we articulate a positive... View Details

Keywords: Martha Lagace

01 Sep 2009
News

Faculty Research Online

Reporting Standards (IFRS) when others do not? In this working paper, Assistant Professor Karthik Ramanna and MIT Sloan School of Management’s Ewa Sletten examine variations in the decision to adopt the IFRS... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services; News, Library, Internet, and Other Services; Information

10 Jun 2008
First Look

First Look: June 10, 2008

Working PapersAccounting Information as Political Currency Authors:Karthik Ramanna and Sugata Roychowdhury Abstract We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004,... View Details

Keywords: Martha Lagace

15 May 2012
First Look

First Look: May 15

Looking back, how should the company's restructuring be assessed? Purchase this case:http://cb.hbsp.harvard.edu/cb/product/811030-PDF-ENG Caijing Magazine (B) Karthik Ramanna and G.A. DonovanHarvard Business... View Details

Keywords: Carmen Nobel

16 Oct 2012
First Look

First Look: October 16

location decisions of these firms upon moving to western Germany were driven by non-economic factors and heuristics rather than existing industrial conditions. Relocating firms increased the likelihood of incumbent failure in destination... View Details

Keywords: Sean Silverthorne

05 Feb 2008
First Look

First Look: February 5, 2008

Working PapersOn Best-Response Bidding in GSP Auctions Authors:Matthew Cary, Aparna Das, Benjamin Edelman, Ioannis Giotis, Kurtis Heimerl, Anna R. Karlin, Claire Mathieu, and Michael Schwarz Abstract How should players bid in keyword auctions such as those used View Details

Keywords: Martha Lagace

November 22, 2015
Editorial

Ruling From the Shadows

By: Karthik Ramanna

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Read Now

October 2012
Supplement

Against the Grain: Jim Teague in Tanzania (B)

By: Karthik Ramanna

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March 2012 (Revised October 2012)
Case

Against the Grain: Jim Teague in Tanzania (A)

By: Karthik Ramanna

Loan officer Jim Teague discovers his agro-processor client has a serious health-code violation just days before a disbursement is due. Proceeding with the loan could jeopardize the health of thousands of customers and put his employer at serious risk. But withholding... View Details

Keywords: Agribusiness; Financing and Loans; Health; Risk Management; Developing Countries and Economies; Agriculture and Agribusiness Industry; Tanzania

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2012
Working Paper

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

Keywords: Integrated Corporate Reporting; For-Profit Firms; Framework; Corporate Accountability; Corporate Governance; Corporate Social Responsibility and Impact; Research; Environmental Sustainability; Social Issues

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SSRN

January 2010
Teaching Note

The Future of Financial Reporting (TN)

By: Karthik Ramanna

Teaching Note for [110701]. View Details

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January 2010
Case

The Future of Financial Reporting

By: Karthik Ramanna

Multimedia/video case on the SEC's work on improvements to financial reporting. Students review topical audio and video from various sources including SEC footage, and interviews with others involved, such as Bob Pozen, (past head of Fidelity and chairman of the SEC's... View Details

Keywords: Fair Value Accounting; Financial Reporting; Financial Management; Performance Improvement

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