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  • August 2008
  • Article

The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting

By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is... View Details
Keywords: Accounting; Fair Values; Politics; Standard Setting; Fair Value Accounting; Goodwill Accounting; Government Legislation; Agency Theory
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  • Article

Thin Political Markets: The Soft Underbelly of Capitalism

By: Karthik Ramanna
"Thin political markets" are the processes through which some of the most complex and critical institutions of our capitalist system are determined—e.g., our accounting-standards infrastructure. In thin political markets, corporate managers are largely... View Details
Keywords: Business And Society; Lobbying; Sustainability; Leadership; Economic Systems; Accounting; Business and Community Relations; Financial Institutions; Business and Government Relations
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  • June 2012
  • Teaching Note

Caijing Magazine (TN)

By: Karthik Ramanna
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  • 2012
  • Working Paper

The International Politics of IFRS Harmonization

By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details
Keywords: Accounting Standards; Globalization; IASB; IFRS; Politics; Financial Reporting; International Accounting; Global Strategy; Corporate Governance; Policy; Government and Politics; Standards; China; India; Canada
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  • March 2011
  • Teaching Note

Leadership in Corporate Reporting Policy at Tata Steel (TN)

By: Karthik Ramanna
Teaching Note for 111028. View Details
Keywords: Private Sector; Emerging Markets; Problems and Challenges; Transition; Steel Industry; India
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  • January 2010
  • Teaching Note

IFRS in China (TN)

By: Karthik Ramanna
Teaching Note for [110037]. View Details
Keywords: Planning; Adoption; State Ownership; Corporate Disclosure; Interests; Economic Growth; Financial Reporting; Standards; Governing Rules, Regulations, and Reforms; Power and Influence; China
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  • 2007
  • Other Unpublished Work

A Strategic Model and Estimation Procedure for Lobbying on Accounting Standard Setting

By: Karthik Ramanna
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  • 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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  • 23 Dec 2014
  • First Look

First Look: December 23

concentration and are correlated with differences in firm performance. Download working paper: http://ssrn.com/abstract=2363528 Return on Political Investment in the American Jobs Creation Act of 2004 By: Chen, Hui, Katherine Gunny, and View Details
Keywords: Carmen Nobel
  • November 22, 2015
  • Editorial

Ruling From the Shadows

By: Karthik Ramanna
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  • 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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  • 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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  • July 2008
  • Supplement

The Politics and Economics of Accounting for Goodwill at Cisco Systems (A) and (B) Teaching Note (CW)

By: Karthik Ramanna
Keywords: Goodwill Accounting; Information Technology; Teaching; Information; Computer Industry; Technology Industry
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  • July 2008
  • Teaching Note

The Politics and Economics of Accounting for Goodwill at Cisco Systems (TN) (A) and (B)

By: Karthik Ramanna
Teaching Note for [109002] and [109003]. View Details
Keywords: Manufacturing Industry; Information Technology Industry; United States
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  • 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
  • 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
  • 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

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