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Show Results For
- All HBS Web
(242)
- News (28)
- Research (198)
- Events (3)
- Multimedia (3)
- Faculty Publications (125)
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- 30 Oct 2012
- First Look
First Look: October 30
Michael W. Toffel Publication:Organization Science (forthcoming) Abstract Governments and other organizations often outsource activities to achieve cost savings from market competition. Yet such benefits are often accompanied by poor... View Details
Keywords: Sean Silverthorne
- 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
- 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
- April 2015 (Revised December 2016)
- Teaching Note
Dylan Pierce at Peninsula Industries
By: Karthik Ramanna
- June 2013
- Teaching Note
Caijing Magazine and Rospil.info Combined Case Discussion
By: Karthik Ramanna
- April 2013
- Article
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; IASB; IFRS; Politics; International Accounting; Globalization; Standards; Corporate Governance; Canada; China; India
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Accounting, Economics and Law 3, no. 2 (April 2013): 1–46. (Published in a dedicated issue of the journal together with four discussions, including two by the chairpersons of the national accounting standards bodies of France and Japan.)
- Article
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
Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Accounting Horizons 27, no. 2 (June 2013): 409–432.
- 2007
- Dissertation
The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
Ramanna, Karthik. "The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting." Ph.D. diss., Massachusetts Institute of Technology (MIT), 2007. (Winner of American Accounting Association. Financial Accounting and Reporting Section. Best Dissertation Award presented by American Accounting Association.)
- 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
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
- 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
Ramanna, Karthik. "Thin Political Markets: The Soft Underbelly of Capitalism." California Management Review 57, no. 2 (Winter 2015): 5–19.
- 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
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Harvard Business School Working Paper, No. 11-132, June 2011. (Revised August 2011, March 2012, August 2012, October 2012. Forthcoming in Accounting, Economics & Law.)
- March 2011
- Teaching Note
Leadership in Corporate Reporting Policy at Tata Steel (TN)
By: Karthik Ramanna
Teaching Note for 111028. View Details
- January 2010
- Teaching Note
IFRS in China (TN)
By: Karthik Ramanna
Teaching Note for [110037]. View Details
- 2007
- Other Unpublished Work
A Strategic Model and Estimation Procedure for Lobbying on Accounting Standard Setting
By: Karthik Ramanna
- 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
- 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
Ramanna, Karthik, Sandra J. Sucher, and Ian McKown Cornell. "Business and Government: Campaign Contributions and Lobbying in the United States." Harvard Business School Technical Note 113-037, March 2013. (Revised January 2015.)
- 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
- 12 Jun 2018
- First Look
New Research and Ideas, June 12, 2018
emergence of political economy and the project of creating market societies. By reconstructing ideas in their historical contexts, I address motivations and contingencies at the very foundations of modernity. Publisher's link:... View Details
Keywords: Dina Gerdeman