Filter Results:
(234)
Show Results For
- All HBS Web
(234)
- News (28)
- Research (196)
- Events (3)
- Multimedia (3)
- Faculty Publications (118)
Show Results For
- All HBS Web
(234)
- News (28)
- Research (196)
- Events (3)
- Multimedia (3)
- Faculty Publications (118)
- 2015
- Working Paper
A History of 'Reliability' in the FASB's Conceptual Statement No. 8
By: Karthik Ramanna
- July 2012
- Supplement
Caijing Magazine: Video Interview with Wang Boming
By: Karthik Ramanna
Ramanna, Karthik. "Caijing Magazine: Video Interview with Wang Boming ." Harvard Business School Video Supplement 113-701, July 2012.
- July 2008
- Supplement
The Politics and Economics of Accounting for Goodwill at Cisco Systems (A) and (B) (CW)
By: Karthik Ramanna
Keywords: Goodwill Accounting
- 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.
- 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.)
- November 22, 2015
- Editorial
Ruling From the Shadows
By: Karthik Ramanna
Ramanna, Karthik. "Ruling From the Shadows." New York Times (November 22, 2015), SR6. (Sunday Review.)
- October 2012
- Supplement
Against the Grain: Jim Teague in Tanzania (B)
By: Karthik Ramanna
Ramanna, Karthik. "Against the Grain: Jim Teague in Tanzania (B)." Harvard Business School Supplement 113-042, October 2012.
- 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
Ramanna, Karthik. "Against the Grain: Jim Teague in Tanzania (A)." Harvard Business School Case 112-069, March 2012. (Revised October 2012.)
- 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
Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Harvard Business School Working Paper, No. 12-021, September 2011. (Revised July 2012, October 2012.)
- January 2010
- Teaching Note
The Future of Financial Reporting (TN)
By: Karthik Ramanna
Teaching Note for [110701]. View Details
- 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
Ramanna, Karthik. "The Future of Financial Reporting." Harvard Business School Multimedia/Video Case 110-701, January 2010.
- July 2008
- Supplement
The Politics and Economics of Accounting for Goodwill at Cisco Systems (A) and (B) Teaching Note (CW)
By: Karthik Ramanna