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  • 07 Dec 2010
  • Working Paper Summaries

Towards an Understanding of the Role of Standard Setters in Standard Setting

Keywords: by Abigail Allen & Karthik Ramanna; Accounting
  • 01 Jan 2015
  • Working Paper Summaries

Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules

Keywords: by Abigail M. Allen & Reining Petacchi
  • 12 Feb 2015
  • Working Paper Summaries

Auditor Lobbying on Accounting Standards

Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting
  • 16 Apr 2013
  • Working Paper Summaries

The Auditing Oligopoly and Lobbying on Accounting Standards

Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting; Banking
  • 05 Jul 2006
  • Working Paper Summaries

Promoting a Management Revolution in Public Education

Keywords: by Stacey M. Childress, Richard Elmore & Allen S. Grossman; Education
  • 04 Feb 2013
  • Research & Ideas

Are the Big Four Audit Firms Too Big to Fail?

colleagues measured how the big firms lobbied on proposed accounting regulations. His paper, coauthored with HBS doctoral student Abigail M. Allen and Boston College accounting... View Details
Keywords: by Martha Lagace; Accounting
  • 27 Apr 2010
  • First Look

First Look: April 27

  PublicationsRethinking the MBA: Business Education at a Crossroads Authors:Srikant M. Datar, David A. Garvin, and Patrick Cullen Publication:Harvard Business Press, 2010 Abstract : "Business Schools Face Test of Faith."... View Details
Keywords: Martha Lagace
  • 30 Oct 2007
  • First Look

First Look: October 30, 2007

interpretations or recognitions that are new to each of them, thereby helping them recognize problems that are genuinely new. We also show that when communication is too intense, its beneficial aspects give way to the pathologies of "groupthink." We conclude... View Details
Keywords: Sean Silverthorne
  • 2014
  • Working Paper

Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules

By: Abigail Allen and Reining Petacchi
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability increasing provisions embedded in... View Details
Keywords: Accounting; Accounting Industry; United States
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  • September 2022
  • Article

A Spanner in the Works: Category-Spanning Entrants and Audience Valuation of Incumbents

By: Rory M. McDonald and Ryan T. Allen
Previous work has examined how audiences evaluate category-spanning organizations, but little is known about how their entrance affects evaluations of other, proximate organizations. We posit that the emergence of category-spanning entrants signals the advent of an... View Details
Keywords: Emerging Industries; Industry Dynamics; Organization And Management Theory; Technology Strategy; Technology And Innovation Management; Entrepreneurship; Information Technology; Strategy; Management; Theory; Innovation and Management
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  • 27 Sep 2011
  • First Look

First Look: September 27

Structures Authors:Ranjay Gulati and Maxim Sytch Publication:In Palgrave Encyclopedia of Strategic Management/em>, edited by D. Teece and M. Augier. Palgrave Macmillan, forthcoming Abstract During the... View Details
Keywords: Sean Silverthorne
  • 05 Oct 2010
  • First Look

First Look: October 5, 2010

  Working PapersTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail Allen and Karthik Ramanna Abstract We investigate the idiosyncratic influence of standard setters in standard setting. In... View Details
Keywords: Sean Silverthorne
  • 21 Jun 2011
  • First Look

First Look: June 21

Standard Setters in Standard Setting Authors: Abigail M. Allen and Karthik Ramanna Abstract We investigate the idiosyncratic influence of standard setters in standard setting.... View Details
Keywords: Sean Silverthorne
  • 10 Jan 2012
  • First Look

First Look: January 10

within markets: When sentiment is high, future returns are low on relatively difficult to arbitrage and difficult to value stocks. Private capital flows appear to be one mechanism by which sentiment spreads across markets and forms global... View Details
Keywords: Sean Silverthorne
  • 19 Jul 2011
  • First Look

First Look: July 19

case:http://cb.hbsp.harvard.edu/cb/product/311099-PDF-ENG Vehbi Koc and the Making of Turkey's Largest Business Group Geoffrey Jones and Asli M. ColpanHarvard Business School Case 811-081 The case describes the creation of Turkey's... View Details
Keywords: Sean Silverthorne
  • 14 Nov 2006
  • First Look

First Look: November 14, 2006

source software ("OSS"). What drives companies with large, proprietary software portfolios to invest hundreds of millions of dollars in OSS? We approach this question by grouping a sample of OSS projects into clusters and... View Details
Keywords: Sean Silverthorne
  • February 2013
  • Article

Towards an Understanding of the Role of Standard Setters in Standard Setting

By: Abigail M. Allen and Karthik Ramanna
We investigate the effect of standard setters in standard setting: we examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB... View Details
Keywords: FASB; Politics; Relevance; Reliability; Standard Setting; Accounting; Standards; Fair Value Accounting; Government and Politics; Personal Characteristics
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  • 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
  • 31 Jul 2012
  • First Look

First Look: July 31

Interorganizational Conflict Authors:Elizabeth Long Lingo, Colin Fisher, and Kathleen L. McGinn Publication:In Handbook of Conflict Management Research, edited by Neal M. Ashkansy, Oluremi B. Ayoko, and... View Details
Keywords: Carmen Nobel
  • 20 Jan 2015
  • First Look

First Look: January 20

  Publications January 2015 Journal of Economic Behavior & Organization Prosocial Norms in the Classroom: The Role of Self-regulation in Following Norms of Giving By: Blake, P.R., M. Piovesan, N. Montinari, F. Werneken, and F. Gino... View Details
Keywords: Sean Silverthorne

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