Filter Results:
(198)
Show Results For
- All HBS Web
(236)
- News (28)
- Research (198)
- Events (3)
- Multimedia (3)
- Faculty Publications (120)
Show Results For
- All HBS Web
(236)
- News (28)
- Research (198)
- Events (3)
- Multimedia (3)
- Faculty Publications (120)
Page 1 of 198
Results →
Sort by
- 16 Aug 2011
- Working Paper Summaries
The International Politics of IFRS Harmonization
- 18 Jun 2009
- Working Paper Summaries
Elections and Discretionary Accruals: Evidence from 2004
Keywords: by Karthik Ramanna & Sugata Roychowdhury
- 07 Dec 2010
- Working Paper Summaries
Towards an Understanding of the Role of Standard Setters in Standard Setting
- 17 Nov 2010
- Working Paper Summaries
Network Effects in Countries’ Adoption of IFRS
Keywords: by Karthik Ramanna & Ewa Sletten
- 25 Jun 2009
- Working Paper Summaries
Why Do Countries Adopt International Financial Reporting Standards?
- 11 Apr 2013
- Working Paper Summaries
Managers and Market Capitalism
Keywords: by Rebecca Henderson & Karthik Ramanna
- 19 Jun 2008
- Working Paper Summaries
Accounting Information as Political Currency
- 17 Sep 2007
- Working Paper Summaries
Evidence on the Effects of Unverifiable Fair-Value Accounting
Keywords: by Karthik Ramanna & Ross L. Watts
- 12 Feb 2015
- Working Paper Summaries
Auditor Lobbying on Accounting Standards
- 26 Apr 2017
- Working Paper Summaries
Is the SEC Captured? Evidence from Comment-Letter Reviews
- 30 Dec 2014
- Working Paper Summaries
Return on Political Investment in the American Jobs Creation Act of 2004
- 16 Apr 2013
- Working Paper Summaries
The Auditing Oligopoly and Lobbying on Accounting Standards
- 29 Jul 2013
- Research & Ideas
A Manager’s Moral Obligation to Preserve Capitalism
through the writings of Adam Smith, Milton Friedman, and Friedrich Hayek among other foundational thinkers. "Many economists think of it as a positivist system that does not impose morality upon society, but this is not the case," says Harvard Business School... View Details
Keywords: by Michael Blanding
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
leveraged to test and improve the quality of corporate accountability reporting. Ramanna thinks accounting theory has a lot to contribute, in three particular ways: (1) by giving stakeholders the ability to... View Details
- 04 Feb 2013
- Research & Ideas
Are the Big Four Audit Firms Too Big to Fail?
compete with each other to satisfy client demands; this could reinforce their focus on playing it safe by mitigating potential regulatory and litigation costs. "In either case," Ramanna says,... View Details
- 02 Feb 2015
- Working Paper Summaries
Mobile Money: The Effect of Service Quality and Competition on Demand
- 26 Jun 2017
- Working Paper Summaries
Inventory Management for Mobile Money Agents in the Developing World
- 12 May 2008
- Research & Ideas
Accounting Information as Political Currency
potentially controversial business activities—outsourcing, for example—understate their earnings if it might boost a candidate's chances of election. The research by HBS professor Karthik View Details
Keywords: by Martha Lagace
- 20 Jun 2018
- Working Paper Summaries