Ethan Rouen

Harvard Business School

Assistant Professor of Business Administration

Soldiers Field

Boston, MA 02163

United States

http://www.ethanrouen.com

  • Harvard Business School

    • Email
    • Tel: 617-495-6275
SCHOLARLY PAPERS

16

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Rank 2,623

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Top 2,623

in Total Papers Downloads

26,681

TOTAL CITATIONS
Rank 17,114

SSRN RANKINGS

Top 17,114

in Total Papers Citations

77

Scholarly Papers (16)

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1.

Core Earnings: New Data and Evidence

Harvard Business School Accounting & Management Unit Working Paper No. 20-047, October 2019, Journal of Financial Economics (JFE), Forthcoming
Number of pages: 71 Posted: 11 Oct 2019 Last Revised: 24 Nov 2020
Ethan Rouen, Eric C. So and Charles C. Y. Wang
Harvard Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard University - Business School (HBS)
Downloads 11,549 (971)
Citation 14

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Core Earnings, Transitory Earnings, Non-Operating Earnings, Quantitative Disclosures, Equity Valuation, Big Data

2.

Sustainability Meets Substance: Evaluating ESG Reports in the Context of 10-Ks and Firm Performance

Number of pages: 56 Posted: 23 Sep 2022 Last Revised: 25 Mar 2024
Ethan Rouen, Kunal Sachdeva and Aaron Yoon
Harvard Business School, University of Michigan, Stephen M. Ross School of Business and Northwestern University - Department of Accounting Information & Management
Downloads 3,832 (6,270)
Citation 8

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ESG Reports, Annual Reports, Financial Materiality, SASB, Textual Analysis

3.

Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

Review of Accounting Studies, December 2015, Volume 20, Issue 4, pp 1540-1593
Number of pages: 76 Posted: 03 Jan 2014 Last Revised: 10 Dec 2015
Dan Amiram, Zahn Bozanic and Ethan Rouen
Tel Aviv University - Coller School of Management, Florida State University and Harvard Business School
Downloads 3,820 (6,306)
Citation 36

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Benford’s Law, Financial Statements Errors, Accounting Quality, Earnings Management

4.

Human Capital Disclosures

Number of pages: 69 Posted: 30 Jun 2022 Last Revised: 27 May 2025
Thomas Bourveau, Maliha Chowdhury, Anthony Le and Ethan Rouen
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University, Columbia University and Harvard Business School
Downloads 2,474 (12,590)
Citation 8

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Human Capital, Voluntary Disclosure, Mandatory Disclosure; Regulation S-K, Regulation S-K

5.

The Stock Market Value of Human Capital Creation

Harvard Business School Accounting & Management Unit Working Paper No. 21-047
Number of pages: 42 Posted: 09 Oct 2020 Last Revised: 15 Mar 2022
Ethan Rouen and Matthias Regier
Harvard Business School and TUM School of Management
Downloads 846 (62,921)
Citation 1

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Intangibles, Market valuation, Human capital

6.

Passing the Mic: Career and Firm Outcomes of Executive Interactions

Number of pages: 54 Posted: 14 Oct 2021 Last Revised: 18 Dec 2022
Wei Cai, Ethan Rouen and Yuan Zou
Columbia Business School, Harvard Business School and Harvard University - Business School (HBS)
Downloads 749 (73,997)

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7.

The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth

Columbia Business School Research Paper No. 16-6, Harvard Business School Accounting & Management Unit Working Paper No. 18-006
Number of pages: 48 Posted: 08 Jan 2016 Last Revised: 15 Feb 2019
Urooj Khan, Suresh Nallareddy and Ethan Rouen
University of Texas at Austin - McCombs School of Business, University of Washington - Foster School of Business and Harvard Business School
Downloads 745 (74,545)
Citation 2

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Taxes, economic growth, GDP, corporate profits, American Jobs Creation Act of 2004

8.

Accounting for Employment Impact at Scale

Harvard Business School Accounting & Management Unit Working Paper No. 22-018
Number of pages: 61 Posted: 20 Sep 2021 Last Revised: 12 Jan 2022
Adel Fadhel, Katie Panella, Ethan Rouen and George Serafeim
Harvard University - Business School (HBS), Harvard University - Harvard Business School, Harvard Business School and Harvard Business School
Downloads 701 (80,564)
Citation 1

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human capital, impact accounting, ESG, employee turnover, diversity

9.

Employee Ownership and Wealth Inequality: A Path to Reducing Wealth Concentration

Harvard Business School Accounting & Management Unit Working Paper No. 22-021
Number of pages: 24 Posted: 18 Oct 2021 Last Revised: 24 Nov 2021
Thomas Dudley and Ethan Rouen
Certified Employee-Owned and Harvard Business School
Downloads 593 (99,798)

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10.

The Stock Market Valuation of Human Capital Creation

Number of pages: 42 Posted: 20 Nov 2020
Matthias Regier and Ethan Rouen
TUM School of Management and Harvard Business School
Downloads 517 (118,573)

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Intangibles, Market Valuation, Human Capital

11.

Corporate Tax Cuts Increase Income Inequality

Downloads 396 (162,284)
Citation 7

Corporate Tax Cuts Increase Income Inequality

Number of pages: 47 Posted: 08 May 2018 Last Revised: 09 May 2018
Suresh Nallareddy, Ethan Rouen and Juan Carlos Suárez Serrato
University of Washington - Foster School of Business, Harvard Business School and Stanford Graduate School of Business
Downloads 244 (270,001)
Citation 6

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Corporate Tax Cuts Increase Income Inequality

Number of pages: 45 Posted: 09 May 2018
Suresh Nallareddy, Ethan Rouen and Juan Carlos Suárez Serrato
University of Washington - Foster School of Business, Harvard Business School and Stanford Graduate School of Business
Downloads 81 (670,360)
Citation 1

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Do Corporate Tax Cuts Increase Income Inequality?

NBER Working Paper No. w24598
Number of pages: 54 Posted: 14 May 2018 Last Revised: 19 Mar 2023
Suresh Nallareddy, Ethan Rouen and Juan Carlos Suárez Serrato
University of Washington - Foster School of Business, Harvard Business School and Stanford Graduate School of Business
Downloads 71 (724,120)

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12.

The Effects of Human Capital Disclosures on Professional Investors' Assessments of Firm Risk

Number of pages: 91 Posted: 05 Feb 2025
Robert Jennnings, Lisa LaViers, Ethan Rouen and Jason Sandvik
University of Arizona - Department of Accounting, A.B. Freeman School of Business at Tulane, Harvard Business School and Eller College of Management, University of Arizona
Downloads 257 (260,023)

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Human Capital, Corporate Disclosure, Firm Risk, Investors' Subjective Beliefs

13.

Do Corporate Tax Cuts Increase Income Inequality

CESifo Working Paper No. 7824
Number of pages: 55 Posted: 14 Oct 2019
Suresh Nallareddy, Ethan Rouen and Juan Carlos Suárez Serrato
University of Washington - Foster School of Business, Harvard Business School and Stanford Graduate School of Business
Downloads 155 (412,670)

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inequality, corporate tax cuts

14.

Legislators' Demand for Firms' Financial Statements: Evidence from U.S. Congressional Redistricting Events

Number of pages: 59 Posted: 02 May 2025
Ethan Rouen, Laura A. Wellman, Jing Pan and Matthew Ma
Harvard Business School, University of Oregon, Pennsylvania State University - Department of Accounting and Rutgers, The State University of New Jersey - Rutgers Camden Technology Campus, Inc.
Downloads 47 (877,295)

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Corporate Disclosure, Redistricting, Lobbying, Legislators, Voting Behavior JEL Classification: D72, D80, E61

15.

Financial Flexibility and Corporate Employment

Stanford University Graduate School of Business Research Paper
Posted: 20 Apr 2021 Last Revised: 14 Sep 2022
Rebecca Lester, Ethan Rouen and Braden Williams
Stanford Graduate School of Business, Harvard Business School and University of Texas at Austin - Department of Accounting

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Employment, financial flexibility, COVID-19, pandemic

16.

Rethinking Measurement of Pay Disparity and its Relation to Firm Performance

Forthcoming: The Accounting Review, DOI: 10.2308/accr-52440
Posted: 10 Nov 2016 Last Revised: 10 May 2019
Ethan Rouen
Harvard Business School

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disclosure; CEO pay ratio; pay disparity; corporate culture; compensation

Other Papers (1)

Total Downloads: 375
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1.

The Accounting Rookie Job Market: A Practitioner's Guide

Number of pages: 18 Posted: 21 Jul 2017
Ethan Rouen
Harvard Business School
Downloads 375

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