Ethan Rouen

Harvard Business School

Assistant Professor of Business Administration

Soldiers Field

Boston, MA 02163

United States

http://www.ethanrouen.com

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 2,744

SSRN RANKINGS

Top 2,744

in Total Papers Downloads

21,718

SSRN CITATIONS
Rank 22,640

SSRN RANKINGS

Top 22,640

in Total Papers Citations

42

CROSSREF CITATIONS

9

Scholarly Papers (14)

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 Business School (HBS)
Downloads 10,939 (830)
Citation 10

Abstract:

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

2.

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 3,445 (5,946)
Citation 27

Abstract:

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

3.

The Evolution of ESG Reports and the Role of Voluntary Standards

Number of pages: 64 Posted: 23 Sep 2022 Last Revised: 27 Aug 2023
Ethan Rouen, Kunal Sachdeva and Aaron Yoon
Harvard Business School, Rice University - Jesse H. Jones Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Downloads 2,188 (12,284)

Abstract:

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ESG Reports, SASB, Voluntary Disclosure, Textual Analysis, Topic Modelling

4.

Human Capital Disclosures

Number of pages: 144 Posted: 30 Jun 2022 Last Revised: 09 Nov 2023
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University, Columbia University and Harvard Business School
Downloads 1,401 (24,464)
Citation 3

Abstract:

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Human Capital, Voluntary Disclosure, Mandatory Disclosure; 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 725 (61,708)
Citation 1

Abstract:

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Intangibles, Market valuation, Human capital

6.

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 - Red McCombs School of Business, University of Washington - Foster School of Business and Harvard Business School
Downloads 701 (64,525)
Citation 1

Abstract:

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

7.

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 633 (73,515)

Abstract:

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8.

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 440 (114,599)

Abstract:

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9.

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
Harvard University - Business School (HBS), Harvard University - Harvard Business School, Harvard Business School and Harvard Business School
Downloads 429 (118,104)
Citation 1

Abstract:

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

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 371 (139,357)

Abstract:

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Intangibles, Market Valuation, Human Capital

11.
Downloads 330 (158,227)
Citation 2

Corporate Tax Cuts Increase Income Inequality

Number of pages: 47 Posted: 08 May 2018 Last Revised: 09 May 2018
University of Washington - Foster School of Business, Harvard Business School and Stanford Graduate School of Business
Downloads 219 (238,432)
Citation 2

Abstract:

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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
University of Washington - Foster School of Business, Harvard Business School and Stanford Graduate School of Business
Downloads 59 (621,471)

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Corporate Tax Cuts Increase Income Inequality

Number of pages: 45 Posted: 09 May 2018
University of Washington - Foster School of Business, Harvard Business School and Stanford Graduate School of Business
Downloads 52 (667,084)
Citation 1

Abstract:

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12.

Do Corporate Tax Cuts Increase Income Inequality

CESifo Working Paper No. 7824
Number of pages: 55 Posted: 14 Oct 2019
University of Washington - Foster School of Business, Harvard Business School and Stanford Graduate School of Business
Downloads 116 (405,784)
Citation 1

Abstract:

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inequality, corporate tax cuts

13.

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

Abstract:

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Employment, financial flexibility, COVID-19, pandemic

14.

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

Abstract:

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

Other Papers (1)

Total Downloads: 320
1.

The Accounting Rookie Job Market: A Practitioner's Guide

Number of pages: 18 Posted: 21 Jul 2017
Ethan Rouen
Harvard Business School
Downloads 320

Abstract:

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