Ethan Rouen

Harvard Business School

Assistant Professor of Business Administration

Soldiers Field

Boston, MA 02163

United States

http://www.ethanrouen.com

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 2,948

SSRN RANKINGS

Top 2,948

in Total Papers Downloads

17,586

SSRN CITATIONS

1

CROSSREF CITATIONS

3

Scholarly Papers (13)

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 10,199 (717)
Citation 3

Abstract:

Loading...

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 3,124 (5,522)
Citation 1

Abstract:

Loading...

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

3.

Financial Flexibility and Corporate Employment

Stanford University Graduate School of Business Research Paper
Number of pages: 68 Posted: 20 Apr 2021 Last Revised: 16 Mar 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
Downloads 1,238 (23,634)

Abstract:

Loading...

Employment, financial flexibility, COVID-19, pandemic

4.

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, Duke University - Fuqua School of Business and Harvard Business School
Downloads 668 (55,663)
Citation 1

Abstract:

Loading...

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

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 519 (76,562)

Abstract:

Loading...

Intangibles, Market valuation, Human capital

6.

Passing the Mic: Career and Firm Outcomes of Executive Interactions

Number of pages: 58 Posted: 14 Oct 2021 Last Revised: 02 May 2022
Wei Cai, Ethan Rouen and Yuan Zou
Columbia Business School, Harvard Business School and Harvard University - Business School (HBS)
Downloads 385 (108,860)

Abstract:

Loading...

7.

Regulated Human Capital Disclosures

Number of pages: 49 Posted: 30 Jun 2022
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University, Columbia University and Harvard Business School
Downloads 374 (112,718)

Abstract:

Loading...

Human Capital, Securities Regulation, Mandatory Disclosure

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 283 (151,414)

Abstract:

Loading...

Corporate Tax Cuts Increase Income Inequality

Number of pages: 47 Posted: 08 May 2018 Last Revised: 09 May 2018
Duke University - Fuqua School of Business, Harvard Business School and Duke University - Department of Economics
Downloads 193 (218,253)

Abstract:

Loading...

Do Corporate Tax Cuts Increase Income Inequality?

NBER Working Paper No. w24598
Number of pages: 54 Posted: 14 May 2018 Last Revised: 19 Mar 2022
Duke University - Fuqua School of Business, Harvard Business School and Duke University - Department of Economics
Downloads 42 (573,868)

Abstract:

Loading...

Corporate Tax Cuts Increase Income Inequality

Number of pages: 45 Posted: 09 May 2018
Duke University - Fuqua School of Business, Harvard Business School and Duke University - Department of Economics
Downloads 22 (707,580)

Abstract:

Loading...

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 244 (175,397)

Abstract:

Loading...

Intangibles, Market Valuation, Human Capital

11.

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 Business School, Harvard University - Harvard Business School, Harvard Business School and Harvard Business School
Downloads 207 (204,975)

Abstract:

Loading...

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

12.

Do Corporate Tax Cuts Increase Income Inequality

CESifo Working Paper No. 7824
Number of pages: 55 Posted: 14 Oct 2019
Duke University - Fuqua School of Business, Harvard Business School and Duke University - Department of Economics
Downloads 88 (392,567)

Abstract:

Loading...

inequality, corporate tax cuts

13.

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:

Loading...

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

Other Papers (1)

Total Downloads: 187
1.

The Accounting Rookie Job Market: A Practitioner's Guide

Number of pages: 18 Posted: 21 Jul 2017
Ethan Rouen
Harvard Business School
Downloads 187

Abstract:

Loading...