Karthik Ramanna

Harvard University - Harvard Business School

Boston, MA 02163

United States

University of Oxford - Blavatnik School of Government

Professor

10 Merton St

Oxford, Oxfordshire OX1 4JJ

United Kingdom

SCHOLARLY PAPERS

30

DOWNLOADS
Rank 545

SSRN RANKINGS

Top 545

in Total Papers Downloads

30,926

CITATIONS
Rank 3,392

SSRN RANKINGS

Top 3,392

in Total Papers Citations

161

Scholarly Papers (30)

1.

The International Politics of IFRS Harmonization

Accounting, Economics and Law 3, No. 2 (April 2013), Harvard Business School Accounting & Management Unit Working Paper No. 11-132
Number of pages: 47 Posted: 02 Jul 2011 Last Revised: 08 May 2013
Karthik Ramanna
Harvard University - Harvard Business School
Downloads 3,541 (1,605)
Citation 2

Abstract:

accounting standards, globalization, IASB, IFRS, politics

2.

Implications for GAAP from an Analysis of Positive Research in Accounting

Journal of Accounting & Economics (JAE), Forthcoming, MIT Sloan Research Paper No. 4740-09, Harvard Business School Accounting & Management Unit Working Paper No. 09-137, University of Chicago - Booth School of Business Working Paper No. 09-22
Number of pages: 126 Posted: 03 Jun 2009 Last Revised: 17 Sep 2010
S.P. Kothari, Karthik Ramanna and Douglas J. Skinner
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Harvard University - Harvard Business School and The University of Chicago - Booth School of Business
Downloads 3,538 (1,734)
Citation 39

Abstract:

3.

Why do Countries Adopt International Financial Reporting Standards?

Harvard Business School Accounting & Management Unit Working Paper No. 09-102
Number of pages: 48 Posted: 25 Aug 2009
Karthik Ramanna and Ewa Sletten
Harvard University - Harvard Business School and Boston College
Downloads 2,876 (2,214)
Citation 7

Abstract:

IFRS, international accounting, harmonization

4.
Downloads 2,421 ( 4,059)
Citation 2

Network Effects in Countries’ Adoption of IFRS

Harvard Business School Accounting & Management Unit Working Paper No. 10-092
Number of pages: 50 Posted: 18 Apr 2010 Last Revised: 22 Aug 2013
Karthik Ramanna and Ewa Sletten
Harvard University - Harvard Business School and Boston College
Downloads 2,421 (3,978)
Citation 2

Abstract:

Network Effects in Countries’ Adoption of IFRS

Accounting Review, Forthcoming
Posted: 06 Feb 2014
Karthik Ramanna and Ewa Sletten
Harvard University - Harvard Business School and Boston College

Abstract:

diffusion, IASB, IFRS, international trade, network effects

5.

Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment

Review of Accounting Studies, Vol. 17, No. 4, 2012, Harvard Business School Accounting & Management Unit Working Paper No. 09-106
Number of pages: 50 Posted: 21 May 2008 Last Revised: 12 Jun 2012
Karthik Ramanna and Ross L. Watts
Harvard University - Harvard Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,306 (3,747)
Citation 22

Abstract:

agency theory, goodwill impairment, fair-value accounting, FASB, SFAS 142

6.

The Auditing Oligopoly and Lobbying on Accounting Standards

Harvard Business School Accounting & Management Unit Working Paper No. 13-054
Number of pages: 58 Posted: 11 Dec 2012 Last Revised: 22 Aug 2013
Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
Brigham Young University - Marriott School, Harvard University - Harvard Business School and Boston College
Downloads 1,997 (4,293)
Citation 1

Abstract:

7.

Evidence on the Effects of Unverifiable Fair-Value Accounting

Harvard Business School Working Paper No. 08-014
Number of pages: 60 Posted: 08 Sep 2007
Karthik Ramanna and Ross L. Watts
Harvard University - Harvard Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,957 (5,014)
Citation 17

Abstract:

goodwill impairment, fair-value accounting, SFAS 142

The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting

MIT Sloan School of Management Research Paper
Number of pages: 59 Posted: 13 Mar 2006
Karthik Ramanna
Harvard University - Harvard Business School
Downloads 1,832 (6,401)
Citation 46

Abstract:

Accounting, fair values, politics, standard setting

The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 01 Dec 2007
Karthik Ramanna
Harvard University - Harvard Business School

Abstract:

accounting standard setting, fair values, politics, SFAS 142

9.

A Framework for Research on Corporate Accountability Reporting

Accounting Horizons 26, No. 2 (June 2013), Harvard Business School Accounting & Management Unit Working Paper No. 12-021
Number of pages: 48 Posted: 28 Sep 2011 Last Revised: 08 May 2013
Karthik Ramanna
Harvard University - Harvard Business School
Downloads 1,816 (6,027)
Citation 2

Abstract:

10.

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

Journal of Accounting & Economics (JAE), Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 10-105
Number of pages: 54 Posted: 29 May 2010 Last Revised: 25 May 2012
Abigail M. Allen and Karthik Ramanna
Brigham Young University - Marriott School and Harvard University - Harvard Business School
Downloads 1,656 (5,847)
Citation 8

Abstract:

accounting, FASB, politics, relevance, reliability, standard setting

11.

Managers and Market Capitalism

Harvard Business School Accounting & Management Unit Working Paper No. 13-075, Harvard Business School Strategy Unit Working Paper No. 13-075, Harvard Business School General Management Unit Working Paper No. 13-075
Number of pages: 38 Posted: 11 Mar 2013 Last Revised: 12 Nov 2013
Rebecca M. Henderson and Karthik Ramanna
Harvard Business School and Harvard University - Harvard Business School
Downloads 1,303 (9,848)
Citation 1

Abstract:

12.

Auditor Lobbying on Accounting Standards

Harvard Business School Accounting & Management Unit Working Paper No. 15-055
Number of pages: 59 Posted: 07 Jan 2015
Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
Brigham Young University - Marriott School, Harvard University - Harvard Business School and Boston College
Downloads 765 (11,861)
Citation 1

Abstract:

Auditors, FASB, GAAP, lobbying

13.

Elections and Discretionary Accruals: Evidence from 2004

Journal of Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 09-103
Number of pages: 51 Posted: 01 Apr 2008 Last Revised: 01 Jan 2010
Karthik Ramanna and Sugata Roychowdhury
Harvard University - Harvard Business School and Boston College
Downloads 669 (31,101)
Citation 11

Abstract:

accounting information, accruals management, campaign contributions, discretionary accruals, earnings management, election outcomes, political currency, political economy, political process

14.

Return on Political Investment in the American Jobs Creation Act of 2004

Harvard Business School Accounting & Management Unit Working Paper No. 15-050
Number of pages: 50 Posted: 14 Dec 2014
Hui Chen, Katherine Gunny and Karthik Ramanna
University of Zurich, University of Colorado at Denver and Harvard University - Harvard Business School
Downloads 197 (96,316)

Abstract:

lobbying, multinationals, repatriations, returns, taxes

15.

Political Standards: Accounting for Legitimacy

University of Chicago Press, Forthcoming
Number of pages: 8 Posted: 14 Dec 2014 Last Revised: 14 Jan 2015
Karthik Ramanna
Harvard University - Harvard Business School
Downloads 108 (154,150)

Abstract:

16.

Is the SEC Captured? Evidence from Comment-Letter Reviews

Harvard Business School Accounting & Management Unit Working Paper No. 17-087, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 06 Apr 2017 Last Revised: 14 Jun 2017
Jonas Heese, Mozaffar Khan and Karthik Ramanna
Harvard Business School, University of Minnesota - Twin Cities - Carlson School of Management and Harvard University - Harvard Business School
Downloads 0 (54,016)

Abstract:

comment letters, political connections, regulatory capture, SEC enforcement

17.

Capture and Competition

Simon Business School Working Paper No. FR-16-13
Number of pages: 47 Posted: 25 Nov 2016
Sudarshan Jayaraman, S.P. Kothari and Karthik Ramanna
University of Rochester - Simon Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard University - Harvard Business School
Downloads 0 (181,569)

Abstract:

Regulatory Capture, Product Market Competition, Inversions

18.

When the Crowd Fights Corruption

Harvard Business Review, Vol. 91, No. 1/2, 2013, Harvard Business School Research Paper
Posted: 10 May 2013
Paul M. Healy and Karthik Ramanna
Harvard Business School and Harvard University - Harvard Business School

Abstract:

corruption, emerging economies, Crime and Corruption, Entrepreneurship, Ethics, Globalization, Russia, Georgia (nation, Asia), India

19.

Why 'Fair Value' is the Rule: How a Controversial Accounting Approach Gained Support

Harvard Business Review, Vol. 91, No. 3, 2013, Harvard Business School Research Paper
Posted: 10 May 2013
Karthik Ramanna
Harvard University - Harvard Business School

Abstract:

Fair Value, FASB, finance, politics, Accounting, Fair Value Accounting, Financial History, Financial Reporting, Accounting Industry, Financial Services Industry, United States

20.

Caijing Magazine (B)

Harvard Business School Accounting & Management Unit Case No. 112-049
Posted: 09 May 2012
Karthik Ramanna and G. A. Donovan
Harvard University - Harvard Business School and Asia Pacific Research Center

Abstract:

21.

Caijing Magazine (A)

Harvard Business School Accounting & Management Unit Case No. 112-028
Posted: 07 May 2012
Karthik Ramanna and G. A. Donovan
Harvard University - Harvard Business School and Asia Pacific Research Center

Abstract:

22.

Managers and Market Capitalism, Module Note

Harvard Business School BGIE Unit Case No. 112-043
Posted: 25 Mar 2012
Rebecca M. Henderson and Karthik Ramanna
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard University - Harvard Business School

Abstract:

23.

China or the World? A Financial Reporting Strategy for Hong Kong's Capital Markets

Harvard Business School BGIE Unit Case No. 112-035
Posted: 01 Mar 2012
Karthik Ramanna, Gwen Yu and G. A. Donovan
Harvard University - Harvard Business School, Harvard Business School and Asia Pacific Research Center

Abstract:

24.

Deferred Tax Assets in Basel III: Lessons from Japan

Harvard Business School Accounting & Management Unit Case No. 111-076
Posted: 28 Feb 2012
affiliation not provided to SSRN, Harvard University - Harvard Business School, Harvard Business School and Harvard Business School

Abstract:

25.

The IASB at a Crossroads: The Future of International Financial Reporting Standards

Harvard Business School Accounting & Management Unit Case No. 111-084
Posted: 18 Feb 2012
Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer
Harvard University - Harvard Business School, Harvard Business School and Harvard Business School, Europe Research Center

Abstract:

26.

Leadership in Corporate Reporting Policy at Tata Steel

Harvard Business School Accounting & Management Unit Case No. 111-028
Posted: 10 Feb 2012
Karthik Ramanna and Rachna Tahilyani
Harvard University - Harvard Business School and Harvard Business School, India Research Center

Abstract:

27.

Urban Water Partners (B)

HBS Case No. 111-029, Harvard Business School Accounting & Management Unit
Posted: 01 Dec 2010
Karthik Ramanna, George Serafeim and Aldo Sesia
Harvard University - Harvard Business School, Harvard University - Harvard Business School and Harvard Business School

Abstract:

28.

Urban Water Partners (A)

HBS Case No. 111-016, Harvard Business School Accounting & Management Unit
Posted: 01 Dec 2010
Karthik Ramanna, George Serafeim and Aldo Sesia
Harvard University - Harvard Business School, Harvard University - Harvard Business School and Harvard Business School

Abstract:

29.

IFRS in China

HBS Case No. 110-037, Harvard Business School Accounting & Management Unit
Posted: 19 May 2010
Karthik Ramanna, G. A. Donovan and Nancy Dai
Harvard University - Harvard Business School, Asia Pacific Research Center and Harvard Business School, Asia Pacific Research Center

Abstract:

30.

Choosing a GAAP for Canada

HBS Case No. 110-023, Harvard Business School Accounting & Management Unit
Posted: 14 Nov 2009
Karthik Ramanna and Beiting Cheng
Harvard University - Harvard Business School and Harvard University - Harvard Business School

Abstract: