Karthik Ramanna

University of Oxford - Blavatnik School of Government

Professor

Radcliffe Observatory Quarter

Oxford, Oxfordshire OX2 6GG

United Kingdom

  • University of Oxford - Blavatnik School of Government

SCHOLARLY PAPERS

32

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181

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314

Scholarly Papers (32)

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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
University of Oxford - Blavatnik School of Government
Downloads 4,653 (2,202)
Citation 7

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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, University of Oxford - Blavatnik School of Government and The University of Chicago - Booth School of Business
Downloads 4,222 (2,583)
Citation 38

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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
University of Oxford - Blavatnik School of Government and The Ohio State University
Downloads 4,149 (2,659)
Citation 33

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IFRS, international accounting, harmonization

4.

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
University of Oxford - Blavatnik School of Government and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,806 (5,208)
Citation 34

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

5.

Network Effects in Countries’ Adoption of IFRS

Downloads 2,627 ( 5,793)

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
University of Oxford - Blavatnik School of Government and The Ohio State University
Downloads 2,627 (5,683)
Citation 23

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Network Effects in Countries’ Adoption of IFRS

Accounting Review, Forthcoming
Posted: 06 Feb 2014
Karthik Ramanna and Ewa Sletten
University of Oxford - Blavatnik School of Government and The Ohio State University

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diffusion, IASB, IFRS, international trade, network effects

6.

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
University of Oxford - Blavatnik School of Government and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,287 (7,286)
Citation 36

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goodwill impairment, fair-value accounting, SFAS 142

7.

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 University of Oxford - Blavatnik School of Government
Downloads 2,123 (8,254)
Citation 9

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

8.

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
University of Oxford - Blavatnik School of Government
Downloads 2,024 (8,941)
Citation 4

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9.

Auditor Lobbying on Accounting Standards

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 60 Posted: 07 Jan 2015 Last Revised: 26 Mar 2018
Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
Brigham Young University - Marriott School, University of Oxford - Blavatnik School of Government and Boston College
Downloads 2,016 (9,014)
Citation 4

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Auditors, FASB, GAAP, Lobbying, Litigation

10.

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

Downloads 1,945 ( 9,527)

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
University of Oxford - Blavatnik School of Government
Downloads 1,945 (9,339)
Citation 58

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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
University of Oxford - Blavatnik School of Government

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accounting standard setting, fair values, politics, SFAS 142

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 University of Oxford - Blavatnik School of Government
Downloads 1,650 (12,393)
Citation 4

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12.

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: 09 Apr 2018
Jonas Heese, Mozaffar Khan and Karthik Ramanna
Harvard University - Business School (HBS), Causeway Capital Management, LLC and University of Oxford - Blavatnik School of Government
Downloads 715 (42,259)
Citation 18

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comment letters, political connections, regulatory capture, SEC enforcement

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
University of Oxford - Blavatnik School of Government and Boston College
Downloads 715 (42,259)
Citation 6

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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 University of Oxford - Blavatnik School of Government
Downloads 332 (108,236)
Citation 8

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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
University of Oxford - Blavatnik School of Government
Downloads 195 (184,452)
Citation 1

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16.

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 University of Oxford - Blavatnik School of Government
Downloads 179 (199,121)

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Regulatory Capture, Product Market Competition, Inversions

17.

Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism

Number of pages: 63 Posted: 14 Aug 2018
Karthik Ramanna
University of Oxford - Blavatnik School of Government
Downloads 109 (294,343)

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Capital Markets, Fair-Value Accounting, FASB, Regulatory Capture

18.

Should America Still Believe in Free Markets?

The American Interest, July 2020 (Essays). https://www.the-american-interest.com/2020/07/06/should-america-still-believe-in-free-markets/.
Posted: 22 Sep 2020
Karthik Ramanna
University of Oxford - Blavatnik School of Government

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19.

Friedman at 50: Is It Still the Social Responsibility of Business to Increase Profits?

California Management Review, (May 2020) Volume: 62 issue: 3: 28-41. https://doi.org/10.1177/0008125620914994.
Posted: 21 Sep 2020
Karthik Ramanna
University of Oxford - Blavatnik School of Government

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business and society, business schools, corporate social responsibility, governance, lobbying

20.

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 University of Oxford - Blavatnik School of Government

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

21.

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
University of Oxford - Blavatnik School of Government

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

22.

Caijing Magazine (B)

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

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23.

Caijing Magazine (A)

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

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24.

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 University of Oxford - Blavatnik School of Government

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25.

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
University of Oxford - Blavatnik School of Government, University of Michigan and Asia Pacific Research Center

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26.

Deferred Tax Assets in Basel III: Lessons from Japan

Harvard Business School Accounting & Management Unit Case No. 111-076
Posted: 28 Feb 2012
David F. Hawkins, Karthik Ramanna, Nobuo Sato and Mayuka Yamazaki
affiliation not provided to SSRN, University of Oxford - Blavatnik School of Government, Harvard University - Business School (HBS) and Harvard University - Business School (HBS)

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27.

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
University of Oxford - Blavatnik School of Government, Harvard University - Business School (HBS) and Harvard Business School, Europe Research Center

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28.

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
University of Oxford - Blavatnik School of Government and Harvard Business School, India Research Center

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29.

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
University of Oxford - Blavatnik School of Government, Harvard Business School and Harvard Business School

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30.

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
University of Oxford - Blavatnik School of Government, Harvard Business School and Harvard Business School

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31.

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
University of Oxford - Blavatnik School of Government, Asia Pacific Research Center and Harvard Business School, Asia Pacific Research Center

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32.

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
University of Oxford - Blavatnik School of Government and Harvard University - Harvard Business School

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