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La aplicación de las Normas Internacionales de Información Financiera en China
Ramanna, Karthik; Donovan, G.A.; Dai, Nancy HuaCase HBS-110S29EconomicsEn 2005, China ha anunciado planes para "converger con," pero no adopta por completo, IFRS. China también comenzó a ejercer presión para cambios a las disposiciones IFRS específicos, como por revelar sobre partes relacionadas de las empresas de propiedad estatal, para traerlos más en consonancia con los intereses chinos. sistema de contabilidad de China ya había sido objeto de reformas importantes durante las dos décadas en que su economía había ...Starting at €8.20
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The Politics and Economics of Accounting for Goodwill at Cisco Systems (B)
Ramanna, KarthikCase HBS-109003-EFinanceStudies the role of Cisco in setting current US accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting.Starting at €5.74
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IFRS in China, Teaching Note
Ramanna, KarthikTeaching Note HBS-110039-EEconomicsTeaching Note for [110037].Starting at €0.00
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China or the World A Financial Reporting Strategy for Hong Kong's Capital Markets
Ramanna, Karthik; Yu, Gwen; Donovan, G.A.Case HBS-112035-EEconomicsSet in 2010, the case discusses the strategic directions Hong Kong could pursue, particularly vis-a-vis China, as it seeks to preserve its preeminence in the region. In 2010, the Hong Kong Exchange announced that it would allow listed Chinese companies to report using Chinese GAAP without reconciliation to IFRS The exchange was responding to the demands of its largely Chinese clientele and also coping with increased global competition to attract ...Starting at €8.20
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Business and Government: Campaign Contributions and Lobbying in the United States
Ramanna, Karthik; Sucher, Sandra J.; Cornell, Ian McKownCase HBS-113037-EEconomicsThis note on business-government relations introduces students to the state of campaign contributions and lobbying by corporations in the United States. The note develops two hypotheses as to the impact of corporate political engagement: (i) a vehicle to facilitate good government; and (ii) an instrument of special-interest capture. The note can be used to generate a discussion on the following issues: (1) In a democratic capitalist society, what...Starting at €8.20
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Business and Government: Campaign Contributions and Lobbying in the United States, Teaching Note
Ramanna, Karthik; Sucher, Sandra J.Teaching Note HBS-113138-EEconomicsTeaching Note for 113037.Starting at €0.00
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Wal-Mart Lobbying in India?
Ramanna, Karthik; Muthuram, VidhyaCase HBS-114023-EEconomicsIn 2012, as part of a routine disclosure under U.S. law, Wal-Mart revealed it had spent $25 million since 2008 on lobbying to "enhance market access for investment in India." This disclosure, which came weeks after the Indian government made a controversiStarting at €8.20
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The Politics and Economics of Accounting for Goodwill at Cisco Systems (A) and (B), Teaching Note
Ramanna, KarthikTeaching Note HBS-109004-EFinanceTeaching Note for [109002] and [109003].Starting at €0.00
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China or the World A Financial Reporting Strategy for Hong Kong's Capital Markets, Teaching Note
Ramanna, Karthik; Yu, GwenTeaching Note HBS-112113-EEconomicsTeaching Note for 112035.Starting at €0.00
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The Maggi Noodle Safety Crisis in India (A)
Ramanna, Karthik; Kak, RadhikaCase HBS-116013-EEconomicsThe local government in Delhi has ordered a ban on Nestl 's flagship product in India - Maggi Noodles, citing excessive lead content per government lab tests. Nestl disputes the government tests, noting that internal and third-party tests show the prodStarting at €8.20