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Ethan Rouen
Ethan Rouen
Assistant Professor, Harvard Business School
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Financial statement errors: Evidence from the distributional properties of financial statement numbers
D Amiram, Z Bozanic, E Rouen
Review of accounting studies 20, 1540-1593, 2015
2142015
Rethinking measurement of pay disparity and its relation to firm performance
E Rouen
The Accounting Review 95 (1), 343-378, 2020
1862020
Do corporate tax cuts increase income inequality?
S Nallareddy, E Rouen, JCS Serrato
Tax Policy and the Economy 36 (1), 35-91, 2022
812022
The evolution of ESG reports and the role of voluntary standards
E Rouen, K Sachdeva, A Yoon
Available at SSRN 4227934, 2023
412023
Human capital disclosures
T Bourveau, M Chowdhury, A Le, E Rouen
Available at SSRN 4138543, 2022
272022
Core earnings: New data and evidence
E Rouen, EC So, CCY Wang
Journal of Financial Economics 142 (3), 1068-1091, 2021
262021
The stock market valuation of human capital creation
M Regier, E Rouen
Journal of Corporate Finance 79, 102384, 2023
222023
The role of taxes in the disconnect between corporate performance and economic growth
U Khan, S Nallareddy, E Rouen
Management Science 66 (11), 5427-5447, 2020
152020
Regulated human capital disclosures
T Bourveau, M Chowdhury, A Le, E Rouen
Unpublished working paper, 2022
142022
The problem with accounting for employees as costs instead of assets
E Rouen
Harvard Business Review, 2019
142019
Employee ownership and wealth inequality: A path to reducing wealth concentration
T Dudley, E Rouen
Harvard Business School Accounting & Management Unit Working Paper, 2021
122021
Predictable country-level bias in the reporting of COVID-19 deaths
B Kobilov, E Rouen, G Serafeim
Journal of Government and Economics 2, 100012, 2021
102021
The Big Benefits of Employee Ownership
T Dudley, E Rouen
Harvard Business Review 13, 2021
102021
Accounting for employment impact at scale
A Fadhel, K Panella, E Rouen, G Serafeim
Harvard Business School Accounting & Management Unit Working Paper, 2021
92021
Impact-Weighted Financial Accounts: A Paradigm Shif
E Rouen, G Serafeim
CESifo Forum 22 (03), 20-25, 2021
92021
Financial flexibility and corporate employment
R Lester, E Rouen, B Williams
Harvard Business School, 2021
72021
Financial statement irregularities: evidence from the distributional properties of financial statement numbers
D Amiram, Z Bozanic, E Rouen
Columbia Business School Research Paper, 2014
62014
Detecting Financial Statement Irregularities: Evidence from the Distributional Properties of Financial Statement Numbers
D Amiram, Z Bozanic, E Rouen
Preliminary Draft, October, 2006
52006
SK Group: Social Progress Credits
G Serafeim, E Rouen, D Freiberg
Harvard Business School Case, 2020
42020
On the Disparity between Corporate Profits and Economic Growth
U Khan, S Nallareddy, E Rouen
April, 2015
42015
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