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Mohan Venkatachalam

Duke University - Fuqua School of Business

Box 90120

Durham, NC 27708-0120

United States

  • Duke University - Fuqua School of Business

    • Email
    • Tel: 919-660-7859
    • Fax: 919-660-7971
SCHOLARLY PAPERS

36

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411

Scholarly Papers (36)

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1.

Accounting Discretion, Corporate Governance and Firm Performance

Downloads 6,241 ( 776)
Citation 68

Accounting Discretion, Corporate Governance and Firm Performance

14th Annual Conference on Financial Economics and Accounting (FEA); EFA 2003 Annual Conference Paper No. 127
Number of pages: 65 Posted: 20 Jan 2004
Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam
University of San Diego - Department of Accountancy, Columbia Business School and Duke University - Fuqua School of Business
Downloads 6,241 (764)
Citation 68

Abstract:

Accounting discretion, earnings smoothing, abnormal accruals, corporate governance, managerial opportunism, signaling, firm performance.

Accounting Discretion, Corporate Governance and Firm Performance

Contemporary Accounting Research, Forthcoming
Posted: 15 Oct 2007
Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam
University of San Diego - Department of Accountancy, Columbia Business School and Duke University - Fuqua School of Business

Abstract:

Accounting discretion, earnings smoothing, abnormal accruals, corporate governance

2.

Is Institutional Ownership Associated with Earnings Management and the Extent to which Stock Prices Reflect Future Earnings?

Number of pages: 32 Posted: 17 May 1999
Shivaram Rajgopal, Mohan Venkatachalam and James J. Jiambalvo
Columbia Business School, Duke University - Fuqua School of Business and University of Washington - Michael G. Foster School of Business
Downloads 2,622 (3,188)
Citation 20

Abstract:

3.

The Relevance of Web Traffic for Stock Prices of Internet Firms

EFA 0304
Number of pages: 39 Posted: 15 Feb 2000
Shivaram Rajgopal, Suresh Kotha and Mohan Venkatachalam
Columbia Business School, Foster School of Business and Duke University - Fuqua School of Business
Downloads 1,935 (5,765)
Citation 30

Abstract:

Internet, Web Traffic, Valuation, Earnings

4.

The Accrual Anomaly: International Evidence

Downloads 1,469 ( 9,580)
Citation 56

The Accrual Anomaly: International Evidence

Number of pages: 41 Posted: 18 Apr 2003
Morton Pincus, Shivaram Rajgopal and Mohan Venkatachalam
University of California, Irvine, Columbia Business School and Duke University - Fuqua School of Business
Downloads 1,469 (9,388)
Citation 56

Abstract:

The Accrual Anomaly: International Evidence

Accounting Review, 2006
Posted: 08 May 2006
Morton Pincus, Shivaram Rajgopal and Mohan Venkatachalam
University of California, Irvine, Columbia Business School and Duke University - Fuqua School of Business

Abstract:

accrual anomaly, operating cash flows, total and abnormal accruals, international accounting

5.

The Role of Book Value in Equity Valuation: Does the Stock Variable Merely Proxy for Relevant Past Flows?

Number of pages: 30 Posted: 10 Aug 1998
K.R. Subramanyam and Mohan Venkatachalam
University of Southern California - Leventhal School of Accounting and Duke University - Fuqua School of Business
Downloads 1,389 (10,226)
Citation 7

Abstract:

6.

Financial Reporting Quality and Idiosyncratic Return Volatility Over the Last Four Decades

Number of pages: 60 Posted: 18 Jan 2005 Last Revised: 16 Mar 2010
Shivaram Rajgopal and Mohan Venkatachalam
Columbia Business School and Duke University - Fuqua School of Business
Downloads 1,324 (10,226)
Citation 17

Abstract:

information risk, idiosyncratic volatility, earnings quality, forecast dispersion

7.

Does the Quality of Online Customer Experience Create a Sustainable Competitive Advantage for E-commerce Firms?

Number of pages: 37 Posted: 08 Nov 2000
Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha
Columbia Business School, Duke University - Fuqua School of Business and Foster School of Business
Downloads 1,250 (10,425)
Citation 3

Abstract:

8.

Analyzing Speech to Detect Financial Misreporting

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 06 Jan 2010 Last Revised: 10 Oct 2011
Jessen L. Hobson, William J. Mayew and Mohan Venkatachalam
University of Illinois at Urbana-Champaign, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 1,219 (12,943)
Citation 14

Abstract:

Deception Detection, Misreporting, Linguistic Analysis, Vocal Analysis, Cognitive Dissonance

9.

Earnings Announcements are Full of Surprises

Number of pages: 37 Posted: 19 Jun 2006 Last Revised: 25 Feb 2008
Runeet Kishore, Michael W. Brandt, Pedro Santa-Clara and Mohan Venkatachalam
Duke University - Fuqua School of Business, Duke University - Fuqua School of Business, New University of Lisbon - Nova School of Business and Economics and Duke University - Fuqua School of Business
Downloads 1,167 (11,738)
Citation 16

Abstract:

post-earnings announcement drift, market efficiency, under-reaction, non-earnings accounting information

10.

Value-Glamour and Accruals Mispricing: One Anomaly or Two?

Downloads 1,001 ( 17,488)
Citation 76

Value-Glamour and Accruals Mispricing: One Anomaly or Two?

Number of pages: 49 Posted: 15 Jun 2002
Hemang Desai, Shivaram Rajgopal and Mohan Venkatachalam
Southern Methodist University - Cox School of Business, Columbia Business School and Duke University - Fuqua School of Business
Downloads 1,001 (17,164)
Citation 76

Abstract:

Value-Glamour and Accruals Mispricing: One Anomaly or Two?

Accounting Review, April 2004
Posted: 20 Oct 2003
Hemang Desai, Shivaram Rajgopal and Mohan Venkatachalam
Southern Methodist University - Cox School of Business, Columbia Business School and Duke University - Fuqua School of Business

Abstract:

11.

Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog

Downloads 888 ( 20,966)
Citation 29

Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog

Number of pages: 47 Posted: 19 Dec 2001
Shivaram Rajgopal, Terry J. Shevlin and Mohan Venkatachalam
Columbia Business School, University of California-Irvine and Duke University - Fuqua School of Business
Downloads 888 (20,586)
Citation 29

Abstract:

Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog

Review of Accounting Studies, Forthcoming
Posted: 26 May 2003
Shivaram Rajgopal, Terry J. Shevlin and Mohan Venkatachalam
Columbia Business School, University of California-Irvine and Duke University - Fuqua School of Business

Abstract:

12.

The Power of Voice: Managerial Affective States and Future Firm Performance

Journal of Finance, Forthcoming
Number of pages: 55 Posted: 23 Jul 2008 Last Revised: 24 Jan 2011
William J. Mayew and Mohan Venkatachalam
Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 704 (25,231)
Citation 25

Abstract:

voice analysis, affective states, firm performance, conference calls

13.

Managerial Actions, Stock Returns, and Earnings: The Case of Business-To-Business Internet Firms

Downloads 673 ( 31,070)
Citation 13

Managerial Actions, Stock Returns, and Earnings: The Case of Business-To-Business Internet Firms

Number of pages: 47 Posted: 27 Jan 2001
Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha
Columbia Business School, Duke University - Fuqua School of Business and Foster School of Business
Downloads 673 (30,581)
Citation 13

Abstract:

Managerial Actions, Stock Returns, and Earnings: The Case of Business-to-Business Internet Firms

Journal of Accounting Research, May 2002
Posted: 27 Apr 2002
Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha
Columbia Business School, Duke University - Fuqua School of Business and Foster School of Business

Abstract:

14.

Differential Pricing of Discretionary, Nondiscretionary and Noise Components of Loan Fair Values

July 1999
Number of pages: 41 Posted: 02 Feb 1999
William H. Beaver and Mohan Venkatachalam
Stanford University and Duke University - Fuqua School of Business
Downloads 627 (32,923)
Citation 5

Abstract:

15.

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R*

, Forthcoming in Journal of Accounting Research
Number of pages: 52 Posted: 30 Sep 2005 Last Revised: 22 Feb 2012
Mohan Venkatachalam, Shivaram Rajgopal and Preeti Choudhary
Duke University - Fuqua School of Business, Columbia Business School and University of Arizona, Eller College of Management
Downloads 539 (39,660)
Citation 16

Abstract:

accelerated vesting, employee stock options, transaction structuring, FAS 123-R, FAS 123, recognition, disclosure

16.

The Association Between Earnings Sensitivity Measures and Market Determined Risk Exposures: The Case of Oil Price Risk for Petroleum Refiners

Number of pages: 33 Posted: 22 Jan 1999
Shivaram Rajgopal and Mohan Venkatachalam
Columbia Business School and Duke University - Fuqua School of Business
Downloads 511 (43,147)
Citation 4

Abstract:

17.

Do SEC Disclosures Reduce Investors' Disagreements about Firms' Exposures to Market Risk?: A Trading Volume Analysis

Number of pages: 40 Posted: 16 Oct 2000
Thomas J. Linsmeier, Daniel B. Thornton, Mohan Venkatachalam and Michael Welker
Financial Accounting Standards Board, Smith School of Business at Queen's University, Duke University - Fuqua School of Business and Queen's University - Queen's School of Business
Downloads 449 (52,127)

Abstract:

18.

Corporate General Counsel and Financial Reporting Quality

Management Science, 61(1) 129-145
Number of pages: 42 Posted: 20 May 2012 Last Revised: 01 Jul 2016
Justin Hopkins, Edward L. Maydew and Mohan Venkatachalam
University of Virginia – Darden Graduate School of Business Administration, University of North Carolina at Chapel Hill and Duke University - Fuqua School of Business
Downloads 396 (43,869)

Abstract:

Corporate counsel, financial reporting, accounting quality, earnings management, compensation

19.

Frequent Financial Reporting and Managerial Myopia

The Accounting Review, Forthcoming
Posted: 20 Jun 2014 Last Revised: 05 May 2017
Arthur G. Kraft, Rahul Vashishtha and Mohan Venkatachalam
City University London - Cass Business School, Duke University and Duke University - Fuqua School of Business

Abstract:

Financial reporting frequency, real effects, myopia, investment, short termism

20.

Do the FASB's Standards Add Shareholder Value?

Downloads 303 ( 83,354)

Do the FASB's Standards Add Shareholder Value?

Number of pages: 71 Posted: 08 Apr 2017
Urooj Khan, Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
Columbia Business School - Accounting, Business Law & Taxation, University of Texas at Dallas - Naveen Jindal School of Management, Columbia Business School and Duke University - Fuqua School of Business
Downloads 231 (111,013)

Abstract:

FASB, Standard Setting, Mandatory Disclosure, Event Study, Shareholder Value

Do the FASB's Standards Add Shareholder Value?

The Accounting Review, Forthcoming, Columbia Business School Research Paper No. 17-82
Number of pages: 97 Posted: 07 Aug 2017
Urooj Khan, Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
Columbia Business School - Accounting, Business Law & Taxation, University of Texas at Dallas - Naveen Jindal School of Management, Columbia Business School and Duke University - Fuqua School of Business
Downloads 72 (280,198)

Abstract:

FASB, standard setting, cost-benefit tradeoff, shareholder value, estimation risk, rules- versus principles-based standards, GAAP

21.

Do Short Sellers Convey Information About Changes in Fundamentals or Risk?

Number of pages: 42 Posted: 30 Sep 2005
Jennifer Francis, Mohan Venkatachalam and Yun Zhang
Duke University, Duke University - Fuqua School of Business and George Washington University
Downloads 268 (80,656)
Citation 10

Abstract:

22.

Is Warren Buffett's Commentary on Accounting, Governance and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?

Downloads 241 (106,788)

Is Warren Buffett's Commentary on Accounting, Governance and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?

Number of pages: 49 Posted: 29 Jun 2011 Last Revised: 19 Sep 2013
Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam
University of San Diego - Department of Accountancy, Columbia Business School and Duke University - Fuqua School of Business
Downloads 241 (106,312)

Abstract:

Accounting practices, compensation, governance, transparency, investment, financing, selection, influence, activism, board composition

Is Warren Buffett's Commentary on Accounting, Governance and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?

Accounting Review, Forthcoming
Posted: 27 Jul 2014
Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam
University of San Diego - Department of Accountancy, Columbia Business School and Duke University - Fuqua School of Business

Abstract:

23.

Using Earnings Conference Calls to Identify Analysts with Superior Private Information

Downloads 236 (109,140)

Using Earnings Conference Calls to Identify Analysts with Superior Private Information

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 38 Posted: 28 Aug 2009 Last Revised: 03 Nov 2011
William J. Mayew, Nathan Y. Sharp and Mohan Venkatachalam
Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Duke University - Fuqua School of Business
Downloads 236 (108,662)

Abstract:

Conference calls, private information benefits, financial analysts, Regulation FD, forecast accuracy, forecast timeliness

Using Earnings Conference Calls to Identify Analysts with Superior Private Information

Review of Accounting Studies, Forthcoming
Posted: 24 Dec 2011
William J. Mayew, Nathan Y. Sharp and Mohan Venkatachalam
Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Duke University - Fuqua School of Business

Abstract:

Conference calls, private information benefits, financial analysts, Regulation FD, forecast accuracy, forecast timeliness

24.

Improving Experienced Auditors’ Detection of Deception in CEO Narratives

Number of pages: 41 Posted: 16 Apr 2017 Last Revised: 22 Jun 2017
Jessen L. Hobson, William J. Mayew, Mark E. Peecher and Mohan Venkatachalam
University of Illinois at Urbana-Champaign, Duke University - Fuqua School of Business, University of Illinois at Urbana-Champaign and Duke University - Fuqua School of Business
Downloads 0 (186,145)

Abstract:

auditors, financial misreporting, deception detection, conference calls

25.

Mutual Fund Transparency and Corporate Myopia

Review of Financial Studies (Forthcoming)
Number of pages: 80 Posted: 08 Feb 2016 Last Revised: 02 Sep 2017
Vikas Agarwal, Rahul Vashishtha and Mohan Venkatachalam
Georgia State University, Duke University and Duke University - Fuqua School of Business
Downloads 0 (56,643)

Abstract:

myopia, short-termism, innovation, mutual fund transparency, mutual fund portfolio disclosure, fund managers

26.

MD&A Disclosure and the Firm's Ability to Continue as a Going Concern

Forthcoming in The Accounting Review
Posted: 31 May 2013 Last Revised: 04 Nov 2014
William J. Mayew, Mani Sethuraman and Mohan Venkatachalam
Duke University - Fuqua School of Business, Cornell University and Duke University - Fuqua School of Business

Abstract:

Going concern, voluntary disclosure, FASB, PCAOB, auditor opinion, bankruptcy prediction

27.

R2 and Idiosyncratic Risk are not Interchangeable

Downloads 0 (158,527)

R2 and Idiosyncratic Risk are not Interchangeable

Accounting Review, Forthcoming
Posted: 24 May 2013 Last Revised: 07 Jul 2014
Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
University of Texas at Dallas - Naveen Jindal School of Management, Columbia Business School and Duke University - Fuqua School of Business

Abstract:

Idiosyncratic volatility, R2, synchronicity, earnings quality, information asymmetry, noise

R2 and Idiosyncratic Risk Are Not Interchangeable

Accounting Review, Forthcoming
Posted: 27 Jul 2014
Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
University of Texas at Dallas - Naveen Jindal School of Management, Columbia Business School and Duke University - Fuqua School of Business

Abstract:

28.

Voice Pitch and the Labor Market Success of Male Chief Executive Officers

Evolution & Human Behavior, Forthcoming
Posted: 04 Mar 2013 Last Revised: 06 Oct 2015
William J. Mayew, Christopher A. Parsons and Mohan Venkatachalam
Duke University - Fuqua School of Business, University of California, San Diego (UCSD) - Rady School of Management and Duke University - Fuqua School of Business

Abstract:

voice pitch, dominance, labor market outcomes, biological evolution

29.

Frictions in the CEO Labor Market: The Role of Talent Agents in CEO Compensation

Contemporary Accounting Research, Forthcoming
Posted: 04 Feb 2011
Shivaram Rajgopal, Daniel J. Taylor and Mohan Venkatachalam
Columbia Business School, University of Pennsylvania - The Wharton School and Duke University - Fuqua School of Business

Abstract:

30.

Financial Reporting Quality and Idiosyncratic Return Volatility

Journal of Accounting & Economics, Forthcoming
Posted: 22 Jun 2010
Shivaram Rajgopal and Mohan Venkatachalam
Columbia Business School and Duke University - Fuqua School of Business

Abstract:

Idiosyncratic Risk, Reporting Quality, Earnings Quality, Volatility

31.

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R

Journal of Accounting Research, Forthcoming
Posted: 20 Oct 2008
Preeti Choudhary, Shivaram Rajgopal and Mohan Venkatachalam
University of Arizona, Eller College of Management, Columbia Business School and Duke University - Fuqua School of Business

Abstract:

accelerated vesting, stock options, earnings management, backdating

32.

The Role of Online Buying Experience as a Competitive Advantage: Evidence from Third-Party Ratings for E-Commerce Firms

Journal of Business, Forthcoming
Posted: 26 May 2003
Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha
Columbia Business School, Duke University - Fuqua School of Business and Foster School of Business

Abstract:

33.

The Value-Relevance of Network Advantages: The Case of E-Commerce Firms

Journal of Accounting Research, Vol. 40, No. 4, March 2003
Posted: 21 Oct 2002
Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha
Columbia Business School, Duke University - Fuqua School of Business and Foster School of Business

Abstract:

34.

The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements

The Accounting Review, Forthcoming, April, 2002
Posted: 26 Nov 2001
Thomas J. Linsmeier, Daniel B. Thornton, Mohan Venkatachalam and Michael Welker
Financial Accounting Standards Board, Smith School of Business at Queen's University, Duke University - Fuqua School of Business and Queen's University - Queen's School of Business

Abstract:

Disclosure regulation; Market risk disclosures; Derivatives; Trading volume; Investors' uncertainty; Diversity of opinion

35.

Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings

Contemporary Accounting Research, Spring 2002
Posted: 26 Nov 2001
James J. Jiambalvo, Shivaram Rajgopal and Mohan Venkatachalam
University of Washington - Michael G. Foster School of Business, Columbia Business School and Duke University - Fuqua School of Business

Abstract:

36.

Value-Relevance of Banks' Derivatives Disclosures

Posted: 25 Aug 1998
Mohan Venkatachalam
Duke University - Fuqua School of Business

Abstract:

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