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Shivaram Rajgopal

Columbia Business School

Professor

3022 Broadway

New York, NY 10027

United States

  • Columbia Business School

SCHOLARLY PAPERS

77

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Rank 117

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Top 117

in Total Papers Downloads

76,011

CITATIONS
Rank 199

SSRN RANKINGS

Top 199

in Total Papers Citations

1,711

Scholarly Papers (77)

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1.

The Economic Implications of Corporate Financial Reporting

Downloads 7,201 ( 644)
Citation 586

The Economic Implications of Corporate Financial Reporting

Number of pages: 72 Posted: 25 Jan 2004
John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 7,050 (667)
Citation 586

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financial statement, earnings management, earnings benchmark, voluntary disclosure, information risk

The Economic Implications of Corporate Financial Reporting

NBER Working Paper No. w10550
Number of pages: 72 Posted: 22 Jun 2004
John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 151 (174,078)
Citation 586

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The Economic Implications of Corporate Financial Reporting

Posted: 14 Sep 2004
John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business and Columbia Business School

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financial statement, earnings management, earnings benchmark, voluntary disclosure, information risk,

The Economic Implications of Corporate Financial Reporting

Journal of Accounting and Economics, 2005
Posted: 12 Jan 2005
John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business and Columbia Business School

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Financial statement, earnings management, earnings benchmark, voluntary disclosure, information risk

2.

Earnings Quality: Evidence from the Field

Downloads 7,013 ( 681)
Citation 14

Earnings Quality: Evidence from the Field

Number of pages: 73 Posted: 10 Jul 2012 Last Revised: 21 Feb 2014
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 7,013 (673)
Citation 14

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earnings quality, FASB, CFO, survey, earnings management

Earnings Quality: Evidence from the Field

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 07 Jun 2013 Last Revised: 05 Dec 2013
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School

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earnings quality, FASB, sustainable earnings, earnings management

3.

Accounting Discretion, Corporate Governance and Firm Performance

Downloads 6,287 ( 838)
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
Univeristy of San Diego - School of Business, Columbia Business School and Duke University - Fuqua School of Business
Downloads 6,287 (824)
Citation 68

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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
Univeristy of San Diego - School of Business, Columbia Business School and Duke University - Fuqua School of Business

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Accounting discretion, earnings smoothing, abnormal accruals, corporate governance

4.

Value Destruction and Financial Reporting Decisions

Downloads 2,819 ( 3,420)
Citation 28

Value Destruction and Financial Reporting Decisions

Number of pages: 23 Posted: 20 Dec 2005
John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 2,819 (3,352)
Citation 28

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Earnings management, earnings smoothing, consensus earnings, meeting benchmarks, value destruction, agency problems, real earnings management, unexpected earnings, earnings surprise, net present value

Value Destruction and Financial Reporting Decisions

Financial Analysts Journal, Vol. 62, No. 6, pp. 27-39, November/December 2006
Posted: 20 Jan 2007
John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business and Columbia Business School

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Financial Statement Analysis, Accounting and Financial Reporting Issues; Equity Investments, Fundamental Analysis and Valuation Models; Corporate Governance

5.

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 (3,367)
Citation 20

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6.

Corporate Culture: Evidence from the Field

Downloads 2,436 ( 4,404)
Citation 2

Corporate Culture: Evidence from the Field

27th Annual Conference on Financial Economics and Accounting Paper, Columbia Business School Research Paper No. 16-49, Duke I&E Research Paper No. 2016-33
Number of pages: 78 Posted: 09 Jul 2016 Last Revised: 03 Mar 2017
John R. Graham, Campbell R. Harvey, Jillian Grennan and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Columbia Business School
Downloads 2,398 (4,437)
Citation 2

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Corporate culture, Cultural values, Norms, Leadership, Corporate governance, Incentive compensation, Informal institutions, Intangible Assets, Valuation, Finance, Risk-taking, Short-termism, Myopia, Innovation, Firm value, Productivity, M&A valuation, Integrity, Trust, Ethics, Compliance

Corporate Culture: Evidence from the Field

NBER Working Paper No. w23255
Number of pages: 79 Posted: 20 Mar 2017
John R. Graham, Campbell R. Harvey, Jillian Grennan and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Columbia Business School
Downloads 38 (398,034)
Citation 2
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7.

Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance

Downloads 2,342 ( 4,704)
Citation 38

Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance

Number of pages: 57 Posted: 13 Oct 2005
Shuping Chen, Dawn A. Matsumoto and Shivaram Rajgopal
University of Texas at Austin - Red McCombs School of Business, University of Washington - Department of Accounting and Columbia Business School
Downloads 2,342 (4,597)
Citation 38

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Earnings guidance, stop guidance, cost of capital

Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 21 Oct 2010
Shuping Chen, Dawn A. Matsumoto and Shivaram Rajgopal
University of Texas at Austin - Red McCombs School of Business, University of Washington - Department of Accounting and Columbia Business School

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8.

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 (6,145)
Citation 30

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Internet, Web Traffic, Valuation, Earnings

9.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming
Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 1,848 (3,392)

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Earnings management, Earnings misrepresentation, Smooth earnings, Accruals, GAAP, Low-balling, Cookie jar reserves, Sustainable earnings, predictable earnings, real earnings management

10.

CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts

Number of pages: 42 Posted: 29 Jun 2008 Last Revised: 12 Aug 2012
Richard Mergenthaler, Shivaram Rajgopal and Suraj Srinivasan
The University of Arizona - Eller College of Management, Columbia Business School and Harvard Business School
Downloads 1,751 (5,652)
Citation 18

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11.

Are Executive Stock Options Associated with Future Earnings?

JAE Boston Conference October 2002
Number of pages: 61 Posted: 06 Jan 2004
Michelle Hanlon, Shivaram Rajgopal and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine
Downloads 1,677 (7,695)
Citation 87

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management compensation, stock options, incentive alignment, rent extraction

12.

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

Downloads 1,556 ( 9,416)
Citation 1

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

Harvard Business School Research Paper No. 1886489
Number of pages: 47 Posted: 15 Jul 2011 Last Revised: 08 Aug 2011
Kevin Koh, Shivaram Rajgopal and Suraj Srinivasan
Nanyang Technological University (NTU) - Nanyang Business School, Columbia Business School and Harvard Business School
Downloads 1,297 (12,379)
Citation 1

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auditor independence, audit fees, Nonaudit services, Auditing, conflict of interests, financial reporting, earnings management

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 26 Sep 2011
Kevin Koh, Shivaram Rajgopal and Suraj Srinivasan
Nanyang Technological University (NTU) - Nanyang Business School, Columbia Business School and Harvard Business School
Downloads 259 (104,145)
Citation 1

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auditor independence, audit fees, non audit services, auditing, conflict of interests, financial reporting, earnings management

13.

A Guide to Earnings Quality

Number of pages: 23 Posted: 31 Oct 2013
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 1,541 (4,577)

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Earnings management, earnings misrepresentation, real earnings management, earnings fraud, earnings overstatement, earnings distortion, earnings quality, one-time items, sustainable earnings, persistent earnings, accruals, real earnings management, earnings red flags, corporate governance

14.

A Catering Theory of Earnings Management

Number of pages: 58 Posted: 05 Jun 2007 Last Revised: 26 Oct 2007
Shivaram Rajgopal, Lakshmanan Shivakumar and Ana Vidolovska Simpson
Columbia Business School, London Business School and London School of Economics & Political Science - Department of Accounting
Downloads 1,504 (8,349)
Citation 7

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earnings management, sentiment, earnings optimism, aggregate-level earnings, abnormal accruals

15.

The Accrual Anomaly: International Evidence

Downloads 1,495 ( 9,995)
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 1,495 (9,805)
Citation 56

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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

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

16.

Empirical Evidence on the Relation between Stock Option Compensation and Risk Taking

Downloads 1,469 ( 10,294)
Citation 119

Empirical Evidence on the Relation between Stock Option Compensation and Risk Taking

EFA 0217
Number of pages: 39 Posted: 27 Aug 1999
Shivaram Rajgopal and Terry J. Shevlin
Columbia Business School and University of California-Irvine
Downloads 1,469 (10,087)
Citation 119

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Empirical Evidence on the Relation between Stock Option Compensation and Risk Taking

Journal of Accounting & Economics, Vol. 33, No. 2, April 2002
Posted: 17 Dec 2001
Shivaram Rajgopal and Terry J. Shevlin
Columbia Business School and University of California-Irvine

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17.

CEO Reputation and Earnings Quality

Downloads 1,446 ( 10,563)
Citation 30

CEO Reputation and Earnings Quality

Number of pages: 42 Posted: 01 Dec 2004
Jennifer Francis, Allen Huang, Shivaram Rajgopal and Amy Zang
Duke University, Hong Kong University of Science and Technology - Department of Accounting, Columbia Business School and Hong Kong University of Science and Technology - Department of Accounting
Downloads 1,446 (10,351)
Citation 30

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CEO Reputation and Earnings Quality

Contemporary Accounting Research, Forthcoming
Posted: 25 Jun 2007 Last Revised: 11 Nov 2007
Jennifer Francis, Allen Huang, Shivaram Rajgopal and Amy Zang
Duke University, Hong Kong University of Science and Technology - Department of Accounting, Columbia Business School and Hong Kong University of Science and Technology - Department of Accounting

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18.

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 (10,886)
Citation 17

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information risk, idiosyncratic volatility, earnings quality, forecast dispersion

19.

Reputation Repair after a Serious Restatement

Downloads 1,271 ( 13,038)
Citation 1

Reputation Repair after a Serious Restatement

The Accounting Review 89.4 (Jul 2014): 1329., Rock Center for Corporate Governance at Stanford University Working Paper No. 163
Number of pages: 52 Posted: 22 Oct 2013 Last Revised: 06 Aug 2014
Jivas Chakravarthy, Ed deHaan and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, University of Washington - Michael G. Foster School of Business and Columbia Business School
Downloads 1,271 (12,756)
Citation 1

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Corporate reputation, accounting restatements, reputation repair, corporate social responsibility, earnings credibility

Reputation Repair after a Serious Restatement

Accounting Review, 2014, Stanford University Graduate School of Business Research Paper No. 14-20
Posted: 26 May 2014
Jivas Chakravarthy, Ed deHaan and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, University of Washington - Michael G. Foster School of Business and Columbia Business School

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corporate reputation; accounting restatements; reputation repair; corporate social responsibility; earnings credibility

20.

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 (10,839)
Citation 3

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21.

Determinants of Revenue Reporting Practices for Internet Firms

Downloads 1,175 ( 14,714)
Citation 7

Determinants of Revenue Reporting Practices for Internet Firms

Number of pages: 50 Posted: 25 Jan 2001
Robert M. Bowen, Angela K. Davis and Shivaram Rajgopal
Univeristy of San Diego - School of Business, University of Oregon and Columbia Business School
Downloads 1,175 (14,415)
Citation 7

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Determinants of Revenue Reporting Practices for Internet Firms

Contemporary Accounting Research, Vol. 19, No. 4, Winter 2002
Posted: 14 Oct 2002
Robert M. Bowen, Angela K. Davis and Shivaram Rajgopal
Univeristy of San Diego - School of Business, University of Oregon and Columbia Business School

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tax, VAT, fiscal policy

22.

Why Was Internet IPO Underpricing so Severe?

Number of pages: 48 Posted: 04 Oct 2001
Larry DuCharme, Shivaram Rajgopal and Stephan Sefcik
University of Washington, Columbia Business School and University of Washington - Department of Accounting
Downloads 1,167 (13,344)
Citation 10

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23.

A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP

Accounting Horizons, Vol. 22, No. 2, 2008, University of Alberta School of Business Research Paper No. 2013-679
Number of pages: 17 Posted: 11 Oct 2007 Last Revised: 10 Jun 2013
Karim Jamal, George J. Benston, Douglas R. Carmichael, Theodore E. Christensen, Robert H. Colson, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder and Ross L. Watts
University of Alberta - Department of Accounting, Operations & Information Systems, Emory University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,150 (14,049)
Citation 8

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Financial Reporting, U.S. GAAP, IFRS, SEC, Reconciliation

24.

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

Downloads 1,016 ( 18,341)
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 (SMU) - Accounting Department, Columbia Business School and Duke University - Fuqua School of Business
Downloads 1,016 (17,993)
Citation 76

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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 (SMU) - Accounting Department, Columbia Business School and Duke University - Fuqua School of Business

Abstract:

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25.

The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

Downloads 1,004 ( 18,671)
Citation 35

The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

Number of pages: 55 Posted: 26 Aug 1999
Shivaram Rajgopal and Morton Pincus
Columbia Business School and University of California, Irvine
Downloads 1,004 (18,326)
Citation 35

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The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

The Accounting Review, January 2002
Posted: 04 Oct 2001
Morton Pincus and Shivaram Rajgopal
University of California, Irvine and Columbia Business School

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Hedging; Derivatives; Income smoothing; Abnormal or discretionary accruals; Oil and gas firms

26.

Meeting or Beating Analyst Expectations in the Post-Scandals World: Changes in Stock Market Rewards and Managerial Actions

Downloads 946 ( 20,453)
Citation 24

Meeting or Beating Analyst Expectations in the Post-Scandals World: Changes in Stock Market Rewards and Managerial Actions

Number of pages: 44 Posted: 03 Feb 2006
Kevin Koh, Dawn A. Matsumoto and Shivaram Rajgopal
Nanyang Technological University (NTU) - Nanyang Business School, University of Washington - Department of Accounting and Columbia Business School
Downloads 946 (20,085)
Citation 24

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Enron, Sarbanes Oxley, Earnings Management, Analysts Forecasts

Meeting or Beating Analyst Expectations in the Post-Scandals World: Changes in Stock Market Rewards and Managerial Actions

Contemporary Accounting Research, Forthcoming
Posted: 05 Feb 2008 Last Revised: 22 Apr 2008
Kevin Koh, Dawn A. Matsumoto and Shivaram Rajgopal
Nanyang Technological University (NTU) - Nanyang Business School, University of Washington - Department of Accounting and Columbia Business School

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Enron, Sarbanes Oxley, Earnings Management, Analysts Forecasts

27.

Lowballing for 'Pop': The Case of Internet IPO Underpricing

Number of pages: 28 Posted: 27 Jan 2001
Larry DuCharme, Shivaram Rajgopal and Stephan Sefcik
University of Washington, Columbia Business School and University of Washington - Department of Accounting
Downloads 941 (19,073)
Citation 11

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28.

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

Downloads 920 ( 21,288)
Citation 5

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 52 Posted: 15 Mar 2006 Last Revised: 16 Mar 2010
Robert M. Bowen, Andrew C. Call and Shivaram Rajgopal
Univeristy of San Diego - School of Business, Arizona State University (ASU) - School of Accountancy and Columbia Business School
Downloads 920 (20,902)
Citation 5

Abstract:

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whistle-blowing, corporate governance, fraud

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

Accounting Review, Vol. 85, No. 4, 2010
Posted: 24 Mar 2010
Robert M. Bowen, Andrew C. Call and Shivaram Rajgopal
Univeristy of San Diego - School of Business, Arizona State University (ASU) - School of Accountancy and Columbia Business School

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Whistle-blowing, financial misdeeds, earnings management, corporate governance

29.

Why is the Accrual Anomaly Not Arbitraged Away?

Number of pages: 42 Posted: 27 Feb 2004
Christina A. Mashruwala, Shivaram Rajgopal and Terry J. Shevlin
University of Alberta, Columbia Business School and University of California-Irvine
Downloads 916 (20,638)
Citation 91

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Accrual anomaly, arbitrage risk

30.

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

Downloads 895 ( 22,180)
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 895 (21,780)
Citation 29

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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

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31.

How Do Managers Value Stock Options and Restricted Stock?

Number of pages: 32 Posted: 18 Mar 2005
Frank D. Hodge, Shivaram Rajgopal and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business, Columbia Business School and University of California-Irvine
Downloads 811 (23,587)
Citation 10

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stock options, restricted stock, managers

32.

Large Sample Evidence on the Relation between Stock Option Compensation and Risk Taking

Number of pages: 54 Posted: 02 Sep 2003
Shivaram Rajgopal, Michelle Hanlon and Terry J. Shevlin
Columbia Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 765 (23,961)
Citation 121

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33.

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

Downloads 677 ( 32,788)
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 677 (32,286)
Citation 13

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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

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34.

CEOS' Outside Employment Opportunities and the Lack of Relative Performance Evaluation in Compensation Contracts

Downloads 672 ( 33,136)
Citation 49

CEOS' Outside Employment Opportunities and the Lack of Relative Performance Evaluation in Compensation Contracts

Number of pages: 52 Posted: 18 Mar 2005
Shivaram Rajgopal, Terry J. Shevlin and Valentina L. Zamora
Columbia Business School, University of California-Irvine and Seattle University - Albers School of Business and Economics
Downloads 672 (32,622)
Citation 49

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CEOS' Outside Employment Opportunities and the Lack of Relative Performance Evaluation in Compensation Contracts

Journal of Finance, Forthcoming
Posted: 09 Jun 2005
Shivaram Rajgopal, Terry J. Shevlin and Valentina L. Zamora
Columbia Business School, University of California-Irvine and Seattle University - Albers School of Business and Economics

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Compensation, Relative Performance Evaluation, talent

35.

The Revolving Door and the SEC's Enforcement Outcomes: Initial Evidence from Civil Litigation

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 07 Aug 2012 Last Revised: 30 Jul 2015
Ed deHaan, Simi Kedia, Kevin Koh and Shivaram Rajgopal
University of Washington - Michael G. Foster School of Business, Rutgers Business School, Nanyang Technological University (NTU) - Nanyang Business School and Columbia Business School
Downloads 642 (24,564)

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SEC, enforcement, revolving door, financial reporting, lawyers, human capital

36.

Do the SEC’s Enforcement Preferences Affect Corporate Misconduct?

Downloads 602 ( 38,430)
Citation 19

Do the SEC’s Enforcement Preferences Affect Corporate Misconduct?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 28 Jan 2011 Last Revised: 17 Jun 2011
Simi Kedia and Shivaram Rajgopal
Rutgers Business School and Columbia Business School
Downloads 325 (81,486)
Citation 19

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Do the SEC’s Enforcement Preferences Affect Corporate Misconduct?

Number of pages: 51 Posted: 23 Mar 2009 Last Revised: 13 Feb 2011
Simi Kedia and Shivaram Rajgopal
Rutgers Business School and Columbia Business School
Downloads 277 (97,038)
Citation 19

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SEC, Corporate Fraud

37.

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 (41,464)
Citation 16

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

38.

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 (45,706)
Citation 4

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39.

Is Information Risk (Pin) Priced?

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 38 Posted: 15 Sep 2006
Partha S. Mohanram and Shivaram Rajgopal
University of Toronto - Rotman School of Management and Columbia Business School
Downloads 479 (49,978)
Citation 27

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Information Risk, PIN, Risk, Mispricing

40.

Do the FASB's Standards Add Shareholder Value?

Downloads 426 ( 59,464)

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 318 (83,219)

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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 108 (226,635)

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

41.

Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013

Downloads 338 ( 78,120)

Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 06 May 2015 Last Revised: 20 Feb 2018
Hariom Manchiraju and Shivaram Rajgopal
Indian School of Business (ISB), Hyderabad and Columbia Business School
Downloads 338 (77,549)

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CSR, shareholder value, endogeneity, exogenous shock

Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence From the Indian Companies Act 2013

Journal of Accounting Research, Vol. 55, No. 5, 2017, Columbia Business School Research Paper No. 18-29
Posted: 12 Mar 2018
Hariom Manchiraju and Shivaram Rajgopal
Indian School of Business (ISB), Hyderabad and Columbia Business School

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CSR; Shareholder Value; Indian Companies Act 2013

42.

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

Downloads 251 (108,207)

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
Univeristy of San Diego - School of Business, Columbia Business School and Duke University - Fuqua School of Business
Downloads 251 (107,681)

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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
Univeristy of San Diego - School of Business, Columbia Business School and Duke University - Fuqua School of Business

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43.

Did Going Public Impair Moody's Credit Ratings?

Downloads 244 (111,325)

Did Going Public Impair Moody's Credit Ratings?

Number of pages: 61 Posted: 25 Oct 2013
Simi Kedia, Shivaram Rajgopal and Xing (Alex) Zhou
Rutgers Business School, Columbia Business School and Board of Governors of the Federal Reserve System
Downloads 244 (110,810)

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Did Going Public Impair Moody's Credit Ratings?

Journal of Financial Economics (JFE), Forthcoming
Posted: 26 May 2014
Simi Kedia, Shivaram Rajgopal and Xing (Alex) Zhou
Rutgers Business School, Columbia Business School and Board of Governors of the Federal Reserve System

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Credit ratings; Initial public offering (IPO); Moody’s

44.

Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity

University of Alberta School of Business Research Paper No. 2013-1011
Number of pages: 7 Posted: 16 Jan 2009 Last Revised: 12 Jun 2013
Thomas L. Stober, Douglas R. Carmichael, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, Shivaram Rajgopal, Shyam Sunder and Ross L. Watts
University of Notre Dame - Department of Accountancy, City University of New York - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
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Financial Reporting, FASB, Financial Instruments, Equity

45.

Response to FAF Exposure Draft on 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB'

University of Alberta School of Business Research Paper No. 2013-1010
Number of pages: 15 Posted: 08 Feb 2008 Last Revised: 12 Jun 2013
George J. Benston, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder and Ross L. Watts
Emory University - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 229 (110,422)

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FAF, FASB

46.

Neighborhood Matters: The Impact of Location on Broad Based Stock Option Plans

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 50 Posted: 19 Apr 2008 Last Revised: 27 Nov 2008
Simi Kedia and Shivaram Rajgopal
Rutgers Business School and Columbia Business School
Downloads 161 (136,462)
Citation 30

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stock options, location, labor market, social interaction

47.

Did Information Intermediaries See the Warning Signals of the Banking Crisis from Leading Indicators in Banks’ Financial Statements?

Number of pages: 64 Posted: 26 Sep 2013 Last Revised: 27 Sep 2013
Hemang Desai, Shivaram Rajgopal and Jeff Jiewei Yu
Southern Methodist University (SMU) - Accounting Department, Columbia Business School and University of Arizona
Downloads 138 (148,302)
Citation 1

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48.

Who Gets Swindled in Ponzi Schemes?

Number of pages: 35 Posted: 29 Mar 2015
Stephen Deason, Shivaram Rajgopal and Gregory B. Waymire
Emory University, Columbia Business School and Emory University - Department of Accounting
Downloads 89 (90,354)

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Ponzi scheme, fraud, social ties

49.

The Changing Landscape of Auditor Litigation and Its Implications for Audit Quality

Stanford Law and Economics Olin Working Paper No. 512, Columbia Business School Research Paper No. 17-110
Number of pages: 59 Posted: 30 Nov 2017 Last Revised: 06 Dec 2017
Colleen Honigsberg, Shivaram Rajgopal and Suraj Srinivasan
Stanford Law School, Columbia Business School and Harvard Business School
Downloads 0 (145,448)

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auditor litigation, Tellabs, Section 10(b), Section 11, audit quality, Janus, PSLRA, class-action litigation

50.

Stock Trades of Securities and Exchange Commission (SEC) Employees

Journal of Law and Economics, 2017 (Vol. 60, p. 441-477), Columbia Business School Research Paper No. 17-105
Number of pages: 62 Posted: 23 Oct 2017 Last Revised: 24 Mar 2018
Shivaram Rajgopal and Roger M. White
Columbia Business School and Arizona State University (ASU) - School of Accountancy
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insider trading, government employee stock trades, securities law

51.

Foreign Currency: Accounting, Communication and Management of Risks

Columbia Business School Research Paper No. 17-93
Number of pages: 89 Posted: 07 Sep 2017 Last Revised: 30 Jan 2018
Trevor S. Harris and Shivaram Rajgopal
Columbia University - Columbia Business School and Columbia Business School
Downloads 0 (162,712)

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foreign currency, translation, transaction, reporting, performance evaluation, hedging, compensation, free cash flow, accounting standards, SFAS 1 and 8, SFAS 52, budgeting, survey

52.

Towards a Financial Statement Based Approach to Modeling Systemic Risk in Insurance and Banking

Columbia Business School Research Paper No. 17-77
Number of pages: 70 Posted: 31 Jul 2017
Garud Iyengar, Yu Luo, Shivaram Rajgopal, Venkat Venkatasubramanian and Zhizun Zhang
Columbia University - Department of Industrial Engineering and Operations Research (IEOR), Columbia University - Department of Chemical Engineering, Columbia Business School, Department of Chemical Engineering and Columbia University, Department of Chemical Engineering, Students
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insurance, banking, SRISK, financial statements, systemic risk, fundamental analysis

53.

Impact of Reporting Frequency on UK Public Companies

CFA Institute Research Foundation 2017B - 1, Columbia Business School Research Paper No. 17-59
Number of pages: 28 Posted: 31 May 2017
Robert Pozen, Suresh Nallareddy and Shivaram Rajgopal
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Duke University - Fuqua School of Business and Columbia Business School
Downloads 0 (349,582)

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54.

Do Heads Roll? An Empirical Analysis of CEO Turnover and Pay When the Corporation is Federally Prosecuted

Virginia Law and Economics Research Paper No. 2017-11, Columbia Business School Research Paper No. 17-54
Number of pages: 36 Posted: 11 May 2017 Last Revised: 30 Mar 2018
Brandon L. Garrett, Nan Li and Shivaram Rajgopal
University of Virginia - School of Law, Columbia University - Columbia Business School and Columbia Business School
Downloads 0 (163,587)

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55.

The SEC's Enforcement Record against Auditors

Number of pages: 61 Posted: 08 Apr 2017 Last Revised: 22 Apr 2017
Simi Kedia, Urooj Khan and Shivaram Rajgopal
Rutgers Business School, Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School
Downloads 0 (148,302)

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SEC, Enforcement, Audit, Big N, Fraud, AAER

56.

Corporate Culture: The Interview Evidence

Duke I&E Research Paper No. 2016-42, Columbia Business School Research Paper No. 16-70
Number of pages: 43 Posted: 24 Sep 2016 Last Revised: 18 Oct 2016
John R. Graham, Campbell R. Harvey, Jillian Grennan and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Columbia Business School
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Corporate culture, Valuation, Finance, Cultural values, Social norms, Leadership, Corporate governance, Incentive compensation, Finance function, Intangible Assets, Risk-taking, Short-termism, Myopia, Innovation, Firm value, Productivity, M&A valuation, Integrity, Trust, Ethics, Compliance, Earnings

57.

Consequences of Mandatory Quarterly Reporting: The U.K. Experience

Columbia Business School Research Paper No. 17-33
Number of pages: 52 Posted: 30 Aug 2016 Last Revised: 15 Mar 2017
Suresh Nallareddy, Robert Pozen and Shivaram Rajgopal
Duke University - Fuqua School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Columbia Business School
Downloads 0 (107,776)

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Quarterly reporting; Analyst following; Investments; Disclosure

58.

Rank and File Employees and the Discovery of Misreporting: The Role of Stock Options

Call, A.C., Kedia, S., and Rajgopal, S. 2016. Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting & Economics (JAE), Forthcoming, Columbia Business School Research Paper No. 16-41
Number of pages: 57 Posted: 08 Jun 2016
Andrew C. Call, Simi Kedia and Shivaram Rajgopal
Arizona State University (ASU) - School of Accountancy, Rutgers Business School and Columbia Business School
Downloads 0 (111,781)

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misreporting, stock options, whistle-blowing

59.

Large Shareholders and Credit Ratings

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 59 Posted: 28 May 2016
Simi Kedia, Shivaram Rajgopal and Xing (Alex) Zhou
Rutgers Business School, Columbia Business School and Board of Governors of the Federal Reserve System
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Moody's; S&P; credit rating agencies; ownership structure; conflict of interest; difference-in-difference; corporate bond; CMBS

60.

Evidence on Contagion in Earnings Management

Accounting Review, Vol. 90, No. 6 (November 2015) pp. 2337-2373
Number of pages: 59 Posted: 10 Feb 2015 Last Revised: 25 Jun 2016
Simi Kedia, Kevin Koh and Shivaram Rajgopal
Rutgers Business School, Nanyang Technological University (NTU) - Nanyang Business School and Columbia Business School
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Earnings Management, Restatements, Contagion, Sarbanes-Oxley Act

61.

The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis by the American Accounting Association's Financial Accounting Standards Committee

University of Alberta School of Business Research Paper No. 2013-1028, Accounting Horizons, Vol. 21, No. 2, 2007
Posted: 02 Jul 2013
George J. Benston, Douglas R. Carmichael, Karim Jamal, Joel S. Demski, Bob Laux, Shivaram Rajgopal, George Vrana and Bala G. Dharan
Emory University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, University of Alberta - Department of Accounting, Operations & Information Systems, University of Florida - Fisher School of Accounting, Microsoft Corporation, Columbia Business School, Ernst & Young LLP and Harvard Law School

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FASB, IASB, conceptual framework, accounting standards, financial reporting

62.

Response to FAF Exposure Draft, 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB and GASB'

Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009, University of Alberta School of Business Research Paper No. 2013-1024
Posted: 02 Jul 2013
Robert H. Colson, George J. Benston, Douglas R. Carmichael, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder and Ross L. Watts
Grant Thornton LLP, Emory University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

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63.

R2 and Idiosyncratic Risk are not Interchangeable

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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

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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

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64.

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

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65.

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

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Idiosyncratic Risk, Reporting Quality, Earnings Quality, Volatility

66.

Do Managers Value Stock Options and Restricted Stock Consistent with Economic Theory?

Contemporary Accounting Research, Forthcoming
Posted: 26 Mar 2009
Frank D. Hodge, Shivaram Rajgopal and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business, Columbia Business School and University of California-Irvine

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Stock options, Restricted stock, Managers' subjective values, Black-Scholes model

67.

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

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accelerated vesting, stock options, earnings management, backdating

68.

Is PIN Priced Risk?

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 20 Oct 2008
Partha S. Mohanram and Shivaram Rajgopal
University of Toronto - Rotman School of Management and Columbia Business School

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Information Risk, PIN, Risk

69.

Comments by the American Accounting Association's Financial Accounting Standards Committee on the FASB's 'Conceptual Framework for Financial Reporting (Hereafter CF)', Call for Preliminary Views, July 6, 2006

Posted: 07 Dec 2006 Last Revised: 11 Jun 2013
George J. Benston, Douglas R. Carmichael, Joel S. Demski, Karim Jamal, Bala G. Dharan, Bob Laux, Shivaram Rajgopal and George Vrana
Emory University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, University of Florida - Fisher School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, Harvard Law School, Microsoft Corporation, Columbia Business School and Ernst & Young LLP

Abstract:

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70.

Why is the Accrual Anomaly Not Arbitraged Away? The Role of Idiosyncratic Risk and Transaction Costs

Journal of Accounting & Economics (JAE), 2006
Posted: 17 Apr 2006
Christina A. Mashruwala, Shivaram Rajgopal and Terry J. Shevlin
University of Alberta, Columbia Business School and University of California-Irvine

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Capital markets, accrual anomaly, arbitrage, idiosyncratic risk, transaction costs

71.

Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance in the Post Regulation-Fd Period*

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Posted: 14 Sep 2005
Shuping Chen, Dawn A. Matsumoto and Shivaram Rajgopal
University of Texas at Austin - Red McCombs School of Business, University of Washington - Department of Accounting and Columbia Business School

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quarterly earnings guidance, stop guidance, cost of capital

72.

Are Executive Stock Options Associated with Future Earnings

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 3-43, December 2003
Posted: 05 Nov 2003
Michelle Hanlon, Shivaram Rajgopal and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine

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management compensation, stock options, incentive alignment, rent extraction

73.

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

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74.

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

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75.

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

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76.

Early Evidence on the Informativeness of the Sec's Market Risk Disclosures: The Case of Commodity Price Risk Exposure of Oil and Gas Producers

The Accounting Review, Vol. 74, No. 3, July 1999
Posted: 09 Jun 1999
Shivaram Rajgopal
Columbia Business School

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