Shivaram Rajgopal

Columbia University - Columbia Business School, Accounting, Business Law & Taxation

Professor

3022 Broadway

New York, NY 10027

United States

  • Columbia University - Columbia Business School, Accounting, Business Law & Taxation

SCHOLARLY PAPERS

107

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124,256

SSRN CITATIONS
Rank 153

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Top 153

in Total Papers Citations

2,675

CROSSREF CITATIONS

2,442

Scholarly Papers (107)

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1.

Corporate Culture: Evidence from the Field

Downloads 9,553 ( 1,003)
Citation 40

Corporate Culture: Evidence from the Field

Journal of Financial Economics (JFE), Forthcoming, 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: 133 Posted: 09 Jul 2016 Last Revised: 28 Jul 2022
John R. Graham, Jillian Grennan, Campbell R. Harvey and Shivaram Rajgopal
Duke University, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 9,303 (1,035)
Citation 10

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Corporate Culture, 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, Earnings Management

Corporate Culture: Evidence from the Field

NBER Working Paper No. w23255
Number of pages: 79 Posted: 20 Mar 2017 Last Revised: 17 Jul 2023
John R. Graham, Campbell R. Harvey, Jillian Grennan and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 250 (202,441)
Citation 1

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2.

Earnings Quality: Evidence from the Field

Downloads 9,237 ( 1,055)

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 9,237 (1,050)
Citation 98

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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 University - Columbia Business School, Accounting, Business Law & Taxation

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earnings quality, FASB, sustainable earnings, earnings management

3.

The Economic Implications of Corporate Financial Reporting

Downloads 8,308 ( 1,267)
Citation 1,500

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 8,083 (1,329)
Citation 36

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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 Last Revised: 01 May 2022
John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 225 (224,413)
Citation 257

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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 University - Columbia Business School, Accounting, Business Law & Taxation

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

The Economic Implications of Corporate Financial Reporting

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

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

4.

Accounting Discretion, Corporate Governance and Firm Performance

Downloads 6,623 ( 1,875)

Accounting Discretion, Corporate Governance and Firm Performance

Number of pages: 65 Posted: 20 Jan 2004
Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 6,623 (1,856)
Citation 98

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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
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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Accounting discretion, earnings smoothing, abnormal accruals, corporate governance

5.

Do Socially Responsible Firms Walk the Talk?

Number of pages: 48 Posted: 18 Jun 2020 Last Revised: 12 Dec 2022
Aneesh Raghunandan and Shivaram Rajgopal
London School of Economics and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 4,294 (3,941)
Citation 29

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social responsibility, ESG, Business Roundtable, environmental and labor laws, Violation Tracker, carbon emissions.

6.

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: 30 Aug 2018
John R. Graham, Jillian Grennan, Campbell R. Harvey and Shivaram Rajgopal
Duke University, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,711 (5,026)
Citation 4

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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

7.

Do ESG Funds Make Stakeholder-Friendly Investments?

Review of Accounting Studies, forthcoming
Number of pages: 54 Posted: 19 Apr 2021 Last Revised: 31 May 2022
Aneesh Raghunandan and Shivaram Rajgopal
London School of Economics and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,707 (5,036)
Citation 26

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social responsibility, ESG, SEC, environmental and labor laws, mutual fund, Violation Tracker

8.

Are Carbon Emissions Associated with Stock Returns?

Downloads 3,525 ( 5,519)
Citation 27

Are Carbon Emissions Associated with Stock Returns?

Review of Finance, forthcoming
Number of pages: 56 Posted: 09 Mar 2021 Last Revised: 23 Feb 2023
Jitendra Aswani, Aneesh Raghunandan and Shivaram Rajgopal
Harvard University, London School of Economics and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,304 (6,038)
Citation 33

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Carbon Emissions, Stock Returns, Trucost, Estimated Emissions, Emissions Disclosure

Are Carbon Emissions Associated with Stock Returns? Reply

Review of Finance, Forthcoming
Number of pages: 5 Posted: 22 May 2023 Last Revised: 24 May 2023
Jitendra Aswani, Aneesh Raghunandan and Shivaram Rajgopal
Harvard University, London School of Economics and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 221 (232,247)

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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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,516 (5,511)
Citation 8

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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.

Value Destruction and Financial Reporting Decisions

Downloads 3,151 ( 6,632)

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,151 (6,513)
Citation 16

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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 University - Columbia Business School, Accounting, Business Law & Taxation

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

11.

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 University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and University of Washington - Michael G. Foster School of Business
Downloads 3,126 (6,701)
Citation 41

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12.

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,010 (7,101)
Citation 3

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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

13.

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
Penn State University, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School
Downloads 2,608 (8,871)
Citation 45

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14.

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

Downloads 2,570 ( 9,080)

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 2,570 (8,926)
Citation 57

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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 University - Columbia Business School, Accounting, Business Law & Taxation

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15.

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 University - Columbia Business School, Accounting, Business Law & Taxation, London Business School and London School of Economics & Political Science - Department of Accounting
Downloads 1,987 (13,702)
Citation 21

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

16.

Are Executive Stock Options Associated with Future Earnings?

Number of pages: 61 Posted: 06 Jan 2004
Michelle Hanlon, Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads 1,852 (15,308)
Citation 55

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management compensation, stock options, incentive alignment, rent extraction

17.

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 University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Foster School of Business
Downloads 1,780 (16,286)
Citation 4

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18.

Value of Internally Generated Intangible Capital

Forthcoming, Management Science
Number of pages: 54 Posted: 07 Sep 2021 Last Revised: 29 Aug 2023
Aneel Iqbal, Shivaram Rajgopal, Anup Srivastava and Rong Zhao
Thunderbird School of Global Management, Arizona State University, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business and University of Calgary
Downloads 1,750 (16,789)
Citation 7

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Intangibles, Book Value, Financial Statement Analysis, Valuation

19.

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

Downloads 1,732 (17,027)
Citation 22

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 University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School
Downloads 1,444 (22,072)
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 University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School
Downloads 288 (175,915)
Citation 7

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

20.

Reputation Repair after a Serious Restatement

Downloads 1,668 (18,047)
Citation 26

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: 29 Jan 2020
Jivas Chakravarthy, Ed deHaan and Shivaram Rajgopal
University of Texas-Arlington, Stanford Graduate School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,668 (17,720)
Citation 26

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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
University of Texas-Arlington, Stanford Graduate School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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

21.

CEO Reputation and Earnings Quality

Downloads 1,655 (18,237)
Citation 21

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 University - Columbia Business School, Accounting, Business Law & Taxation and Hong Kong University of Science and Technology - Department of Accounting
Downloads 1,655 (17,908)
Citation 21

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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 University - Columbia Business School, Accounting, Business Law & Taxation and Hong Kong University of Science and Technology - Department of Accounting

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22.

The Accrual Anomaly: International Evidence

Downloads 1,609 (19,012)

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 University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 1,609 (18,680)
Citation 43

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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 University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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

23.

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

Downloads 1,578 (19,574)
Citation 69

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

Number of pages: 39 Posted: 27 Aug 1999
Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads 1,578 (19,230)
Citation 69

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

Posted: 17 Dec 2001
Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine

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24.

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 University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 1,550 (20,140)
Citation 61

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information risk, idiosyncratic volatility, earnings quality, forecast dispersion

25.

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 University - Columbia Business School, Accounting, Business Law & Taxation and University of Washington - Department of Accounting
Downloads 1,403 (23,433)
Citation 15

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26.

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, 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 (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,291 (26,459)
Citation 2

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

27.

Does ESG Negative Screening Work?

Number of pages: 59 Posted: 12 Jul 2022 Last Revised: 11 Aug 2022
Robert G. Eccles, Shivaram Rajgopal and Jing Xie
University of Oxford - Said Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Macau, Faculty of Business Administration, Department of Finance and Business Economics
Downloads 1,270 (27,331)
Citation 3

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CSR, ESG, exclusion, index exclusion, negative screening, socially responsible investing, firm valuation, performance

28.

Determinants of Revenue Reporting Practices for Internet Firms

Downloads 1,229 (28,472)
Citation 5

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
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,229 (27,983)
Citation 5

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Determinants of Revenue Reporting Practices for Internet Firms

Posted: 14 Oct 2002
Robert M. Bowen, Angela K. Davis and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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tax, VAT, fiscal policy

29.

Measuring Audit Quality

Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper Forthcoming
Number of pages: 71 Posted: 01 Jan 2020 Last Revised: 08 Dec 2020
Shivaram Rajgopal, Suraj Srinivasan and Xin Zheng
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Harvard Business School and University of British Columbia
Downloads 1,227 (28,537)
Citation 4

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Audit Quality, Audit Deficiency, AAER, Securities Class Action Lawsuits, Enforcement

30.

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,174 (30,462)
Citation 1

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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

31.

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

Downloads 1,166 (30,802)
Citation 67

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 University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 1,166 (30,326)
Citation 67

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

Posted: 20 Oct 2003
Hemang Desai, Shivaram Rajgopal and Mohan Venkatachalam
Southern Methodist University (SMU) - Accounting Department, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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32.

Do the FASB's Standards Add Shareholder Value?

Downloads 1,146 (31,593)
Citation 28

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
University of Texas at Austin - Red McCombs School of Business, University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 782 (52,937)
Citation 3

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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
University of Texas at Austin - Red McCombs School of Business, University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 364 (136,287)
Citation 7

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

33.

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
University of Washington - Foster School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,141 (31,770)
Citation 18

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Quarterly reporting; Analyst following; Investments; Disclosure

34.

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 University - Columbia Business School, Accounting, Business Law & Taxation and Emory University - Department of Accounting
Downloads 1,097 (33,524)
Citation 19

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Ponzi scheme, fraud, social ties

35.

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 University - Columbia Business School, Accounting, Business Law & Taxation and University of Washington - Department of Accounting
Downloads 1,094 (33,654)
Citation 15

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36.

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

Downloads 1,080 (34,286)
Citation 31

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
Chapman University - The George L. Argyros School of Business & Economics, Arizona State University (ASU) - School of Accountancy and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,080 (33,793)
Citation 31

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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
Chapman University - The George L. Argyros School of Business & Economics, Arizona State University (ASU) - School of Accountancy and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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

37.

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

Downloads 1,076 (34,460)
Citation 13

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 University - Columbia Business School, Accounting, Business Law & Taxation and University of California, Irvine
Downloads 1,076 (33,963)
Citation 13

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

Posted: 04 Oct 2001
Morton Pincus and Shivaram Rajgopal
University of California, Irvine and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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

38.

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

Downloads 1,027 (36,816)
Citation 14

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,027 (36,285)
Citation 14

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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 University - Columbia Business School, Accounting, Business Law & Taxation

Abstract:

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Enron, Sarbanes Oxley, Earnings Management, Analysts Forecasts

39.

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
Stanford Graduate School of Business, Rutgers Business School, Nanyang Technological University (NTU) - Nanyang Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,024 (36,968)
Citation 41

Abstract:

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

40.

Why is the Accrual Anomaly Not Arbitraged Away?

Number of pages: 42 Posted: 27 Feb 2004
Christina A. Mashruwala, Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
University of Alberta, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads 998 (38,354)
Citation 14

Abstract:

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Accrual anomaly, arbitrage risk

41.

How Do Managers Value Stock Options and Restricted Stock?

Number of pages: 32 Posted: 18 Mar 2005
Frank D. Hodge, Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads 974 (39,665)
Citation 6

Abstract:

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stock options, restricted stock, managers

42.

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

Downloads 974 (39,757)
Citation 49

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, Terry J. Shevlin and Mohan Venkatachalam
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California-IrvineUniversity of California-Irvine and Duke University - Fuqua School of Business
Downloads 974 (39,164)
Citation 49

Abstract:

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

Posted: 26 May 2003
Shivaram Rajgopal, Terry J. Shevlin, Terry J. Shevlin and Mohan Venkatachalam
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California-IrvineUniversity of California-Irvine and Duke University - Fuqua School of Business

Abstract:

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43.

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, Terry J. Shevlin and Terry J. Shevlin
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-IrvineUniversity of California-Irvine
Downloads 969 (39,934)
Citation 13

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44.

Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives

The Accounting Review. Advance online publication. https://doi.org/10.2308/TAR-2021-0176
Number of pages: 84 Posted: 15 Dec 2020 Last Revised: 26 Jun 2023
Shivaram Rajgopal, Anup Srivastava and Rong Zhao
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business and University of Calgary
Downloads 782 (53,875)
Citation 2

Abstract:

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Internal Rate of Return, Economic Profitability, Digital Giants, Anticompetitive Practices, Technology, Abnormal Profits, Amazon, Google, Microsoft, Apple

45.

Do the SEC’s Enforcement Preferences Affect Corporate Misconduct?

Downloads 778 (54,067)
Citation 145

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 457 (104,660)
Citation 83

Abstract:

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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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 321 (156,231)
Citation 8

Abstract:

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SEC, Corporate Fraud

46.

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 University - Columbia Business School, Accounting, Business Law & Taxation and Arizona State University (ASU) - School of Accountancy
Downloads 771 (54,705)
Citation 2

Abstract:

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insider trading, government employee stock trades, securities law

47.

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

Downloads 719 (60,092)

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 University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Foster School of Business
Downloads 719 (59,240)
Citation 7

Abstract:

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

Posted: 27 Apr 2002
Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Foster School of Business

Abstract:

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48.

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

Downloads 717 (60,292)
Citation 58

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 717 (59,449)
Citation 58

Abstract:

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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 University - Columbia Business School, Accounting, Business Law & Taxation

Abstract:

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CSR; Shareholder Value; Indian Companies Act 2013

49.

Integrating Practice into Accounting Research

Downloads 715 (60,510)
Citation 3

Integrating Practice into Accounting Research

Number of pages: 59 Posted: 22 May 2019
Shivaram Rajgopal
Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 715 (59,662)
Citation 3

Abstract:

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research-practice gap, Columbia, tuition funded research, Management Science, policy

Integrating Practice into Accounting Research

Management Science, Forthcoming
Posted: 30 Dec 2019
Shivaram Rajgopal
Columbia University - Columbia Business School, Accounting, Business Law & Taxation

Abstract:

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Research Relevance, Tuition, Dean, Teaching, Research Dissemination, Research Translation, Knowledge Transfer, Practitioner, Research Impact, PhD Programs

50.

The Changing Landscape of Auditor Litigation

Stanford Law and Economics Olin Working Paper No. 512, Columbia Business School Research Paper No. 17-110
Number of pages: 62 Posted: 30 Nov 2017 Last Revised: 16 Aug 2020
Colleen Honigsberg, Shivaram Rajgopal and Suraj Srinivasan
Stanford Law School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School
Downloads 711 (60,958)
Citation 5

Abstract:

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

51.

Bank Boards: What Has Changed Since the Financial Crisis?

Number of pages: 46 Posted: 31 Jan 2019 Last Revised: 27 Oct 2021
Shivaram Rajgopal, Suraj Srinivasan and Yu Ting Forester Wong
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Harvard Business School and University of Southern California - Leventhal School of Accounting
Downloads 706 (61,562)
Citation 2

Abstract:

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Corporate Governance, Financial Crisis, Banks, Bank Board, Board of Director, Diversity, Chairperson, 2008 Crisis

52.

ESG Ratings of ESG Index Providers

Columbia Business School Research Paper No. 4468531
Number of pages: 54 Posted: 04 Jun 2023 Last Revised: 15 Sep 2023
Sonakshi Agrawal, Lisa Yao Liu, Shivaram Rajgopal, Suhas A. Sridharan, Yifan Yan and Teri Lombardi Yohn
Columbia University - Columbia Business School, Columbia Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Emory University - Goizueta Business School, Emory University - Goizueta Business School and Emory University Goizueta Business School
Downloads 705 (63,630)

Abstract:

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ESG, index providers, rating agencies, sustainability, disclosure

53.

Lifetime Earnings

Number of pages: 49 Posted: 04 Nov 2021 Last Revised: 01 Jun 2022
Sanjeev Bhojraj, Ashish Ochani and Shivaram Rajgopal
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University, Samuel Curtis Johnson Graduate School of Management, Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 703 (61,897)
Citation 1

Abstract:

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lifetime, earnings, stock returns, wealth creation, mergers, IPOs

54.

Earnings Quality on the Street

Number of pages: 66 Posted: 28 Mar 2019
Urooj Khan, Venkat Peddireddy and Shivaram Rajgopal
University of Texas at Austin - Red McCombs School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 635 (70,532)
Citation 1

Abstract:

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Earnings Quality, Dechow-Dichev, F-Score, Jones Model, M-Score, Wall Street, Restatements, Aaers, Lawsuits, Sales Quality, Margin Quality, Cash Flow Quality, Stock Returns

55.

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 University - Columbia Business School, Accounting, Business Law & Taxation and University of Arizona, Eller College of Management
Downloads 610 (74,155)
Citation 16

Abstract:

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

56.

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 University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 576 (79,641)
Citation 4

Abstract:

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57.

Does A Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India

Number of pages: 72 Posted: 07 Sep 2021 Last Revised: 26 Apr 2022
Shivaram Rajgopal and Prasanna L. Tantri
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Indian School of Business
Downloads 573 (80,179)

Abstract:

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Corporate Social Responsibility; Sigaling

58.

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
Rotman School of Management, University of Toronto and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 551 (84,244)
Citation 5

Abstract:

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Information Risk, PIN, Risk, Mispricing

59.

Mandatory Gender Pay Gap Disclosure in the UK: Did Inequity Fall and Do these Disclosures Affect Firm Value?

Columbia Business School Research Paper
Number of pages: 57 Posted: 15 Jun 2021
Aneesh Raghunandan and Shivaram Rajgopal
London School of Economics and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 545 (85,331)

Abstract:

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gender pay gap; ESG; labor practices; mandatory disclosure; U.K; socially conscious investors; inequity; operating performance; shareholder value; stakeholders

60.

Returns to Seeking Political Influence: Early Evidence from the COVID-19 Stimulus

Columbia Business School Research Paper
Number of pages: 69 Posted: 14 May 2021
John A. Barrick, Adam J. Olson and Shivaram Rajgopal
Brigham Young University - School of Accountancy, University of Cincinnati - Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 508 (93,595)

Abstract:

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COVID-19, CARES Act, corporate beneficiaries, payoff, political influence, government beneficiaries

61.

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 478 (100,286)
Citation 35

Abstract:

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Earnings Management, Restatements, Contagion, Sarbanes-Oxley Act

62.

Rethinking the Value and Emission Implications of Green Bonds

Number of pages: 41 Posted: 10 Oct 2022 Last Revised: 05 Apr 2023
Jitendra Aswani and Shivaram Rajgopal
Harvard University and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 445 (109,358)

Abstract:

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Sustainable Finance; Climate Change; Green Bonds; Corporate Sustainability; ESG

63.

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 University - Columbia Business School, Accounting, Business Law & Taxation and Southern Methodist University (SMU) - Finance Department
Downloads 389 (127,435)
Citation 6

Abstract:

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Moody's; S&P; credit rating agencies; ownership structure; conflict of interest; difference-in-difference; corporate bond; CMBS

64.

Remedial Actions After Corporate Social Irresponsibility

Number of pages: 54 Posted: 28 Dec 2022
Wei Cai, Aneesh Raghunandan, Shivaram Rajgopal and Wenxin Wang
Columbia Business School, London School of Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Harvard University - Business School (HBS)
Downloads 380 (131,711)

Abstract:

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reputation repair, corporate social responsibility, ESG, labor violation, environmental violation

65.

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 367 (136,052)
Citation 6

Abstract:

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misreporting, stock options, whistle-blowing

66.

Do Political Anti-ESG Sanctions Have Any Economic Substance? The Case of Texas Law Mandating Divestment from ESG Asset Management Companies

Number of pages: 45 Posted: 16 Mar 2023
Shivaram Rajgopal, Anup Srivastava and Rong Zhao
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business and University of Calgary
Downloads 361 (138,604)

Abstract:

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ESG; Politics; Greenwashing; Texas; Blackrock

67.

Negative Tangible Equity

Columbia Business School Research Paper
Number of pages: 54 Posted: 04 Aug 2021 Last Revised: 11 Apr 2023
Sanjeev Bhojraj, Bin Li and Shivaram Rajgopal
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Houston - Bauer College of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 361 (138,604)

Abstract:

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68.

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, University of Texas at Austin - Red McCombs School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 342 (147,044)
Citation 2

Abstract:

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

69.

Diversity Targets

Number of pages: 56 Posted: 23 Dec 2022 Last Revised: 04 May 2023
Wei Cai, Yue Chen, Shivaram Rajgopal and Li Yang
Columbia Business School, Columbia University - Columbia Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Columbia Business School
Downloads 339 (149,329)

Abstract:

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Diveristy Targets, ESG Disclosure

70.

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
Duke University School of Law, University of Minnesota - Twin Cities - Carlson School of Management and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 332 (151,682)
Citation 3

Abstract:

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71.

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

Downloads 327 (154,150)
Citation 2

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
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 327 (153,139)
Citation 2

Abstract:

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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
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

Abstract:

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72.

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, 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 (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 314 (161,003)

Abstract:

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Financial Reporting, FASB, Financial Instruments, Equity

73.

Did Going Public Impair Moody's Credit Ratings?

Downloads 310 (163,108)
Citation 3

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 University - Columbia Business School, Accounting, Business Law & Taxation and Southern Methodist University (SMU) - Finance Department
Downloads 310 (162,066)
Citation 3

Abstract:

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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 University - Columbia Business School, Accounting, Business Law & Taxation and Southern Methodist University (SMU) - Finance Department

Abstract:

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

74.

What Do Financial Executives Say about Corporate Culture and Strategy?

Number of pages: 19 Posted: 05 Aug 2022
John R. Graham, Jillian Grennan, Campbell R. Harvey and Shivaram Rajgopal
Duke University, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 305 (165,961)

Abstract:

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corporate culture, organizational culture, strategy, leadership, intangible value, sustainable value

75.

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, 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 AccountingUniversity of Georgia, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 291 (174,434)

Abstract:

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FAF, FASB

76.

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

Contemporary Accounting Research, Vol. 33, No. 2, 2016, Columbia Business School Research Paper Forthcoming
Number of pages: 64 Posted: 26 Sep 2013 Last Revised: 22 Feb 2021
Hemang Desai, Shivaram Rajgopal and Jeff Jiewei Yu
Southern Methodist University (SMU) - Accounting Department, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Arizona
Downloads 250 (203,280)
Citation 5

Abstract:

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77.

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 248 (204,863)
Citation 7

Abstract:

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stock options, location, labor market, social interaction

78.

Does Financial Reporting Misconduct Pay Off Even When Discovered?

Review of Accounting Studies, Forthcoming
Number of pages: 70 Posted: 09 Apr 2019 Last Revised: 07 Apr 2020
Dan Amiram, Serene Huang and Shivaram Rajgopal
Tel Aviv University - Coller School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 233 (218,587)
Citation 9

Abstract:

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misconduct, fraud, misreporting, penalty, cost benefit, SEC, restatements, class action lawsuits

79.

Sharing the Pain between Workers and Management: Evidence from the COVID-19 Pandemic and 9/11 Attacks

Number of pages: 63 Posted: 10 Mar 2022 Last Revised: 22 Jun 2023
Mansoor Afzali, Urooj Khan and Shivaram Rajgopal
Hanken School of Economics, University of Texas at Austin - Red McCombs School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 223 (226,988)
Citation 1

Abstract:

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ESG, sharing the pain, pay cuts, layoffs, CEO wealth, corporate social responsibility, stakeholder capitalism, BRT signatories, COVID, 9/11

80.

An Analysis of Carbon Reduction Pledges of the U.S. Oil and Gas Companies

Management Science, Forthcoming, SMU Cox School of Business Research Paper No. 22-26
Number of pages: 23 Posted: 23 Dec 2022 Last Revised: 16 Mar 2023
Hemang Desai, Pauline Lam, Bin Li and Shivaram Rajgopal
Southern Methodist University (SMU) - Accounting Department, New York University (NYU) - Leonard N. Stern School of Business, University of Houston - Bauer College of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 215 (234,868)

Abstract:

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Net-zero pledges, Carbon emissions, E&P firms, Engine No.1, Determinants, Stock reaction

81.

When Do Firms Deliver on the Jobs They Promise in Return for State Aid?

Review of Accounting Studies, forthcoming
Number of pages: 60 Posted: 31 Oct 2022 Last Revised: 18 Aug 2023
Qingkai Dong, Aneesh Raghunandan and Shivaram Rajgopal
Columbia University, London School of Economics and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 208 (243,174)

Abstract:

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subsidies, political connections, transparency, job creation, labor practices, stakeholders, ESG

82.

Description and Download Link for Internal Rate of Return Data

Number of pages: 8 Posted: 17 Oct 2022
Shivaram Rajgopal, Anup Srivastava and Rong Zhao
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business and University of Calgary
Downloads 194 (257,959)

Abstract:

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Internal rate of return

83.

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, University of Washington - Foster School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 156 (311,478)

Abstract:

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84.

The Case for Reinventing Financial Reporting in the 21st Century

Journal of Applied Corporate Finance, Volume 34 Number 4, 2022
Number of pages: 9 Posted: 22 Feb 2023
Anup Srivastava and Shivaram Rajgopal
University of Calgary - Haskayne School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 134 (355,919)

Abstract:

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Financial reports, Valuation, Intangibles, Knowledge economy, Accounting

85.

Research Foundation Review 2017

CFA Institute Research Foundation Review 2017, University of Hong Kong Faculty of Law Research Paper No. 2019/109
Number of pages: 83 Posted: 08 Nov 2019 Last Revised: 16 Aug 2020
Jeffery V. Bailey, Thomas M. Richards, Frank J. Fabozzi, Sergio M. Focardi, Caroline Jonas, Laurence B. Siegel, Robert C. Pozen, Suresh Nallareddy, Shivaram Rajgopal, John E. Grable, Douglas W. Arner, Janos Nathan Barberis, Ross P. Buckley, Greg B Davies, Angel Wu and Clarke Pitts
CFA Institute, CFA Institute, EDHEC Business School, Ecole Superieure d'Ingenierie Leonard de Vinci (ESILV), CFA Institute Research Foundation, CFA Institute Research Foundation, Independent, University of Washington - Foster School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Texas Tech University - College of Human Sciences, The University of Hong Kong, The University of Hong Kong - Faculty of Law, University of New South Wales (UNSW) - UNSW Law & Justice, University of Oxford - Said Business School, Independent and Independent
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86.

Has European Corporatism Delivered? A Survey with Preliminary Evidence

Number of pages: 65 Posted: 21 Sep 2021
Shivaram Rajgopal
Columbia University - Columbia Business School, Accounting, Business Law & Taxation
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social responsibility, ESG, environmental and labor laws, United Kingdom, Germany, Netherlands, France, Violation Tracker, Subsidy Tracker, stakeholder, shareholder, Business Roundtable, CEOs.

87.

Market Consequences of Sovereign Accounting Errors

Number of pages: 70 Posted: 09 Jan 2023
Marion Boisseau-Sierra, Jenny Chu and Shivaram Rajgopal
University of Cambridge - Cambridge Judge Business School, University of Cambridge - Judge Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
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sovereign financial reporting quality; sovereign accounting errors, Eurostat reservations, sovereign bond yields, sovereign bond ratings

88.

Competitive Target Pay Practices for CEO Compensation

Number of pages: 39 Posted: 17 Apr 2023
Mascia Ferrari, Francesco Reggiani, Shivaram Rajgopal and Stephen F. O'Byrne
Università degli studi di Modena e Reggio Emilia (UNIMORE) - Dipartimento di Comunicazione ed Economia, Free University of Bozen-Bolzano, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Shareholder Value Advisors, Inc.
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CEO, compensation, target pay, competitive pay policy, compensation committee, director pay

89.

The Changing Landscape of Auditor Liability

Journal of Law and Economics, Forthcoming
Posted: 30 Dec 2019
Colleen Honigsberg, Shivaram Rajgopal and Suraj Srinivasan
Stanford Law School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School

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Auditor Liability, Tellabs, Rule 10b-5, Section 11, Audit Quality, Janus, PSLRA

90.

R2 and Idiosyncratic Risk Are Not Interchangeable

Accounting Review, Forthcoming
Posted: 27 Jul 2014
Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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91.

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, 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 (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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92.

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 (CUNY) - Stan Ross Department of Accountancy, University of Alberta - Department of Accounting, Operations & Information Systems, University of Florida - Fisher School of Accounting, Microsoft Corporation, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Ernst & Young LLP and Harvard Law School

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

93.

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 University - Columbia Business School, Accounting, Business Law & Taxation, The Wharton School, University of Pennsylvania and Duke University - Fuqua School of Business

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94.

Financial Reporting Quality and Idiosyncratic Return Volatility

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

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Idiosyncratic Risk, Reporting Quality, Earnings Quality, Volatility

95.

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, Terry J. Shevlin and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine

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

96.

Is PIN Priced Risk?

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

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Information Risk, PIN, Risk

97.

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 University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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accelerated vesting, stock options, earnings management, backdating

98.

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 (CUNY) - 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 University - Columbia Business School, Accounting, Business Law & Taxation and Ernst & Young LLP

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99.

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, Terry J. Shevlin and Terry J. Shevlin
University of Alberta, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine

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

100.

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 University - Columbia Business School, Accounting, Business Law & Taxation

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quarterly earnings guidance, stop guidance, cost of capital

101.

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

Posted: 09 Jun 2005
Shivaram Rajgopal, Terry J. Shevlin, Terry J. Shevlin and Valentina L. Zamora
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California-IrvineUniversity of California-Irvine and Seattle University - Albers School of Business and Economics

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Compensation, Relative Performance Evaluation, talent

102.

Are Executive Stock Options Associated with Future Earnings

Posted: 05 Nov 2003
Michelle Hanlon, Shivaram Rajgopal, Terry J. Shevlin and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine

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management compensation, stock options, incentive alignment, rent extraction

103.

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

Posted: 26 May 2003
Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Foster School of Business

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104.

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

Posted: 21 Oct 2002
Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Foster School of Business

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105.

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

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

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106.

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

Posted: 09 Jun 1999
Shivaram Rajgopal
Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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107.

The Association of Accounting Disclosures with the Net Commodity Price Risk Exposure of Oil and Gas Producers

Posted: 21 Oct 1998
Shivaram Rajgopal
Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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Other Papers (2)

Total Downloads: 637
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1.

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: 63 Posted: 31 Jul 2017 Last Revised: 27 May 2022
Shivaram Rajgopal and Venkat R. Peddireddy
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and China Europe International Business School
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insurance, banking, SRISK, financial statements, systemic risk, fundamental analysis

2.

Capital Deployment Roundtable: Measuring and Managing Intangible Investment

Milano, Gregory. 2023. "Capital Deployment Roundtable: Managing and Measuring Intangibles.” Journal of Applied Corporate Finance.
Number of pages: 40 Posted: 07 Mar 2023
Gregory V. Milano, Riley Whately, Gary Bischoping, Shivaram Rajgopal, Anup Srivastava, Glenn Welling, Paul Clancy and Ken Wiles
Fortuna Advisors LLC, Fortuna Advisors LLC, Hellman & Friedman, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business, Engaged Capital, Biogen Idec, Inc. and The University of Texas at Austin
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accounting, brand, brand building, brand equity, capital allocation, capital deployment, differentiation, digital investment, GAAP shortcomings, governance, human capital, innovation, intangible assets, intangible investment, investment, marketing investment, P&L investment, R&D investment, Research