Jivas Chakravarthy

University of Texas-Arlington

Arlington, TX 76013

United States

SCHOLARLY PAPERS

4

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SSRN CITATIONS
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SSRN RANKINGS

Top 17,790

in Total Papers Citations

74

CROSSREF CITATIONS

2

Ideas:
“  My research covers two primary areas related to the application of the Institutional Economics framework to financial accounting. The first area focuses on regulatory institutions, where I use archival methods (both quantitative and qualitative) to study the political economy of accounting standard-setting and the use of accounting information by regulatory and political bodies. The second area focuses on the institutional foundations of accounting, where I use the experimental economics method to study topics such as the emergence and evolution of accounting conservatism.  ”

Scholarly Papers (4)

1.
Downloads 1,718 (19,112)
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 1,718 (18,783)
Citation 26

Abstract:

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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

Abstract:

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

2.

The Conservatism Principle and Asymmetric Preferences Over Reporting Errors

Forthcoming at Behavioral Research in Accounting
Number of pages: 64 Posted: 17 Jul 2020 Last Revised: 16 Aug 2023
Jivas Chakravarthy and Timothy W. Shields
University of Texas-Arlington and Chapman University - The George L. Argyros College of Business and Economics
Downloads 166 (326,841)

Abstract:

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accounting conservatism; experimental economics; fairness intentions; moral hazard; normative expectations; trustworthiness

Ideological Diversity in Standard Setting

Review of Accounting Studies 24, 113–155 (2019)
Number of pages: 58 Posted: 26 Sep 2018 Last Revised: 25 Jun 2020
Jivas Chakravarthy
University of Texas-Arlington
Downloads 94 (507,215)

Abstract:

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Accounting Standards, Conceptual Framework, Financial Accounting Standards Board (FASB), Ideology, Standard Setting

Ideological Diversity in Standard Setting

Review of Accounting Studies 24, 113–155 (2019)
Posted: 04 Nov 2018 Last Revised: 25 Jun 2020
Jivas Chakravarthy
University of Texas-Arlington

Abstract:

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Accounting Standards, Conceptual Framework, Financial Accounting Standards Board (FASB), Ideology, Standard Setting

4.

Are Regulators Effective at Unraveling Accounting Manipulation? Evidence from Public Utility Commissions

Management Science 67(7), p.3985-4642
Number of pages: 52 Posted: 10 Jun 2020 Last Revised: 14 Sep 2021
Jivas Chakravarthy, Katie McDermott and Roger M. White
University of Texas-Arlington, University of Virginia - McIntire School of Commerce and Arizona State University (ASU) - School of Accountancy
Downloads 91 (513,539)
Citation 1

Abstract:

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accounting manipulation, asymmetric information, informational rent, regulated utilities