Jivas Chakravarthy

University of Texas-Arlington

Arlington, TX 76013

United States

SCHOLARLY PAPERS

4

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SSRN CITATIONS
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Top 29,010

in Total Papers Citations

28

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 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, such as the emergence and evolution of accounting conservatism.  ”

Scholarly Papers (4)

1.
Downloads 1,600 ( 16,420)
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, University of Washington - Michael G. Foster School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,600 (16,131)
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, University of Washington - Michael G. Foster 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

Number of pages: 51 Posted: 17 Jul 2020 Last Revised: 17 Sep 2022
Jivas Chakravarthy and Timothy W. Shields
University of Texas-Arlington and Chapman University - The George L. Argyros School of Business & Economics
Downloads 127 (312,593)

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 79 (430,506)

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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

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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 66 (469,158)

Abstract:

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accounting manipulation, asymmetric information, informational rent, regulated utilities