Shiva Sivaramakrishnan

Rice University

6100 South Main Street

Houston, TX 77005-1892

United States

SCHOLARLY PAPERS

39

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Scholarly Papers (39)

1.

On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations - A Market Analysis

Number of pages: 55 Posted: 12 Dec 2007 Last Revised: 21 Jun 2017
Jeff Zeyun Chen, Lynn L. Rees and Shiva Sivaramakrishnan
Texas Christian University, Utah State University - Huntsman School of Business and Rice University
Downloads 2,664 (4,446)
Citation 6

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earnings forecasts, financial analysts, earnings management, meet or beat expectations

2.

On the Association Between Corporate Governance and Earnings Quality

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 36 Posted: 23 Apr 2008 Last Revised: 06 May 2008
Shiva Sivaramakrishnan and Shaokun Carol Yu
Rice University and Northern Illinois University
Downloads 1,450 (12,255)
Citation 1

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Corporate Governance, Earnings Persistence, Accrual Quality, Earnings Persistence

Who Monitors the Monitor? The Effect of Board Independence on Executive Compensation and Firm Value

Number of pages: 38 Posted: 24 May 2007
Shiva Sivaramakrishnan and Praveen Kumar
Rice University and University of Houston - Department of Finance
Downloads 1,024 (20,522)
Citation 8

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Corporate governance, Board of directors, Monitoring, Director independence, Equity incentives, Executive compensation

Who Monitors the Monitor? The Effect of Board Independence on Executive Compensation and Firm Value

Review of Financial Studies, Forthcoming
Posted: 11 Oct 2007
Praveen Kumar and Shiva Sivaramakrishnan
University of Houston - Department of Finance and Rice University

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Corporate governance, Board of directors, Monitoring, Director independence, Equity incentives, Executive compensation

Who Monitors the Monitor? The Effect of Board Independence on Executive Compensation and Firm Value

The Review of Financial Studies, Vol. 21, Issue 3, pp. 1371-1401, 2008
Posted: 02 Jul 2008
Praveen Kumar and Shiva Sivaramakrishnan
University of Houston - Department of Finance and Rice University

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G31, G34, D82

Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000

Yale SOM Working Paper No. AC-09
Number of pages: 24 Posted: 21 Jul 2001
Ramji Balakrishnan, Shyam Sunder and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, Yale University - School of Management and Rice University
Downloads 1,004 (21,148)
Citation 1

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Opportunity Cost, Resource Management, Time-Based Costing, Resource Granularity, Decision-Making

Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000

Indian Accounting Review, Volume 6, No. 1, pp. 13-26, June 2002
Posted: 23 Sep 2002
Ramji Balakrishnan, Shyam Sunder and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, Yale University - School of Management and Rice University

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5.

Growth, Managerial Reporting Behavior, and Accounting Conservatism

Number of pages: 39 Posted: 28 Feb 2008
Gerald J. Lobo, Kiran Parthasarathy and Shiva Sivaramakrishnan
University of Houston - C.T. Bauer College of Business, University of Houston and Rice University
Downloads 983 (22,198)
Citation 5

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conservatism, growth, managerial reporting behavior, modifed DT model

6.

Valuation Implications of Revenue Forecasts

Texas A&M Working Paper
Number of pages: 40 Posted: 20 Jul 2001
Shiva Sivaramakrishnan and Lynn L. Rees
Rice University and Utah State University - Huntsman School of Business
Downloads 726 (34,026)
Citation 1

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Revenue forecasts; Earnings forecasts; Financial analysts; Valuation; Meet or beat; Expectations

7.

Does Mandatory Audit Firm Rotation Improve or Impair Corporate Investment Efficiency?

Number of pages: 44 Posted: 26 Apr 2010
Tong Lu and Shiva Sivaramakrishnan
University of Houston and Rice University
Downloads 725 (34,085)
Citation 1

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Information Role of Auditing, Insurance Role of Auditing, Auditor Conservatism, Auditor Independence

8.

Optimal Incentive Structures for the Board of Directors: A Hierarchical Agency Framework

Number of pages: 32 Posted: 29 Nov 2002
Shiva Sivaramakrishnan and Praveen Kumar
Rice University and University of Houston - Department of Finance
Downloads 725 (34,085)
Citation 4

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Corporate governance, Hierarchical agency, Board of directors, BOD, Monitoring, Equity incentives

9.

Does it Pay to Consistently Meet Analysts' Earnings Expectations?

Number of pages: 43 Posted: 22 Jan 2003
Gia Chevis, Somnath Das and Shiva Sivaramakrishnan
Baylor University - Hankamer School of Business, University of Illinois at Chicago and Rice University
Downloads 509 (54,210)
Citation 2

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Analysts, Earnings Forecasts, Valuation, Expectation Management, Earnings Management, Self-selection

The Effect of Meeting or Beating Revenue Forecasts on the Association between Quarterly Returns and Earnings Forecast Errors

Number of pages: 34 Posted: 02 Feb 2005
Lynn L. Rees and Shiva Sivaramakrishnan
Utah State University - Huntsman School of Business and Rice University
Downloads 458 (61,235)
Citation 5

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Revenue forecasts, earnings forecasts, financial analysts, valuation, meet or beat, expectations

The Effect of Meeting or Beating Revenue Forecasts on the Association between Quarterly Returns and Earnings Forecast Errors

Contemporary Accounting Research, Forthcoming
Posted: 08 Sep 2006
Lynn L. Rees and Shiva Sivaramakrishnan
Utah State University - Huntsman School of Business and Rice University

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Revenue forecasts, Earnings forecasts, Financial analysts, Valuation, Meet or beat expectations

11.

Voluntary Disclosures and Information Production By Analysts

Number of pages: 42 Posted: 19 Jun 2006
Nisan Langberg and Shiva Sivaramakrishnan
University of Houston - C.T. Bauer College of Business and Rice University
Downloads 373 (78,965)

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Voluntary disclosure, Conservatism, Accounting precision, Financial analysts

12.

Informational Effects of Regulation Fair Disclosure on Equity Analysts' Responses to Debt Rating Changes

Number of pages: 42 Posted: 13 Jun 2006 Last Revised: 10 Sep 2009
Naomi S. Soderstrom, Boochun Jung and Shiva Sivaramakrishnan
University of Melbourne, University of Hawaii - School of Accountancy and Rice University
Downloads 324 (92,689)

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accounting, analyst forecasts, debt rating, regulation FD

13.

Voluntary Disclosures and Analyst Feedback

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 01 Oct 2009 Last Revised: 18 Nov 2009
Nisan Langberg and Shiva Sivaramakrishnan
University of Houston - C.T. Bauer College of Business and Rice University
Downloads 315 (95,660)

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Voluntary disclosure, Feedback, Capital Markets, Financial analysts

14.

Granularity, Time and Control of Economic Resources

Yale SOM Working Paper No. AC-03
Number of pages: 27 Posted: 13 Apr 1999
Ramji Balakrishnan, Shyam Sunder and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, Yale University - School of Management and Rice University
Downloads 297 (102,012)
Citation 1

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15.

Diversification and the Accounting for New Projects on or Off the Balance Sheet

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 37 Posted: 19 Jan 2004
Shiva Sivaramakrishnan and Lynda Thoman
Rice University and Purdue University
Downloads 292 (103,904)

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16.

Board Monitoring, Consulting, and Reward Structures

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 25 Jul 2007 Last Revised: 26 Jan 2018
George Drymiotes and Shiva Sivaramakrishnan
Texas Christian University and Rice University
Downloads 235 (130,193)
Citation 2

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board of directors, corporate governance, consulting, monitoring

17.

Task Assignment, Relative and Absolute Performance Evaluation

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 44 Posted: 19 Aug 2014
Ramji Balakrishnan, Haijin Lin and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, University of Houston and Rice University
Downloads 199 (152,603)
Citation 1

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Contracting, Agency Theory, Ranking Performance Evaluation

18.
Downloads 199 (152,603)
Citation 1

Earnings Co-Movements and Earnings Manipulation

UNSW Australian School of Business Research Paper No. 2013 ACCT 01
Number of pages: 37 Posted: 11 Jun 2013 Last Revised: 06 Jan 2017
Andrew B. Jackson, Brian Rountree and Shiva Sivaramakrishnan
UNSW Australia Business School, School of Accounting, Rice University - Jesse H. Jones Graduate School of Business and Rice University
Downloads 199 (152,417)
Citation 1

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Accounting and Auditing Enforcement Releases, Accounting Theory, Earnings Co-Movements, Earnings Management, Market Earnings.

Earnings Co-Movements and Earnings Manipulation

Review of Accounting Studies, Forthcoming
Posted: 28 May 2017
Andrew B. Jackson, Brian Rountree and Shiva Sivaramakrishnan
UNSW Australia Business School, School of Accounting, Rice University - Jesse H. Jones Graduate School of Business and Rice University

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Accounting and Auditing Enforcement Releases, Accounting Theory, Earnings Co-Movements, Earnings Management, Market Earnings

19.

On the Value of Public Predecision Information in Principal-Agent Models

Number of pages: 28 Posted: 13 Apr 1999
Shiva Sivaramakrishnan and Ramji Balakrishnan
Rice University and University of Iowa - Department of Accounting
Downloads 195 (155,576)
Citation 1

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20.

The Certification Role of Insider Participation in PIPEs

Forthcoming, Review of Quantitative Finance and Accounting
Number of pages: 52 Posted: 23 Jan 2015 Last Revised: 12 Jul 2019
Ioannis V. Floros, Nandu J. Nagarajan and Shiva Sivaramakrishnan
University of Wisconsin - Milwaukee - Department of Finance, University of Texas at Arlington and Rice University
Downloads 183 (164,822)
Citation 2

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Private Investment in Public Equity; PIPEs; Insiders; Contract Terms; Certification and Monitoring; Shareholder Approval Rule

21.

Main Street versus Wall Street: Efficiency and Wealth Redistribution Effects of Insider Trading

Number of pages: 42 Posted: 26 Feb 2009 Last Revised: 16 Mar 2010
Praveen Kumar and Shiva Sivaramakrishnan
University of Houston - Department of Finance and Rice University
Downloads 149 (196,677)

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Insider trading, Generalized agency, Executive compensation, Market liquidity

22.

Debiasing Earnings Persistence Estimates

Number of pages: 37 Posted: 26 Jun 2017 Last Revised: 27 Dec 2017
Brian Rountree, Shiva Sivaramakrishnan, Yanyan Wang and Lisheng Yu
Rice University - Jesse H. Jones Graduate School of Business, Rice University, Xiamen University and Xiamen University
Downloads 117 (237,678)

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Accrual quality, persistence, reporting quality

23.

On the Relative Efficacies of Ranking and Absolute Performance Evaluation Systems

Number of pages: 50 Posted: 25 Aug 2016
Ramji Balakrishnan, Haijin Lin and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, University of Houston and Rice University
Downloads 96 (272,437)

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Incentives, Measurement System, Relative Performance Evaluation, Promotion

24.

Strategic Director Appointments and Board Voting Patterns

Number of pages: 47 Posted: 02 Jun 2016 Last Revised: 27 Jan 2018
George Drymiotes and Shiva Sivaramakrishnan
Texas Christian University and Rice University
Downloads 72 (324,488)

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Board of directors, corporate governance, majority voting, rubberstamping, deferring, abstaining

25.

Private Information Index and Proprietary Costs

Number of pages: 55 Posted: 22 Apr 2019 Last Revised: 09 May 2019
Ioannis V. Floros, Shiva Sivaramakrishnan and Rustam Zufarov
University of Wisconsin - Milwaukee - Department of Finance, Rice University and Rice University
Downloads 58 (362,921)

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Corporate Disclosures, Proprietary Cost, SEO, PIPE

26.

Do Conflict-of-Interest Regulations Help or Hinder the Information Provision Role of Financial Analysts?

Number of pages: 46 Posted: 22 Aug 2015
Tharindra Ranasinghe, Arpita Shroff and Shiva Sivaramakrishnan
University of Maryland - Robert H. Smith School of Business, Texas A&M University - Corpus Christi and Rice University
Downloads 52 (381,983)

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analysts’ conflicts of interest, financial analysts, initiation of coverage, analyst regulations, liquidity

27.

The Effects of Biasing Performance Measurement Systems on Incentives and Retention Decisions

Contemporary Accounting Research, Forthcoming
Posted: 02 Aug 2018
Ramji Balakrishnan, George Drymiotes and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, Texas Christian University and Rice University

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incentive, retention, bias

Voluntary Disclosure and Informed Trading in the IPO Market

Journal of Accounting Research, Vol. 54, No. 5, 2016
Posted: 09 Feb 2017
Praveen Kumar, Nisan Langberg and Shiva Sivaramakrishnan
University of Houston - Department of Finance, University of Houston - C.T. Bauer College of Business and Rice University

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IPO markets, real investment, underpricing, private information, informed trading

Voluntary Disclosure and Informed Trading in the IPO Market

Journal of Accounting Research, Vol. 54, No. 5, 2016
Posted: 29 Apr 2017
Praveen Kumar, Nisan Langberg and Shiva Sivaramakrishnan
University of Houston - Department of Finance, University of Houston - C.T. Bauer College of Business and Rice University

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IPO markets, real investment, underpricing, private information, informed trading

29.

Voluntary Disclosure and Strategic Stock Repurchases

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Feb 2017
Praveen Kumar, Nisan Langberg, Jacob Oded and Shiva Sivaramakrishnan
University of Houston - Department of Finance, University of Houston - C.T. Bauer College of Business, Tel Aviv University - Faculty of Management and Rice University

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Voluntary Disclosure, Repurchase, Buybacks, Informed Trading

30.

A Resource Granularity Framework for Estimating Opportunity Costs

Accounting Horizons, Vol. 18, No. 3, September 2004
Posted: 11 Sep 2015
Ramji Balakrishnan, Shiva Sivaramakrishnan and Shyam Sunder
University of Iowa - Department of Accounting, Rice University and Yale University - School of Management

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opportunity cost, resource management, time-based costing, resource granularity, costing and decision-making, cost systems

31.

When Do Stock Analysts Find Bond Rating Changes Informative?

Accounting and Business Research, Forthcoming
Posted: 30 Jan 2015
Boochun Jung, Shiva Sivaramakrishnan and Naomi S. Soderstrom
University of Hawaii - School of Accountancy, Rice University and University of Melbourne

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Equity analysts, Debt rating changes, Analyst forecast revisions, Regulation Fair Disclosure

32.

The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions

Accounting Review, Forthcoming, Mays Business School Research Paper No. 2113381
Posted: 21 Jul 2012
Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe and Shiva Sivaramakrishnan
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, University of Maryland - Robert H. Smith School of Business and Rice University

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SFAS 133, Income smoothing, Hedging, Derivatives, Loan loss provisions

33.

Voluntary Disclosures, Corporate Control, and Investment

Journal of Accounting Research, Forthcoming
Posted: 27 Jan 2012
Praveen Kumar, Nisan Langberg and Shiva Sivaramakrishnan
University of Houston - Department of Finance, University of Houston - C.T. Bauer College of Business and Rice University

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Voluntary Disclosure, Corporate Investment, Corporate Control

34.

Dividend Changes and Signaling of Future Cash Flows

Posted: 09 Mar 2006
Amy Chun-Chia Chang, Praveen Kumar and Shiva Sivaramakrishnan
San Francisco State University, University of Houston - Department of Finance and Rice University

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Dividend signaling, Cash flow uncertainty, Market-to-book ratio, Time-varying information content

35.

A Theory of Analysts Forecast Bias

Posted: 31 Dec 1998
Murugappa (Murgie) Krishnan and Shiva Sivaramakrishnan
Yeshiva University and Rice University

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36.

Earnings Predictability and Bias in Analysts? Earnings Forecasts

The Accounting Review, Vol 73, No 2, April 1998
Posted: 03 Aug 1998
Somnath Das, Carolyn B. Levine and Shiva Sivaramakrishnan
University of Illinois at Chicago, Carnegie Mellon University - David A. Tepper School of Business and Rice University

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37.

On the Efficiency of Cost-Based Decision Rules for Capacity Planning

Posted: 13 Jul 1998
Bala Balachandran, Ramji Balakrishnan and Shiva Sivaramakrishnan
Northwestern University - Kellogg School of Management, University of Iowa - Department of Accounting and Rice University

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38.

Is Assigning Capacity Costs to Individual Products Necessary for Capacity Planning?

ACCOUNTING HORIZONS, Vol 10, No 3, September 1996
Posted: 19 Jun 1998
Ramji Balakrishnan and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting and Rice University

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39.

Full Costing and Pricing Decisions

Posted: 15 Mar 1998
Ramji Balakrishnan and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting and Rice University

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