Shiva Sivaramakrishnan

Rice University

6100 South Main Street

Houston, TX 77005-1892

United States

SCHOLARLY PAPERS

45

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14,755

SSRN CITATIONS
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Top 14,236

in Total Papers Citations

44

CROSSREF CITATIONS

39

Scholarly Papers (45)

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 - School of Accountancy and Rice University
Downloads 2,842 (5,567)
Citation 11

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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 1,531 (15,070)
Citation 6

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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 1,053 (26,020)
Citation 18

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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

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 1,037 (26,592)
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

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
University of Houston - C.T. Bauer College of Business, University of HoustonUniversity of Houston - C.T. Bauer College of Business and Rice University
Downloads 1,016 (27,824)
Citation 7

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conservatism, growth, managerial reporting behavior, modifed DT model

6.

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 765 (41,274)
Citation 1

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

7.

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 - School of Accountancy
Downloads 740 (43,172)
Citation 1

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

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 730 (43,990)
Citation 5

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

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 - School of Accountancy and Rice University
Downloads 529 (66,088)
Citation 10

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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 - School of Accountancy and Rice University

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

10.

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 523 (67,587)
Citation 4

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

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 379 (99,117)
Citation 5

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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 at Manoa - School of Accountancy and Rice University
Downloads 332 (114,935)
Citation 1

Abstract:

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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 321 (119,224)
Citation 5

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Voluntary disclosure, Feedback, Capital Markets, Financial analysts

14.

Granularity, Time and Control of Economic Resources

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 299 (128,632)
Citation 1

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15.

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

Number of pages: 37 Posted: 19 Jan 2004
Shiva Sivaramakrishnan and Lynda Thoman
Rice University and Purdue University
Downloads 297 (129,562)

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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 256 (150,791)
Citation 5

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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 245 (157,527)
Citation 1

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Contracting, Agency Theory, Ranking Performance Evaluation

18.

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: 10 Jun 2020
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 213 (180,079)

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

19.
Downloads 208 (184,109)
Citation 4

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 208 (183,879)
Citation 4

Abstract:

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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

20.

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 199 (191,820)
Citation 2

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21.

Proprietary Costs and the Equity Financing Choice

Number of pages: 61 Posted: 22 Apr 2019 Last Revised: 19 Oct 2021
Ioannis V. Floros, Shiva Sivaramakrishnan and Rustam Zufarov
University of Wisconsin - Milwaukee - Department of Finance, Rice University and University of Illinois at Chicago
Downloads 182 (207,681)

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Corporate Disclosures, Proprietary Cost, SEO, PIPE

22.

Hedging, Hedge Accounting, and Earnings Predictability

Forthcoming, 'Review of Accounting Studies'
Number of pages: 61 Posted: 16 Feb 2021 Last Revised: 19 Mar 2021
Tharindra Ranasinghe, Shiva Sivaramakrishnan and Lin Yi
American University, Rice University and University of Houston, Clear Lake
Downloads 161 (230,547)

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Financial analysts, earnings forecasts, derivatives, hedging, hedge ineffectiveness

23.

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 152 (241,984)

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Insider trading, Generalized agency, Executive compensation, Market liquidity

24.

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 149 (245,908)

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Accrual quality, persistence, reporting quality

25.

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 112 (304,853)

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Incentives, Measurement System, Relative Performance Evaluation, Promotion

26.

Third-Party Source-Switching Decision: Objective Valuation or Fair Value Opinion Shopping?

Number of pages: 56 Posted: 27 Nov 2020 Last Revised: 23 Dec 2020
Minjae Koo, Shiva Sivaramakrishnan and Yuping Zhao
University of Houston - Department of Accountancy & Taxation, Rice University and University of Houston
Downloads 109 (310,647)

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Fair value opinion shopping, objective valuation, fair value estimate, fair value inflation, external pricing sources, fixed income security, insurance companies

27.

CEO Overconfidence, Moral Hazard, and Investment

Number of pages: 40 Posted: 27 Oct 2020
Ramji Balakrishnan, George Drymiotes, Shiva Sivaramakrishnan and Joyce Tian
University of Iowa - Department of Accounting, Texas Christian University, Rice University and University of Waterloo - School of Accounting and Finance
Downloads 106 (316,668)

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Feedback, Feedforward, overinvestment, underinvestment

28.

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 102 (324,928)
Citation 1

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

29.

The Usefulness of Accrual Accounting in Forming Analysts’ Forecasts of Accruals and Cash Flows from Operations

Number of pages: 41 Posted: 14 Sep 2020 Last Revised: 15 Jul 2021
Srinivasan Sankaraguruswamy, Hojun Seo, Shiva Sivaramakrishnan and Jinping Zhang
National University of Singapore (NUS) - Department of Accounting, Purdue University, Rice University and National University of Singapore
Downloads 85 (364,608)

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Accrual accounting, analysts’ cash flow and accrual forecasts, accrual quality

30.
Downloads 51 (475,076)

Strategic Director Appointments

Number of pages: 56 Posted: 18 Feb 2021
George Drymiotes and Shiva Sivaramakrishnan
Texas Christian University and Rice University
Downloads 51 (483,166)

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

Strategic Director Appointments

Journal of Accounting Research, Volume 59, Issue 4
Posted: 20 Sep 2021
George Drymiotes and Shiva Sivaramakrishnan
Texas Christian University and Rice University

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board of directors; corporate governance; majority voting; rubberstamping; deferring; abstaining; director appointments

31.

Screening Talent: Absolute or Percentile Thresholds?

Number of pages: 57 Posted: 20 Aug 2020
Ramji Balakrishnan, Haijin Lin and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, University of Houston and Rice University
Downloads 31 (570,348)

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Incentives, Measurement System, Relative Performance Evaluation

32.

Screening Talent for Task Assignment: Absolute or Percentile Thresholds?

Journal of Accounting Research, Volume 58, Issue 4, September 2020
Posted: 02 Dec 2020
Ramji Balakrishnan, Haijin Lin and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting, University of Houston and Rice University

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Incentives, Measurement System, Relative Performance Evaluation

33.

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

35.

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 - Coller School of Management and Rice University

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Voluntary Disclosure, Repurchase, Buybacks, Informed Trading

36.

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

37.

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 at Manoa - School of Accountancy, Rice University and University of Melbourne

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

38.

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, American University and Rice University

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

39.

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

40.

Dividend Changes and Signaling of Future Cash Flows

Posted: 09 Mar 2006
San Francisco State UniversityUniversity of Houston, 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

41.

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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42.

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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43.

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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44.

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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45.

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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