Author Page for K.R. Subramanyam

Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going-Concern Audit Opinions

USC Leventhal School of Accounting

Number of pages: 41 Posted: 22 Jan 2002

Mark L. DeFond, Kannan Raghunandan and K.R. Subramanyam

University of Southern California - Leventhal School of Accounting, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting

Downloads 4,343 (1,896)

Citation 20

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2.

Financial Statement Effects of Adopting International Accounting Standards: the Case of Germany

Review of Accounting Studies, Forthcoming

Number of pages: 48 Posted: 24 Nov 2004

Mingyi Hung and K.R. Subramanyam

Hong Kong University of Science & Technology (HKUST) and University of Southern California - Leventhal School of Accounting

Downloads 3,560 (2,680)

Citation 23

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3.

Internal Control Weakness and Cost of Equity: Evidence from Sox Section 404 Disclosures

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper

Number of pages: 53 Posted: 05 Aug 2005

Maria Ogneva, Kannan Raghunandan and K.R. Subramanyam

University of Southern California - Marshall School of Business, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting

Downloads 3,240 (3,173)

Citation 14

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4.

Earnings Guidance and Managerial Myopia

Number of pages: 46 Posted: 25 Nov 2005

Mei Cheng, K.R. Subramanyam and Yuan Zhang

University of Arizona - Department of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas

Downloads 1,516 (11,314)

Citation 15

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The Role of Book Value in Equity Valuation: Does the Stock Variable Merely Proxy for Relevant Past Flows?

Number of pages: 30 Posted: 10 Aug 1998

K.R. Subramanyam and Mohan Venkatachalam

University of Southern California - Leventhal School of Accounting and Duke University - Fuqua School of Business

Downloads 1,434 (12,360)

Citation 7

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6.

Regulation Fd and the Financial Information Environment

Number of pages: 45 Posted: 15 Jul 2001

Frank Heflin, K.R. Subramanyam and Yuan Zhang

University of Georgia - J.M. Tull School of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas

Downloads 1,431 (12,405)

Citation 5

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7.

Stock Return Volatility Before and after Regulation Fd

Number of pages: 45 Posted: 03 Dec 2001

Frank Heflin, K.R. Subramanyam and Yuan Zhang

University of Georgia - J.M. Tull School of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas

Downloads 1,193 (16,501)

Citation 16

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8.

Market Information and Predictive Accuracy of the Going Concern Opinion

Number of pages: 52 Posted: 21 Aug 2003

Kannan Raghunandan and K.R. Subramanyam

Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting

Downloads 1,074 (19,337)

Citation 3

Abstract:

9.

Strategic Auditor Behavior and Going-Concern Decisions

Downloads 908 ( 24,761)

2

Strategic Auditor Behavior and Going-Concern Decisions

July 1996

Number of pages: 48 Posted: 28 May 2002

Ella Mae Matsumura, K.R. Subramanyam and Robert R. Tucker

University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Southern California - Leventhal School of Accounting and Fordham University - Accounting Area

Downloads 908 (24,345)

Abstract:

Strategic Auditor Behavior and Going-Concern Decisions

Journal of Business Finance & Accounting, Vol. 24, No. 6, July 1997

Posted: 21 Jul 2002

Ella Mae Matsumura, K.R. Subramanyam and Robert R. Tucker

University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Southern California - Leventhal School of Accounting and Fordham University - Accounting Area

Abstract:

10.

Fair-Value Pension Accounting

Downloads 871 ( 26,256)

Citation 4

2

Fair-Value Pension Accounting

Number of pages: 43 Posted: 04 Jan 2007

Rebecca N. Hann, Frank Heflin and K.R. Subramanyam

University of Maryland - Robert H. Smith School of Business, University of Georgia - J.M. Tull School of Accounting and University of Southern California - Leventhal School of Accounting

Downloads 871 (25,825)

Citation 4

Abstract:

Fair-Value Pension Accounting

Journal of Accounting and Economics, Forthcoming

Posted: 02 Apr 2007

Rebecca N. Hann, Frank Heflin and K.R. Subramanyam

University of Maryland - Robert H. Smith School of Business, University of Georgia - J.M. Tull School of Accounting and University of Southern California - Leventhal School of Accounting

Abstract:

11.

Going-Concern Judgments: An Experimental Test of the Self-Fulfilling Prophecy and Forecast Accuracy

Journal of Accounting & Public Policy, Vol. 22, pp. 401-432, 2003

Number of pages: 33 Posted: 21 Jun 2004

Robert R. Tucker, Ella Mae Matsumura and K.R. Subramanyam

Fordham University - Accounting Area, University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Southern California - Leventhal School of Accounting

Downloads 664 (38,056)

Abstract:

12.

Forward-Looking MD&A Disclosures and the Information Environment

Management Science, Vol. 61, No. 5, pp. 931-948, 2015

Number of pages: 33 Posted: 30 Jan 2014 Last Revised: 29 Dec 2016

Volkan Muslu, Suresh Radhakrishnan, K.R. Subramanyam and Dongkuk Lim

C.T. Bauer College of Business University of Houston, JSOM, University of Texas at Dallas, University of Southern California - Leventhal School of Accounting and Idaho State University - Department of Accounting

Downloads 507 (54,089)

Abstract:

13.

Analyst Following and Credit Ratings

Contemporary Accounting Research, Forthcoming

Number of pages: 53 Posted: 30 Sep 2005 Last Revised: 13 Mar 2008

Mei Cheng and K.R. Subramanyam

University of Arizona - Department of Accounting and University of Southern California - Leventhal School of Accounting

Downloads 446 (63,463)

Citation 1

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14.

Affiliated Banker on Board and Conservative Accounting

Number of pages: 51 Posted: 27 Oct 2011 Last Revised: 25 Apr 2012

David H. Erkens, K.R. Subramanyam and Jieying Zhang

Georgetown University - Robert Emmett McDonough School of Business, University of Southern California - Leventhal School of Accounting and The University of Texas at Dallas

Downloads 292 (103,202)

Citation 2

Abstract:

15.

Do Options Price Predictable Patterns in Future Stock Returns? Evidence from Accounting Anomalies

Simon Business School Working Paper No. FR 15-03

Number of pages: 57 Posted: 22 Apr 2015 Last Revised: 25 Sep 2015

Bryce Schonberger, K.R. Subramanyam and Hyun A. Hong

University of Rochester - Simon Business School, University of Southern California - Leventhal School of Accounting and University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management

Downloads 208 (145,512)

Abstract:

16.

Do Derivatives Matter?: Evidence from a Policy Experiment

Asian Finance Association (AsianFA) 2016 Conference, Indian School of Business WP 2726446

Number of pages: 57 Posted: 02 Feb 2016

Deepak Agrawal, K.R. Subramanyam, Prasanna L. Tantri and Ramabhadran S. Thirumalai

Indian School of Business, University of Southern California - Leventhal School of Accounting, Indian School of Business and Indian School of Business

Downloads 24 (496,187)

Abstract:

17.

Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures

Accounting Review, Forthcoming

Posted: 17 Sep 2007

Maria Ogneva, K.R. Subramanyam and Kannan Raghunandan

University of Southern California - Marshall School of Business, University of Southern California - Leventhal School of Accounting and Florida International University (FIU) - School of Accounting

Abstract:

18.

Does the Stock Market Underreact to Going Concern Opinions? Evidence from the U.S. and Australia

Journal of Accounting & Economics (JAE), Forthcoming

Posted: 20 Dec 2006

Maria Ogneva and K.R. Subramanyam

University of Southern California - Marshall School of Business and University of Southern California - Leventhal School of Accounting

Abstract:

19.

Uniformity vs. Flexibility: Evidence from Pricing of the Pension Obligation

Accounting Review, Vol. 82, No. 1, pp. 107-137, 2007

Posted: 08 Dec 2006

Rebecca N. Hann, Yvonne Y. Lu and K.R. Subramanyam

University of Maryland - Robert H. Smith School of Business, Lehigh University and University of Southern California - Leventhal School of Accounting

Abstract:

20.

Regulation Fd and the Financial Information Environment: Early Evidence

Accounting Review, January 2003

Posted: 16 Dec 2002

Frank Heflin, K.R. Subramanyam and Yuan Zhang

University of Georgia - J.M. Tull School of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas

Abstract:

21.

Reporting Discretion and Private Information Communication Through Earnings

Journal of Accounting Research, August 2001

Posted: 30 Apr 2001

Mandira Roy Sankar and K.R. Subramanyam

University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting

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22.

Going Concern Status, Earnings Persistence, and Informativeness of Earnings

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 1, Spring 1996

Posted: 03 Jul 1998

K.R. Subramanyam and John J. Wild

University of Southern California - Leventhal School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems

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23.

Uncertain Precision and Price Reactions to Information

THE ACCOUNTING REVIEW, Vol 71, No 2, April 1996

Posted: 28 Jun 1998

K.R. Subramanyam

University of Southern California - Leventhal School of Accounting

Abstract:

24.

Auditor Changes and Discretionary Accruals

Posted: 25 Feb 1998

Mark L. DeFond and K.R. Subramanyam

University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting

Abstract:

25.

The Effect of Audit Quality on Earnings Management

Downloads 0 (666,530)

2

The Effect of Audit Quality on Earnings Management

Posted: 06 Aug 1998

Connie L. Becker, Mark L. DeFond, James J. Jiambalvo and K.R. Subramanyam

affiliation not provided to SSRN, University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting

Abstract:

The Effect of Audit Quality on Earnings Management

Contemporary Accounting Research, Vol 15, No 1, Spring 1998

Posted: 04 Dec 1997

Connie L. Becker, Mark L. DeFond, James J. Jiambalvo and K.R. Subramanyam

affiliation not provided to SSRN, University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting

Abstract:

26.

Gaap Consistency Requirements, Reporting Discretion and Private Information Communication Through Earnings

Posted: 04 Aug 1997

Mandira Roy Sankar and K.R. Subramanyam

University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting

Abstract:

27.

The Pricing of Discretionary Accruals

Posted: 31 Jul 1995

K.R. Subramanyam

University of Southern California - Leventhal School of Accounting

K.R. Subramanyam

University of Southern California - Leventhal School of Accounting

Assistant Professor

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Scholarly Papers (27)

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