Pervin K. Shroff

University of Minnesota - Twin Cities - Carlson School of Management

Assistant Professor

19th Avenue South

Minneapolis, MN 55455

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 4,375

SSRN RANKINGS

Top 4,375

in Total Papers Downloads

15,600

SSRN CITATIONS
Rank 8,974

SSRN RANKINGS

Top 8,974

in Total Papers Citations

135

CROSSREF CITATIONS

38

Scholarly Papers (15)

1.

Causes and Consequences of Goodwill Impairment Losses

AAA 2005 FARS Meeting Paper
Number of pages: 54 Posted: 15 Sep 2004 Last Revised: 13 Feb 2011
Zining Li, Pervin K. Shroff, Ramgopal Venkataraman and Ivy Zhang
University of Minnesota - Twin Cities - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of California, Riverside
Downloads 3,291 (6,419)
Citation 41

Abstract:

Loading...

SFAS 142, write-offs, acquisition, overpayment

2.
Downloads 2,257 (11,647)
Citation 8

Fundamentals-Based Risk Measurement in Valuation

The Accounting Review, Forthcoming
Number of pages: 45 Posted: 17 Jul 2006 Last Revised: 18 May 2021
Alex Nekrasov and Pervin K. Shroff
University of Illinois Chicago and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 1,342 (25,544)

Abstract:

Loading...

Accounting beta, covariance risk, residual income valuation, book-to-market, return on equity

Fundamentals-Based Risk Measurement in Valuation

The Accounting Review, Forthcoming
Number of pages: 45 Posted: 15 Sep 2006 Last Revised: 26 Mar 2019
Alex Nekrasov and Pervin K. Shroff
University of Illinois Chicago and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 915 (44,307)
Citation 8

Abstract:

Loading...

Residual income valuation, covariance risk, accounting beta, book-to-market ratio

3.

Empirical Estimation of the Expected Rate of Return on a Portfolio of Stocks

Number of pages: 41 Posted: 30 Oct 2000
University of Notre Dame - Department of Accountancy, University of Alabama - Culverhouse College of Commerce & Business Administration, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 2,010 (13,990)
Citation 7

Abstract:

Loading...

Rate of return, market premium, residual income model

4.

The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event-Based Approach

University of Minnesota Working Paper
Number of pages: 49 Posted: 08 Jul 2004
Pervin K. Shroff, Ramgopal Venkataraman and Suning Zhang
University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 1,537 (21,206)
Citation 6

Abstract:

Loading...

capital markets, returns-earnings relation, conservatism, asymmetric timeliness, persistence

5.

Fourth Quarter Reversals in Earnings Changes and Earnings Management

Number of pages: 54 Posted: 05 May 2002
Somnath Das and Pervin K. Shroff
University of Illinois at Chicago and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 1,081 (35,544)
Citation 15

Abstract:

Loading...

6.

Fair Value Accounting: Consequences of Booking Market-Driven Goodwill Impairment

Number of pages: 63 Posted: 06 Apr 2014 Last Revised: 05 Apr 2019
Wen Chen, Pervin K. Shroff and Ivy Zhang
City University of Hong Kong (CityU), University of Minnesota - Twin Cities - Carlson School of Management and University of California, Riverside
Downloads 1,026 (38,311)
Citation 8

Abstract:

Loading...

Fair value accounting; Goodwill impairment; Piotroski FScore; Abnormal returns; Share repurchases

7.

Quarterly Earnings Patterns and Earnings Management

Number of pages: 51 Posted: 26 Apr 2007
Somnath Das, Pervin K. Shroff and Haiwen (Helen) Zhang
University of Illinois at Chicago, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota
Downloads 964 (41,826)
Citation 17

Abstract:

Loading...

Credit Default Swaps and Managers’ Voluntary Disclosure

Journal of Accounting Research, 2018
Number of pages: 51 Posted: 09 Jun 2014 Last Revised: 13 Jan 2018
Lehigh University - College of Business & Economics, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California
Downloads 946 (42,347)
Citation 30

Abstract:

Loading...

the CDS market; actively traded CDS contracts; voluntary disclosures; earnings forecasts; firm-initiated press releases

Credit Default Swaps and Managers’ Voluntary Disclosure

Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Lehigh University - College of Business & Economics, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California

Abstract:

Loading...

CDS Market, Credit Default Swaps, CDS Trading Initiation, Bank Monitoring, Private Lender Monitoring, Voluntary Disclosures, Earnings Forecasts, Management Forecasts

9.

Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts’ Target Prices

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 02 May 2013 Last Revised: 26 Mar 2019
Jae B. Kim, Alex Nekrasov, Pervin K. Shroff and Andreas Simon
Lehigh University - College of Business & Economics, University of Illinois Chicago, University of Minnesota - Twin Cities - Carlson School of Management and Pepperdine University - Graziadio Business School
Downloads 733 (60,739)
Citation 4

Abstract:

Loading...

Conservatism, valuation, analyst target price, mispricing

10.

Tests of Long-Term Abnormal Performance: Analysis of Power

Number of pages: 49 Posted: 23 Mar 2009 Last Revised: 10 Apr 2014
Alex Nekrasov, Pervin K. Shroff and Rajdeep Singh
University of Illinois Chicago, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 669 (68,397)

Abstract:

Loading...

matching, Fama-French, calendar-time, misspecification

11.

Timeliness of Analysts’ Forecasts: The Information Content of Delayed Forecasts

Contemporary Accounting Research, Vol. 31, No. 1, 2014
Number of pages: 57 Posted: 17 Jan 2004 Last Revised: 06 Feb 2018
Pervin K. Shroff, Ramgopal Venkataraman and Baohua Xin
University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of Toronto - Rotman School of Management
Downloads 568 (84,175)
Citation 10

Abstract:

Loading...

12.

Detection-Controlled Prediction of Accounting Irregularities: Channel Stuffing as an Illustrative Case

Number of pages: 46 Posted: 10 May 2011 Last Revised: 22 Jul 2012
Somnath Das, Pervin K. Shroff and Haiwen (Helen) Zhang
University of Illinois at Chicago, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota
Downloads 518 (94,223)
Citation 1

Abstract:

Loading...

Channel Stuffing, Bivariate Probit Model with Partial Observability, Detection

13.

Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts' Target Prices

Contemporary Accounting Research, Forthcoming
Posted: 26 Aug 2018
Jae B. Kim, Alex Nekrasov, Pervin K. Shroff and Andreas Simon
Lehigh University - College of Business & Economics, University of Illinois Chicago, University of Minnesota - Twin Cities - Carlson School of Management and Pepperdine University - Graziadio Business School

Abstract:

Loading...

Conservatism, valuation, analyst target price, mispricing

14.

The Relation between Aggregate Earnings and Security Returns Over Long Windows

Posted: 24 Jul 1998
Pervin K. Shroff
University of Minnesota - Twin Cities - Carlson School of Management

Abstract:

Loading...

15.

Determinants of the Returns-Earnings Correlation

Posted: 15 Sep 1995
Pervin K. Shroff
University of Minnesota - Twin Cities - Carlson School of Management

Abstract:

Loading...

Other Papers (1)

Total Downloads: 124
1.

Timeliness of Analysts' Forecasts: the Informational Role of Follower Analysts

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 42 Posted: 02 Oct 2005
Pervin K. Shroff, Ramgopal Venkataraman and Baohua Xin
University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of Toronto - Rotman School of Management
Downloads 124

Abstract:

Loading...