Hrishikesh Desai

Arkansas State University

Assistant Professor of Accounting

BU 306, 2007 Aggie Road

College of Business, Arkansas State University

Jonesboro, AR State University 72467-0970

United States

SCHOLARLY PAPERS

4

DOWNLOADS

70

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Ideas:
“  I am currently working on research ideas in the following topic areas: Accounting regulation, Corporate governance, Executive compensation, Financial reporting, Judgement & decision-making, & Management accounting  ”

Scholarly Papers (4)

1.

The Influence of Regulation Affecting Non-GAAP Reporting on Executive Compensation Contracting

Number of pages: 71 Posted: 11 Mar 2021
Hrishikesh Desai
Arkansas State University
Downloads 46 (509,459)

Abstract:

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CEO compensation, contracting, non-GAAP measures, SEC regulations

2.

Play for Time when the Ship Is Threatening to Sink? Voluntary Disclosure Choices under Going Concern Uncertainty

Number of pages: 50 Posted: 06 Oct 2021 Last Revised: 28 Oct 2021
Hrishikesh Desai and Daniel Schaupp
Arkansas State University and WHU - Otto Beisheim School of Management
Downloads 24 (629,758)

Abstract:

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financial distress, voluntary disclosures, going concern uncertainty, distressed firms, management earnings forecasts

3.

Are Firms Biasing Stakeholder Expectations by Attributing Prior Poor Performance to COVID-19?

Desai, H. (2021). Are firms biasing stakeholder expectations by attributing prior poor performance to COVID-19?. IIM Kozhikode Society & Management Review (Forthcoming).
Posted: 05 Nov 2021 Last Revised: 17 Nov 2021
Hrishikesh Desai
Arkansas State University

Abstract:

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COVID-19, financial disclosures, firm performance, judgement bias, risk factor disclosures, risk analysis, SEC regulations, elaboration likelihood model

4.

Independent Director Models in India and the United States: A Comparative Assessment

The Chartered Accountant Journal, 63(5), 699-704. Publisher: Institute of Chartered Accountants of India.
Posted: 05 Jan 2018 Last Revised: 26 Oct 2021
Hrishikesh Desai
Arkansas State University

Abstract:

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independent directors, corporate governance