Anup Srivastava

University of Calgary - Haskayne School of Business

2500 University Drive, NW

Calgary, Alberta T2N 1N4

Canada

SCHOLARLY PAPERS

31

DOWNLOADS
Rank 1,517

SSRN RANKINGS

Top 1,517

in Total Papers Downloads

27,091

SSRN CITATIONS
Rank 5,223

SSRN RANKINGS

Top 5,223

in Total Papers Citations

171

CROSSREF CITATIONS

84

Scholarly Papers (31)

1.

Explaining the Recent Failure of Value Investing

NYU Stern School of Business
Number of pages: 29 Posted: 28 Aug 2019 Last Revised: 31 Mar 2020
Baruch Lev and Anup Srivastava
New York University - Stern School of Business and University of Calgary - Haskayne School of Business
Downloads 10,887 (627)
Citation 21

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Value investing, Growth investing, Hedged portfolio, Intangibles, R&D, Market to book ratio, Credit crisis

Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors

Number of pages: 62 Posted: 06 May 2005
Jap Efendi, Anup Srivastava and Edward P. Swanson
University of Texas at Arlington, University of Calgary - Haskayne School of Business and Mays Business School, Texas A&M University
Downloads 4,298 (3,101)
Citation 112

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restatements, stock options, executive compensation, agency theory, overvalued equity

Why do Corporate Managers Misstate Financial Statements? The Role of Option Compensation and Other Factors

Journal of Financial Economics (JFE), Vol. 85, No. 3, pp. 667-708, September
Posted: 08 Apr 2007 Last Revised: 19 Feb 2008
Jap Efendi, Anup Srivastava and Edward P. Swanson
University of Texas at Arlington, University of Calgary - Haskayne School of Business and Mays Business School, Texas A&M University

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restatements, stock options, executive compensation, agency theory, overvalued equity

3.

Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence

Management Science, Forthcoming, Tuck School of Business Working Paper No. 2715722
Number of pages: 49 Posted: 16 Jan 2016 Last Revised: 04 Apr 2018
Luminita Enache, Luminita Enache and Anup Srivastava
University of CalgaryUniversity of Calgary and University of Calgary - Haskayne School of Business
Downloads 1,913 (11,994)
Citation 13

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SG&A; mandatory disclosures; intangible investments; R&D; organizational capital; risk-return trade-offs; fundamental analysis; stock returns

4.

Strategy When Creative Destruction Accelerates

Tuck School of Business Working Paper No. 2836135
Number of pages: 8 Posted: 09 Sep 2016
Vijay Govindarajan and Anup Srivastava
Dartmouth College - Tuck School of Business and University of Calgary - Haskayne School of Business
Downloads 1,462 (18,208)
Citation 6

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Creative Destruction, American Economy, Intangibles, Business Models

5.

Selling-Price Estimates in Revenue Recognition and Earnings Informativeness

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 27 Dec 2007 Last Revised: 19 Mar 2013
Anup Srivastava
University of Calgary - Haskayne School of Business
Downloads 1,112 (27,346)
Citation 4

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Revenue Recognition, Standards Setting, Relevance, Earnings Management, Accounting Rules, FASB, IFRS

6.

The Contribution of Delayed Gain Recognition to Trends in Conservatism: A Re-Examination Using a New Approach to Measuring Accounting Conservatism

Number of pages: 60 Posted: 13 Aug 2007 Last Revised: 29 Jul 2010
Anup Srivastava and Senyo Y. Tse
University of Calgary - Haskayne School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 1,091 (28,076)
Citation 4

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conservatism, accruals, accruals quality, asymmetric recognition, conservatism measure, trend in conservatism, cointegration, accounting conservatism, quality of earnings, agency costs, contracting, stock options, compensation, financial reporting, accounting standard-setting

Executive Stock Options, Missed Earnings Targets and Earnings Management

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 49 Posted: 21 Aug 2006
Mary Lea McAnally, Anup Srivastava and Connie D. Weaver
Texas A&M University - Department of Accounting, University of Calgary - Haskayne School of Business and Texas A&M University - Department of Accounting
Downloads 1,033 (29,899)
Citation 11

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Stock Options, Earnings Management, Miss Earnings Targets, Book-Tax Difference, Meet or Beat Targets, Backdating Option Grant Dates, Earnings Distribution, Accruals, Deferred Tax

Executive Stock Options, Missed Earnings Targets and Earnings Management

Accounting Review, Forthcoming
Posted: 27 Jun 2007
Mary Lea McAnally, Connie D. Weaver and Anup Srivastava
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of Calgary - Haskayne School of Business

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Stock Options, Earnings Management, Miss Earnings Targets, Book-Tax Difference, Meet or Beat Targets, Backdating Option Grant Dates, Earnings Distribution, Accruals, Deferred Tax

8.

Value of Internally Generated Intangible Capital

Number of pages: 54 Posted: 07 Sep 2021 Last Revised: 03 Feb 2022
Aneel Iqbal, Shivaram Rajgopal, Anup Srivastava and Rong Zhao
University of Calgary - Haskayne School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business and University of Calgary
Downloads 761 (46,312)

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Intangibles, Book Value, Financial Statement Analysis, Valuation

9.

Earnings Management Choices When Stock-Option Incentives Conflict*

Number of pages: 52 Posted: 10 Apr 2005
Anup Srivastava
University of Calgary - Haskayne School of Business
Downloads 528 (74,164)

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Agency theory, stock options, earnings management, accruals

10.

Why Have Measures of Earnings Quality Changed Over Time?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 49 Posted: 08 Apr 2014 Last Revised: 10 Apr 2014
Anup Srivastava
University of Calgary - Haskayne School of Business
Downloads 520 (75,552)
Citation 26

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Knowledge industries, Intangible capital, Core expenses, Accounting standards, Earnings quality

11.

Are Immigrants Complements or Substitutes? Evidence from the Audit Industry

Forthcoming, Management Science
Number of pages: 37 Posted: 28 Aug 2015 Last Revised: 22 Oct 2016
Daniel Aobdia, Anup Srivastava and Erqiu Wang
Pennsylvania State University - Smeal College of Business, University of Calgary - Haskayne School of Business and affiliation not provided to SSRN
Downloads 448 (90,322)
Citation 6

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Immigration, H-1B; visa quotas; auditing; human capital, auditing; restatements; reputation

12.

Improving the Measures of Real Earnings Management

Forthcoming, Review of Accounting Studies
Number of pages: 53 Posted: 06 Oct 2016 Last Revised: 19 Feb 2019
Anup Srivastava
University of Calgary - Haskayne School of Business
Downloads 369 (112,947)
Citation 4

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Competitive strategy; Intra-industry homogeneity; Real activity manipulation; Intangible investments

13.

Timely Loss Recognition and the Early Termination of Unprofitable Projects*

Number of pages: 39 Posted: 02 Sep 2009 Last Revised: 22 Apr 2011
Anup Srivastava, Senyo Y. Tse and Shyam V. Sunder
University of Calgary - Haskayne School of Business, Texas A&M University - Lowry Mays College & Graduate School of Business and University of Arizona - Department of Accounting
Downloads 353 (118,645)
Citation 4

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Timely loss recognition, Conditional conservatism, Agency costs, Corporate governance, Project discontinuations, Accounting quality

14.

Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives

Number of pages: 77 Posted: 15 Dec 2020 Last Revised: 03 Feb 2022
Shivaram Rajgopal, Anup Srivastava and Rong Zhao
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business and University of Calgary
Downloads 350 (120,108)

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Internal Rate of Return, Economic Profitability, Digital Giants, Anticompetitive Practices, Technology, Abnormal Profits, Amazon, Google, Microsoft, Apple

15.

Reexamining Dual-Class Stock

Business Horizons, Forthcoming, Tuck School of Business Working Paper No. 3023323
Number of pages: 15 Posted: 24 Aug 2017
Vijay Govindarajan and Anup Srivastava
Dartmouth College - Tuck School of Business and University of Calgary - Haskayne School of Business
Downloads 327 (128,906)
Citation 2

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Dual-class shares, Corporate governance, Activist investors, Innovation, Myopic actions

16.

Do U.S. Corporations Hire U.S. Educated Skilled Immigrants to Lower their Labor Costs? Evidence from the Audit Industry

Number of pages: 44 Posted: 19 Jul 2017 Last Revised: 03 Feb 2018
Daniel Aobdia and Anup Srivastava
Pennsylvania State University - Smeal College of Business and University of Calgary - Haskayne School of Business
Downloads 294 (144,122)
Citation 1

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Skilled immigration, H-1B visa reform, Compensation, Human capital, Globalization, Audit industry

Managerial Incentives and Changes in Corporate Investments Following the Inception of Credit Default Swap Trade

Tuck School of Business Working Paper No. 2973275
Number of pages: 56 Posted: 24 May 2017 Last Revised: 20 Mar 2018
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 184 (225,373)

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Credit default swap (CDS); Agency conflict; Managerial compensation; Operating risks; Investment policy; Bankruptcy

You Blinked: The Role and Incentives of Managers in Increasing Corporate Risks Following the Inception of Credit Default Swap Trade

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 65 Posted: 14 Jan 2017 Last Revised: 24 May 2017
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 78 (421,858)

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Credit default swap (CDS), Agency conflict, Managerial compensation, Operating risks, Investment policy

18.

The Early Exercise of Executive Stock Options and Firms’ Future Systematic and Idiosyncratic Risks

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 03 Sep 2009 Last Revised: 23 Apr 2011
Anup Srivastava
University of Calgary - Haskayne School of Business
Downloads 203 (206,569)
Citation 1

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Stock options, Executive compensation, Options exercises, Subjective valuation, Agency theory, Volatility, Beta, Systematic risk, Idiosyncratic risk

19.

Financial Statement Comparability and Corporate Tax Strategy

Number of pages: 46 Posted: 05 May 2021
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 147 (271,808)

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Financial statement comparability, Tax distance, Tax aggressiveness, Undersheltering, IRS detection, Manager’s incentives

Cohort phenomenon and increasing credit and liquidity risks of banks

Number of pages: 56 Posted: 14 Dec 2021
Jairaj Gupta, Basim Alzugaiby and Anup Srivastava
University of York, University of Birmingham and University of Calgary - Haskayne School of Business
Downloads 98 (366,488)

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Liquidity risk; Credit risk; Bank risk; Bank; Cohort risk

Cohort phenomenon and increasing credit and liquidity risks of banks

Number of pages: 56 Posted: 06 Dec 2021
Jairaj Gupta, Basim Alzugaiby and Anup Srivastava
University of York, University of Birmingham and University of Calgary - Haskayne School of Business
Downloads 13 (779,392)

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Liquidity risk; Credit risk; Bank risk; Bank; Cohort risk

21.

Changes in Big N Auditors’ Client Selection and Retention Strategies Over Time

Number of pages: 62 Posted: 27 Dec 2018 Last Revised: 18 Jun 2020
Pennsylvania State University - Smeal College of Business, University of CalgaryUniversity of Calgary and University of Calgary - Haskayne School of Business
Downloads 109 (338,826)

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Competitive Structure, Public Companies, Oligopoly, Big N Audit Firms, Audit Risks, Audit quality, Dotcom Boom and Bust

Why Are Successive Cohorts of Listed Firms Persistently Riskier?

European Financial Management Journal, Forthcoming, Mays Business School Research Paper No. 2724081, Tuck School of Business Working Paper No. 2724081
Number of pages: 61 Posted: 30 Jan 2016 Last Revised: 20 Apr 2018
Anup Srivastava and Senyo Y. Tse
University of Calgary - Haskayne School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 103 (354,485)

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Idiosyncratic risk, earnings volatility, intangible investments, product market uncertainty

Why are Successive Cohorts of Listed Firms Persistently Riskier?

European Financial Management, Vol. 22, Issue 5, pp. 957-1000, 2016
Number of pages: 44 Posted: 22 Nov 2016
Anup Srivastava and Senyo Y. Tse
University of Calgary - Haskayne School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 0
Citation 1

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idiosyncratic risk, earnings volatility, intangible investments, product market uncertainty

23.

Future Firm Risks and Managers’ Personal Portfolio Decisions

Number of pages: 35 Posted: 16 Oct 2011
Anup Srivastava
University of Calgary - Haskayne School of Business
Downloads 100 (358,968)

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Firm risks, Management compensation, Stock options, Personal portfolios, Agency theory

24.

How Do Amounts, Composition, and Properties of Accruals Differ for Physical versus Knowledge Firms?

Number of pages: 59 Posted: 20 May 2022
Aneel Iqbal and Anup Srivastava
University of Calgary - Haskayne School of Business and University of Calgary - Haskayne School of Business
Downloads 96 (368,407)

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Accruals, Intangibles, Accounting Estimates; Earnings Quality, Timing Roles, Summary Measure

25.

Labor Costs of Implementing New Accounting Standards

Number of pages: 51 Posted: 18 May 2022 Last Revised: 14 Jun 2022
University of CalgaryUniversity of Calgary, Fudan University - School of Management, John Molson School of Business, Concordia University and University of Calgary - Haskayne School of Business
Downloads 89 (386,037)

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financial reporting standards, Topic 606, Topic 842, job postings, labor costs, implementation costs

26.

Heightened Shareholder Interest in Firm Affairs Following the Inception of Credit Default Swap Trade

Tuck School of Business Working Paper No. 3094968
Number of pages: 67 Posted: 04 Jan 2018 Last Revised: 28 Feb 2018
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 65 (460,114)
Citation 1

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credit default swap, agency conflict, corporate governance, financial reporting quality, bankruptcy

27.

A Manager's Dilemma: Sow or Harvest

Management and Business Review, Vol. 1, No. 1, Winter 2021
Number of pages: 5 Posted: 01 Sep 2021
Dartmouth College - Tuck School of Business, University of California Riverside, University of Calgary - Haskayne School of Business, University of CalgaryUniversity of Calgary and University of California, Riverside (UCR)
Downloads 29 (629,624)

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28.

Harvest Now or Invest Further — The Dilemma Reexamined

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 43 Posted: 14 Jan 2017 Last Revised: 25 Mar 2020
Ashish Sood, Anup Srivastava and Birendra K. Mishra
University of California Riverside, University of Calgary - Haskayne School of Business and University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management
Downloads 16 (725,712)

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Strategic emphasis, intangible investments, R&D, advertising, organizational capital, stock returns

29.

Are All Outside Directors Created Equal With Respect to Firm Disclosure Policy?

Review of Quantitative Finance and Accounting 55, pages 541–577(2020) DOI:10.1007/s11156-019-00852-1
Number of pages: 52 Posted: 27 Jul 2020
University of CalgaryUniversity of Calgary, University of Calgary - Haskayne School of Business and University of Padua
Downloads 15 (734,158)

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Biotechnology firms, Corporate governance, Voluntary disclosures, Proprietary costs, Outside directors

30.

Will the Auditing Industry Become a Tighter or Looser Oligopoly?

Tuck School of Business Working Paper No. 2643862
Posted: 15 Aug 2015 Last Revised: 30 Oct 2018
Pennsylvania State University - Smeal College of Business, University of CalgaryUniversity of Calgary and University of Calgary - Haskayne School of Business

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Competitive structure; Public firms; Oligopoly; Big N audit firms; Audit risks; Intangible assets; Financial reporting quality; Audit fees; Audit quality

31.

Seemingly Opportunistic Management Earnings Guidance Before Stock Option Grants: Does It Misrepresent Firms’ Underlying Performance?

Asia-Pacific Journal of Accounting & Economics
Posted: 26 Apr 2006 Last Revised: 09 Apr 2013
Lynn L. Rees, Anup Srivastava and Senyo Y. Tse
Utah State University - School of Accountancy, University of Calgary - Haskayne School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business

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stock options, earnings guidance, information content, incentives