Anup Srivastava

University of Calgary - Haskayne School of Business

2500 University Drive, NW

Calgary, Alberta T2N 1N4

Canada

  • University of Calgary - Haskayne School of Business

SCHOLARLY PAPERS

38

DOWNLOADS
Rank 1,415

SSRN RANKINGS

Top 1,415

in Total Papers Downloads

33,204

SSRN CITATIONS
Rank 4,277

SSRN RANKINGS

Top 4,277

in Total Papers Citations

296

CROSSREF CITATIONS

84

Scholarly Papers (38)

Actions:
Email selected abstracts
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 12,406 (626)
Citation 29

Abstract:

Loading...

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

2.

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

Downloads 4,380 ( 3,820)
Citation 112

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 4,380 (3,761)
Citation 112

Abstract:

Loading...

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

Abstract:

Loading...

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 and Anup Srivastava
University of Calgary and University of Calgary - Haskayne School of Business
Downloads 2,307 (10,837)
Citation 33

Abstract:

Loading...

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

4.

Value of Internally Generated Intangible Capital

Forthcoming, Management Science
Number of pages: 54 Posted: 07 Sep 2021 Last Revised: 29 Aug 2023
Aneel Iqbal, Shivaram Rajgopal, Anup Srivastava and Rong Zhao
Thunderbird School of Global Management, Arizona State University, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business and University of Calgary
Downloads 1,761 (16,643)
Citation 7

Abstract:

Loading...

Intangibles, Book Value, Financial Statement Analysis, Valuation

5.

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 1,632 (18,692)
Citation 9

Abstract:

Loading...

Creative Destruction, American Economy, Intangibles, Business Models

6.

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 1,163 (30,979)
Citation 4

Abstract:

Loading...

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

7.

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 1,107 (33,183)
Citation 4

Abstract:

Loading...

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

8.

Executive Stock Options, Missed Earnings Targets and Earnings Management

Downloads 1,063 (35,112)
Citation 14

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 1,063 (34,593)
Citation 14

Abstract:

Loading...

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

Abstract:

Loading...

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

9.

Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives

The Accounting Review. Advance online publication. https://doi.org/10.2308/TAR-2021-0176
Number of pages: 84 Posted: 15 Dec 2020 Last Revised: 26 Jun 2023
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 783 (53,714)
Citation 2

Abstract:

Loading...

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

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 603 (75,390)
Citation 26

Abstract:

Loading...

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

11.

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 538 (86,855)

Abstract:

Loading...

Agency theory, stock options, earnings management, accruals

12.

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 499 (95,324)
Citation 11

Abstract:

Loading...

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

13.

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

Number of pages: 61 Posted: 20 May 2022 Last Revised: 27 Jul 2022
Aneel Iqbal and Anup Srivastava
Thunderbird School of Global Management, Arizona State University and University of Calgary - Haskayne School of Business
Downloads 444 (109,554)

Abstract:

Loading...

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

14.

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 407 (121,277)
Citation 4

Abstract:

Loading...

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

15.

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 374 (133,547)
Citation 4

Abstract:

Loading...

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

16.

Do Political Anti-ESG Sanctions Have Any Economic Substance? The Case of Texas Law Mandating Divestment from ESG Asset Management Companies

Number of pages: 45 Posted: 16 Mar 2023
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 363 (138,049)

Abstract:

Loading...

ESG; Politics; Greenwashing; Texas; Blackrock

17.

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 350 (143,648)
Citation 2

Abstract:

Loading...

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

18.

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 332 (151,997)
Citation 2

Abstract:

Loading...

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

19.

Labor Costs of Implementing New Accounting Standards

Number of pages: 51 Posted: 18 May 2022 Last Revised: 14 Jun 2022
Luminita Enache, Zhongwei Huang, Rucsandra Moldovan and Anup Srivastava
University of Calgary, Fudan University - School of Management, John Molson School of Business, Concordia University and University of Calgary - Haskayne School of Business
Downloads 331 (152,448)

Abstract:

Loading...

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

20.

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

Downloads 288 (176,668)
Citation 1

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, Jiwoo 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 193 (259,306)

Abstract:

Loading...

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, Jiwoo 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 95 (454,667)
Citation 1

Abstract:

Loading...

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

21.

Financial Statement Comparability and Corporate Tax Strategy

Number of pages: 46 Posted: 05 May 2021
Hyun A. Hong, Jiwoo 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 224 (226,489)

Abstract:

Loading...

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

22.

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 220 (230,393)
Citation 1

Abstract:

Loading...

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

23.

The Review of Accounting Studies at Age 25: A Retrospective Using Bibliometric Analysis

Baker, H.K., Kumar, Satish., Pandey, Nitesh and Srivastava, Anup (2022) “The Review of Accounting Studies at age 25: A retrospective using bibliometric analysis”, Review of Accounting Studies (Forthcoming)
Number of pages: 51 Posted: 28 Sep 2022
H. Kent Baker, Satish Kumar, Nitesh Pandey and Anup Srivastava
American University - Kogod School of Business, Indian Institute of Management Nagpur, Amrita School of Business and University of Calgary - Haskayne School of Business
Downloads 218 (233,330)

Abstract:

Loading...

Bibliometric analysis, Accounting journals, Review of Accounting Studies, Performance analysis, Science mapping, Bibliographic coupling, Citations analysis.

24.

Is Intangibles Talk Informative about Future Returns? Evidence from 10-K Filings

Number of pages: 54 Posted: 20 Jul 2023
Alexander David, Amir Hosseini and Anup Srivastava
Haskayne School of Business, University of Calgary, University of Calgary and University of Calgary - Haskayne School of Business
Downloads 196 (258,432)

Abstract:

Loading...

10-K Filings, Intangibles Talk, Intangible Intensity, Recognition vs Disclosure, Portfolio Returns, Idiosyncratic Volatility, Limits to Arbitrage

25.

Description and Download Link for Internal Rate of Return Data

Number of pages: 8 Posted: 17 Oct 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 194 (258,432)

Abstract:

Loading...

Internal rate of return

26.

Trivialization of the Bottom Line and Losing Relevance of Losses

Review of Accounting Studies (Forthcoming)
Number of pages: 31 Posted: 31 Mar 2023 Last Revised: 26 Jun 2023
Anup Srivastava
University of Calgary - Haskayne School of Business
Downloads 148 (326,068)
Citation 4

Abstract:

Loading...

Earnings, Income statement, Matching, Relevance, Losses, Listing cohorts, Intangibles, Knowledge economy

27.

The Case for Reinventing Financial Reporting in the 21st Century

Journal of Applied Corporate Finance, Volume 34 Number 4, 2022
Number of pages: 9 Posted: 22 Feb 2023
Anup Srivastava and Shivaram Rajgopal
University of Calgary - Haskayne School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 144 (335,103)

Abstract:

Loading...

Financial reports, Valuation, Intangibles, Knowledge economy, Accounting

28.

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
Daniel Aobdia, Luminita Enache and Anup Srivastava
Pennsylvania State University - Smeal College of Business, University of Calgary and University of Calgary - Haskayne School of Business
Downloads 137 (346,598)
Citation 2

Abstract:

Loading...

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

29.

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 121 (380,725)

Abstract:

Loading...

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

30.

Schumpeterian creative destruction and temporal changes in business models of US banks

International Review of Financial Analysis, Forthcoming
Number of pages: 60 Posted: 14 Dec 2021 Last Revised: 19 Sep 2023
Jairaj Gupta, Anup Srivastava and Basim Alzugaiby
University of York, University of Calgary - Haskayne School of Business and University of Birmingham
Downloads 115 (394,935)

Abstract:

Loading...

Creative destruction; Disruptive innovation; Liquidity risk; Credit risk; Dominant Banks; Cohort risk

31.

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 111 (405,222)

Abstract:

Loading...

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

32.

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, Jiwoo 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 72 (532,600)
Citation 1

Abstract:

Loading...

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

33.

Alignment between Compensation-Contracting and Value-Relevance Roles of Revenues

Journal of Financial Reporting, Forthcoming
Number of pages: 66 Posted: 15 Feb 2023
Hanni Liu, Anup Srivastava and Jennifer Yin
Manhattan College, University of Calgary - Haskayne School of Business and University of Texas at San Antonio
Downloads 62 (575,948)

Abstract:

Loading...

revenue, value relevance, executive compensation, financial reporting, role alignment

34.

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
Vijay Govindarajan, Ashish Sood, Anup Srivastava, Luminita Enache and Barry Mishra
Dartmouth College - Tuck School of Business, University of California Riverside, University of Calgary - Haskayne School of Business, University of Calgary and University of California, Riverside (UCR)
Downloads 54 (615,285)

Abstract:

Loading...

35.

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 34 (737,306)

Abstract:

Loading...

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

36.

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
Luminita Enache, Anup Srivastava and Antonio Parbonetti
University of Calgary, University of Calgary - Haskayne School of Business and University of Padua
Downloads 23 (824,262)

Abstract:

Loading...

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

37.

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
Daniel Aobdia, Luminita Enache and Anup Srivastava
Pennsylvania State University - Smeal College of Business, University of Calgary and University of Calgary - Haskayne School of Business

Abstract:

Loading...

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

38.

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

Abstract:

Loading...

stock options, earnings guidance, information content, incentives

Other Papers (1)

Total Downloads: 29
Actions:
Email selected abstracts
1.

Capital Deployment Roundtable: Measuring and Managing Intangible Investment

Milano, Gregory. 2023. "Capital Deployment Roundtable: Managing and Measuring Intangibles.” Journal of Applied Corporate Finance.
Number of pages: 40 Posted: 07 Mar 2023
Gregory V. Milano, Riley Whately, Gary Bischoping, Shivaram Rajgopal, Anup Srivastava, Glenn Welling, Paul Clancy and Ken Wiles
Fortuna Advisors LLC, Fortuna Advisors LLC, Hellman & Friedman, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business, Engaged Capital, Biogen Idec, Inc. and The University of Texas at Austin
Downloads 29

Abstract:

Loading...

accounting, brand, brand building, brand equity, capital allocation, capital deployment, differentiation, digital investment, GAAP shortcomings, governance, human capital, innovation, intangible assets, intangible investment, investment, marketing investment, P&L investment, R&D investment, Research