Hemang Desai

Southern Methodist University (SMU) - Accounting Department

Professor

United States

  • Southern Methodist University (SMU) - Accounting Department

    • Email
    • Tel: 214-768-3185
    • Fax: 214-768-4099
SCHOLARLY PAPERS

18

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11,094

SSRN CITATIONS
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SSRN RANKINGS

Top 3,786

in Total Papers Citations

381

CROSSREF CITATIONS

47

Scholarly Papers (18)

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1.

Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs

Downloads 2,618 ( 8,821)
Citation 43

Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs

Contemporary Accounting Research, Vol. 30, No. 2, 2013
Number of pages: 54 Posted: 15 Feb 2007 Last Revised: 03 Jul 2013
Neil Bhattacharya, Hemang Desai and Kumar Venkataraman
Southern Methodist University (SMU) - Accounting Department, Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Finance Department
Downloads 1,545 (19,896)
Citation 17

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Earnings Quality, Information Asymmetry, Liqudity, Cost of Capital

Earnings Quality and Information Asymmetry: Evidence from Trading Costs

Number of pages: 53 Posted: 11 Sep 2008
Neil Bhattacharya, Hemang Desai and Kumar Venkataraman
Southern Methodist University (SMU) - Accounting Department, Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Finance Department
Downloads 1,073 (34,091)
Citation 10

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Earnings quality, information asymmetry, transactions costs, cost of capital

2.

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

Downloads 1,978 (13,804)

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

Number of pages: 39 Posted: 15 Jan 2004
Hemang Desai, Chris E. Hogan, Chris E. Hogan and Michael S. Wilkins
Southern Methodist University (SMU) - Accounting Department, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and University of Kansas
Downloads 1,978 (13,546)
Citation 68

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Earnings restatements, management turnover

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

Posted: 27 Jun 2005
Hemang Desai, Chris E. Hogan, Chris E. Hogan and Michael S. Wilkins
Southern Methodist University (SMU) - Accounting Department, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and University of Kansas

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Restatements, reputational penalty, management turnover, aggressive accounting

3.

Value-Glamour and Accruals Mispricing: One Anomaly or Two?

Downloads 1,166 (30,802)
Citation 67

Value-Glamour and Accruals Mispricing: One Anomaly or Two?

Number of pages: 49 Posted: 15 Jun 2002
Hemang Desai, Shivaram Rajgopal and Mohan Venkatachalam
Southern Methodist University (SMU) - Accounting Department, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 1,166 (30,326)
Citation 67

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Value-Glamour and Accruals Mispricing: One Anomaly or Two?

Posted: 20 Oct 2003
Hemang Desai, Shivaram Rajgopal and Mohan Venkatachalam
Southern Methodist University (SMU) - Accounting Department, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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4.

An Investigation of the Informational Role of Short Interest in the Nasdsaq Market

Journal of Finance, Vol. 57, No. 5, 2002
Number of pages: 40 Posted: 01 Sep 2000 Last Revised: 11 Feb 2021
Hemang Desai, S. Ramu Thiagarajan, K. Ramesh and Bala Balachandran
Southern Methodist University (SMU) - Accounting Department, Mellon Capital Management Corporation, Rice University and Northwestern University - Kellogg School of Management
Downloads 1,063 (35,045)
Citation 34

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Short interest, information, stock returns

5.

The SEC's Short-Sale Experiment: Evidence on Causal Channels and Reassessment of Indirect Effects

Northwestern Law & Econ Research Paper 20-06, SMU Cox School of Business Research Paper No. 20-06, European Corporate Governance Institute – Finance Working Paper No. 813/2022
Number of pages: 51 Posted: 21 Jul 2020 Last Revised: 02 Jun 2023
Bernard S. Black, Hemang Desai, Kate Litvak, Woongsun Yoo and Jeff Jiewei Yu
Northwestern University - Pritzker School of Law, Southern Methodist University (SMU) - Accounting Department, Northwestern University - Pritzker School of Law, Central Michigan University and University of Arizona
Downloads 900 (44,297)
Citation 3

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natural experiments; causal channels; specification choice; Regulation SHO; SEC experiment

6.

Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements

Review of Accounting Studies (2006) 11:71-90
Number of pages: 32 Posted: 25 Dec 2004 Last Revised: 11 Feb 2021
Hemang Desai, Srinivasan Krishnamurthy and Kumar Venkataraman
Southern Methodist University (SMU) - Accounting Department, North Carolina State University - Poole College of Management and Southern Methodist University (SMU) - Finance Department
Downloads 851 (47,862)
Citation 66

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Short sellers, Accruals, Earnings quality, Earnings restatements

7.

A First Look at Mutual Funds That Use Short Sales

Downloads 622 (72,387)

A First Look at Mutual Funds That Use Short Sales

Number of pages: 46 Posted: 12 Mar 2008 Last Revised: 12 Jan 2012
Honghui Chen, Hemang Desai and Srinivasan Krishnamurthy
Department of Finance, University of Central Florida, Southern Methodist University (SMU) - Accounting Department and North Carolina State University - Poole College of Management
Downloads 622 (71,449)
Citation 13

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Mutual fund, Performance evaluation, Short sales

A First Look at Mutual Funds that Use Short Sales

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Posted: 18 Jan 2012
Honghui Chen, Hemang Desai and Srinivasan Krishnamurthy
Department of Finance, University of Central Florida, Southern Methodist University (SMU) - Accounting Department and North Carolina State University - Poole College of Management

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Mutual funds, Performance evaluation, Short sales

8.

Pre-Analysis Plan for the REG SHO Reanalysis Project

Number of pages: 60 Posted: 05 Aug 2019 Last Revised: 07 Oct 2019
Bernard S. Black, Hemang Desai, Kate Litvak, Woongsun Yoo and Jeff Jiewei Yu
Northwestern University - Pritzker School of Law, Southern Methodist University (SMU) - Accounting Department, Northwestern University - Pritzker School of Law, Central Michigan University and University of Arizona
Downloads 580 (78,997)
Citation 4

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9.

On Distinguishing Between Valuation and Arbitrage Motivated Short Selling

Number of pages: 43 Posted: 13 Mar 2007
Hemang Desai, Srinivasan Krishnamurthy and Kumar Venkataraman
Southern Methodist University (SMU) - Accounting Department, North Carolina State University - Poole College of Management and Southern Methodist University (SMU) - Finance Department
Downloads 367 (136,052)
Citation 1

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informed short selling, fundamental analysis, stock returns

10.

Bank Capital and Loan Monitoring

The Accounting Review Forthcoming
Number of pages: 59 Posted: 06 Jun 2016 Last Revised: 14 Jan 2020
Gauri Bhat and Hemang Desai
Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Accounting Department
Downloads 265 (191,832)
Citation 6

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Bank capital, loan monitoring, loan quality, loan fair values

11.

Did Information Intermediaries See the Warning Signals of the Banking Crisis from Leading Indicators in Banks’ Financial Statements?

Contemporary Accounting Research, Vol. 33, No. 2, 2016, Columbia Business School Research Paper Forthcoming
Number of pages: 64 Posted: 26 Sep 2013 Last Revised: 22 Feb 2021
Hemang Desai, Shivaram Rajgopal and Jeff Jiewei Yu
Southern Methodist University (SMU) - Accounting Department, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Arizona
Downloads 250 (203,280)
Citation 5

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12.

An Analysis of Carbon Reduction Pledges of the U.S. Oil and Gas Companies

Management Science, Forthcoming, SMU Cox School of Business Research Paper No. 22-26
Number of pages: 23 Posted: 23 Dec 2022 Last Revised: 16 Mar 2023
Hemang Desai, Pauline Lam, Bin Li and Shivaram Rajgopal
Southern Methodist University (SMU) - Accounting Department, New York University (NYU) - Leonard N. Stern School of Business, University of Houston - Bauer College of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 215 (234,868)

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Net-zero pledges, Carbon emissions, E&P firms, Engine No.1, Determinants, Stock reaction

13.

Internet Appendix to: The SEC’s Short-Sale Experiment: Evidence on Causal Channels and Reassessment of Indirect Effects

Number of pages: 147 Posted: 21 Jul 2020 Last Revised: 02 Jun 2023
Bernard S. Black, Hemang Desai, Kate Litvak, Woongsun Yoo and Jeff Jiewei Yu
Northwestern University - Pritzker School of Law, Southern Methodist University (SMU) - Accounting Department, Northwestern University - Pritzker School of Law, Central Michigan University and University of Arizona
Downloads 147 (327,203)

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14.

The Effects of Audit Partners on Financial Reporting: Evidence from U.S. Bank Holding Companies

FRB of Dallas Working Paper No. 2209
Number of pages: 45 Posted: 21 Jul 2022
Gauri Bhat, Hemang Desai, W. Scott Frame, Christoffer Koch and Erik J. Mayer
Southern Methodist University (SMU) - Accounting Department, Southern Methodist University (SMU) - Accounting Department, Structured Finance Association, International Monetary Fund (IMF) and University of Wisconsin-Madison, Finance Department
Downloads 72 (531,504)

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Accounting, Banking, Audit Partner Names, Audit Engagement, PCAOB

15.

Long-Run Stock Returns Following Briloff's Analyses

Posted: 08 May 2004
Hemang Desai and Prem C. Jain
Southern Methodist University (SMU) - Accounting Department and Georgetown University - Department of Accounting and Business Law

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Equity Investments: Fundamental Analysis and Valuation Models, Research Sources

16.

Long-Run Common Stock Returns Following Stock Splits and Stock Dividends

Posted: 25 Aug 1998
Hemang Desai and Prem C. Jain
Southern Methodist University (SMU) - Accounting Department and Georgetown University - Department of Accounting and Business Law

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17.

An Analysis of the Recommendations of the Superstar Money Managers at Barron's Annual Roundtable

J. OF FINANCE, Vol. 50 No. 4, September 1995
Posted: 14 Jul 1998
Hemang Desai and Prem C. Jain
Southern Methodist University (SMU) - Accounting Department and Georgetown University - Department of Accounting and Business Law

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18.

Long-Run Common Stock Returns Following Stock Splits and Reverse Splits

J. OF BUSINESS, Vol. 70 No. 3, July 1997
Posted: 30 Jul 1997
Hemang Desai and Prem C. Jain
Southern Methodist University (SMU) - Accounting Department and Georgetown University - Department of Accounting and Business Law

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