Krishna R. Kumar

George Washington University

Professor of Accountancy

710 21st Street NW

Washington, DC 20052

United States

  • George Washington University

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    • Tel: 202-994-5976
    • Fax: 202-994-5164
SCHOLARLY PAPERS

6

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Scholarly Papers (6)

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1.

The Value-Relevance of Cash Flows and Accruals: the Role of Investment Opportunities

Accounting Review, 2008
Number of pages: 60 Posted: 07 Sep 2004 Last Revised: 09 Jan 2008
Krishna R. Kumar and Gopal V. Krishnan
George Washington University and Bentley University
Downloads 1,049 (37,194)
Citation 5

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Capital markets, investment opportunities, earnings, cash flows from operations, accruals, value relevance

2.

Auditor Capacity Stress and Audit Quality: Market-Based Evidence from Andersen's Indictment

Number of pages: 55 Posted: 13 Feb 2008
Stephen C. Hansen, Krishna R. Kumar and Mary W. Sullivan
University of Southern Maine - School of Business, George Washington University and affiliation not provided to SSRN
Downloads 741 (59,981)
Citation 1

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audit quality, Arthur Andersen failure, auditor capacity stress, earnings response coefficients, recovery, successor auditors

3.

The Information Content of the Deferred Tax Valuation Allowance: An Event Study of News Disclosures of Valuation Allowance Changes

Number of pages: 57 Posted: 27 Sep 2002
Krishna R. Kumar and Gnanakumar Visvanathan
George Washington University and George Mason University - Department of Accounting
Downloads 592 (79,817)
Citation 9

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deferred taxes, valuation allowance, information content, event study, future profits

4.

The Information Content of the Deferred Tax Valuation Allowance

Posted: 26 Feb 2003
Krishna R. Kumar and Gnanakumar Visvanathan
George Washington University and George Mason University - Department of Accounting

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deferred taxes, valuation allowance, information content, event study, future profits

5.

The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive Compensation

Posted: 29 Nov 1999
William R. Baber, Sok-Hyon Kang and Krishna R. Kumar
Georgetown University - Department of Accounting and Business Law, George Washington University - School of Business and George Washington University

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6.

Accounting Earnings and Executive Compensation: The Role of Earnings Persistence

Posted: 14 Jul 1997
William R. Baber, Sok-Hyon Kang and Krishna R. Kumar
Georgetown University - Department of Accounting and Business Law, George Washington University - School of Business and George Washington University

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