Bharat Sarath

Rutgers University

PROFESSOR

94 Rockafeller Road

Piscataway, NJ 08854

United States

SCHOLARLY PAPERS

23

DOWNLOADS

5,292

SSRN CITATIONS

45

CROSSREF CITATIONS

95

Scholarly Papers (23)

1.
Downloads 1,611 (21,099)
Citation 1

Financial Statements Insurance

NYU Stern School of Business
Number of pages: 44 Posted: 17 Aug 2004
Alex Dontoh, Joshua Ronen and Bharat Sarath
New York University (NYU) - Department of Accounting, New York University (NYU) - Department of Accounting and Rutgers University
Downloads 1,255 (30,113)
Citation 4

Abstract:

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Financial statements, insurance, auditor liability, 1934 Securities Act

Financial Statements Insurance

NYU Working Paper No. 2451/27449
Number of pages: 40 Posted: 08 Oct 2008 Last Revised: 02 Dec 2008
Alex Dontoh, Joshua Ronen and Bharat Sarath
New York University (NYU) - Department of Accounting, New York University (NYU) - Department of Accounting and Rutgers University
Downloads 356 (154,151)

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Financial statements, insurance, auditor liability, 1934 Securities Act

2.
Downloads 1,291 (29,416)
Citation 67

R&D Reporting Biases and Their Consequences

Number of pages: 60 Posted: 20 Aug 2004
Baruch Lev, Bharat Sarath and Theodore Sougiannis
New York University - Stern School of Business, Rutgers University and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 996 (42,058)
Citation 12

Abstract:

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R&D Accounting, Reporting Biases, Market Valuation, Mispricing

R&D Reporting Biases and Their Consequences

NYU Working Paper No. 2451/27470
Number of pages: 60 Posted: 08 Oct 2008
Baruch Lev, Bharat Sarath and Theodore Sougiannis
New York University - Stern School of Business, Rutgers University and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 295 (188,610)
Citation 17

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R&D Reporting Biases and their Consequences

Contemporary Accounting Research, Vol. 22, No. 4, Winter 2005
Posted: 01 Sep 2005
Baruch Lev, Bharat Sarath and Theodore Sougiannis
New York University - Stern School of Business, Rutgers University and University of Illinois at Urbana-Champaign - Department of Accountancy

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R&D Accounting, Reporting Biases, Market Valuation, Mispricing

3.

Long-Term Trends in Audit Market Shares: Effects of BIG-4 Pricing Strategies or Non BIG-4 Market Power?

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 59 Posted: 25 Feb 2014 Last Revised: 21 Jan 2016
Hua Christine Xin and Bharat Sarath
University of South Alabama and Rutgers University
Downloads 534 (96,751)

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BIG-4, Audit Fees, Market Share, Oligopolistic Competition

4.

Fair Value Accounting, Earnings Management, and the Case of Bargain Purchase Gain

Baruch College Zicklin School of Business Research Paper No. 2018-05-03
Number of pages: 46 Posted: 09 May 2018 Last Revised: 31 May 2018
Steven B. Lilien, Bharat Sarath and Yan Yan
City University of New York (CUNY) - Stan Ross Department of Accountancy, Rutgers University and CUNY Queens College
Downloads 437 (123,106)

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bargain purchase gain, ASC 805, fair value measurement, ASC 820, earnings management

5.

The Dynamics of Belief Formation and Price Momentum

Number of pages: 50 Posted: 03 Feb 2017
Alex Dontoh, Joshua Ronen and Bharat Sarath
New York University (NYU) - Department of Accounting, New York University (NYU) - Department of Accounting and Rutgers University
Downloads 355 (155,800)

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Noisy Rational Expectations, Multi-period model, Price Momentum

6.

Regulation, Auditor Litigation and Settlements

Number of pages: 33 Posted: 20 Jul 2016 Last Revised: 29 Mar 2017
Lakshmana Krishna Moorthy and Bharat Sarath
Tulane University - A.B. Freeman School of Business and Rutgers University
Downloads 184 (298,566)

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7.

Material Weakness Disclosures and Restatement Announcements

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 17 Dec 2014
Nader Wans, Li He and Bharat Sarath
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Southwestern University of Finance and Economics (SWUFE) - School of Accountancy and Rutgers University
Downloads 174 (313,819)

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8.

Audit Quality in Adverse Selection Markets

Number of pages: 24 Posted: 25 Jan 2016
Bharat Sarath
Rutgers University
Downloads 152 (352,109)
Citation 1

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auditing, markets, adverse selection

9.

Failure to Resolve Uncertainty and Corporate Voluntary Disclosure

Number of pages: 56 Posted: 09 Aug 2022 Last Revised: 13 Feb 2023
Yushi Wang, Bharat Sarath and Atul Rai
Southwestern University of Finance and Economics (SWUFE), Rutgers University and Wichita State University
Downloads 147 (361,699)

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options market; implied volatilities; voluntary disclosure

10.

Countering Opportunism in Structuring and Valuing Transactions: The Case of Securitizations

Number of pages: 33 Posted: 10 Apr 2009
Steve Bryan, Steven B. Lilien and Bharat Sarath
Fordham University - School of Business, City University of New York (CUNY) - Stan Ross Department of Accountancy and Rutgers University
Downloads 108 (457,613)

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11.

Intended or Unintended Consequences of Business Acquisitions: The Case of Financial Services Institutions

Number of pages: 64 Posted: 20 Jun 2017
Steven B. Lilien, Bharat Sarath and Yan Yan
City University of New York (CUNY) - Stan Ross Department of Accountancy, Rutgers University and CUNY Queens College
Downloads 80 (555,637)
Citation 1

Abstract:

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Financial Institution, Bargain Purchase Gain, ASC 805, Fair Value Measurement, ASC 820, Earnings Management

12.

The Impact of Internal Control Weaknesses on Pension Assumptions Manipulation

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 15 Jan 2016 Last Revised: 29 Mar 2017
Seokyoun Hwang and Bharat Sarath
CUNY, College of Staten Island and Rutgers University
Downloads 55 (675,679)

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pension assumptions, discount rate, expected rate of return, earnings management, internal control weaknesses

13.

Geographical Location and Regulatory Oversight – Evidence from China

Number of pages: 63 Posted: 08 Apr 2022
Qiaoling Fang, Li He, Zhi Jin and Bharat Sarath
Fuzhou University, Southwestern University of Finance and Economics (SWUFE) - School of Accountancy, Southwestern University of Finance and Economics (SWUFE) and Rutgers University
Downloads 50 (705,257)

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comment letter, geographical location, regulation, disclosure quality, information environment, capital-market effect

14.

Insurance Structure and Class-Action Settlements

Number of pages: 24 Posted: 12 Apr 2019
Bharat Sarath and James M. McCarrick
Rutgers University and affiliation not provided to SSRN
Downloads 50 (705,257)

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Class Actions, D&O Insurance, Game Theory

15.

Disclosure of Pension Asset Allocation and Expected Rate of Return Management

Number of pages: 56 Posted: 15 Jan 2016
Seokyoun Hwang and Bharat Sarath
CUNY, College of Staten Island and Rutgers University
Downloads 46 (730,665)

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pension assumptions, expected rate of return, earnings management, disclosure, pension asset allocation

16.

Speculative Trading and Price Momentum

Number of pages: 49 Posted: 15 Apr 2024
Alex Dontoh, Joshua Ronen and Bharat Sarath
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Rutgers University
Downloads 7 (1,066,779)

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Rational Expectations, Multiperiod, Speculative Trading

17.

Insider Trading: it is not all Black and White

Journal of Accounting, Auditing & Finance
Number of pages: 28
Bharat Sarath, Mehrzad Azmi Shabestari and Min Cao
Rutgers University, Towson University and affiliation not provided to SSRN
Downloads 7

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Insider Trading, 10b5-1, Corporate control

18.

A Strategic Form of Blackwell's Theorem with an Application to the Principal-Agent Problem

Number of pages: 31 Posted: 22 Mar 2024
Bharat Sarath
Rutgers University
Downloads 4 (1,090,164)

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Blackwell's Theorem, Agency, Decision Theory

19.

Bold Stock Recommendations: Informative or Worthless?

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2019
Dan Palmon, Bharat Sarath and Hua Christine Xin
Rutgers, The State University of New Jersey - Accounting & Information Systems, Rutgers University and University of South Alabama

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Bold recommendations, Contra-bold/leading-bold/non-bold recommendations, Financial analysts, Cumulative abnormal returns

20.

The Dynamics of Belief Formation and Price Momentum

Posted: 03 Feb 2017
Bharat Sarath
Rutgers University

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Noisy Rational Expectations, Multi-period model, Price Momentum

21.

Public Information Quality with Monopolistic Sellers

Games and Economic Behavior, Vol. 16, 1996
Posted: 25 Jan 2016
Bharat Sarath
Rutgers University

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auditing, independence, market

22.

Limits to Voluntary Disclosure in Efficient Markets

JOURNAL OF ACCOUNTING, AUDITING AND FINANCE, Vol 11, No 3, Summer 1996
Posted: 25 Jun 1998
Bharat Sarath and Madhav V. Rajan
Rutgers University and Booth School of Business, University of Chicago

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23.

The Value of Correlated Signals in Agencies

RAND JOURNAL OF ECONOMICS, Vol 28 No 1
Posted: 05 Mar 1997
Madhav V. Rajan and Bharat Sarath
Booth School of Business, University of Chicago and Rutgers University

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Other Papers (2)

Total Downloads: 119
1.

Bilateral Incentive Problems and the Financing of Start-Ups

EFA 2007 Ljubljana Meetings Paper
Number of pages: 41 Posted: 13 Feb 2007
Stanley Baiman, Sasson Bar-Yosef and Bharat Sarath
University of Pennsylvania - Accounting Department, Hebrew University and Rutgers University
Downloads 70

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Efficient Contracting, Venture Capital, Incentive problems, IPO

2.

Regulation, Auditor Litigation and Settlements

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 32 Posted: 18 Jan 2016
Lakshmana Krishna Moorthy and Bharat Sarath
Tulane University - A.B. Freeman School of Business and Rutgers University
Downloads 49

Abstract:

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Regulation, Auditor Litigation, Settlement