Bharat Sarath

Rutgers, The State University of New Jersey - Accounting

94 Rockafeller Road

Piscataway, NJ 08854

United States

SCHOLARLY PAPERS

19

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CITATIONS
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53

Scholarly Papers (19)

1.
Downloads 1,503 ( 11,472)
Citation 3

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, The State University of New Jersey - Accounting
Downloads 1,175 (16,546)
Citation 2

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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, The State University of New Jersey - Accounting
Downloads 326 (90,879)

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Financial statements, insurance, auditor liability, 1934 Securities Act

Financial Statements Insurance

Abacus, Vol. 49, Issue 3, pp. 269-307, 2013
Number of pages: 39 Posted: 30 Sep 2013
Alex Dontoh, Joshua Ronen and Bharat Sarath
New York University (NYU) - Department of Accounting, New York University (NYU) - Department of Accounting and Rutgers, The State University of New Jersey - Accounting
Downloads 2 (666,657)
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Agency conflicts, Audit profession, Conflict of interest, Corporate governance, Insurance

2.
Downloads 1,110 ( 18,412)
Citation 49

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, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 909 (24,305)
Citation 4

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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, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 201 (150,014)
Citation 5

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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, The State University of New Jersey - Accounting 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 Louisville and Rutgers, The State University of New Jersey - Accounting
Downloads 485 (57,235)

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

4.

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, The State University of New Jersey - Accounting
Downloads 286 (105,557)

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Noisy Rational Expectations, Multi-period model, Price Momentum

5.

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 - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University
Downloads 201 (150,214)

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

6.

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, The State University of New Jersey - Accounting
Downloads 123 (227,537)

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7.

Audit Quality in Adverse Selection Markets

Number of pages: 24 Posted: 25 Jan 2016
Bharat Sarath
Rutgers, The State University of New Jersey - Accounting
Downloads 122 (228,988)

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auditing, markets, adverse selection

8.

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 - Stan Ross Department of Accountancy and Rutgers, The State University of New Jersey - Accounting
Downloads 83 (296,870)

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9.

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, The State University of New Jersey - Accounting
Downloads 45 (403,590)

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10.

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 - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University
Downloads 40 (422,191)

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

11.

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, The State University of New Jersey - Accounting
Downloads 32 (455,538)

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

12.

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, The State University of New Jersey - Accounting
Downloads 15 (548,352)

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

13.

Insurance Structure and Class-Action Settlements

Number of pages: 24 Posted: 12 Apr 2019
Bharat Sarath and James M. McCarrick
Rutgers, The State University of New Jersey - Accounting and affiliation not provided to SSRN
Downloads 13 (560,340)

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Class Actions, D&O Insurance, Game Theory

14.

Material Weakness Disclosures and Restatement Announcements: The Joint and Order Effects

Journal of Business Finance & Accounting, Vol. 46, Issue 1-2, pp. 68-104, 2019
Number of pages: 37 Posted: 20 Feb 2019
Li He, Bharat Sarath and Nader Wans
Southwestern University of Finance and Economics (SWUFE) - School of Accountancy, Rutgers, The State University of New Jersey - Accounting and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1 (648,804)
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class actions, financial reporting quality, market reaction, material weakness disclosure, restatements

15.

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, The State University of New Jersey - Accounting and University of Louisville

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

16.

The Dynamics of Belief Formation and Price Momentum

Posted: 03 Feb 2017
Bharat Sarath
Rutgers, The State University of New Jersey - Accounting

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Noisy Rational Expectations, Multi-period model, Price Momentum

17.

Public Information Quality with Monopolistic Sellers

Games and Economic Behavior, Vol. 16, 1996
Posted: 25 Jan 2016
Bharat Sarath
Rutgers, The State University of New Jersey - Accounting

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auditing, independence, market

18.

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, The State University of New Jersey - Accounting and Booth School of Business, University of Chicago

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19.

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, The State University of New Jersey - Accounting

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Other Papers (2)

Total Downloads: 56
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, The State University of New Jersey - Accounting
Downloads 31

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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, The State University of New Jersey - Accounting
Downloads 25

Abstract:

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Regulation, Auditor Litigation, Settlement