Divya Anantharaman

Rutgers, The State University of New Jersey - Accounting & Information Systems

1 Washington Park

#916

Newark, NJ 07102

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 16,677

in Total Papers Downloads

3,344

SSRN CITATIONS
Rank 18,188

SSRN RANKINGS

Top 18,188

in Total Papers Citations

27

CROSSREF CITATIONS

29

Scholarly Papers (14)

1.

Inside Debt and the Design of Corporate Debt Contracts

Management Science, May 2014, 60 (5), 1260-1280.
Number of pages: 37 Posted: 26 Oct 2010 Last Revised: 12 Feb 2015
Divya Anantharaman, Vivian W. Fang and Guojin Gong
Rutgers, The State University of New Jersey - Accounting & Information Systems, University of Minnesota - Twin Cities - Carlson School of Management and University of Connecticut
Downloads 1,373 (15,897)
Citation 13

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Executive Compensation, Inside Debt, Corporate Debt Contracts

2.

How Objective is Peer Review? Evidence from Self-Regulation of the Accounting Profession

Number of pages: 53 Posted: 20 Sep 2007 Last Revised: 17 Jun 2014
Divya Anantharaman
Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 499 (64,803)
Citation 8

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peer review, self-regulation, Sarbanes-Oxley Act, Public Company Accounting Oversight Board

3.

The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans

The Accounting Review, conditionally accepted
Number of pages: 64 Posted: 12 Jul 2015 Last Revised: 01 Aug 2017
Divya Anantharaman and Elizabeth Chuk
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of California, Irvine - Paul Merage School of Business
Downloads 403 (83,864)
Citation 6

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Pension accounting, pension smoothing, pension asset allocation, IAS 19

4.

Managerial Risk Taking Incentives and Corporate Pension Policy

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 64 Posted: 03 Jul 2013 Last Revised: 04 Oct 2013
Divya Anantharaman and Yong Gyu Lee
Rutgers, The State University of New Jersey - Accounting & Information Systems and Seoul National University
Downloads 374 (91,507)
Citation 10

Abstract:

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defined-benefit pensions, risk-shifting, executive compensation, incentives

5.

Understanding Pension Liabilities: A Closer Examination of Discount Rates

Number of pages: 63 Posted: 05 Nov 2016
Divya Anantharaman and Darren Henderson
Rutgers, The State University of New Jersey - Accounting & Information Systems and Wilfrid Laurier University
Downloads 223 (157,704)

Abstract:

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discount rates, actuarial assumptions, corporate pension accounting

6.

Cover Me: Managers' Response to Decreases in Analyst Coverage*

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 47 Posted: 11 Sep 2008
Divya Anantharaman and Yuan Zhang
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Texas at Dallas
Downloads 204 (171,603)

Abstract:

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Analyst coverage, managerial guidance

7.

The Impact of Governmental Accounting Standards on Public-Sector Pension Funding

Number of pages: 60 Posted: 19 Aug 2019 Last Revised: 13 Jul 2020
Divya Anantharaman and Elizabeth Chuk
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of California, Irvine - Paul Merage School of Business
Downloads 131 (249,856)
Citation 1

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Public sector pensions, valuation of pension liabilities, Governmental Accounting Standards Board

8.

Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 22 Aug 2017 Last Revised: 29 Oct 2020
Divya Anantharaman and Darren Henderson
Rutgers, The State University of New Jersey - Accounting & Information Systems and Wilfrid Laurier University
Downloads 68 (381,320)

Abstract:

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value-relevance, credit-relevance, pension liabilities, discount rates, actuarial assumptions

9.

So Similar, yet So Different: Comparing the US GAAP and IFRS Experience at Eliciting Greater Transparency on Pension Asset Disclosures

Number of pages: 55 Posted: 05 Aug 2020
Divya Anantharaman and Elizabeth Chuk
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of California, Irvine - Paul Merage School of Business
Downloads 48 (449,669)

Abstract:

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Accounting regulation, standard-setting, defined benefit pension, IAS 19R, SFAS 132R

10.

Is a Picture Worth a Thousand Words? Image Usage in CSR Reports

Number of pages: 66 Posted: 05 Jan 2021
Divya Anantharaman, Disen Huang and Keyi Zhao
Rutgers, The State University of New Jersey - Accounting & Information Systems, Rutgers Business School - Rutgers University and affiliation not provided to SSRN
Downloads 21 (586,796)

Abstract:

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CSR report, visual impression management, corporate use of images

11.

State Liability Regimes within the United States and Auditor Reporting

Accounting Review, Forthcoming
Posted: 31 Dec 2013 Last Revised: 13 Apr 2016
Divya Anantharaman, Jeffrey Pittman and Nader Wans
Rutgers, The State University of New Jersey - Accounting & Information Systems, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

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Auditor litigation risk, state common-law, going concern opinions

12.

Comparing Self-Regulation and Statutory Regulation: Evidence from the Accounting Profession

Accounting, Organizations and Society, Forthcoming
Posted: 05 Jan 2012
Divya Anantharaman
Rutgers, The State University of New Jersey - Accounting & Information Systems

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Self-regulation, peer review, Sarbanes-Oxley Act, Public Company Accounting Oversight Board

13.

Cover Me: Managers' Responses to Changes in Analyst Coverage in the Post-Regulation FD Period

The Accounting Review, Forthcoming
Posted: 11 May 2011
Divya Anantharaman and Yuan Zhang
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Texas at Dallas

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Managerial Guidance, Analyst Coverage, Value of Analysts

14.

Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities

https://doi.org/10.1016/j.jacceco.2020.101366, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55
Divya Anantharaman and Darren Henderson
Rutgers, The State University of New Jersey - Accounting & Information Systems and Wilfrid Laurier University
Downloads 0

Abstract:

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value-relevance, credit-relevance, pension liabilities, discount rates, actuarial assumptions