Divya Anantharaman

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

1 Washington Park

#916

Newark, NJ 07102

United States

SCHOLARLY PAPERS

16

DOWNLOADS
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Top 16,889

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3,752

SSRN CITATIONS
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SSRN RANKINGS

Top 16,884

in Total Papers Citations

35

CROSSREF CITATIONS

31

Scholarly Papers (16)

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 1,378 (17,718)
Citation 16

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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 514 (68,960)
Citation 7

Abstract:

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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 414 (89,335)
Citation 9

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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 384 (97,509)
Citation 13

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 254 (151,743)

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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 207 (184,614)

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 161 (230,218)
Citation 1

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

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 75 (395,932)

Abstract:

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

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 Posted: 09 Mar 2021
Divya Anantharaman and Darren Henderson
Rutgers, The State University of New Jersey - Accounting & Information Systems and Wilfrid Laurier University
Downloads 36 (555,110)

Abstract:

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

9.

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 87 (358,887)

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CSR report, visual impression management, corporate use of images

10.

Does Social Responsibility Always Begin at Home? The Relation Between Firms’ Pension Policies and Corporate Social Responsibility (CSR) Activities

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 03 Jul 2021
Divya Anantharaman, Feng Gao and Hariom Manchiraju
Rutgers, The State University of New Jersey - Accounting & Information Systems, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Indian School of Business (ISB), Hyderabad
Downloads 75 (391,622)
Citation 1

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Pension Freezes, Pension Funding, Corporate Social Responsibility, Corporate Reputation

11.

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 73 (397,594)
Citation 1

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

12.

The Tax Cut and Jobs Act (2017) as a Driver of Pension Derisking: A Comprehensive Examination

Number of pages: 60 Posted: 12 Mar 2021
Divya Anantharaman, Saipriya Kamath and Shengnan Li
Rutgers, The State University of New Jersey - Accounting & Information Systems, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 47 (491,045)

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TCJA, defined-benefit plans, voluntary contributions, derisking, pension asset allocation, pension settlements or buyouts

13.

Location, location, location! Real effects from the mandated removal of pension expected return from operating income

Number of pages: 46 Posted: 23 Feb 2021
Divya Anantharaman, Elizabeth Chuk and Saipriya Kamath
Rutgers, The State University of New Jersey - Accounting & Information Systems, University of California, Irvine - Paul Merage School of Business and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 47 (491,045)

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Accounting regulation, standard-setting, defined benefit pension, operating income, Accounting Standards Update No. 2017-07

14.

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

15.

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

16.

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