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
Rank 17,372

SSRN RANKINGS

Top 17,372

in Total Papers Downloads

4,230

SSRN CITATIONS
Rank 16,539

SSRN RANKINGS

Top 16,539

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 1,385 (20,385)
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 537 (74,842)
Citation 7

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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 430 (97,548)
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 407 (103,990)
Citation 13

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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 265 (164,737)
Citation 1

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discount rates, actuarial assumptions, corporate pension accounting

6.

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 222 (195,563)
Citation 1

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

7.

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

Number of pages: 59 Posted: 19 Aug 2019 Last Revised: 15 Mar 2022
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 214 (203,190)
Citation 1

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

8.

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 212 (204,066)

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Analyst coverage, managerial guidance

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, The State University of New Jersey - Accounting & Information Systems and Southwestern University of Finance and Economics (SWUFE) - School of Accountancy
Downloads 183 (232,805)

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CSR report, visual impression management, corporate use of images

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 81 (424,154)

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 41 (590,113)

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

11.

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

Number of pages: 95 Posted: 05 Aug 2020 Last Revised: 10 Aug 2022
Divya Anantharaman, Elizabeth Chuk and Shijun Tonni Xia
Rutgers, The State University of New Jersey - Accounting & Information Systems, University of California, Irvine - Paul Merage School of Business and University of California Irvine
Downloads 109 (348,361)
Citation 1

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

12.

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 74 (441,699)

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

13.

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 70 (455,154)

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

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 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