Divya Anantharaman

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

1 Washington Park

#916

Newark, NJ 07102

United States

SCHOLARLY PAPERS

11

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CITATIONS
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22

Scholarly Papers (11)

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 - Department of Accounting and Penn State University - Smeal College of Business
Downloads 1,293 (11,694)
Citation 12

Abstract:

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 382 (53,090)
Citation 1

Abstract:

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

3.

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 Sungkyunkwan University
Downloads 225 (86,254)
Citation 2

Abstract:

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

4.

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 189 (131,605)
Citation 1

Abstract:

Analyst coverage, managerial guidance

5.

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

Abstract:

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

6.

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 49 (139,769)

Abstract:

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

7.

Stakeholders’ Demand for Conservative Reporting: An Exploration of Accounting for Pension Liabilities

Number of pages: 49 Posted: 22 Aug 2017
Divya Anantharaman and Darren Henderson
Rutgers, The State University of New Jersey - Accounting & Information Systems and Wilfrid Laurier University
Downloads 0 (485,594)

Abstract:

conservatism, pension accounting, discount rates, actuarial assumptions

8.

Standards or Incentives: What Determines Financial Reporting Transparency for Defined Benefit Pension Assets?

Number of pages: 49 Posted: 31 Jul 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 0 (433,591)

Abstract:

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

9.

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 0 (271,219)

Abstract:

discount rates, actuarial assumptions, corporate pension accounting

10.

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

Abstract:

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

11.

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

Abstract:

Managerial Guidance, Analyst Coverage, Value of Analysts