Divya Anantharaman

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

1 Washington Park

#916

Newark, NJ 07102

United States

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

SCHOLARLY PAPERS

14

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3,344

SSRN CITATIONS
Rank 18,188

SSRN RANKINGS

Top 18,188

in Total Papers Citations

27

CROSSREF CITATIONS

29

Scholarly Papers (14)

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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

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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)

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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)

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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)

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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)

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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)

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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

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