Ganapathi S. Narayanamoorthy

Tulane University - Accounting & Taxation

Associate Professor

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 3,930

SSRN RANKINGS

Top 3,930

in Total Papers Downloads

9,735

CITATIONS
Rank 6,906

SSRN RANKINGS

Top 6,906

in Total Papers Citations

70

Scholarly Papers (17)

1.

The Joint Determination of Audit Fees, Non-Audit Fees, And Abnormal Accruals

Yale ICF Working Paper No. 02-21, Yale SOM Working Paper No. AC-15
Number of pages: 55 Posted: 07 Aug 2002
Rick Antle, Elizabeth A. Gordon, Ganapathi S. Narayanamoorthy and Ling Zhou
Yale School of Management, Temple University - Department of Accounting, Tulane University - Accounting & Taxation and University of New Mexico
Downloads 2,900 (3,752)
Citation 37

Abstract:

Loading...

Auditing, Auditor Independence, Earnings Management, Abnormal Accruals, Economies of Scope, Endogeneity

2.

Accounting and Litigation Risk: Evidence from Directors' & Officers' Insurance Pricing

Review of Accounting Studies, Forthcoming
Number of pages: 58 Posted: 21 Nov 2005 Last Revised: 18 Oct 2013
Zhiyan Cao and Ganapathi S. Narayanamoorthy
University of Washington Tacoma and Tulane University - Accounting & Taxation
Downloads 1,261 (14,882)
Citation 4

Abstract:

Loading...

Financial reporting quality, accounting restatements, Directors’ and Officers’ insurance, litigation risk, D&O, corporate governance

3.

Conservatism and Cross-Sectional Variation in the Post-Earnings-Announcement-Drift

Yale ICF Working Paper No. 03-07
Number of pages: 45 Posted: 23 Apr 2003
Ganapathi S. Narayanamoorthy
Tulane University - Accounting & Taxation
Downloads 1,117 (17,920)
Citation 14

Abstract:

Loading...

Anomalies, Time Series Forecasts, Conservatism, Post-earnings-announcement-drift, Market Efficiency

The Effect of Litigation Risk on Management Earnings Forecasts

Yale SOM Working Paper No. 48
Number of pages: 58 Posted: 23 Nov 2005 Last Revised: 31 Aug 2012
Zhiyan Cao and Ganapathi S. Narayanamoorthy
University of Washington Tacoma and Tulane University - Accounting & Taxation
Downloads 885 (24,897)
Citation 13

Abstract:

Loading...

litigation risk, voluntary disclosure, management earnings forecasts, directors and officers insurance

The Effect of Litigation Risk on Management Earnings Forecasts

Contemporary Accounting Research, Vol. 28, No. 1, pp. 125-173
Posted: 30 Jul 2010 Last Revised: 01 Sep 2012
Zhiyan Cao and Ganapathi S. Narayanamoorthy
University of Washington Tacoma and Tulane University - Accounting & Taxation

Abstract:

Loading...

Litigation Risk, Voluntary Disclosure, Management Earnings Forecasts, Directors and Officers Insurance

5.

Earnings Volatility, Post-Earnings Announcement Drift and Trading Frictions

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 23 Mar 2010 Last Revised: 24 Jan 2015
Sean Cao and Ganapathi S. Narayanamoorthy
Georgia State University - School of Accountancy and Tulane University - Accounting & Taxation
Downloads 733 (32,854)

Abstract:

Loading...

6.

Earnings Acceleration and Stock Returns

Number of pages: 52 Posted: 24 Oct 2017 Last Revised: 02 Aug 2018
Shuoyuan He and Ganapathi S. Narayanamoorthy
Tulane University - A.B. Freeman School of Business and Tulane University - Accounting & Taxation
Downloads 689 (35,763)

Abstract:

Loading...

Earnings Acceleration, Trading Strategy, Active Investing, Mispricing, Anomaly

7.

Did the SEC Impact Banks’ Loan Loss Reserve Policies and Their Informativeness?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 04 Aug 2011 Last Revised: 12 Jul 2013
Paul J. Beck and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy and Tulane University - Accounting & Taxation
Downloads 492 (55,406)
Citation 1

Abstract:

Loading...

Loan Loss Allowances, Provisions, Bank Accounting, Smoothing, SEC, Regulatory Intervention

Auditor Litigation: Deterrence Implications for Non-sued Auditors

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 39 Posted: 24 Feb 2016 Last Revised: 14 Jul 2017
Sean Cao, Yangyang Fan, Ganapathi S. Narayanamoorthy and Stephen P. Rowe
Georgia State University - School of Accountancy, University of Pittsburgh - Katz Graduate School of Business, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 350 (82,692)

Abstract:

Loading...

Auditor litigation, Restatements, Auditor learning, Audit fees

Auditor Litigation: Deterrence Implications for Non-Sued Auditors

Number of pages: 39 Posted: 29 Jun 2018
Sean Cao, Yangyang Fan, Ganapathi S. Narayanamoorthy and Stephen P. Rowe
Georgia State University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 62 (349,043)

Abstract:

Loading...

Securities, Financial Institutions

9.

Litigation Risk and Audit Fees: The Impact of Qualitative Factors

Number of pages: 61 Posted: 12 Jul 2013 Last Revised: 23 Sep 2013
Paul J. Beck, Zhiyan Cao and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Washington Tacoma and Tulane University - Accounting & Taxation
Downloads 358 (81,160)

Abstract:

Loading...

audit fees, D&O insurance premium, litigation risk, audit methodology

10.

Analyst Underreaction and the Post-Forecast Revision Drift

Number of pages: 53 Posted: 16 Mar 2015
Po-Chang Chen, Ganapathi S. Narayanamoorthy, Theodore Sougiannis and Hui Zhou
Miami University of Ohio - Richard T. Farmer School of Business Administration, Tulane University - Accounting & Taxation, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Melbourne - Melbourne Business School
Downloads 287 (103,752)

Abstract:

Loading...

Analyst underreaction, post-forecast revision drift

11.

The Relevance of Discretionary Loan Loss Provisions During the Financial Crisis

Number of pages: 52 Posted: 08 Sep 2016 Last Revised: 22 May 2019
Paul J. Beck, Zhenhua Chen, Bin Li and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy, University of San Diego School of Business, University of Oklahoma - Michael F. Price College of Business and Tulane University - Accounting & Taxation
Downloads 151 (190,909)

Abstract:

Loading...

Financial Crisis; Banks; TARP; Loan Loss Provisions; Accounting Discretion; Value Relevance

12.

Litigation Settlements, Market Expectations, and Financial Distress Costs

Number of pages: 39 Posted: 21 Sep 2008 Last Revised: 04 Sep 2012
Ganapathi S. Narayanamoorthy and Hui Zhou
Tulane University - Accounting & Taxation and University of Melbourne - Melbourne Business School
Downloads 147 (195,108)
Citation 1

Abstract:

Loading...

litigation settlements, financial distress

13.

A Hidden Risk of Auditor Industry Specialization: Evidence from the Financial Crisis

Number of pages: 47 Posted: 22 May 2018 Last Revised: 03 Apr 2019
Cory A. Cassell, Emily Hunt, Ganapathi S. Narayanamoorthy and Stephen P. Rowe
University of Arkansas, University of Arkansas, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 126 (220,602)

Abstract:

Loading...

Auditor industry expertise, workload compression, resource constraints, financial crisis

14.

Creditor Rights and Bank Losses: A Cross-Country Comparison

Number of pages: 56 Posted: 10 Mar 2018 Last Revised: 01 Aug 2018
Amanda Heitz and Ganapathi S. Narayanamoorthy
A.B. Freeman School of Business Tulane University and Tulane University - Accounting & Taxation
Downloads 88 (282,654)

Abstract:

Loading...

Creditor Rights, Loan Losses, Financial Crisis

15.

The Disappearing Earnings Announcement Premium

Number of pages: 45 Posted: 19 Dec 2018 Last Revised: 24 Mar 2019
Amanda Heitz, Ganapathi S. Narayanamoorthy and Morad Zekhnini
A.B. Freeman School of Business Tulane University, Tulane University - Accounting & Taxation and Tulane University
Downloads 63 (341,780)

Abstract:

Loading...

Earnings announcement premium, Disclosure, 8-K lings

16.

Are All Types of Real Transaction Management Equal in the Eyes of Bank Lenders?

Number of pages: 50 Posted: 12 Sep 2018
Po-Chang Chen, William J. Moser and Ganapathi S. Narayanamoorthy
Miami University of Ohio - Richard T. Farmer School of Business Administration, Miami University and Tulane University - Accounting & Taxation
Downloads 26 (478,374)

Abstract:

Loading...

real transaction management; loan contracting; cost of debt; debt covenants; probability of debt covenant violation

17.

Litigation Settlements, Litigation Stakes, and Financial Distress Costs

Australian Journal of Management, Vol. 41, No. 3, 2016
Posted: 30 Jul 2016
Ganapathi S. Narayanamoorthy and Zhou Hui
Tulane University - Accounting & Taxation and Independent

Abstract:

Loading...

Litigation settlements, financial distress costs, patent lawsuits