Ganapathi S. Narayanamoorthy

Tulane University - Accounting & Taxation

Associate Professor

United States

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 4,111

SSRN RANKINGS

Top 4,111

in Total Papers Downloads

10,570

SSRN CITATIONS
Rank 8,310

SSRN RANKINGS

Top 8,310

in Total Papers Citations

54

CROSSREF CITATIONS

90

Scholarly Papers (18)

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 2,939 (4,408)
Citation 46

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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 1,290 (16,881)
Citation 5

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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

Number of pages: 45 Posted: 23 Apr 2003
Ganapathi S. Narayanamoorthy
Tulane University - Accounting & Taxation
Downloads 1,148 (20,095)
Citation 3

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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 900 (28,275)
Citation 5

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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

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

5.

Earnings Acceleration and Stock Returns

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 24 Oct 2017 Last Revised: 21 Jun 2019
Shuoyuan He and Ganapathi S. Narayanamoorthy
Tulane University - A.B. Freeman School of Business and Tulane University - Accounting & Taxation
Downloads 862 (30,513)
Citation 1

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

6.

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 - J. Mack Robinson College of Business and Tulane University - Accounting & Taxation
Downloads 778 (35,100)
Citation 4

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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 501 (62,489)
Citation 13

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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: 18 Dec 2019
Sean Cao, Yangyang Fan, Ganapathi S. Narayanamoorthy and Stephen P. Rowe
Georgia State University - J. Mack Robinson College of Business, University of Pittsburgh - Katz Graduate School of Business, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 386 (84,670)

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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 - J. Mack Robinson College of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 87 (324,878)

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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 424 (76,565)
Citation 1

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

10.

Analyst Underreaction and the Post-Forecast Revision Drift

Forthcoming in Journal of Business Finance and Accounting
Number of pages: 54 Posted: 16 Mar 2015 Last Revised: 13 Aug 2020
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 Auckland
Downloads 361 (92,304)
Citation 4

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Analyst forecast revisions; Analyst underreaction; Revision Momentum; Post-Forecast Revision Drift; PFRD

11.

The Disappearing Earnings Announcement Premium

Number of pages: 63 Posted: 19 Dec 2018 Last Revised: 21 Aug 2020
Amanda Heitz, Ganapathi S. Narayanamoorthy and Morad Zekhnini
A.B. Freeman School of Business Tulane University, Tulane University - Accounting & Taxation and Tulane University
Downloads 216 (157,833)

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Earnings announcement premium, Disclosure, 8-K filings

12.

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 191 (176,965)

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

13.

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 Houston - Department of Accountancy & Taxation and Tulane University - Accounting & Taxation
Downloads 165 (201,176)

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

14.

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 Auckland
Downloads 155 (212,179)
Citation 1

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litigation settlements, financial distress

15.

Creditor Rights and Bank Losses

Journal of Financial and Quantitative Analysis
Number of pages: 56 Posted: 10 Mar 2018 Last Revised: 28 May 2020
Amanda Heitz and Ganapathi S. Narayanamoorthy
A.B. Freeman School of Business Tulane University and Tulane University - Accounting & Taxation
Downloads 132 (241,442)
Citation 2

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Creditor Rights, loan loss reserves, bankruptcy

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 33 (502,734)

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

17.

Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program

Journal of Business Finance & Accounting
Number of pages: 48
Zhenhua Chen, Adrienna A. Huffman, Ganapathi S. Narayanamoorthy and R.Z. Zhang
University of San Diego School of Business, The Brattle Group, Tulane University - Accounting & Taxation and affiliation not provided to SSRN
Downloads 2

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Tick Size Pilot Program, tick size, analyst coverage, analyst following

18.

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

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Litigation settlements, financial distress costs, patent lawsuits