Ganapathi S. Narayanamoorthy

Tulane University - Accounting & Taxation

Professor

United States

  • Tulane University - Accounting & Taxation

SCHOLARLY PAPERS

20

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SSRN CITATIONS
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SSRN RANKINGS

Top 6,886

in Total Papers Citations

175

CROSSREF CITATIONS

89

Scholarly Papers (20)

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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 3,060 (8,074)
Citation 51

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

2.

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
San Francisco State University and Tulane University - Accounting & Taxation
Downloads 1,523 (24,231)
Citation 7

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

3.

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 1,426 (26,710)
Citation 16

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

4.

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 1,209 (34,004)
Citation 4

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

5.

The Disappearing Earnings Announcement Premium

Number of pages: 50 Posted: 19 Dec 2018 Last Revised: 27 Aug 2023
Amanda Heitz, Ganapathi S. Narayanamoorthy and Morad Zekhnini
A.B. Freeman School of Business Tulane University, Tulane University - Accounting & Taxation and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Downloads 992 (45,130)
Citation 1

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Earnings announcement premium, Disclosure, 8-K filings

6.

The Effect of Litigation Risk on Management Earnings Forecasts

Downloads 991 (45,179)

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 991 (44,476)
Citation 9

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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

7.

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
University of Maryland - Robert H. Smith School of Business and Tulane University - Accounting & Taxation
Downloads 968 (46,666)
Citation 23

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8.

Auditor Litigation: Deterrence Implications for Non-sued Auditors

Downloads 656 (78,388)

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
University of Maryland - Robert H. Smith School of Business, University of Pittsburgh - Katz Graduate School of Business, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 518 (104,060)

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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
University of Maryland - Robert H. Smith School of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 138 (399,612)
Citation 1

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Securities, Financial Institutions

9.

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 556 (96,543)
Citation 17

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

10.

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 547 (98,563)
Citation 2

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

11.

Analyst Underreaction and the Post-Forecast Revision Drift

Downloads 525 (103,649)
Citation 2

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 525 (102,445)
Citation 3

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

Analyst Underreaction and the Post-Forecast Revision Drift

Journal of Business Finance & Accounting, 47(9-10), 1151-1181. DOI: 10.1111/jbfa.12491., The University of Auckland Business School Research Paper Series
Posted: 09 Jul 2022
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

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Analyst forecast revisions, analyst underreaction, PFRD, post-forecast revision drift, revision momentum

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 289 (203,179)
Citation 2

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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, Louisiana State University, Baton Rouge - Department of Accounting, Vanderbilt University - Owen Graduate School of Management and Tulane University - Accounting & Taxation
Downloads 258 (227,937)

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

14.

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 218 (268,168)
Citation 2

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Creditor Rights, loan loss reserves, bankruptcy

15.

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 187 (308,574)
Citation 1

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litigation settlements, financial distress

16.

Income Smoothing in Banks: Obfuscation or information?

Number of pages: 50 Posted: 18 Mar 2021
Ganapathi S. Narayanamoorthy and Barrett Wheeler
Tulane University - Accounting & Taxation and Tulane University - Accounting & Taxation
Downloads 161 (352,031)

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loan loss provisions, smoothing, transparency

17.

Insurance Rate Regulation, Management of the Loss Reserve, and Pricing

The Accounting Review, Forthcoming doi: 10.2308/TAR-2020-0637
Number of pages: 52 Posted: 21 Dec 2022 Last Revised: 18 Jun 2023
Ganapathi S. Narayanamoorthy, John Page and Bohan Song
Tulane University - Accounting & Taxation, Tulane University - A.B. Freeman School of Business and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 133 (410,523)
Citation 1

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loss reserve management; insurance pricing; insurance rate regulation

18.

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 110 (476,956)
Citation 2

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

19.

Minimum Tick Size and Analyst Coverage: Evidence from the Tick Size Pilot Program

Journal of Business Finance & Accounting
Number of pages: 48 Posted: 18 Nov 2020
Zhenhua Chen, Adrienna A. Huffman, Ganapathi S. Narayanamoorthy and R.Z. Zhang
Louisiana State University, Baton Rouge - Department of Accounting, The Brattle Group, Tulane University - Accounting & Taxation and Tulane University - A.B. Freeman School of Business
Downloads 76 (599,775)
Citation 10

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

20.

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