Sudarshan Jayaraman

University of Rochester - Simon Business School

Associate Professor

Rochester, NY 14627

United States

Simon Business School, University of Rochester

Associate Professor

Rochester, NY 14627

United States

  • University of Rochester - Simon Business School

  • Simon Business School, University of Rochester

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    • Tel: 585-275-3491
SCHOLARLY PAPERS

26

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15,097

SSRN CITATIONS
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SSRN RANKINGS

Top 2,436

in Total Papers Citations

510

CROSSREF CITATIONS

164

Scholarly Papers (26)

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1.

Mark-to-Market Accounting and Information Asymmetry in Banks

Chicago Booth Research Paper No. 12-35, LBS Accounting Subject Area Working Paper
Number of pages: 81 Posted: 23 Oct 2011 Last Revised: 28 Sep 2012
Ray Ball, Sudarshan Jayaraman, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and London Business School
Downloads 2,362 (10,815)
Citation 8

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mark-to-market accounting, fair value, trading securities, banks, information asymmetry

2.

Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis

Downloads 1,134 (33,210)
Citation 97

Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis

Number of pages: 71 Posted: 17 Jun 2010 Last Revised: 11 Nov 2011
Ray Ball, Sudarshan Jayaraman, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and London Business School
Downloads 706 (62,877)
Citation 64

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Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 75 Posted: 11 Nov 2011
Ray Ball, Sudarshan Jayaraman, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and London Business School
Downloads 428 (116,935)
Citation 8

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3.

The Source of Information in Prices and Investment-Price Sensitivity

Journal of Financial Economics (JFE), Forthcoming, Simon Business School Working Paper No. FR 16-01
Number of pages: 54 Posted: 15 Jan 2016 Last Revised: 24 Dec 2016
Alex Edmans, Sudarshan Jayaraman, Sudarshan Jayaraman and Jan Schneemeier
London Business School - Institute of Finance and Accounting, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Indiana University - Kelley School of Business
Downloads 939 (43,373)
Citation 81

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Financial Efficiency; Real Efficiency; Real Effects of Financial Markets; Insider Trading

4.

Is Silence Golden? Real Effects of Mandatory Disclosure

Review of Financial Studies, Forthcoming
Number of pages: 49 Posted: 05 Jul 2018
Sudarshan Jayaraman, Sudarshan Jayaraman and Joanna S. Wu
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 931 (43,849)
Citation 57

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Managerial learning, mandatory disclosure, investment, feedback effects

5.

Exit as Governance: An Empirical Analysis

Journal of Finance, Forthcoming
Number of pages: 60 Posted: 25 Mar 2010 Last Revised: 18 Jun 2012
Sreedhar T. Bharath, Sudarshan Jayaraman, Sudarshan Jayaraman and Venky Nagar
Arizona State University (ASU) - Finance Department, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 928 (44,053)
Citation 50

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Liquidity, Governance, Natural Experiment, Exit,Decimalization, Russian Crisis, Asian Crisis

6.

Product Market Peers and Relative Performance Evaluation

The Accounting Review, Vol. 96 (4), pp. 341–366, July 2021
Number of pages: 57 Posted: 19 Jul 2015 Last Revised: 09 Nov 2021
Sudarshan Jayaraman, Sudarshan Jayaraman, Todd T. Milbourn, Florian S. Peters and Hojun Seo
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School, Washington University in Saint Louis - Olin Business School, University of Amsterdam and Purdue University
Downloads 904 (45,665)
Citation 11

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Product market peers, relative performance evaluation, CEO compensation, and forced CEO turnover

7.

The Complementary Roles of Audited Financial Reporting and Voluntary Disclosure: A Test of the Confirmation Hypothesis

Number of pages: 64 Posted: 17 Oct 2009
Ray Ball, Sudarshan Jayaraman, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and London Business School
Downloads 721 (62,045)
Citation 4

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Voluntary disclosures, earnings announcements, confirmation hypothesis

8.

Earnings Volatility, Cash Flow Volatility and Informed Trading

Journal of Accounting Research, Vol. 46, No. 4, pp. 809-851, 2008
Number of pages: 60 Posted: 01 Nov 2007 Last Revised: 07 Aug 2008
Sudarshan Jayaraman and Sudarshan Jayaraman
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School
Downloads 685 (66,295)
Citation 17

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Earnings volatility, cash flow volatility, income smoothing, big baths, informed trading

9.

The Role of Stock Liquidity in Executive Compensation

The Accounting Review, Forthcoming
Number of pages: 42 Posted: 25 Sep 2009 Last Revised: 24 Jul 2011
Sudarshan Jayaraman, Sudarshan Jayaraman and Todd T. Milbourn
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 684 (66,427)
Citation 5

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Compensation, stock liquidity, stock price informativeness, optimal contracting, pay for performance

10.

Are Reporting Incentives and Accounting Standards Substitutes or Complements in Achieving Accounting Comparability?

Number of pages: 40 Posted: 25 Apr 2014
Sudarshan Jayaraman, Sudarshan Jayaraman and Rodrigo S. Verdi
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT)
Downloads 539 (89,577)
Citation 8

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Reporting incentives, accounting standards, IFRS, comparability, Euro, EU

11.

The Effect of Auditor Expertise on Executive Compensation

Number of pages: 53 Posted: 07 Nov 2011 Last Revised: 11 Jan 2012
Sudarshan Jayaraman, Sudarshan Jayaraman and Todd T. Milbourn
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 461 (108,311)
Citation 6

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Executive compensation, auditor expertise, earnings management, accounting fraud

12.

CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise

Accounting Review, Forthcoming
Number of pages: 51 Posted: 06 Jun 2014
Sudarshan Jayaraman, Sudarshan Jayaraman and Todd T. Milbourn
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 445 (112,840)
Citation 12

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CEO compensation, financial misreporting, accounting fraud, auditor expertise, auditing

13.

Should I Stay or Should I Grow? Using Voluntary Disclosure to Elicit Market Feedback

Review of Financial Studies, Forthcoming
Number of pages: 53 Posted: 16 Sep 2019
Sudarshan Jayaraman, Sudarshan Jayaraman and Joanna S. Wu
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 431 (117,187)
Citation 40

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14.

Good Buffer, Bad Buffer: Smoothing in Banks' Loan Loss Provisions and the Response to Credit Supply Shocks

Journal of Law, Finance, and Accounting, Forthcoming
Number of pages: 61 Posted: 16 Dec 2016 Last Revised: 25 Feb 2020
Sudarshan Jayaraman, Sudarshan Jayaraman, Bryce Schonberger and Joanna S. Wu
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School, University of Colorado at Boulder - Leeds School of Business and University of Rochester - Simon Business School
Downloads 417 (121,746)
Citation 1

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smoothing, loan loss provisioning, capital crunch, crisis, bank lending

15.

Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 22 Sep 2011 Last Revised: 06 Oct 2011
Radhakrishnan Gopalan, Sudarshan Jayaraman and Sudarshan Jayaraman
Washington University in St. Louis - John M. Olin Business School and Simon Business School, University of RochesterUniversity of Rochester - Simon Business School
Downloads 406 (125,586)
Citation 8

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Earnings management, insider control, business groups, private control benefits

16.

The Effect of Creditor Rights on Bank Monitoring, Capital Structure and Risk-Taking

ECGI - Finance Working Paper No. 387, Wells Fargo Advisors Center for Finance and Accounting Research Working Paper No. 13/003
Number of pages: 47 Posted: 09 Aug 2013 Last Revised: 12 Nov 2013
Sudarshan Jayaraman, Sudarshan Jayaraman and Anjan V. Thakor
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University, Saint Louis - John M. Olin School of Business
Downloads 401 (127,402)
Citation 3

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bank capital, bank monitoring, creditor rights, deposit insurance

17.

The Effect of Industrial Sector Transparency on Bank Risk-taking and Banking System Fragility

Number of pages: 72 Posted: 31 Aug 2012 Last Revised: 04 Jan 2013
Sudarshan Jayaraman, Sudarshan Jayaraman and S.P. Kothari
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 397 (128,899)
Citation 4

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Transparency, banks, risk-taking, crises, bank fragility

18.

The Effect of Economic Integration on Accounting Comparability: Evidence from the Adoption of the Euro

Number of pages: 35 Posted: 30 Jun 2013
Sudarshan Jayaraman, Sudarshan Jayaraman and Rodrigo S. Verdi
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT)
Downloads 346 (150,040)
Citation 4

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Accounting comparability, Euro, European Union, accounting standard, reporting incentives

19.

Financial Misreporting and Executive Compensation: The Qui Tam Statute

Number of pages: 53 Posted: 10 Feb 2010 Last Revised: 26 Jul 2010
Sudarshan Jayaraman, Sudarshan Jayaraman and Todd T. Milbourn
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 345 (150,475)
Citation 3

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CEO compensation, CFO compensation, accounting fraud, SOX, earnings management, financial reporting, equity incentives

20.

Agency-Based Demand for Conservatism: Evidence from State Adoption of Antitakeover Laws

Review of Accounting Studies, Forthcoming
Number of pages: 56 Posted: 28 Oct 2011
Sudarshan Jayaraman, Sudarshan Jayaraman and Lakshmanan Shivakumar
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and London Business School
Downloads 329 (158,357)
Citation 9

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Conservatism, anti-takeover, timely loss recognition, agency conflicts

21.

Who Monitors the Monitor? Bank Capital Structure and Borrower Monitoring

Simon Business School Working Paper No. FR 15-11
Number of pages: 59 Posted: 14 Dec 2014
Sudarshan Jayaraman, Sudarshan Jayaraman and Anjan V. Thakor
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University, Saint Louis - John M. Olin School of Business
Downloads 310 (168,669)
Citation 6

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Bank capital, bank monitoring, creditor rights, bank leverage

22.

The Effect of Enforcement on Timely Loss Recognition: Evidence from Insider Trading Laws

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 05 Oct 2011 Last Revised: 06 Oct 2011
Sudarshan Jayaraman and Sudarshan Jayaraman
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School
Downloads 308 (169,846)
Citation 4

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Conservatism, asymmetric timeliness, timely loss recognition, enforcement, insider trading

23.

The Role of Stock Returns in CEO Performance Evaluation: A New Interpretation

Number of pages: 74 Posted: 19 Jan 2021 Last Revised: 18 Aug 2021
Sudarshan Jayaraman, Sudarshan Jayaraman, Xiaoxu Ling, Joanna S. Wu and Yong Zhang
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School, Hong Kong Polytechnic University - School of Accounting and Finance, University of Rochester - Simon Business School and Hong Kong Polytechnic University
Downloads 256 (205,152)

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Executive compensation; Pay-performance sensitivity; Accounting performance

24.

Capture and Competition

Simon Business School Working Paper No. FR-16-13
Number of pages: 47 Posted: 25 Nov 2016
Sudarshan Jayaraman, Sudarshan Jayaraman, S.P. Kothari and Karthik Ramanna
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Oxford - Blavatnik School of Government
Downloads 213 (244,776)

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Regulatory Capture, Product Market Competition, Inversions

25.

Cross-Border Financing by the Industrial Sector Increases Competition in the Domestic Banking Sector

Accounting Review, Forthcoming, Simon Business School Working Paper No. FR 15-23
Number of pages: 51 Posted: 12 Jul 2015
Sudarshan Jayaraman, Sudarshan Jayaraman and S.P. Kothari
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 205 (253,479)
Citation 1

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Bank competition, cross border financing, foreign portfolio investment, bank risk taking

26.

Measuring Firms’ Investment in Accounting Resources: Implications for Malfeasance Versus Optimal Incompetence

Posted: 19 Oct 2017
Jacquelyn Gillette, Sudarshan Jayaraman, Sudarshan Jayaraman and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Rochester - Simon Business School

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Accounting Resources, Spelling Errors, Restatements, Filing Timeliness, Earnings Quality