Sudarshan Jayaraman

University of Rochester - Simon Business School

Associate Professor

Rochester, NY 14627

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 3,118

SSRN RANKINGS

Top 3,118

in Total Papers Downloads

9,738

CITATIONS
Rank 6,995

SSRN RANKINGS

Top 6,995

in Total Papers Citations

69

Scholarly Papers (22)

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 and Lakshmanan Shivakumar
University of Chicago - Accounting, University of Rochester - Simon Business School and London Business School
Downloads 1,796 (5,471)
Citation 3

Abstract:

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

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 and Lakshmanan Shivakumar
University of Chicago - Accounting, University of Rochester - Simon Business School and London Business School
Downloads 605 (34,274)
Citation 11

Abstract:

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 and Lakshmanan Shivakumar
University of Chicago - Accounting, University of Rochester - Simon Business School and London Business School
Downloads 300 (81,375)
Citation 11

Abstract:

3.

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 and Venky Nagar
Arizona State University - W.P. Carey School of Business, University of Rochester - Simon Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 756 (25,625)
Citation 13

Abstract:

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

4.

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 and Lakshmanan Shivakumar
University of Chicago - Accounting, University of Rochester - Simon Business School and London Business School
Downloads 606 (32,966)
Citation 3

Abstract:

Voluntary disclosures, earnings announcements, confirmation hypothesis

5.

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
University of Rochester - Simon Business School
Downloads 488 (39,868)
Citation 18

Abstract:

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

6.

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 and Todd T. Milbourn
University of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 451 (41,595)
Citation 9

Abstract:

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

7.

The Effect of Auditor Expertise on Executive Compensation

Number of pages: 53 Posted: 07 Nov 2011 Last Revised: 11 Jan 2012
Sudarshan Jayaraman and Todd T. Milbourn
University of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 337 (60,947)

Abstract:

Executive compensation, auditor expertise, earnings management, accounting fraud

8.

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 and Sudarshan Jayaraman
Washington University in St. Louis - John M. Olin Business School and University of Rochester - Simon Business School
Downloads 299 (82,208)
Citation 1

Abstract:

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

9.

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 and S.P. Kothari
University of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 286 (77,565)

Abstract:

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

10.

Financial Misreporting and Executive Compensation: The Qui Tam Statute

Number of pages: 53 Posted: 10 Feb 2010 Last Revised: 26 Jul 2010
Sudarshan Jayaraman and Todd T. Milbourn
University of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 268 (85,769)
Citation 2

Abstract:

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

11.

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 and Lakshmanan Shivakumar
University of Rochester - Simon Business School and London Business School
Downloads 261 (89,177)
Citation 3

Abstract:

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

12.

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

Number of pages: 40 Posted: 25 Apr 2014
Sudarshan Jayaraman and Rodrigo S. Verdi
University of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT)
Downloads 234 (60,769)

Abstract:

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

13.

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 and Anjan V. Thakor
University of Rochester - Simon Business School and Washington University, Saint Louis - John M. Olin School of Business
Downloads 225 (87,477)

Abstract:

bank capital, bank monitoring, creditor rights, deposit insurance

14.

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
University of Rochester - Simon Business School
Downloads 219 (99,945)
Citation 4

Abstract:

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

15.

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

Accounting Review, Forthcoming
Number of pages: 51 Posted: 06 Jun 2014
Sudarshan Jayaraman and Todd T. Milbourn
University of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 208 (80,365)

Abstract:

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

16.

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 and Rodrigo S. Verdi
University of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT)
Downloads 157 (116,993)

Abstract:

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

17.

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 and Anjan V. Thakor
University of Rochester - Simon Business School and Washington University, Saint Louis - John M. Olin School of Business
Downloads 112 (140,514)

Abstract:

Bank capital, bank monitoring, creditor rights, bank leverage

18.

Product Market Peers and Relative Performance Evaluation

Simon Business School Working Paper No. FR 15-25
Number of pages: 39 Posted: 19 Jul 2015
Sudarshan Jayaraman, Todd T. Milbourn and Hojun Seo
University of Rochester - Simon Business School, Washington University in Saint Louis - Olin Business School and National University of Singapore - NUS Business School
Downloads 75 (107,504)

Abstract:

Product market peers, CEO compensation, Relative Performance Evaluation, RPE, agency theory

19.

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 and S.P. Kothari
University of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 73 (162,498)

Abstract:

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

20.

Good Buffer, Bad Buffer

Simon Business School Working Paper No. FR 17-03
Number of pages: 69 Posted: 16 Dec 2016 Last Revised: 05 Jun 2017
Sudarshan Jayaraman, Bryce Schonberger and Joanna Shuang Wu
University of Rochester - Simon Business School, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 0 (220,349)

Abstract:

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

21.

Capture and Competition

Simon Business School Working Paper No. FR-16-13
Number of pages: 47 Posted: 25 Nov 2016
Sudarshan Jayaraman, S.P. Kothari and Karthik Ramanna
University of Rochester - Simon Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard University - Harvard Business School
Downloads 0 (191,830)

Abstract:

Regulatory Capture, Product Market Competition, Inversions

22.

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 and Jan Schneemeier
London Business School - Institute of Finance and Accounting, University of Rochester - Simon Business School and Indiana University
Downloads 0 (36,260)

Abstract:

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