Rachna Prakash

University of Mississippi - Patterson School of Accountancy

Associate Professor

200 Conner Hall

University, MS 38677

United States

  • University of Mississippi - Patterson School of Accountancy

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 27,852

SSRN RANKINGS

Top 27,852

in Total Papers Downloads

1,669

SSRN CITATIONS
Rank 37,377

SSRN RANKINGS

Top 37,377

in Total Papers Citations

2

CROSSREF CITATIONS

13

Scholarly Papers (7)

Actions:
Email selected abstracts
1.

Carbon Emissions and Firm Value

Number of pages: 49 Posted: 09 Oct 2010 Last Revised: 04 Jun 2013
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Downloads 570 (47,398)
Citation 1

Abstract:

Loading...

GHG emissions, Voluntary Disclosures

2.

Macroeconomic Factors and Financial Statements: Asset Writedowns During Recessions*

Number of pages: 44 Posted: 14 Sep 2007 Last Revised: 09 Mar 2010
Rachna Prakash
University of Mississippi - Patterson School of Accountancy
Downloads 357 (83,795)
Citation 4

Abstract:

Loading...

Asset Impairments, Business Cycles, Value in use, Value in exchange

3.

Capital Market Expectations of Risk Materiality and the Credibility of Managers’ Risk Disclosure Decisions

Downloads 301 (101,329)
Citation 5

Capital Market Expectations of Risk Materiality and the Credibility of Managers’ Risk Disclosure Decisions

Number of pages: 67 Posted: 15 Jun 2017 Last Revised: 14 Oct 2018
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Downloads 231 (133,067)
Citation 2

Abstract:

Loading...

Regulation S-K; climate change risk; risk assessment; voluntary disclosure; mandatory disclosure; enforcement; Sustainability Accounting Standards Board’s (SASB) Materiality Map™; cost of equity capital; self-selection

To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder?

Number of pages: 60 Posted: 14 Jul 2017 Last Revised: 04 Nov 2017
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Downloads 70 (336,078)
Citation 3

Abstract:

Loading...

Regulation S-K; risk assessment; voluntary disclosure; mandatory disclosure; enforcement; Sustainability Accounting Standards Board’s (SASB) Materiality Map™; cost of equity capital; self-selection.

4.

Relaxing the Reconciliation Requirement in Non-U.S. Firms' SEC Filings: Firm Incentives and Changes in Earnings Informativeness, and Earnings Attributes

Journal of Accounting and Public Policy, Forthcoming, Emory Public Law Research Paper No. 10-134, Emory Law and Economics Research Paper No. 10-86
Number of pages: 50 Posted: 21 Oct 2010 Last Revised: 18 Nov 2013
Bowe Hansen, Grace Pownall, Rachna Prakash and Maria Vulcheva
Virginia Commonwealth University, Emory University - Department of Accounting, University of Mississippi - Patterson School of Accountancy and Florida International University
Downloads 251 (122,783)
Citation 1

Abstract:

Loading...

5.

Inferring Bad News from Insider Sales

Number of pages: 58 Posted: 18 Nov 2013 Last Revised: 25 Oct 2017
Irene Karamanou, Grace Pownall and Rachna Prakash
University of Cyprus - Department of Public and Business Administration, Emory University - Department of Accounting and University of Mississippi - Patterson School of Accountancy
Downloads 190 (160,656)
Citation 1

Abstract:

Loading...

insider trading, information asymmetry, information intermediaries, future returns, future performance, adverse events

6.

Firm-Value Effects of Carbon Emissions and Carbon Disclosures

The Accounting Review, March 2014, Vol. 89, No. 2, pp. 695-724
Posted: 04 Sep 2011 Last Revised: 22 Jan 2015
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy

Abstract:

Loading...

firm value, GHG emissions, carbon emission levels, voluntary environmental disclosures, disclosure choice

7.

Deferred Revenues and the Matching of Revenues and Expenses

Contemporary Accounting Research, 2013, Vol. 30 (2) : 517-548
Posted: 15 Dec 2008 Last Revised: 24 Dec 2013
Rachna Prakash and Nishi Sinha
University of Mississippi - Patterson School of Accountancy and Analysis Group

Abstract:

Loading...

Revenue Recognition, Deferred Revenues, Cost Capitalization, Matching, Analyst Forecasts, Mispricing

Other Papers (1)

Total Downloads: 76
Actions:
Email selected abstracts
1.

The Use of Accounting Numbers by Information Intermediaries in the Pre-Sec Era

,
Number of pages: 43 Posted: 17 Sep 2004
Sudipta Basu, Rachna Prakash and Gregory B. Waymire
Temple University - Department of Accounting, University of Mississippi - Patterson School of Accountancy and Emory University - Department of Accounting
Downloads 76

Abstract:

Loading...