Rachna Prakash

University of Mississippi - Patterson School of Accountancy

Assistant Professor

200 Conner Hall

University, MS 38677

United States

SCHOLARLY PAPERS

7

DOWNLOADS
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CITATIONS
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8

Scholarly Papers (7)

1.

Carbon Emissions and Firm Value

Number of pages: 49 Posted: 09 Oct 2010 Last Revised: 04 Jun 2013
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 498 (46,143)
Citation 5

Abstract:

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 311 (75,018)
Citation 1

Abstract:

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

3.

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
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Emory University - Department of Accounting, University of Mississippi - Patterson School of Accountancy and Florida International University
Downloads 246 (104,581)
Citation 1

Abstract:

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: 15 Jun 2017
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 100 (227,398)

Abstract:

Regulation S-K; 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
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 29 (417,873)

Abstract:

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

5.

Inferring Bad News from Insider Sales

Number of pages: 61 Posted: 18 Nov 2013 Last Revised: 20 Jun 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 101 (162,102)

Abstract:

Insider trading, Information Asymmetry, Information Intermediaries, 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
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:

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:

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