Rachna Prakash

University of Mississippi - Patterson School of Accountancy

Assistant Professor

200 Conner Hall

University, MS 38677

United States

  • University of Mississippi - Patterson School of Accountancy

SCHOLARLY PAPERS

7

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CITATIONS
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9

Scholarly Papers (7)

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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 561 (46,712)
Citation 5

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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 354 (81,892)
Citation 1

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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 271 (109,839)

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 215 (138,274)

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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 56 (366,212)

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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 (118,974)
Citation 2

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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 185 (159,390)

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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

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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

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

Other Papers (1)

Total Downloads: 76    Citations: 1
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1.

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

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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
Citation 1

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