Rachna Prakash

University of Mississippi - Patterson School of Accountancy

Associate Professor

200 Conner Hall

University, MS 38677

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 28,160

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Top 28,160

in Total Papers Downloads

3,357

SSRN CITATIONS
Rank 19,453

SSRN RANKINGS

Top 19,453

in Total Papers Citations

52

CROSSREF CITATIONS

15

Scholarly Papers (8)

1.
Downloads 1,585 (21,576)
Citation 29

Climate Risk Materiality and Firm Risk

Number of pages: 66 Posted: 15 Jun 2017 Last Revised: 10 Feb 2022
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 905 (47,940)
Citation 1

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Regulation S-K; Form 10-K; Mandatory disclosure; nonfinancial environmental risk; climate change risk; climate-related risk; SEC regulatory enforcement; cost of equity capital; self-selection; propensity score matching; doubly robust regression

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
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 680 (70,275)
Citation 6

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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.

2.

Carbon Emissions and Firm Value

Number of pages: 49 Posted: 09 Oct 2010 Last Revised: 24 Nov 2023
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 741 (63,868)
Citation 2

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GHG emissions, Voluntary Disclosures

3.

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 416 (130,241)
Citation 4

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

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
Virginia Commonwealth University, Emory University - Department of Accounting, University of Mississippi - Patterson School of Accountancy and Florida International University
Downloads 288 (194,456)
Citation 1

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5.

Asymmetric Information Consolidation and Price Discovery: Inferring Bad News from Insider Sales

Journal of Business, Finance & Accounting
Number of pages: 73 Posted: 18 Nov 2013 Last Revised: 12 Jun 2020
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 236 (237,140)
Citation 1

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

6.

Choice of GAAP: Evidence from the Group and Single Entity Accounts of UK Firms – A Machine Learning Approach

Number of pages: 56 Posted: 29 Jul 2022
University of Cyprus - Department of Public and Business Administration, Emory University - Department of Accounting, University of Mississippi - Patterson School of Accountancy and Arizona State University
Downloads 91 (513,088)

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IFRS adoption, Reporting Incentives, Label Adoption, Parent Company Reporting, Group Reporting, Financial Companies, Accounting in the UK

7.

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

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

8.

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: 104
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 104

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