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

8

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3,515

SSRN CITATIONS
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Top 18,543

in Total Papers Citations

61

CROSSREF CITATIONS

15

Scholarly Papers (8)

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1.

Climate Risk Materiality and Firm Risk

Downloads 1,686 (20,909)
Citation 34

Climate Risk Materiality and Firm Risk

Number of pages: 66 Posted: 15 Jun 2017 Last Revised: 10 Feb 2022
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 940 (48,264)
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
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 746 (65,988)
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
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 772 (64,051)
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 422 (135,405)
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
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 290 (203,946)
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 239 (247,544)
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
Irene Karamanou, Grace Pownall, Rachna Prakash and Maria Rykaczewski
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 106 (490,193)

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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
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

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: 105
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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 105

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