Neerav Nagar

Indian Institute of Management Ahmedabad

Vastrapur

Ahmedabad, Gujarat 380015

India

SCHOLARLY PAPERS

9

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Scholarly Papers (9)

1.

Firm Life Cycle and Real-Activity Based Earnings Management

Number of pages: 42 Posted: 10 Dec 2015 Last Revised: 01 May 2017
Neerav Nagar and Suresh Radhakrishnan
Indian Institute of Management Ahmedabad and JSOM, University of Texas at Dallas
Downloads 542 (50,495)
Citation 2

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Small profit, Large profit, Small losses, Small cuts, Large cuts

2.

Does Financial Reporting Quality Vary Across Firm Life Cycle?

Number of pages: 64 Posted: 13 Sep 2018 Last Revised: 25 Oct 2018
Bentley University, Aalto University School of Business and Indian Institute of Management Ahmedabad
Downloads 196 (156,243)

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Life cycle; Financial reporting; AAER; Growth; Shakeout; Audit fees

3.

Classification Shifting in the Cash Flow Statement: Evidence from India

Pace University Accounting Research Paper No. 2016/01
Number of pages: 41 Posted: 04 Jan 2016
Neerav Nagar and Kaustav Sen
Indian Institute of Management Ahmedabad and Pace University - Lubin School of Business
Downloads 131 (220,179)

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Cash flow manipulation, Classification shifting, Operating cash flows, Financial distress

4.

Earnings Management Strategies During Financial Distress

The IUP Journal of Accounting Research & Audit Practices, Vol. XVII, No. 3, July 2018, pp. 52-78, Pace University Accounting Research Paper No. 2018/05
Posted: 28 Nov 2018
Neerav Nagar and Kaustav Sen
Indian Institute of Management Ahmedabad and Pace University - Lubin School of Business

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5.

Stewardship Value of Income Statement Classifications: An Empirical Examination

Journal of Accounting, Auditing and Finance, 2018
Posted: 29 Aug 2018
Avinash Arya and Neerav Nagar
William Paterson University and Indian Institute of Management Ahmedabad

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Earnings Persistence, Controllability Principle, Special Items, Discontinued Operations, Extraordinary Items, Income Statement Classification, Executive Compensation, Sarbanes-Oxley Act, Firm Life Cycle

6.

Earnings Management in India: Managers’ Fixation on Operating Profits

Nagar, N., & Sen, K. (2016). Earnings management in India: Managers’ fixation on operating profits. Journal of International Accounting, Auditing and Taxation, 26, 1-12., Pace University Accounting Research Paper No. 2016/15
Posted: 15 Sep 2016
Neerav Nagar and Kaustav Sen
Indian Institute of Management Ahmedabad and Pace University - Lubin School of Business

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Earnings management, Classification shifting, Income netting, Special items, Financial distress, Indian companies

7.

Does Good Corporate Governance Constrain Cash Flow Manipulation? Evidence from India

Managerial Finance (Forthcoming)
Posted: 15 Sep 2016
Neerav Nagar and Mehul Ashok Raithatha
Indian Institute of Management Ahmedabad and Indian Institute of Management (IIM), Indore

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Big four auditor, Cash flow manipulation, Corporate governance, Operating cash flows, Ownership structure

8.

Are Auditors Unable to Detect Classification Shifting or Merely Not Willing to Report it? Evidence from India

Desai, N., & Nagar, N. (2016). A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India. Journal of Contemporary Accounting & Economics, 12(2), 111-120.
Posted: 15 Sep 2016
Naman Desai and Neerav Nagar
Indian Institute of Management (IIM), Ahmedabad and Indian Institute of Management Ahmedabad

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Classification shifting, Big 4 auditors, Litigation regime

9.

How Does Regulation Affect the Relation between Family Control and Reported Cash Flows? Comparative Evidence from India and the United States

Corporate Governance: An International Review, Vol. 24, Issue 5, pp. 490-508, 2016
Number of pages: 19 Posted: 06 Sep 2016
Neerav Nagar and Kaustav Sen
Indian Institute of Management Ahmedabad and Pace University - Lubin School of Business
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Corporate Governance, Cash Flow Manipulation, Operating Cash Flows, Family Firms, Regulation