Nemit Shroff

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Professor

100 Main St.

E62-688

Cambridge, MA MA 02142

United States

http://mitsloan.mit.edu/faculty/detail.php?in_spseqno=51407&co_list=F

  • Massachusetts Institute of Technology (MIT) - Sloan School of Management

SCHOLARLY PAPERS

22

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30,237

SSRN CITATIONS
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SSRN RANKINGS

Top 1,110

in Total Papers Citations

1,361

CROSSREF CITATIONS

130

Scholarly Papers (22)

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1.

Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48 Posted: 19 Sep 2012 Last Revised: 17 May 2014
John R. Graham, Michelle Hanlon, Terry J. Shevlin, Terry J. Shevlin and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 4,445 (4,431)
Citation 28

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Tax Planning, Tax Avoidance, Reputation, Financial Reporting Incentives, FIN 48, SOX

2.

The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review

Journal of Accounting & Economics (JAE), Forthcoming, MIT Sloan Research Paper No. 5616-18
Number of pages: 83 Posted: 07 Aug 2020 Last Revised: 10 Aug 2020
Sugata Roychowdhury, Nemit Shroff and Rodrigo S. Verdi
Northwestern University Kellogg School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Downloads 2,734 (9,728)
Citation 41

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financial accounting, disclosure, real effects, investment, M&A, capital budgeting, agency frictions

3.

Tax Rates and Corporate Decision Making

Review of Financial Studies, Vol. 30, No. 9, 2017, pp. 3128–3175.
Number of pages: 85 Posted: 13 Jan 2015 Last Revised: 22 Sep 2017
John R. Graham, Michelle Hanlon, Terry J. Shevlin, Terry J. Shevlin and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,378 (12,171)
Citation 47

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Tax rates, marginal tax rate, effective tax rate, investment, capital structure, behavioral biases, salience, heuristics

4.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Michelle Hanlon, Jeffrey L. Hoopes and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,329 (12,557)
Citation 27

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Enforcement, Financial Reporting Quality, Earning Quality, IRS Audit

5.

Financial Reporting Quality and Economic Growth

Number of pages: 61 Posted: 11 Sep 2008 Last Revised: 24 Jun 2010
Feng Li and Nemit Shroff
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,241 (13,371)
Citation 10

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Financial reporting quality, corporate transparency, transparency, earnings quality, information uncertainty, IFRS, information asymmetry, economic growth

6.

Management Forecast Quality and Capital Investment Decisions

The Accounting Review, Vol. 89, No. 1, pp. 331-365, January 2014
Number of pages: 50 Posted: 27 Jul 2013 Last Revised: 22 Jan 2014
Theodore H. Goodman, Monica Neamtiu, Nemit Shroff and Hal D. White
Purdue University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 2,048 (15,383)
Citation 92

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management earnings forecasts, voluntary disclosure, capital expenditure, investment, capital budgeting, managerial ability, forecasting ability

7.

Information Environment and the Investment Decisions of Multinational Corporations

The Accounting Review, Vol. 89, No. 2, pp. 759-790, March 2014, MIT Sloan Research Paper No. 4942-11
Number of pages: 51 Posted: 06 Oct 2011 Last Revised: 29 Mar 2014
Nemit Shroff, Rodrigo S. Verdi and Gwen Yu
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and University of Michigan
Downloads 1,712 (20,431)
Citation 62

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Corporate Investment, Investment Efficiency, Information Environment, Information Quality, Information Asymmetry, Multinational Corporations, MNCs, Financial Reporting Quality, Transparency

8.

Real Effects of PCAOB International Inspections

The Accounting Review, Forthcoming
Number of pages: 62 Posted: 02 Oct 2015 Last Revised: 10 Oct 2019
Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,579 (23,174)
Citation 18

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investment, real effects, financing constraints, auditing, financial reporting, regulation

9.

Corporate Investment and Changes in GAAP

Review of Accounting Studies, Vol. 22, No. 1, pp. 1–63, March 2017, MIT Sloan Research Paper No. 4972-12
Number of pages: 68 Posted: 28 Dec 2011 Last Revised: 01 Mar 2017
Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,448 (26,323)
Citation 100

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Investment; Capital expenditure; R&D; GAAP; Accounting quality; Financial reporting rules; Covenants; Financing constraints

10.

When Does the Peer Information Environment Matter?

Journal of Accounting & Economics (JAE), Vol. 64, No. 2-3, pp. 183-214, November 2017
Number of pages: 68 Posted: 04 Mar 2016 Last Revised: 03 Dec 2017
Nemit Shroff, Rodrigo S. Verdi and Benjamin Yost
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Boston College - Carroll School of Management
Downloads 1,171 (35,842)
Citation 104

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Disclosure; Externalities; Regulation; Cost of Capital; Financial Accounting; Bonds; IPOs; SEOs

11.

Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions

Journal of Financial Economics (JFE), Vol. 109, No. 3, pp. 682-706, September 2013, MIT Sloan Research Paper No. 4988-13
Number of pages: 60 Posted: 09 Apr 2012 Last Revised: 21 Jan 2014
Brad A. Badertscher, Nemit Shroff and Hal D. White
University of Notre Dame, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 1,152 (36,702)
Citation 165

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Corporate Investment, Private Companies, Uncertainty, Disclosure, Investment Efficiency

12.

Why Regulate Private Firm Disclosure and Auditing?

Accounting and Business Research, Vol 47, No. 5, 2017
Number of pages: 50 Posted: 09 Mar 2017 Last Revised: 10 Jun 2017
Michael Minnis and Nemit Shroff
University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,070 (40,818)
Citation 16

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Private companies; Regulation; Disclosure regulation; Accounting; Auditing; Financial reporting; Externalities; Survey

13.

Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform

Downloads 1,040 (42,520)
Citation 58

Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform

MIT Sloan Research Paper No. 4980-12
Number of pages: 60 Posted: 24 May 2011 Last Revised: 17 Nov 2013
Nemit Shroff, Amy X. Sun, Hal D. White and Weining Zhang
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Houston, University of Notre Dame and Cheung Kong Graduate School of Business
Downloads 1,040 (41,871)
Citation 58

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Securities Offering Reform, Information Asymmetry, Voluntary Disclosure, Management Forecasts, Press Releases, Seasoned Equity Offerings, Market efficiency

Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Nemit Shroff, Amy X. Sun, Hal D. White and Weining Zhang
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Houston, University of Notre Dame and Cheung Kong Graduate School of Business

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Securities Offering Reform, Information Asymmetry, Voluntary Disclosure, Management Forecasts, Press Releases, Seasoned Equity Offerings, Market efficiency

14.

The Dark Side of Audit Market Competition

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 68 Posted: 08 Dec 2020 Last Revised: 21 Jun 2022
Yue Pan, Nemit Shroff and Pengdong Zhang
Xiamen University - School of Economics, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Sun Yat-sen University (SYSU)
Downloads 909 (51,390)
Citation 17

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Accounting, Auditing, Audit Quality, China, Competition, Financial Reporting

15.

Disclosure Incentives When Competing Firms Have Common Ownership

Journal of Accounting & Economics (JAE), Vol. 67, No. 2-3, pp. 387-415, April-May 2019
Number of pages: 64 Posted: 04 Mar 2019 Last Revised: 29 Jul 2019
Jihwon Park, Jalal Sani, Nemit Shroff and Hal D. White
City University of NY, Baruch College, Zicklin School of Business, University of Illinois at Urbana-Champaign, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 868 (54,703)
Citation 69

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Disclosure, Common Ownership, Externalities, Propreitary Costs, Market Liquidity

16.

Spillover Effects of Mandatory Portfolio Disclosures on Corporate Investment

Journal of Accounting & Economics (JAE), Vol. 76, No. 2-3, 2023
Number of pages: 89 Posted: 12 Nov 2021 Last Revised: 16 Jan 2024
Jalal Sani, Nemit Shroff and Hal D. White
University of Illinois at Urbana-Champaign, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 656 (78,997)

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Mandatory portfolio disclosure, Proprietary cost, Information acquisition, Real effects of financial markets, Corporate investment

17.

Real Effects of the Audit Choice

Journal of Accounting & Economics (JAE), Vol. 62, No. 1, 2016, pp. 157-181.
Number of pages: 58 Posted: 05 Oct 2015 Last Revised: 11 Aug 2016
Asad Kausar, Nemit Shroff and Hal D. White
American University - Kogod School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 646 (80,530)
Citation 8

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Audit; Financial reporting; Regulation; Investment; Debt; Financing constraints; Signaling

18.

Regulatory Oversight and Auditor Market Share

Journal of Accounting & Economics (JAE), Vol. 63, No. 2, 2017, pp. 262-287.
Number of pages: 70 Posted: 23 Mar 2017 Last Revised: 03 May 2017
Daniel Aobdia and Nemit Shroff
Pennsylvania State University - Smeal College of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 568 (94,721)
Citation 12

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Auditing; regulation; PCAOB; market share; assurance; financial accounting; agency costs

19.

Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 88 Posted: 26 Feb 2020 Last Revised: 14 Apr 2022
Michelle Hanlon and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 482 (115,830)
Citation 26

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Regulation, PCAOB, Audit quality, Enforcement, Disclosure, Financial reporting, Public oversight boards, Self-regulation

20.

Asymmetric Effects of Taxes on Product Market Outcomes

Number of pages: 66 Posted: 06 Jun 2022 Last Revised: 17 Oct 2023
Michelle Hanlon, Nemit Shroff and Rachel Yoon
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston University - Questrom School of Business
Downloads 395 (146,159)

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21.

Does U.S. immigration policy facilitate financial misconduct?

Number of pages: 54 Posted: 13 Feb 2024
Ruiting(Dan) Dai, Xuanjun Dong, Nemit Shroff and Qin Tan
Drexel University - Bennett S. LeBow College of Business, Shanghai University of Finance and Economics, Massachusetts Institute of Technology (MIT) - Sloan School of Management and City University of Hong Kong (CityU)
Downloads 222 (265,625)

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accounting restatement, financial reporting quality, immigration policy, H1-B, foreign labor, financial misconduct

22.

Discussion of 'Is the Risk of Product Market Predation a Cost of Disclosure?'

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, pp. 326–332, November/December 2016
Number of pages: 16 Posted: 16 Sep 2016 Last Revised: 30 Nov 2016
Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 144 (388,600)
Citation 10

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Disclosure; Competition; Predation; Financing Constraints; Regulation