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Shiva Rajgopal

Publications

1. "Neighborhood Matters: The Impact of Location on Broad Based Option Plans" with Simi Kedia, Journal of Financial Economics (forthcoming).

2. "Accelerated Vesting of Stock Options In Anticipation of SFAS 123R: An Empirical Investigation," with Preeti Chowdhary and Mohan Venkatachalam, conditionally accepted at Journal of Accounting Research.

3. "Meeting or Beating Analysts Expectations in the Post-SOX world: Changes in Stock Market Rewards and Managerial Actions," with Dawn Matsumoto and Kevin Koh, Contemporary Accounting Research (forthcoming).

4. "Accounting Choice, Corporate Governance and Firm Performance," with Bob Bowen, and Mohan Venkatachalam, Contemporary Accounting Research (forthcoming).

5. "CEO Reputation and Reporting Quality," with Jennifer Francis, Allen Huang and Li Zang, Contemporary Accounting Research (forthcoming).

6. "The Accrual Anomaly: International Evidence," with Mort Pincus and Mohan Venkatachalam, The Accounting Review 2007 82(1): 169-203.

7. "Value Destruction and Financial Reporting Decisions," with John Graham and Campbell Harvey,Financial Analysts Journal November/December 2006, Vol. 62, No. 6: 27-39.

8. "CEO's Outside Employment Opportunities and Lack of Relative Performance Evaluation" with Terry Shevlin and Valentina Zamora, Journal of Finance 2006 LXI(4): 1813-1844.

9. "Why is the Accrual Anomaly not Arbitraged Away?" with Christina Mashruwala and Terry Shevlin, Journal of Accounting and Economics 2006, 42: 3-33 (Lead article).

10. "The Economic Implications of Corporate Financial Reporting," with John Graham and Campbell Harvey, Journal of Accounting and Economics, 2005, 40: 3-73 (Lead article). 

11. "Value-Glamour and Accrual Mispricing: One Anomaly or Two?" with Hemang Desai and Mohan Venkatachalam, The Accounting Review 2004, 79(2): 355-385.

12. "The Role of Online Buying Experience as a Competitive Advantage: Evidence from Third-Party Ratings for E-Commerce Firms," with Mohan Venkatachalam and Suresh Kotha, Journal of Business 2004; 77: S109-S133.

13. "Are Executive Stock Options Associated with Future Earnings?" with Terry Shevlin and Michelle Hanlon, Journal of Accounting and Economics 2003, 36: 3-43 (Lead article).

14. "The Value Relevance of Network Advantages: The Case of E-Commerce Firms," with Suresh Kotha and Mohan Venkatachalam, Journal of Accounting Research 2003, 41(3): 135-162.

15. "Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog," with Terry Shevlin, and Mohan Venkatachalam, Review of Accounting Studies 2003, 8: 461-492.

16. "Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings," with Jim Jiambalvo and Mohan Venkatachalam, Contemporary Accounting Research 2002, 19(1): 117-145.

17. "The Interaction between Accounting Policy Choice and Hedging: Evidence from Oil and Gas Producers," with Morton Pincus, The Accounting Review 2002, 77(1): 127-160.

18. "Determinants of Revenue Recognition Policies of Internet Firms," with Bob Bowen and Angela Davis, Contemporary Accounting Research 2002, 19(2): 523-562.

19. "Managerial Actions, Stock Returns, and Earnings: The Case of Business-to Business Internet Firms," with Mohan Venkatachalam and Suresh Kotha, Journal of Accounting Research 2002, 40(2): 529-556.

20. "Empirical Evidence on the Relation Between Stock Option Compensation and Risk Taking," with Terry Shevlin, Journal of Accounting and Economics 2002, 33:145-171. (Lead article).

21. "Early Evidence on the Informativeness of the SEC's Market Risk Disclosures: The Case of Commodity Price Risk Exposure of Oil and Gas Producers," The Accounting Review 1999, 74(3): 251-280 (thesis), (Lead article).

AAA Financial Accounting Standards Committee papers

22. "A Response to the FASB Exposure Draft on Accounting for Uncertain Tax Positions: An Interpretation of FASB Statement No. 109." Accounting Horizons 2007, 21(1): 103-112.

23. "Comments by the American Accounting Association's Financial Accounting Standards Committee on the FASB's 'Conceptual Framework for Financial Reporting (Hereafter CF)', Call for Preliminary Views, July 6, 2006." Accounting Horizons (forthcoming June 2007).

24. "Comments by the American Accounting Association's Financial Accounting Standards Committee on the FASB's 'Conceptual Framework for Financial Reporting (Hereafter CF)', Call for Preliminary Views, July 6, 2006." Accounting Horizons (forthcoming).

25. "A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP." Accounting Horizons (forthcoming).

 

 
UPDATED: 03/02