All Stories

  1. Why Does Aggregate Earnings Growth Reflect Information about Future Inflation?

    Article • The Accounting Review, February 2017, American Accounting Association

    Prof Lakshmanan Shivakumar

  2. A review of the IFRS adoption literature

    Article • Review of Accounting Studies, June 2016, Springer Science + Business Media

    Prof Lakshmanan Shivakumar

  3. Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

    Article • Journal of Accounting Research, October 2015, Wiley

    Prof Lakshmanan Shivakumar

  4. The role of financial reporting in debt contracting and in stewardship

    Article • Accounting and Business Research, August 2013, Taylor & Francis

    Prof Lakshmanan Shivakumar

  5. Target’s earnings quality and bidders’ takeover decisions

    Article • Review of Accounting Studies, May 2013, Springer Science + Business Media

    Prof Lakshmanan Shivakumar

  6. Agency-based demand for conservatism: evidence from state adoption of antitakeover laws

    Article • Review of Accounting Studies, July 2012, Springer Science + Business Media

    Prof Lakshmanan Shivakumar

  7. Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis

    Article • Journal of Accounting and Economics, February 2012, Elsevier

    Prof Lakshmanan Shivakumar

  8. The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis

    Article • Review of Accounting Studies, May 2011, Springer Science + Business Media

    Prof Lakshmanan Shivakumar

  9. Discussion of Aggregate Market Reaction to Earnings Announcements

    Article • Journal of Accounting Research, May 2010, Wiley

    Prof Lakshmanan Shivakumar

  10. Inflation, earnings forecasts, and post-earnings announcement drift

    Article • Review of Accounting Studies, September 2009, Springer Science + Business Media

    Prof Lakshmanan Shivakumar

  11. Liquidity and the Post-Earnings-Announcement Drift

    Article • Financial Analysts Journal, July 2009, CFA Institute

    Prof Lakshmanan Shivakumar

  12. How Much New Information Is There in Earnings?

    Article • Journal of Accounting Research, September 2008, Wiley

    Prof Lakshmanan Shivakumar

  13. Earnings quality at initial public offerings

    Article • Journal of Accounting and Economics, August 2008, Elsevier

    Prof Lakshmanan Shivakumar

  14. Aggregate earnings, stock market returns and macroeconomic activity: A discussion of ‘does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance’

    Article • Journal of Accounting and Economics, September 2007, Elsevier

    Prof Lakshmanan Shivakumar

  15. Discussion of Information Uncertainty and Post-Earnings-Announcement-Drift

    Article • Journal of Business Finance &amp Accounting, April 2007, Wiley

    Prof Lakshmanan Shivakumar

  16. Earnings and price momentum

    Article • Journal of Financial Economics, June 2006, Elsevier

    Prof Lakshmanan Shivakumar

  17. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

    Article • Journal of Accounting Research, February 2006, Wiley

    Prof Lakshmanan Shivakumar

  18. Accruals, Cash Flows and the Post?Earnings?Announcement Drift

    Article • Journal of Business Finance &amp Accounting, January 2006, Wiley

    Prof Lakshmanan Shivakumar

  19. Erratum

    Article • Journal of Accounting Research, December 2005, Wiley

    Prof Lakshmanan Shivakumar

  20. Inflation Illusion and Post-Earnings-Announcement Drift

    Article • Journal of Accounting Research, September 2005, Wiley

    Prof Lakshmanan Shivakumar

  21. Earnings quality in UK private firms: comparative loss recognition timeliness

    Article • Journal of Accounting and Economics, February 2005, Elsevier

    Prof Lakshmanan Shivakumar

  22. Self‐Selection of Auditors and Audit Pricing in Private Firms

    Article • The Accounting Review, January 2004, American Accounting Association

    Prof Lakshmanan Shivakumar

  23. Momentum, Business Cycle, and Time-varyingExpected Returns

    Article • The Journal of Finance, April 2002, Wiley

    Prof Lakshmanan Shivakumar

  24. Do firms mislead investors by overstating earnings before seasoned equity offerings?

    Article • Journal of Accounting and Economics, June 2000, Elsevier

    Prof Lakshmanan Shivakumar