Kumar N. Sivakumar

Boston University - Department of Accounting

Associate Professor of Accounting

595 Commonwealth Avenue

Boston, MA 02215

United States

  • Boston University - Department of Accounting

    • Email
    • Tel: 617-353-2035
    • Fax: 617-353-6667
SCHOLARLY PAPERS

3

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SSRN CITATIONS
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Top 20,284

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39

CROSSREF CITATIONS

12

Scholarly Papers (3)

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1.

Comparing the Value Relevance of Two Operating Income Measures

Review of Accounting Studies, Vol. 8, No. 4, 2003
Number of pages: 12 Posted: 21 Jun 2001 Last Revised: 01 Apr 2014
Lawrence D. Brown and Kumar N. Sivakumar
Temple University - Department of Accounting and Boston University - Department of Accounting
Downloads 2,342 (7,360)
Citation 37

Abstract:

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2.

Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads

Number of pages: 59 Posted: 06 May 2002
Kumar N. Sivakumar and Gregory B. Waymire
Boston University - Department of Accounting and Emory University - Department of Accounting
Downloads 415 (86,987)
Citation 13

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railroads, income measurement, accounting rules, regulation, conservatism, income smoothing, early 20th century financial reporting

3.

The Effect of the Need for Subsequent Equity Financing on Earnings Management Around Equity Financing

Number of pages: 35 Posted: 14 Jun 2006
Moshe Hagigi, Kumar N. Sivakumar and Eng Wu
Boston University - Questrom School of Business, Boston University - Department of Accounting and Boston University - Questrom School of Business
Downloads 152 (236,418)

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Corporate Finance, Accruals, Earnings management, equity issuances