Ganapathi S. Narayanamoorthy

Tulane University - Accounting & Taxation

Associate Professor

United States

  • Tulane University - Accounting & Taxation

SCHOLARLY PAPERS

19

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SSRN CITATIONS
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Top 7,738

in Total Papers Citations

71

CROSSREF CITATIONS

94

Scholarly Papers (19)

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1.

The Joint Determination of Audit Fees, Non-Audit Fees, And Abnormal Accruals

Yale ICF Working Paper No. 02-21, Yale SOM Working Paper No. AC-15
Number of pages: 55 Posted: 07 Aug 2002
Rick Antle, Elizabeth A. Gordon, Ganapathi S. Narayanamoorthy and Ling Zhou
Yale School of Management, Temple University - Department of Accounting, Tulane University - Accounting & Taxation and University of New Mexico
Downloads 2,944 (4,791)
Citation 50

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Auditing, Auditor Independence, Earnings Management, Abnormal Accruals, Economies of Scope, Endogeneity

2.

Accounting and Litigation Risk: Evidence from Directors' & Officers' Insurance Pricing

Review of Accounting Studies, Forthcoming
Number of pages: 58 Posted: 21 Nov 2005 Last Revised: 18 Oct 2013
Zhiyan Cao and Ganapathi S. Narayanamoorthy
University of Washington Tacoma and Tulane University - Accounting & Taxation
Downloads 1,301 (17,894)
Citation 6

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Financial reporting quality, accounting restatements, Directors’ and Officers’ insurance, litigation risk, D&O, corporate governance

3.

Conservatism and Cross-Sectional Variation in the Post-Earnings-Announcement-Drift

Number of pages: 45 Posted: 23 Apr 2003
Ganapathi S. Narayanamoorthy
Tulane University - Accounting & Taxation
Downloads 1,157 (21,371)
Citation 4

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Anomalies, Time Series Forecasts, Conservatism, Post-earnings-announcement-drift, Market Efficiency

4.

Earnings Acceleration and Stock Returns

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 24 Oct 2017 Last Revised: 21 Jun 2019
Shuoyuan He and Ganapathi S. Narayanamoorthy
Tulane University - A.B. Freeman School of Business and Tulane University - Accounting & Taxation
Downloads 922 (29,727)
Citation 3

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Earnings Acceleration, Trading Strategy, Active Investing, Mispricing, Anomaly

5.

The Effect of Litigation Risk on Management Earnings Forecasts

Downloads 906 ( 30,524)
Citation 9

The Effect of Litigation Risk on Management Earnings Forecasts

Yale SOM Working Paper No. 48
Number of pages: 58 Posted: 23 Nov 2005 Last Revised: 31 Aug 2012
Zhiyan Cao and Ganapathi S. Narayanamoorthy
University of Washington Tacoma and Tulane University - Accounting & Taxation
Downloads 906 (30,075)
Citation 9

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litigation risk, voluntary disclosure, management earnings forecasts, directors and officers insurance

The Effect of Litigation Risk on Management Earnings Forecasts

Contemporary Accounting Research, Vol. 28, No. 1, pp. 125-173
Posted: 30 Jul 2010 Last Revised: 01 Sep 2012
Zhiyan Cao and Ganapathi S. Narayanamoorthy
University of Washington Tacoma and Tulane University - Accounting & Taxation

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Litigation Risk, Voluntary Disclosure, Management Earnings Forecasts, Directors and Officers Insurance

6.

Earnings Volatility, Post-Earnings Announcement Drift and Trading Frictions

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 23 Mar 2010 Last Revised: 24 Jan 2015
Sean Cao and Ganapathi S. Narayanamoorthy
Georgia State University - J. Mack Robinson College of Business and Tulane University - Accounting & Taxation
Downloads 788 (36,913)
Citation 6

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7.

Did the SEC Impact Banks’ Loan Loss Reserve Policies and Their Informativeness?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 04 Aug 2011 Last Revised: 12 Jul 2013
Paul J. Beck and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy and Tulane University - Accounting & Taxation
Downloads 504 (66,218)
Citation 16

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Loan Loss Allowances, Provisions, Bank Accounting, Smoothing, SEC, Regulatory Intervention

8.

Auditor Litigation: Deterrence Implications for Non-sued Auditors

Downloads 493 ( 68,084)

Auditor Litigation: Deterrence Implications for Non-sued Auditors

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 39 Posted: 24 Feb 2016 Last Revised: 18 Dec 2019
Sean Cao, Yangyang Fan, Ganapathi S. Narayanamoorthy and Stephen P. Rowe
Georgia State University - J. Mack Robinson College of Business, University of Pittsburgh - Katz Graduate School of Business, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 400 (86,639)

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Auditor litigation, Restatements, Auditor learning, Audit fees

Auditor Litigation: Deterrence Implications for Non-Sued Auditors

Number of pages: 39 Posted: 29 Jun 2018
Sean Cao, Yangyang Fan, Ganapathi S. Narayanamoorthy and Stephen P. Rowe
Georgia State University - J. Mack Robinson College of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 93 (329,120)

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Securities, Financial Institutions

9.

Litigation Risk and Audit Fees: The Impact of Qualitative Factors

Number of pages: 61 Posted: 12 Jul 2013 Last Revised: 23 Sep 2013
Paul J. Beck, Zhiyan Cao and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Washington Tacoma and Tulane University - Accounting & Taxation
Downloads 439 (78,398)
Citation 2

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audit fees, D&O insurance premium, litigation risk, audit methodology

10.

Analyst Underreaction and the Post-Forecast Revision Drift

Downloads 386 ( 91,065)
Citation 3

Analyst Underreaction and the Post-Forecast Revision Drift

Forthcoming in Journal of Business Finance and Accounting
Number of pages: 54 Posted: 16 Mar 2015 Last Revised: 13 Aug 2020
Po-Chang Chen, Ganapathi S. Narayanamoorthy, Theodore Sougiannis and Hui Zhou
Miami University of Ohio - Richard T. Farmer School of Business Administration, Tulane University - Accounting & Taxation, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Auckland
Downloads 386 (90,311)
Citation 4

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Analyst forecast revisions; Analyst underreaction; Revision Momentum; Post-Forecast Revision Drift; PFRD

Analyst Underreaction and the Post‐Forecast Revision Drift

Journal of Business Finance & Accounting, Vol. 47, Issue 9-10, pp. 1151-1181, 2020
Number of pages: 31 Posted: 23 Nov 2020
Po-Chang Chen, Ganapathi S. Narayanamoorthy, Theodore Sougiannis and Hui Zhou
Miami University of Ohio - Richard T. Farmer School of Business Administration, Tulane University - Accounting & Taxation, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Auckland
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Analyst forecast revisions, analyst underreaction, PFRD, post‐forecast revision drift, revision momentum

11.

The Disappearing Earnings Announcement Premium

Number of pages: 61 Posted: 19 Dec 2018 Last Revised: 22 Feb 2021
Amanda Heitz, Ganapathi S. Narayanamoorthy and Morad Zekhnini
A.B. Freeman School of Business Tulane University, Tulane University - Accounting & Taxation and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Downloads 309 (116,843)

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Earnings announcement premium, Disclosure, 8-K filings

12.

A Hidden Risk of Auditor Industry Specialization: Evidence from the Financial Crisis

Number of pages: 47 Posted: 22 May 2018 Last Revised: 03 Apr 2019
Cory A. Cassell, Emily Hunt, Ganapathi S. Narayanamoorthy and Stephen P. Rowe
University of Arkansas, University of Arkansas, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 208 (173,638)
Citation 2

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Auditor industry expertise, workload compression, resource constraints, financial crisis

13.

The Relevance of Discretionary Loan Loss Provisions During the Financial Crisis

Number of pages: 52 Posted: 08 Sep 2016 Last Revised: 22 May 2019
Paul J. Beck, Zhenhua Chen, Bin Li and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy, University of San Diego School of Business, University of Houston - Department of Accountancy & Taxation and Tulane University - Accounting & Taxation
Downloads 169 (209,043)

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Financial Crisis; Banks; TARP; Loan Loss Provisions; Accounting Discretion; Value Relevance

14.

Litigation Settlements, Market Expectations, and Financial Distress Costs

Number of pages: 39 Posted: 21 Sep 2008 Last Revised: 04 Sep 2012
Ganapathi S. Narayanamoorthy and Hui Zhou
Tulane University - Accounting & Taxation and University of Auckland
Downloads 159 (220,002)
Citation 1

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litigation settlements, financial distress

15.

Creditor Rights and Bank Losses

Journal of Financial and Quantitative Analysis
Number of pages: 56 Posted: 10 Mar 2018 Last Revised: 28 May 2020
Amanda Heitz and Ganapathi S. Narayanamoorthy
A.B. Freeman School of Business Tulane University and Tulane University - Accounting & Taxation
Downloads 144 (238,632)
Citation 2

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Creditor Rights, loan loss reserves, bankruptcy

16.

Are All Types of Real Transaction Management Equal in the Eyes of Bank Lenders?

Number of pages: 50 Posted: 12 Sep 2018
Po-Chang Chen, William J. Moser and Ganapathi S. Narayanamoorthy
Miami University of Ohio - Richard T. Farmer School of Business Administration, Miami University and Tulane University - Accounting & Taxation
Downloads 34 (525,092)

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real transaction management; loan contracting; cost of debt; debt covenants; probability of debt covenant violation

17.

Minimum Tick Size and Analyst Coverage: Evidence from the Tick Size Pilot Program

Journal of Business Finance & Accounting
Number of pages: 48 Posted: 18 Nov 2020
Zhenhua Chen, Adrienna A. Huffman, Ganapathi S. Narayanamoorthy and R.Z. Zhang
University of San Diego School of Business, The Brattle Group, Tulane University - Accounting & Taxation and affiliation not provided to SSRN
Downloads 33 (530,267)
Citation 1

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Tick Size Pilot Program, tick size, analyst coverage, analyst following

18.

A Re-Examination of Income Smoothing in Banks

Number of pages: 64 Posted: 18 Mar 2021
Ganapathi S. Narayanamoorthy and Barrett Wheeler
Tulane University - Accounting & Taxation and Tulane University - Accounting & Taxation
Downloads 24 (582,221)

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loan loss provisions, smoothing, transparency, financial system stability

19.

Litigation Settlements, Litigation Stakes, and Financial Distress Costs

Australian Journal of Management, Vol. 41, No. 3, 2016
Posted: 30 Jul 2016
Ganapathi S. Narayanamoorthy and Zhou Hui
Tulane University - Accounting & Taxation and Independent

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Litigation settlements, financial distress costs, patent lawsuits