Sudarshan Jayaraman

University of Rochester - Simon Business School

Associate Professor

Rochester, NY 14627

United States

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 3,496

SSRN RANKINGS

Top 3,496

in Total Papers Downloads

12,950

SSRN CITATIONS
Rank 3,644

SSRN RANKINGS

Top 3,644

in Total Papers Citations

200

CROSSREF CITATIONS

163

Scholarly Papers (26)

1.

Mark-to-Market Accounting and Information Asymmetry in Banks

Chicago Booth Research Paper No. 12-35, LBS Accounting Subject Area Working Paper
Number of pages: 81 Posted: 23 Oct 2011 Last Revised: 28 Sep 2012
Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, University of Rochester - Simon Business School and London Business School
Downloads 2,203 (7,753)
Citation 8

Abstract:

Loading...

mark-to-market accounting, fair value, trading securities, banks, information asymmetry

Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis

Number of pages: 71 Posted: 17 Jun 2010 Last Revised: 11 Nov 2011
Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, University of Rochester - Simon Business School and London Business School
Downloads 675 (44,941)
Citation 50

Abstract:

Loading...

Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 75 Posted: 11 Nov 2011
Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, University of Rochester - Simon Business School and London Business School
Downloads 362 (97,340)
Citation 8

Abstract:

Loading...

3.

Exit as Governance: An Empirical Analysis

Journal of Finance, Forthcoming
Number of pages: 60 Posted: 25 Mar 2010 Last Revised: 18 Jun 2012
Sreedhar T. Bharath, Sudarshan Jayaraman and Venky Nagar
Arizona State University (ASU) - Finance Department, University of Rochester - Simon Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 854 (33,155)
Citation 20

Abstract:

Loading...

Liquidity, Governance, Natural Experiment, Exit,Decimalization, Russian Crisis, Asian Crisis

4.

The Source of Information in Prices and Investment-Price Sensitivity

Journal of Financial Economics (JFE), Forthcoming, Simon Business School Working Paper No. FR 16-01
Number of pages: 54 Posted: 15 Jan 2016 Last Revised: 24 Dec 2016
Alex Edmans, Sudarshan Jayaraman and Jan Schneemeier
London Business School - Institute of Finance and Accounting, University of Rochester - Simon Business School and Indiana University - Kelley School of Business - Department of Finance
Downloads 834 (34,210)
Citation 14

Abstract:

Loading...

Financial Efficiency; Real Efficiency; Real Effects of Financial Markets; Insider Trading

5.

The Complementary Roles of Audited Financial Reporting and Voluntary Disclosure: A Test of the Confirmation Hypothesis

Number of pages: 64 Posted: 17 Oct 2009
Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, University of Rochester - Simon Business School and London Business School
Downloads 682 (44,973)
Citation 5

Abstract:

Loading...

Voluntary disclosures, earnings announcements, confirmation hypothesis

6.

Product Market Peers and Relative Performance Evaluation

The Accounting Review, forthcoming
Number of pages: 57 Posted: 19 Jul 2015 Last Revised: 21 Sep 2020
Sudarshan Jayaraman, Todd T. Milbourn, Florian S. Peters and Hojun Seo
University of Rochester - Simon Business School, Washington University in Saint Louis - Olin Business School, University of Amsterdam and Purdue University
Downloads 650 (48,044)
Citation 10

Abstract:

Loading...

Product market peers, relative performance evaluation, CEO compensation, and forced CEO turnover

7.

Is Silence Golden? Real Effects of Mandatory Disclosure

Review of Financial Studies, Forthcoming
Number of pages: 49 Posted: 05 Jul 2018
Sudarshan Jayaraman and Joanna S. Wu
University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 639 (49,008)
Citation 18

Abstract:

Loading...

Managerial learning, mandatory disclosure, investment, feedback effects

8.

Earnings Volatility, Cash Flow Volatility and Informed Trading

Journal of Accounting Research, Vol. 46, No. 4, pp. 809-851, 2008
Number of pages: 60 Posted: 01 Nov 2007 Last Revised: 07 Aug 2008
Sudarshan Jayaraman
University of Rochester - Simon Business School
Downloads 631 (49,784)
Citation 6

Abstract:

Loading...

Earnings volatility, cash flow volatility, income smoothing, big baths, informed trading

9.

The Role of Stock Liquidity in Executive Compensation

The Accounting Review, Forthcoming
Number of pages: 42 Posted: 25 Sep 2009 Last Revised: 24 Jul 2011
Sudarshan Jayaraman and Todd T. Milbourn
University of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 616 (51,424)
Citation 5

Abstract:

Loading...

Compensation, stock liquidity, stock price informativeness, optimal contracting, pay for performance

10.

Are Reporting Incentives and Accounting Standards Substitutes or Complements in Achieving Accounting Comparability?

Number of pages: 40 Posted: 25 Apr 2014
Sudarshan Jayaraman and Rodrigo S. Verdi
University of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT)
Downloads 482 (70,035)
Citation 8

Abstract:

Loading...

Reporting incentives, accounting standards, IFRS, comparability, Euro, EU

11.

The Effect of Auditor Expertise on Executive Compensation

Number of pages: 53 Posted: 07 Nov 2011 Last Revised: 11 Jan 2012
Sudarshan Jayaraman and Todd T. Milbourn
University of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 417 (83,308)
Citation 4

Abstract:

Loading...

Executive compensation, auditor expertise, earnings management, accounting fraud

12.

CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise

Accounting Review, Forthcoming
Number of pages: 51 Posted: 06 Jun 2014
Sudarshan Jayaraman and Todd T. Milbourn
University of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 399 (87,648)
Citation 6

Abstract:

Loading...

CEO compensation, financial misreporting, accounting fraud, auditor expertise, auditing

13.

Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 22 Sep 2011 Last Revised: 06 Oct 2011
Radhakrishnan Gopalan and Sudarshan Jayaraman
Washington University in St. Louis - John M. Olin Business School and University of Rochester - Simon Business School
Downloads 363 (97,764)
Citation 8

Abstract:

Loading...

Earnings management, insider control, business groups, private control benefits

14.

The Effect of Industrial Sector Transparency on Bank Risk-taking and Banking System Fragility

Number of pages: 72 Posted: 31 Aug 2012 Last Revised: 04 Jan 2013
Sudarshan Jayaraman and S.P. Kothari
University of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 353 (100,967)
Citation 4

Abstract:

Loading...

Transparency, banks, risk-taking, crises, bank fragility

15.

The Effect of Creditor Rights on Bank Monitoring, Capital Structure and Risk-Taking

ECGI - Finance Working Paper No. 387, Wells Fargo Advisors Center for Finance and Accounting Research Working Paper No. 13/003
Number of pages: 47 Posted: 09 Aug 2013 Last Revised: 12 Nov 2013
Sudarshan Jayaraman and Anjan V. Thakor
University of Rochester - Simon Business School and Washington University, Saint Louis - John M. Olin School of Business
Downloads 341 (104,879)
Citation 3

Abstract:

Loading...

bank capital, bank monitoring, creditor rights, deposit insurance

16.

Financial Misreporting and Executive Compensation: The Qui Tam Statute

Number of pages: 53 Posted: 10 Feb 2010 Last Revised: 26 Jul 2010
Sudarshan Jayaraman and Todd T. Milbourn
University of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 316 (114,078)
Citation 3

Abstract:

Loading...

CEO compensation, CFO compensation, accounting fraud, SOX, earnings management, financial reporting, equity incentives

17.

Agency-Based Demand for Conservatism: Evidence from State Adoption of Antitakeover Laws

Review of Accounting Studies, Forthcoming
Number of pages: 56 Posted: 28 Oct 2011
Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Rochester - Simon Business School and London Business School
Downloads 308 (117,649)
Citation 4

Abstract:

Loading...

Conservatism, anti-takeover, timely loss recognition, agency conflicts

18.

Good Buffer, Bad Buffer: Smoothing in Banks' Loan Loss Provisions and the Response to Credit Supply Shocks

Journal of Law, Finance, and Accounting, Forthcoming
Number of pages: 61 Posted: 16 Dec 2016 Last Revised: 25 Feb 2020
Sudarshan Jayaraman, Bryce Schonberger and Joanna S. Wu
University of Rochester - Simon Business School, University of Colorado at Boulder - Leeds School of Business and University of Rochester - Simon Business School
Downloads 292 (124,076)

Abstract:

Loading...

smoothing, loan loss provisioning, capital crunch, crisis, bank lending

19.

The Effect of Enforcement on Timely Loss Recognition: Evidence from Insider Trading Laws

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 05 Oct 2011 Last Revised: 06 Oct 2011
Sudarshan Jayaraman
University of Rochester - Simon Business School
Downloads 290 (124,943)
Citation 3

Abstract:

Loading...

Conservatism, asymmetric timeliness, timely loss recognition, enforcement, insider trading

20.

Should I Stay or Should I Grow? Using Voluntary Disclosure to Elicit Market Feedback

Review of Financial Studies, Forthcoming
Number of pages: 53 Posted: 16 Sep 2019
Sudarshan Jayaraman and Joanna S. Wu
University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 288 (126,335)
Citation 9

Abstract:

Loading...

21.

The Effect of Economic Integration on Accounting Comparability: Evidence from the Adoption of the Euro

Number of pages: 35 Posted: 30 Jun 2013
Sudarshan Jayaraman and Rodrigo S. Verdi
University of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT)
Downloads 283 (128,195)
Citation 4

Abstract:

Loading...

Accounting comparability, Euro, European Union, accounting standard, reporting incentives

22.

Who Monitors the Monitor? Bank Capital Structure and Borrower Monitoring

Simon Business School Working Paper No. FR 15-11
Number of pages: 59 Posted: 14 Dec 2014
Sudarshan Jayaraman and Anjan V. Thakor
University of Rochester - Simon Business School and Washington University, Saint Louis - John M. Olin School of Business
Downloads 245 (148,483)
Citation 6

Abstract:

Loading...

Bank capital, bank monitoring, creditor rights, bank leverage

23.

Capture and Competition

Simon Business School Working Paper No. FR-16-13
Number of pages: 47 Posted: 25 Nov 2016
Sudarshan Jayaraman, S.P. Kothari and Karthik Ramanna
University of Rochester - Simon Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Oxford - Blavatnik School of Government
Downloads 179 (198,883)

Abstract:

Loading...

Regulatory Capture, Product Market Competition, Inversions

24.

Cross-Border Financing by the Industrial Sector Increases Competition in the Domestic Banking Sector

Accounting Review, Forthcoming, Simon Business School Working Paper No. FR 15-23
Number of pages: 51 Posted: 12 Jul 2015
Sudarshan Jayaraman and S.P. Kothari
University of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 179 (198,883)
Citation 1

Abstract:

Loading...

Bank competition, cross border financing, foreign portfolio investment, bank risk taking

25.

An Information-Event Perspective to CEO Performance Evaluation

Number of pages: 57 Posted: 19 Jan 2021
Sudarshan Jayaraman, Xiaoxu Ling, Joanna S. Wu and Yong Zhang
University of Rochester - Simon Business School, Hong Kong Polytechnic University - School of Accounting and Finance, University of Rochester - Simon Business School and Hong Kong Polytechnic University
Downloads 69 (389,022)

Abstract:

Loading...

Executive compensation; Pay-performance sensitivity; Accounting performance

26.

Measuring Firms’ Investment in Accounting Resources: Implications for Malfeasance Versus Optimal Incompetence

Posted: 19 Oct 2017
Jacquelyn Gillette, Sudarshan Jayaraman and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Rochester - Simon Business School and University of Rochester - Simon Business School

Abstract:

Loading...

Accounting Resources, Spelling Errors, Restatements, Filing Timeliness, Earnings Quality