Sudarshan Jayaraman

University of Rochester - Simon Business School

Associate Professor

Rochester, NY 14627

United States

Simon Business School, University of Rochester

Associate Professor

Rochester, NY 14627

United States

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 3,817

SSRN RANKINGS

Top 3,817

in Total Papers Downloads

13,494

SSRN CITATIONS
Rank 3,451

SSRN RANKINGS

Top 3,451

in Total Papers Citations

231

CROSSREF CITATIONS

160

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, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and London Business School
Downloads 2,243 (8,471)
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, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and London Business School
Downloads 682 (49,167)
Citation 55

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, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and London Business School
Downloads 375 (102,681)
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, Sudarshan Jayaraman and Venky Nagar
Arizona State University (ASU) - Finance Department, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 871 (35,745)
Citation 17

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, Sudarshan Jayaraman and Jan Schneemeier
London Business School - Institute of Finance and Accounting, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Indiana University - Kelley School of Business - Department of Finance
Downloads 859 (36,429)
Citation 21

Abstract:

Loading...

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

5.

Product Market Peers and Relative Performance Evaluation

The Accounting Review, Vol. 96 (4), pp. 341–366, July 2021
Number of pages: 57 Posted: 19 Jul 2015 Last Revised: 09 Nov 2021
Sudarshan Jayaraman, Sudarshan Jayaraman, Todd T. Milbourn, Florian S. Peters and Hojun Seo
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School, Washington University in Saint Louis - Olin Business School, University of Amsterdam and Purdue University
Downloads 747 (44,100)
Citation 11

Abstract:

Loading...

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

6.

Is Silence Golden? Real Effects of Mandatory Disclosure

Review of Financial Studies, Forthcoming
Number of pages: 49 Posted: 05 Jul 2018
Sudarshan Jayaraman, Sudarshan Jayaraman and Joanna S. Wu
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 711 (47,097)
Citation 23

Abstract:

Loading...

Managerial learning, mandatory disclosure, investment, feedback effects

7.

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, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Booth School of Business, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and London Business School
Downloads 690 (49,068)
Citation 5

Abstract:

Loading...

Voluntary disclosures, earnings announcements, confirmation hypothesis

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 and Sudarshan Jayaraman
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School
Downloads 642 (53,926)
Citation 7

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, Sudarshan Jayaraman and Todd T. Milbourn
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 630 (55,257)
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, Sudarshan Jayaraman and Rodrigo S. Verdi
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT)
Downloads 496 (74,712)
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, Sudarshan Jayaraman and Todd T. Milbourn
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 419 (91,050)
Citation 6

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, Sudarshan Jayaraman and Todd T. Milbourn
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 406 (94,501)
Citation 8

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, Sudarshan Jayaraman and Sudarshan Jayaraman
Washington University in St. Louis - John M. Olin Business School and Simon Business School, University of RochesterUniversity of Rochester - Simon Business School
Downloads 370 (104,998)
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, Sudarshan Jayaraman and S.P. Kothari
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 362 (107,671)
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, Sudarshan Jayaraman and Anjan V. Thakor
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University, Saint Louis - John M. Olin School of Business
Downloads 348 (112,496)
Citation 3

Abstract:

Loading...

bank capital, bank monitoring, creditor rights, deposit insurance

16.

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, Sudarshan Jayaraman and Joanna S. Wu
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 330 (119,282)
Citation 12

Abstract:

Loading...

17.

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, Sudarshan Jayaraman, Bryce Schonberger and Joanna S. Wu
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School, University of Colorado at Boulder - Leeds School of Business and University of Rochester - Simon Business School
Downloads 321 (122,898)
Citation 1

Abstract:

Loading...

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

18.

Financial Misreporting and Executive Compensation: The Qui Tam Statute

Number of pages: 53 Posted: 10 Feb 2010 Last Revised: 26 Jul 2010
Sudarshan Jayaraman, Sudarshan Jayaraman and Todd T. Milbourn
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University in Saint Louis - Olin Business School
Downloads 321 (122,898)
Citation 3

Abstract:

Loading...

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

19.

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, Sudarshan Jayaraman and Lakshmanan Shivakumar
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and London Business School
Downloads 313 (126,230)
Citation 4

Abstract:

Loading...

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

20.

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, Sudarshan Jayaraman and Rodrigo S. Verdi
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT)
Downloads 298 (133,562)
Citation 4

Abstract:

Loading...

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

21.

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 and Sudarshan Jayaraman
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School
Downloads 291 (136,400)
Citation 4

Abstract:

Loading...

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

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, Sudarshan Jayaraman and Anjan V. Thakor
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Washington University, Saint Louis - John M. Olin School of Business
Downloads 264 (150,713)
Citation 6

Abstract:

Loading...

Bank capital, bank monitoring, creditor rights, bank leverage

23.

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, Sudarshan Jayaraman and S.P. Kothari
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 185 (210,848)
Citation 1

Abstract:

Loading...

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

24.

Capture and Competition

Simon Business School Working Paper No. FR-16-13
Number of pages: 47 Posted: 25 Nov 2016
Sudarshan Jayaraman, Sudarshan Jayaraman, S.P. Kothari and Karthik Ramanna
Simon Business School, University of RochesterUniversity of Rochester - Simon Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Oxford - Blavatnik School of Government
Downloads 182 (213,869)

Abstract:

Loading...

Regulatory Capture, Product Market Competition, Inversions

25.

The Role of Stock Returns in CEO Performance Evaluation: A New Interpretation

Number of pages: 74 Posted: 19 Jan 2021 Last Revised: 18 Aug 2021
Sudarshan Jayaraman, Sudarshan Jayaraman, Xiaoxu Ling, Joanna S. Wu and Yong Zhang
Simon Business School, University of RochesterUniversity 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 138 (269,127)

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, Sudarshan Jayaraman and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Rochester - Simon Business School

Abstract:

Loading...

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