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Publications

Mohan Venkatachalam

Associate Professor of Accounting
Ph.D. University of Iowa, 1996

Articles

Accelerated Vesting of Employee Stock Options in Anticipation of FAS123-R (with Preeti Choudhary and Shivaram Rajgopal). Journal of Accounting Research, March 2009.

Accounting Discretion, Corporate Governance and Firm Performance (with Bob Bowen and Shivaram Rajgopal). Contemporary Accounting Research, Summer 2008.

Earnings, Cash Flows and Ex Post Intrinsic Value of Equity (with K.R. Subramanyam).  The Accounting Review, March 2007.

The Accrual Anomaly: International Evidence (with Morton Pincus and Shivaram Rajgopal).  The Accounting Review, January 2007.

The Relevance of Non-financial performance Measures for CEO compensation: Evidence from the Airline Industry with Tony Davila, Review of Accounting Studies, December 2004.

Value-Glamour and Accruals Mispricing: One Anomaly or Two? with Hemang Desai and Shivaram Rajgopal, The Accounting Review, April 2004. 

The Role of Online Buying Experience as a Competitive Advantage: Evidence from Third-Party Ratings for E-Commerce Firms with Suresh Kotha and Shivaram Rajgopal, Journal of Business, April 2004.

Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings with Shivaram Rajgopal and Terry Shevlin, Review of Accounting Studies, December 2003.

Differential Pricing of Discretionary, Nondiscretionary and Noise Components of Loan Fair Values with William Beaver, Journal of Accounting Auditing and Finance, Winter 2003.

The Value-Relevance of Network Advantages: The Case of E-Commerce Firms with Suresh Kotha and Shivaram Rajgopal, Journal of Accounting Research, March 2003.
           
- Abstracted in the CFA Digest, August 2003

The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements with Thomas Linsmeier, Daniel Thornton and Michael Welker, The Accounting Review, April 2002.

Managerial Actions, Stock Returns, and Earnings: The Case of Business-to-Business Internet Firms with Suresh Kotha and Shivaram Rajgopal, Journal of Accounting Research, March 2002.
           
- Abstracted in the CFA Digest, November 2002

Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings with Jim Jiambalvo and Shivaram Rajgopal, Contemporary Accounting Research, Spring 2002.

Value-Relevance of Banks’ Derivatives Disclosures Journal of Accounting

and Economics, August-December 1996.

 

Financial Benefits from JIT Adoption: Effects of Customer Concentration and Cost Structure with Ramji Balakrishnan and Thomas Linsmeier,

The Accounting Review, April 1996.

 

Discussions

Discussion of Corporate Disclosure Practices, Institutional Investors and

Stock Return Volatility Journal of Accounting Research Supplement 2001.

 

Are 20-F Reconciliations between IAS and US-GAAP Value-Relevant? A discussion Journal of Accounting and Economics, January 1999.

 

Comment Letters
AAA Financial Accounting Standards Committee

Comments on the FASB’s Proposals on Consolidating Special-Purpose

Entities and Related Standard Setting Issue Accounting Horizons, June 2003. 

 

Commentary on the IASB’s Exposure Draft on Business Combinations

Accounting Horizons, March 2004. 

 

Evaluation of the IASB’s Proposed Accounting and Disclosure Requirements

for Share-Based Payment Accounting Horizons, March 2004.

 

Response to FASB Exposure Draft: Accounting Changes and Error Corrections Accounting Horizons, December 2004.

 

Response to the FASB’s Exposure Draft on Share-Based Payment: An Amendment of FASB Statements No. 123 and No. 95 Accounting Horizons,

June 2005.

 

Response to the FASB’s Exposure Draft on Fair Value Measurements

Accounting Horizons, September 2005.