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Lakshmanan Shivakumar

Lakshmanan Shivakumar

D-Index & Metrics

Business and Management

D-Index
35
Citations
16076
World Ranking
2126
National Ranking
334

Economics and Finance

D-Index
35
Citations
16076
World Ranking
2851
National Ranking
337

Overview

Lakshmanan Shivakumar is affiliated with the London Business School in the United Kingdom. Their research contributions span multiple areas within business, management, and accounting, with a notable focus on economics, econometrics, and finance. The scientist's work is primarily situated in the fields of Accounting and Finance, with additional investigations in Strategy and Management as well as Economics and Econometrics.

Their principal research topics cover:

  • Auditing, Earnings Management, Governance
  • Corporate Finance and Governance
  • Financial Markets and Investment Strategies
  • Corporate Taxation and Avoidance
  • Financial Reporting and Valuation Research
  • Capital Investment and Risk Analysis
  • Fiscal Policy and Economic Growth

Shivakumar's recent peer-reviewed publications include:

  • "Analysts' estimates of the cost of equity capital" (2020), Journal of Accounting and Economics
  • "Analysts' Estimates of the Cost of Equity Capital" (2020), SSRN Electronic Journal
  • "Are CEOs Rewarded for Luck? Evidence from Corporate Tax Windfalls" (2025), The Journal of Finance
  • "Shareholder Voting: A Complementary Mechanism to Mandatory Disclosure Regulation" (2020), SSRN Electronic Journal
  • "Are CEOs Rewarded for Luck? Evidence from Corporate Tax Windfalls" (2022), SSRN Electronic Journal

Their work appears frequently in the following publication venues:

  • SSRN Electronic Journal
  • Journal of Accounting and Economics
  • The Journal of Finance

Frequent collaborators in Shivakumar's research include:

  • Karthik Balakrishnan
  • Peeyush Taori
  • Martina Andreani
  • Atif Ellahie
  • Tathagat Mukhopadhyay

The scientist's publication record comprises 14 works classified under Business, Management and Accounting and 4 under Economics, Econometrics and Finance. Their subfields of study are largely concentrated on Accounting (12 publications) and Finance (3 publications), with some contributions to Strategy and Management as well as Economics and Econometrics.

Best Publications

  • EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS

    Ray Ball;Lakshmanan Shivakumar

  • Momentum, Business Cycle, and Time-varying Expected Returns

    Tarun Chordia;Lakshmanan Shivakumar

  • The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

    Ray Ball;Lakshmanan Shivakumar

  • Earnings quality at initial public offerings

    Ray Ball;Lakshmanan Shivakumar

  • Self-Selection of Auditors and Audit Pricing in Private Firms

    Paul K. Chaney;Debra C. Jeter;Lakshmanan Shivakumar

  • Do firms mislead investors by overstating earnings before seasoned equity offerings

    Lakshmanan Shivakumar

  • Earnings and price momentum

    Tarun Chordia;Lakshmanan Shivakumar

  • A review of the IFRS adoption literature

    Emmanuel T. De George;Xi Li;Xi Li;Lakshmanan Shivakumar

  • Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis ☆

    Ray Ball;Sudarshan Jayaraman;Lakshmanan Shivakumar

  • How Much New Information Is There in Earnings

    Ray Ball;Lakshmanan Shivakumar

  • CROSS-SECTIONAL ESTIMATION OF ABNORMAL ACCRUALS USING QUARTERLY AND ANNUAL DATA: Effectiveness in Detecting Event-Specific Earnings Management

    Debra C. Jeter;Lakshmanan Shivakumar

  • Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

    Ray Ball;Xi Li;Lakshmanan Shivakumar

  • Liquidity and the Post-Earnings- Announcement Drift

    Tarun Chordia;Amit Goyal;Gil Sadka;Ronnie Sadka

  • The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

    Ray Ball;Lakshmanan Shivakumar

  • Earnings Quality in U.K. Private Firms

    Ray Ball;Lakshmanan Shivakumar

  • Inflation Illusion and Post-Earnings-Announcement Drift

    Tarun Chordia;Lakshmanan Shivakumar

  • The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis

    Lakshmanan Shivakumar;Oktay Urcan;Florin P. Vasvari;Li Zhang

  • The role of financial reporting in debt contracting and in stewardship

    Lakshmanan Shivakumar

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

    Ray Ball;Sudarshan Jayaraman;Lakshmanan Shivakumar

  • Target’s earnings quality and bidders’ takeover decisions

    Kartik Raman;Lakshmanan Shivakumar;Ane Tamayo

  • Earnings Quality at Initial Public Offerings

    Ray Ball;Lakshmanan Shivakumar

  • Liquidity and the Post-Earnings-Announcement Drift

    Tarun Chordia;Ronnie Sadka;Amit Goyal;Gil Sadka

Frequent Co-Authors

Ray Ball
Ray Ball University of Chicago
Tarun Chordia
Tarun Chordia Emory University
Avanidhar Subrahmanyam
Avanidhar Subrahmanyam University of California, Los Angeles
Terry J. Shevlin
Terry J. Shevlin University of California, Irvine
Ronald W. Masulis
Ronald W. Masulis University of New South Wales
Shivaram Rajgopal
Shivaram Rajgopal Columbia University
Peter F. Pope
Peter F. Pope Bocconi University
Scott A. Richardson
Scott A. Richardson London Business School

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