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Author

Anup Srivastava

ORCID: 0000-0001-5646-614X
Observed ORCID: 0000-0001-5646-614X
OpenAlex ID: A5062740001
Why do corporate managers misstate financial statements? The role of option compensation and other factors
2007 · Jap Efendi, Anup Srivastava, et al. · Journal of Financial Economics · 1,004
Why have measures of earnings quality changed over time?
2014 · Anup Srivastava · Journal of Accounting and Economics · 321
Executive Stock Options, Missed Earnings Targets, and Earnings Management
2008 · Mary Lea McAnally, Anup Srivastava, et al. · The Accounting Review · 185
Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence
2017 · Luminita Enache, Anup Srivastava · Management Science · 133
Improving the measures of real earnings management
2019 · Anup Srivastava · Review of Accounting Studies · 110
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Selling-price estimates in revenue recognition and the usefulness of financial statements
2013 · Anup Srivastava · Review of Accounting Studies · 56
Are Immigrants Complements or Substitutes? Evidence from the Audit Industry
2017 · Daniel Aobdia, Anup Srivastava, et al. · Management Science · 53
Explaining the Demise of Value Investing
2019 · Baruch Itamar Lev, Anup Srivastava · SSRN Electronic Journal · 37
A Better Estimate of Internally Generated Intangible Capital
2024 · Aneel Iqbal, Shiva Rajgopal, et al. · Management Science · 35
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives
2022 · Shivaram Rajgopal, Anup Srivastava, et al. · The Accounting Review · 29
Trivialization of the bottom line and losing relevance of losses
2023 · Anup Srivastava · Review of Accounting Studies · 25
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Lender Monitoring and the Efficacy of Managerial Risk-Taking Incentives
2020 · Hyun A. Hong, Ji Woo Ryou, et al. · The Accounting Review · 23
Timely loss recognition and termination of unprofitable projects
2015 · Anup Srivastava, Shyam Sunder, et al. · China Journal of Accounting Research · 19
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Financial Statement Comparability and Corporate Tax Strategy
2022 · Hyun A. Hong, Ji Woo Ryou, et al. · European Accounting Review · 17
Economic Substance Behind Texas Political Anti-ESG Sanctions
2025 · Shiva Rajgopal, Anup Srivastava, et al. · Management Science · 16
Strategy When Creative Destruction Accelerates
2016 · Vijay Govindarajan, Anup Srivastava · SSRN Electronic Journal · 14
The Review of Accounting Studies at Age 25: A Retrospective Using Bibliometric Analysis
2022 · H. Kent Baker, Satish Kumar, et al. · Review of Accounting Studies · 13
Changes in Big N auditors’ client selection and retention strategies over time
2020 · Daniel Aobdia, Luminita Enache, et al. · Review of Quantitative Finance and Accounting · 13
Reexamining dual-class stock
2018 · Vijay Govindarajan, Anup Srivastava · Business Horizons · 13
Why Are Successive Cohorts of Listed Firms Persistently Riskier?
2016 · Anup Srivastava, Senyo Y. Tse · European Financial Management · 13
Profitability and risk-return comparison across health care industries, evidence from publicly traded companies 2010–2019
2022 · Ge Bai, Shivaram Rajgopal, et al. · PLoS ONE · 12
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Selling-Price Estimates in Revenue Recognition and Earnings Informativeness
2007 · Anup Srivastava · SSRN Electronic Journal · 12
Labor Costs of Implementing New Accounting Standards
2022 · Luminita Enache, Zhongwei Huang, et al. · SSRN Electronic Journal · 10
Schumpeterian creative destruction and temporal changes in business models of US banks
2023 · Jairaj Gupta, Anup Srivastava, et al. · International Review of Financial Analysis · 9
The Contribution of Delayed Gain Recognition to Trends in Conservatism: A Re-Examination Using a New Approach to Measuring Accounting Conservatism
2007 · Anup Srivastava, Senyo Y. Tse · SSRN Electronic Journal · 9
Works count: 67
Citation count: 2,261
H-index: 15
I10-index: 23
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