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- Publications
- Influence
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
- H. Desai, C. Hogan, Michael S. Wilkins
- Business, Environmental Science
- 2004
PCT No. PCT/JP91/01020 Sec. 371 Date Jan. 3, 1992 Sec. 102(e) Date Jan. 3, 1992 PCT Filed Jul. 31, 1991 PCT Pub. No. WO92/02292 PCT Pub. Date Feb. 20, 1992.This invention relates to a flue gas… Expand
Firm performance and focus: long-run stock market performance following spinoffs
- H. Desai, P. C. Jain
- Business
- 1 October 1999
Abstract We examine whether an increase in focus is an explanation for the stock market gains associated with spinoffs. For a sample of 155 spinoffs between the years 1975 and 1991, we find that the… Expand
An Investigation of the Informational Role of Short Interest in the Nasdaq Market
- H. Desai, K. Ramesh, S. Thiagarajan, Bala Balachandran
- Economics
- 1 October 2002
This paper examines the relationship between the level of short interest and stock returns in the Nasdaq market from June 1988 through December 1994. We find that heavily shorted firms experience… Expand
Value-Glamour and Accruals Mispricing: One Anomaly or Two?
- H. Desai, S. Rajgopal, M. Venkatachalam
- Economics, Computer Science
- 2002
TLDR
Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs*: Earnings Quality and Information Asymmetry
- Nilabhra Bhattacharya, H. Desai, K. Venkataraman
- Economics
- 1 June 2013
Information asymmetry in financial markets relates to the idea that one party to a transaction has better information than the other. Since financial reporting involves the transmission of… Expand
Long-Run Common Stock Returns following Stock Splits and Reverse Splits
- H. Desai, P. C. Jain
- Economics
- 30 July 1997
The authors examine one-three-year performance of common stocks following 5,596 stock split and 76 reverse split announcements made during the period 1976-91. For stock splits, on average, the one-… Expand
Value-Glamour and Accruals Mispricing: One Anomaly or Two?
- H. Desai, S. Rajgopal, M. Venkatachalam
- Economics
- 1 April 2004
We investigate whether the accruals anomaly is a manifestation of the glamour stock phenomenon documented in the finance literature. Value (glamour) stocks, characterized by low (high) past sales… Expand
Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements
- H. Desai, S. Krishnamurthy, K. Venkataraman
- Economics
- 1 March 2006
We study the behavior of short sellers around earnings restatements. We find that short sellers accumulate positions in restating firms several months in advance of the restatement and subsequently… Expand
Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements
- H. Desai, S. Krishnamurthy, K. Venkataraman
- Business
- 1 March 2006
We study the behavior of short sellers around earnings restatements. We find that short sellers accumulate positions in restating firms several months in advance of the restatement and subsequently… Expand
An Analysis of the Recommendations of the “Superstar” Money Managers at Barron's Annual Roundtable
- H. Desai, P. C. Jain
- Economics
- 1 September 1995
The authors examine the performance of common stock recommendations made by prominent money managers at Barron's Annual Roundtable from 1968 to 1991. To avoid survivorship bias, they examine the… Expand