Shiva Sivaramakrishnan

Henry Gardiner Symonds Professor of Accounting

Shiva Sivaramakrishnan is the Henry Gardiner Symonds Professor in Accounting at the Jesse H. Jones Graduate School of Business, Rice University. He received his B. Tech in engineering from the Indian Institute of Technology, Madras, an MBA from Xavier Institute, Jamshedpur, India and a Ph.D. in accounting and information systems from the Kellogg Graduate School of Management at Northwestern University.

Shiva joined the Rice faculty in 2012. Prior to his current position, he has held tenured faculty positions at Carnegie Mellon University, Texas A&M University and the University of Houston. Most recently, he held the Peggy Pittman Eminent Scholar Chair at the Mays Business School, Texas A&M University. He has taught courses in management accounting and financial reporting at undergraduate and graduate levels and in MBA and Executive MBA programs, and has won awards for teaching excellence. He has a coauthored a popular text book on managerial accounting.

Shiva’s research interests span both management accounting and financial reporting areas. In management accounting, his research deals with issues relating to planning and control in organizations. In the financial reporting area, his research relates to the information intermediary role of financial analysts, voluntary disclosure, and earnings management. His work has appeared in premier journals in accounting, finance, management, and information systems and has been awarded for his contributions to management accounting. He is a member of the Editorial Advisory and Review Board of The Accounting Review, is a Senior Editor for the “Interface between POM and Accounting” subsection of the Production and Operations Management (POM) Journal.

 

Teaching Interests: 

-Management Accounting
-Financial Reporting
-Planning and Control in Organizations
-Role of Financial Analysts
-Voluntary Disclosure
-Earnings Management

Research Interests: 

-Management Accounting
-Financial Reporting
-Planning and Control in Organizations
-Role of Financial Analysts
-Voluntary Disclosure
-Earnings Management

Intellectual Contributions

Journal Article

Praveen Kumar, Nisan Langberg, Jacob Oded and K. Sivaramakrishnan. Voluntary Disclosure and Strategic Stock Repurchases (2017) Journal of Accounting and Economics, 63: 207-230.

Journal Article

Praveen Kumar, Nisan Langberg, and K. Sivaramakrishnan (2016). Voluntary Disclosure 3 with Informed Trading in the IPO Market. Journal of Accounting Research, 54: 1365- 1394.

Journal Article

Andrew Jackson, Brian Rountree, and K. Sivaramakrishnan. Earnings Comovements and Earnings Manipulation (2017). Review of Accounting Studies. Forthcoming.

Journal Article

Tong Lu and K. Sivaramakrishnan. Expensing versus Capitalization (2017). Contemporary Accounting Research. Forthcoming.

Journal Article

When do stock analysts find bond rating changes informative? Accounting and Business Research.

Journal Article

The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions. The Accounting Review, 88: 233-260.

Journal Article

Voluntary Disclosures, Corporate Control, and Investment. Journal of Accounting Research, 50: 1041-1076.

Journal Article

Product Costs as Decision Aids: An Analysis of Alternate Approaches (Part 1) Accounting Horizons, 26: 1- 20. (2012 Impact on Management Accounting Practice Award from American Accounting Association)

Journal Article

Product Costs as Decision Aids: An Analysis of Alternate Approaches (Part 2) Accounting Horizons, 26: 21-41. (2012 Impact on Management Accounting Practice Award from American Accounting Association)

Journal Article

Board Monitoring, Consulting, and Reward Structures. Contemporary Accounting Research, 29: 453-486.