Anup Srivastava
Anup Srivastava

ACCOUNTING INFORMATION & MANAGEMENT
Assistant Professor of Accounting Information & Management

Print Overview

Anup Srivastava is a Donald P. Jacobs Scholar in Accounting Information and Management. He earned his PhD in Accounting from Texas A&M University, MBA from Delhi University, and BTech from IIT Delhi. Anup’s research focuses on the financial reporting area. His current research interests include revenue recognition, accounting conservatism, disclosures, and executive compensation.

Prior to joining academia, Anup worked for over 12 years in accounting, finance, and business strategy functions, at ICICI Bank (second largest bank in India), Aditya Birla group (large industrial conglomerate based in South and South-East Asia), Indiaserver.com (an internet startup), and Usha Communications (a telecom software firm). Anup has worked in Mumbai (India), London (U.K.), and both east-coast and west-coast cities of the United States. While working in India, he was credited with spearheading two large cross-border M&A transactions and co-authoring India’s corporate governance code.

Print Vita
Education
Ph.D., 2008, Accounting, Mays Business School, Texas A&M university
MBA, 1990, Finance, Faculty of Management Studies, University of Delhi
B.Tech, 1988, Mechanical Engineering, Indian Institute of Technology

Academic Positions
Assistant Professor, Accounting Information & Management Department, Kellogg School of Management, Northwestern University, 2008-present

Other Professional Experience
Secretary and Treasurer, Usha Communications Technology, 2000-2003
Director (Finance), IndiaServer.com, 2000-2000
Vice President, Aditya Birla Group, 1996-2000
Associate Vice President, ICICI Bank, 1990-1996

Grants and Awards
Lawrence Revsine Research Fellowship, Kellogg School of Management
Doctoral Consortium Fellow, American Accounting Association, 2006
Dean's Scholarship for Meritorious Performance, Mays Business School
Regents' Scholarship , Texas A&M University -2003-2008
Deloitte Foundation Doctoral Fellowship, Deloitte Foundation
Dean's Award for Excellence in Teaching, Mays Business School
Dean's Award for Excellence in Research, Mays Business School
National Talent Search Scholarship, Government of India

Conference Presentations
Center for Accounting and Research Conference
Journal of Accounting & Economics Conference
Journal of Accounting Research Conference
Contemporary Accounting Research Conference
Annual Meetings of The American Accounting Association
Mid-year meetings of The Financial Accounting Research Section
Mid-year Meetings of The Management Accounting Section
Lone Star Conference
Conference on Financial Economics and Accounting
Invited Presentation at University of Arizona
Invited Presentation at University of Chicago
Invited Presentation at Duke University
Invited Presentation, Florida Atlantic University
Hong Kong University of Science and Technology , Accounting Symposium
Invited Presentation at University of Illinois (Chicago)
Invited Presentation at Indian School of Business (India)
Invited Presentation at Michigan State University
Invited Presentation, Nanyang Technological University (Singapore)
Invited Presentation at New York University
Invited Presentation at University of North Carolina
Invited Participant , New York University Summer Camp
Invited Presentation at Northwestern University
Invited Presentation at Notre Dame University
Penn State Accounting Conference
Invited Presentation at Pennsylvania State University
Invited Presentation at Texas A&M University
Invited Presentation at University of Texas (Austin)
Invited Presentation, Tilburg University

 
Print Research
Research Interests
Management, executive compensation, accounting conservatism, revenue recognition

Articles
Srivastava, Anup. Forthcoming. Seemingly opportunistic management earnings guidance before stock option grants: does it misrepresent firms' underlying performance?. Asia-Pacific Journal of Accounting & Economics.
Srivastava, Anup. Forthcoming. Selling-price estimates in revenue recognition and earnings informativeness. Review of Accounting Studies.
Srivastava, Anup. Forthcoming. Why have the measures of earnings quality changed over time?. Journal of Accounting and Economics.
Srivastava, Anup. 2013. Do CEOs possess any extraordinary ability? Can those abilities justify large CEO pay?. Asia-Pacific Journal of Accounting & Economics. 20(4): 349-384.
McAnally, Mary Lea, Anup Srivastava and Connie Weaver. 2008. Executive stock options, missed earnings targets and earnings management. The Accounting Review. 83(1): 185-216.
Efendi, Jap, Anup Srivastava and Edward P. Swanson. 2007. Why do corporate managers misstate financial statements? The role of in-the-money options and other incentives. Journal of Financial Economics. 85(3): 667-708.
Working Papers
Srivastava, Anup. 2014. Are all independent directors created equal? Do there professional backgrounds influence firms financial disclosures.
Srivastava, AnupDaniel Aobdia and Erqiu Wang. 2014. The Role of Immigration in Large Public Accounting Firms.
Srivastava, Anup. 2013. Why are new cohorts of listed firms riskier than previous new-list cohorts?.
Srivastava, Anup, J Hong and J B Kim. 2013. Divergence between voting and cash flow rights, information opacity, and mispricing of dual-class equity shares..
Srivastava, Anup. 2012. Investments in Non-R&D Intangible Capital.
Srivastava, Anup and Senyo Tse. 2011. Gains Conservatism – An ignored topic in accounting research.

 
Print Teaching
Teaching Interests
Financial accounting, financial statements analysis
Full-Time / Part-Time MBA
Accounting For Decision Making (ACCT-430-0)

This course counts toward the following majors: Accounting.

This course acquaints students with the process used to construct and understand the financial reports of organizations. The objective is to understand the decisions that must be made in the financial reporting process and to develop the ability to evaluate and use accounting data. Emphasis is placed on understanding the breadth of accounting measurement practices and on being able to make the adjustments necessary for careful analysis. The course highlights the linkages between accounting information and management planning, and decision making and control.

Accounting for Decision Making (ACCT-438-B)
This course is a condensed version of ACCT-430 (Accounting for Decision Making) for One-Year students. See ACCT-430 course description for more details.

Securities Analysis (FINC-463-0)

This course counts toward the following majors: Accounting, Finance.

This course focuses on the valuation of publicly traded equity securities. The tools and techniques include fundamental analysis ("bottoms-up," firm-level, business and financial analysis), preparation of pro forma financial statements, estimation of free cash flows and application of valuation models. The firm's financial statement data constitute a major input to the valuation process. We use cases to illustrate and apply these techniques in several different settings, although this is not a "case course." The goal of the course is to provide students with a strong theoretical and applied understanding of the valuation of equity securities.