Divya Anantharaman

Divya Anantharaman

Rutgers, The State University of New Jersey

H-index: 13

North America-United States

About Divya Anantharaman

Divya Anantharaman, With an exceptional h-index of 13 and a recent h-index of 11 (since 2020), a distinguished researcher at Rutgers, The State University of New Jersey, specializes in the field of Pensions, ESG Reporting, Executive Compensation, Corporate Governance, Auditors.

His recent articles reflect a diverse array of research interests and contributions to the field:

A Demotion in Disguise? The Real Effects of Relocating Pension Smoothing From Operating Income to Non-operating Income

The impact of governmental accounting standards on public-sector pension funding

So similar, yet so different: comparing the US GAAP and IFRS experience at eliciting greater transparency on pension asset disclosures

Artificial Intelligence and Financial Reporting Quality

Don’t settle for current GAAP: A critical assessment of pension liability measurement

Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities

Real effects from the mandated removal of pension expected return from operating income

Contrasting the information demands of equity-and debt-holders: Evidence from pension liabilities

Divya Anantharaman Information

University

Position

Rutgers Business School

Citations(all)

1011

Citations(since 2020)

578

Cited By

663

hIndex(all)

13

hIndex(since 2020)

11

i10Index(all)

16

i10Index(since 2020)

12

Email

University Profile Page

Rutgers, The State University of New Jersey

Google Scholar

View Google Scholar Profile

Divya Anantharaman Skills & Research Interests

Pensions

ESG Reporting

Executive Compensation

Corporate Governance

Auditors

Top articles of Divya Anantharaman

Title

Journal

Author(s)

Publication Date

A Demotion in Disguise? The Real Effects of Relocating Pension Smoothing From Operating Income to Non-operating Income

The Real Effects of Relocating Pension Smoothing From Operating Income to Non-operating Income (July 2, 2023)

Divya Anantharaman

Elizabeth Chuk

Saipriya Kamath

2023/7/2

The impact of governmental accounting standards on public-sector pension funding

Review of Accounting Studies

Divya Anantharaman

Elizabeth Chuk

2023/3/23

So similar, yet so different: comparing the US GAAP and IFRS experience at eliciting greater transparency on pension asset disclosures

Available at SSRN 3646842

Divya Anantharaman

Elizabeth Chuk

Tonni Shijun Xia

2023

Artificial Intelligence and Financial Reporting Quality

Available at SSRN 4625279

Divya Anantharaman

Andrea Rozario

Chanyuan Abigail Zhang

2023/11/7

Don’t settle for current GAAP: A critical assessment of pension liability measurement

Available at SSRN 4636505

Divya Anantharaman

Darren Henderson

2023/10/6

Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities

Review of Accounting Studies

Divya Anantharaman

Feng Gao

Hariom Manchiraju

2022/3

Real effects from the mandated removal of pension expected return from operating income

Divya Anantharaman

Elizabeth Chuk

Saipriya Kamath

2021

Contrasting the information demands of equity-and debt-holders: Evidence from pension liabilities

Journal of Accounting and Economics

Divya Anantharaman

Darren Henderson

2021/4/1

Trump’s tax cuts in 2017 helped decrease risks for pension plans

LSE Business Review

Divya Anantharaman

Saipriya Kamath

Shengnan Li

2021/3/17

The Tax Cut and Jobs Act (2017) as a driver of pension derisking: a comprehensive examination

Available at SSRN 3790854

Divya Anantharaman

Saipriya Kamath

Shengnan Li

2021/2/22

Location, location, location! Real effects from the mandated removal of pension expected return from operating income

Divya Anantharaman

Elizabeth Chuk

Saipriya Kamath

2021/2/19

Depositor characteristics and the performance of Islamic banks

Journal of accounting, auditing & finance

Amal AlAbbad

Divya Anantharaman

Suresh Govindaraj

2021/7

The Mix of Soft and Hard Information in ESG Reports and Impression Management

Divya Anantharaman

Disen Huang

Keyi Zhao

2021

What do we learn from ratings about corporate social responsibility (CSR)?

Columbia Business School Research Paper

Ruoke Yang

2021/6/30

Is a picture worth a thousand words? Image usage in CSR reports

Image Usage in CSR Reports (October 30, 2020)

Divya Anantharaman

Disen Huang

Keyi Zhao

2020/10/30

See List of Professors in Divya Anantharaman University(Rutgers, The State University of New Jersey)

Co-Authors

H-index: 30
Jeffrey Pittman

Jeffrey Pittman

Memorial University of Newfoundland

H-index: 16
Guojin Gong

Guojin Gong

University of Connecticut

H-index: 13
Vivian W. Fang

Vivian W. Fang

University of Minnesota-Twin Cities

H-index: 9
Elizabeth Chuk

Elizabeth Chuk

University of California, Irvine

H-index: 8
Yong Gyu Lee

Yong Gyu Lee

Seoul National University

H-index: 5
Darren Henderson

Darren Henderson

Wilfrid Laurier University

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