Fundamental information analysis

B Lev, SR Thiagarajan - Journal of Accounting research, 1993 - JSTOR
Fundamental analysis is aimed at determining the value of corporate securities by a careful
examination of key value-drivers, such as earnings, risk, growth, and competitive position. In …

An investigation of the informational role of short interest in the Nasdaq market

H Desai, K Ramesh, SR Thiagarajan… - The Journal of …, 2002 - Wiley Online Library
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 …

Fair value disclosures by bank holding companies

EA Eccher, K Ramesh, SR Thiagarajan - Journal of accounting and …, 1996 - Elsevier
This paper examines the value relevance of fair value data disclosed under SFAS 107 by
banks for 1992 and 1993. Collectively, the evidence suggests differences between fair and …

Earnings preannouncement strategies

LC Soffer, SR Thiagarajan, BR Walther - Review of Accounting Studies, 2000 - Springer
We examine the disclosure strategies managers follow when theyd “preannounce” quarterly
earnings shortly before formal earnings announcements. We document that managers with …

Risk measurement and hedging: With and without derivatives

MA Petersen, SR Thiagarajan - Financial Management, 2000 - JSTOR
This paper examines a setting in which the derivatives strategies of two firms are known, but
completely different. One firm aggressively hedges its risk using derivatives. The other firm …

An empirical evaluation of the usefulness of non-GAAP accounting measures in the real estate investment trust industry

TD Fields, S Rangan, SR Thiagarajan - Review of Accounting Studies, 1998 - Springer
We conduct three sets of analyses to compare the usefulness of net income, based on
generally accepted accounting principals (GAAP), and the industry-advanced funds from …

Risk parity: Rewards, risks, and research opportunities

SR Thiagarajan, B Schachter - The Journal of Investing, 2011 - joi.pm-research.com
Mean–variance optimization has recently come under great criticism based on the poor
performance experienced by asset managers during the global financial crisis. In response, an …

Estimating the permanent component of accounting earnings using the unobservable components model: Implications for price-earnings research

K Ramesh, SR Thiagarajan - Journal of Accounting, Auditing …, 1993 - journals.sagepub.com
This study proposes the unobservable components (UC) model as a conceptually and
statistically superior approach to modeling the stochastic properties of accounting earnings. …

The effect of wholesale market deregulation on shareholder wealth in the electric power industry

…, J D'Souza, SR Thiagarajan - The Journal of Law and …, 2001 - journals.uchicago.edu
This paper analyzes electric utility stock price reactions to events preceding the passage of
the Energy Policy Act of 1992, a development that precipitated the onset of competition in the …

Risk measurement and hedging

MA Petersen, SR Thiagarajan - Available at SSRN 39783, 1997 - papers.ssrn.com
s derivative strategies are known and asks how well we can measure the effect of their hedging
program on the firm’s … In fact, we find American Barrick’s (the hedged firm’s) equity is only …