Siva Nathan
Associate Professor School of Accountancy- Education
- Ph.D., State University of New York at Buffalo
- MBA, University of Rochester
- B.Com., University of Bombay
- Specializations
- accounting numbers and their impact on the stock market
- financial analysts’ research reports
- financial accounting
- earnings management
- assurance of Environmental, Social and Governance (ESG) data
- Biography
Dr. Nathan’s teaching interest focuses on financial accounting. He has received the School of Accountancy Outstanding Junior Faculty Teaching Award (1998) and the Robinson College of Business, Top Professor Award, Cohort Master of Professional Accountancy (2018).
His research interests include studying the effects of accounting numbers on stock prices, financial analysts’ earnings forecasts and investment recommendations, earnings management, and the assurance of ESG information He has published articles in publications such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, European Financial Management, Financial Analysts Journal, and Issues in Accounting Education.
Dr. Nathan is a recipient of several research awards including the American Accounting Association Competitive Manuscript Award (1989), The Journal of Investing Award for Outstanding Paper (1996) and Best Paper Award, International Conference on Advancing Sustainable Futures (2023). He has been widely cited in the business press for his research on the behavior of financial analysts.
- Publications
- Avabruth, S., S. Nathan and P. Saravanan, “Share Pledging by Controlling Shareholders and Accounting Conservatism: Evidence from India.” Forthcoming (2024) at Meditari Accountancy Research.
- Shehata, N., S. Nathan, O. Farooq and K. Dahawy, “External Audit and Tax Evasion: Evidence from India.” Applied Economics, (2023), Volume 55, Issue 34, pp. 4023-4036.
- Rao, S., S. Nathan and N. Juma, “Choice and Impact of Sustainability Assurance Standards on Firm Value.” Corporate Ownership and Control (Winter 2022): Volume 19, Issue 2, pp. 127-142.
- Simion, S., E. Cavezzali, S. Nathan and U. Rigoni, “Market Discipline on Bank Bond Issues Through the Lens of a New Forward-Looking Measure of Loan Quality.” European Financial Management (November 2020): Volume 26, Number 5, pp. 1350-1384.
- Hsu, A., S. Liu and S. Nathan, “Corporate Organizational Structure, Tax Havens and Analyst Forecast Properties.” Asia-Pacific Journal of Accounting and Economics (2020): Volume 27, Issue 1, pp. 24-50.
- Farooq, O., N. Shehata and S. Nathan, “Dividend Policy and Informativeness of Reported Earnings: Evidence from the MENA Region.” International Review of Finance (2018): Volume 18, Issue 1, pp. 113-121
- Farooq, O., N. Shehata and S. Nathan, “Earnings Response Coefficient in the MENA Region.” Applied Economics Letters (2018): Volume 25, Issue 16, pp. 1147-1152