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Faculty & Research

Faculty & Research

Neerav Nagar

Biography

Neerav Nagar is a Fellow of IIM Calcutta. His teaching and research interests lie in the areas of financial accounting, financial statement analysis, corporate governance and earnings manipulation. His research work has been published in leading journals like Journal of Business Finance and Accounting, Corporate Governance: An International Review, Journal of Accounting, Auditing and Finance, Journal of Business Research and Journal of Contemporary Accounting and Economics. 

Area

Primary Area : Finance and Accounting

Contact

Email : neeravn@iima.ac.in

Phone : +91-79-7152 4897

Secretary : Hena Nair

Phone : +91-79-7152 7914

Website : Personal Website

Education

PhD, Accounting, IIM Calcutta, 2014

MBA, Finance, Indira Institute of Management (University of Pune), 2005

DBF, Finance, ICFAI University (Hyderabad) , 2004

B.Com (Honors), Accounting, Jai Narain Vyas University (Jodhpur), 2003

Teaching

  • Financial Reporting and Analysis (PGP, ePGP and PGPX)
  • Seminar Course in Empirical Accounting Research (PhD)
  • Accounting Research (FDP)
  • Financial Statement Analysis (ePGP, ExEd and FDP)
  • Corporate Governance (PGP and ePGP)
  • Accounting Analytics (ePGD-ABA)
  • Personal and Corporate Ethics (PGP)

Research Area

Financial Reporting Quality and Disclosures, Corporate governance, Executive Compensation

Academic Experience

Associate Professor (Finance & Accounting), IIM Ahmedabad, November 2019-Present

Assistant Professor (Finance & Accounting), IIM Ahmedabad, January 2014-November 2019

Assistant Professor (Finance & Accounting), IIM Trichy, September 2013-January 2014

Professional Experience

Member, European Accounting Association

Journals

"Internal Corporate Governance and Cash Flow Manipulation," with Mehul Raithatha (2022, International Journal of Emerging Markets, ABDC Rating 'B')

“Does financial reporting quality vary across firm life cycle?,” with Emma-Riikka Myllymäki and Gopal Krishnan (2021, Journal of Business Finance and Accounting, ABDC Rating 'A*')

"Do Big 4 Auditors Limit Classification Shifting? Evidence from India," with Naman Desai and Joshy Jacob (2021, Journal of International Accounting, Auditing and Taxation: Special Issue on Accounting in India, ABDC Rating 'B')

"Gross Profit Manipulation through Classification Shifting," with Sakina H. Poonawala (2019, Journal of Business Research, ABDC Rating 'A')

"Stewardship Value of Income Statement Classifications: An Empirical Examination," with Avinash Arya (2018, Journal of Accounting, Auditing and Finance, ABDC Rating 'A')

"Classification Shifting: Impact of Firm Life Cycle," with Kaustav Sen (2017, Journal of Financial Reporting and Accounting, ABDC Rating 'C')

"Do financially distressed firms misclassify core expenses?," with Kaustav Sen (2017, Accounting Research Journal, ABDC Rating 'B')

"Does good corporate governance constrain cash flow manipulation? Evidence from India," with Mehul Raithatha (2016, Managerial Finance, ABDC Rating 'B')

"Earnings management in India: Managers' fixation on operating profits," with Kaustav Sen (2016, Journal of International Accounting, Auditing and Taxation, ABDC Rating 'B')

"How does regulation affect the relation between family control and reported cash flows? Comparative evidence from India and the United States," with Kaustav Sen (2016, Corporate Governance: An International Review, ABDC Rating 'A')

"Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India," with Naman Desai (2016, Journal of Contemporary Accounting and Economics, ABDC Rating 'A')

Read More

Media Mentions

"Classification shifting and the Big Four auditors," with Prof Naman Desai and Prof Joshy Jacob (27th December 2016, Live Mint)

"What is suddenly sending shivers down the spines of 350,000 CAs?," (17th May 2024, The Ken)

"Accounting education must break the silo in Commerce stream," with Prof. Prashant Das (29th July 2024, Education Times)

Awards & Honors

2017 - American Accounting Association Financial Accounting and Reporting Section (FARS) Midyear Meeting Research Scholarship

2013 - American Accounting Association Ohio Region Meeting Best Paper Award

IIMA