Faculty Directory

Anup Srivastava

Assistant Professor of Business Administration





Personal Website



PhD, Texas A&M University, 2008; MBA, University of Delhi, 1990; BTech, Indian Institute of Technology, 1988

Areas of Expertise

Accounting, capital markets


Anup Srivastavas joined Tuck School of Business in 2014. Previously, he was an assistant professor at Kellogg School of Management, Northwestern University.

Current Research Topics

  • Earnings quality
  • Management forecasts
  • CEO pay
  • Executive stock options
  • Accounting conservatism
  • Intangibles
  • Financial risks

Professional Activities

Academic positions

  • Tuck School of Business, 2014–present
  • Assistant Professor, Kellogg School of Management, Northwestern University, 2008–2014

Nonacademic positions

  • Secretary and Treasurer, Usha Communications Technology, 2000–03
  • Director of Finance, IndiaServer.com, 2000
  • Vice President, Aditya Birla Group, 1996–2000
  • Associate Vice President, ICICI Bank, 1990–96

Editorial positions

Ad Hoc Reviewer

  • Accounting Horizons
  • The Accounting Review
  • Contemporary Accounting Review
  • Financial Management
  • Journal of Accounting and Public Policy
  • Journal of Accounting Research

Working Papers

  • With S. Tse, “Why are New Cohorts of Listed Firms Riskier than Previous New-List Cohorts?
  • “Investments in Non-R&D Intangible Capital”
  • With L. Enache and L.A. Parbonetti, “Are All Independent Directors Created Equal? Do Their Professional Backgrounds Influence Firms’ Financial Disclosures? Evidence from Biotechnology Firms”
  • With H. Hong and J.B. Kim, “Divergence Between Voting and Cash Flow Rights, Information Opacity, and Mispricing of Dual-Class Equity Shares ”
  • With D. Aobdia and E. Wang, “The Role of Immigration in Large Public Accounting Firms”
  • With S. Tse, “Gains Conservatism–An Ignored Topic in Accounting Research”


  • Best Paper, Midwest AAA meeting, 2012
  • Lawrence Revsine Research Fellowship, Kellogg School of Management, 2011
  • Deloitte Fellowship for doctoral studies, 2006–2008
  • Mays Business School Dean’s Scholarship for Meritorious Performance, 2006
  • Regents’ Scholarship, Texas A&M University, 2004
  • National Talent Search Scholarship, Government of India, 1984–1990

Selected Publications

  • “Why Have Measures of Earnings Quality Changed Over Time?” Journal of Accounting and Economics, forthcoming
  • With S.V. Sunder and S. Tse, “Timely Loss Recognition and the Early Termination of Loss Making Projects,” China Journal of Accounting Research, forthcoming
  • “Do CEOs Possess any Extraordinary Ability? Can Those Abilities Justify Large CEO Pay?” Asia-Pacific Journal of Accounting & Economics, 20(4), 2013
  • With L. Rees and S. Tse, “Seemingly Opportunistic Management Earnings Guidance before Stock Option Grants: Does it Misrepresent Firms’ Underlying Performance?” Asia-Pacific Journal of Accounting & Economics, 2013
  • “Selling-Price Estimates in Revenue Recognition and Earnings Informativeness,” Review of Accounting Studies, 2013
  • With M.L. McAnally and C. Weaver, “Executive Stock Options, Missed Earnings Targets, and Earnings Management,” The Accounting Review, 83(1), 2008
  • With J. Efendi and E.P. Swanson, “Why do Corporate Managers Misstate Financial Statements? The Role of In-the-Money Options and Other Incentives,” Journal of Financial Economics, 85(3), 2007