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Internship opportunities:  None.

Neerav Nagar

Associate Professor, Finance and Accounting


Educational Qualifications

  • PhD (Accounting) - IIM Calcutta, 2014
  • MBA (Finance) - Indira Institute of Management, Pune, 2005
  • DBF - ICFAI University, Hyderabad, 2004
  • B.Com (Honors, Accounting) - Jai Narain Vyas University, Jodhpur, 2003

Academic Affiliation

  • Associate Professor (Finance & Accounting) at IIM Ahmedabad (November 2019-Present)
  • Assistant Professor (Finance & Accounting) at IIM Ahmedabad (January 2014-November 2019)
  • Assistant Professor (Finance & Accounting) at IIM Trichy (September 2013 - January 2014)
  • Lecturer (Finance) at St. Francis Institute of Management and Research, Mumbai (July 2006 - May 2008)
  • Lecturer (Finance) at Aravali Institute of Management, Jodhpur (March 2006 - May 2006)
  • Lecturer (Finance) at Alard Institute of Management Sciences, Pune (August 2005 - January 2006)

Professional Affiliation

Member, International Association for Accounting Education and Research


Area Of Research

Financial Reporting Quality and Disclosures, Corporate governance, Executive Compensation


Current Research

Working papers

  • "Does financial reporting quality vary across firm cycle," with Gopal Krishnan and Emma-Riikka Myllymaki (Available at SSRN)
  • "Firm Life Cycle and Real-Activity Based Earnings Management," with Suresh Radhakrishnan (Available at SSRN)




  • 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)

Publications/ Articles/ Cases


Articles in journals

"Does Financial Reporting Quality Vary Across Firm Life Cycle?," with Emma-Riikka Myllymäki and Gopal Krishnan (Accepted, 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 (Conditionally accepted, Journal of International Accounting, Auditing and Taxation: Special Issue on Accounting in IndiaABDC Rating 'B')
"Gross Profit Manipulation through Classification Shifting," with Sakina H. Poonawala (2019, Journal of Business Researchavailable hereABDC Rating 'A')

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


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


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


"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, available here, ABDC Rating 'A')

"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, available here, ABDC Rating 'A')

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

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


Articles in newspapers

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


Awards & Honors

Year 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


Staging Enabled