- Canada Research Chair in Accounting - Decision-Making and Capital Markets
- Professor
Anup Srivastava joined the Haskayne School of Business in July 2018. Previously, he worked at as an assistant professor at Kellogg School of Management (Northwestern University) and Tuck School of Business (Dartmouth College) which he left as an associate professor.
In October 2018, Anup became Haskayne's first Canada Research Chair awarded by the Government of Canada.
Anup holds a BTech in Mechanical Engineering from the Indian Institute of Technology Delhi (1984-88), MBA in Finance from the University of Delhi (1988-90), and PhD in Accounting from Texas A&M University (2003-2008).
Anup brings vast corporate experience of almost fourteen years. He has worked as a banker, consultant, and corporate executive in the East and West Coast cities of the United States and India. He has worked at billion-dollar conglomerates as well as cash-strapped startups.
Anup is one of the foremost researchers on the changing economics of listed companies. He examines how knowledge-based companies, such as Facebook, Alphabet, and Microsoft, supplant asset- and infrastructure-intensive companies, such as Walmart, General Motors, and Exxon-Mobil, in capital creation and employment generation.
Anup has published in elite scholarly journals, such as Management Science, Accounting Review, Journal of Accounting and Economics, Journal of Financial Economics, and Review of Accounting Studies. Two of his papers are typically included in the curricula of top PhD programs in accounting. One of them is listed in the Hall of Fame of the Journal of Financial Economics, and is one of the most cited papers in the field of accounting and finance.
Anup has also published more than 40 articles in Harvard Business Review and California Management Review on digital companies.
Anup has been interviewed or quoted by leading media outlets, such as Bloomberg, Financial Times, BBC, New York Times, Wall Street Journal, Economist Intelligence Unit, National Public Radio, Forbes, Chicago Tribune, Barrons, and Reuters.
Anup has presented his work in seminar format at about 50 of the world’s top universities, in 10 different countries.
Anup is deputy editor-in-chief for Management and Business Review and an Editorial board member for Contemporary Accounting Research. Anup is the "Main Faculty Advisor" to The Haskayne Report, a journal started by the Haskayne students. He is a Member of the Academic Advisory Committee of AcSB (Accounting Standards Board of Canada).
Top-tier Journals
1. Rajgopal, S., A. Srivastava, and R. Zhao. 2023. Do digital technology firms earn excess profits? Conditionally accepted at The Accounting Review.
2. Baker, K. H., S. Kumar, N. Pandey, and A. Srivastava. 2022. The Review of Accounting Studies at age 25: A retrospective using bibliometric analysis. Forthcoming, The Review of Accounting Studies.
3. Hong, H., J. W. Ryou, and A. Srivastava. 2020. Lender Monitoring and the Efficacy of Managerial Risk-Taking Incentives. Accounting Review. 96 (4): 315–339
4. Srivastava, A. 2019. Improving the measures of real earnings management. Review of Accounting Studies. 24 (4): 1277–1316.
5. Enache, L. and A. Srivastava. 2018. Should intangible investments be reported separately or commingled with operating expenses? New evidence. Management Science 64(7): 3446–3468.
6. Aobdia, D., A. Srivastava, and E. Wang. 2018. Are immigrants complements or substitutes? Evidence from the audit industry. Management Science 64(5): 1997–2012.
7. Srivastava, A. 2014. Why have measures of earnings quality changed over time? Journal of Accounting and Economics. 57:196–217.
8. Srivastava, A. 2014. Selling-price estimates in revenue recognition and earnings informativeness. Review of Accounting Studies. 19:661–697.
9. McAnally, M. L., A. Srivastava, and C. Weaver. 2008. Executive stock options, missed earnings targets and earnings management. The Accounting Review. 83(1): 185–216.
10. Efendi, J, A. Srivastava, and E. P. Swanson. 2007. Why do corporate managers misstate financial statements? The role of in-the-money options and other incentives. Journal of Financial Economics. 85(3): 667–708.
Top-Tier Practitioner Journals
What Zomato’s $12 Billion IPO Says About Tech Companies Today. Harvard Business Review (August, 2021). With V. Govindarajan.
What the edX Acquisition Means for the Future of Higher Education. Harvard Business Review (July, 2021). With V. Govindarajan and L. Enache.
Resist Old Routines When Returning to the Office. Harvard Business Review (May, 2021) With V. Govindarajan, T. Grisold, and A. Klammer
Mind the GAAP? Harvard Business Review (May, 2021). With V. Govindarajan and R. Zhao.
Should Midsize Companies Play Offense or Defense in a Downturn? Harvard Business Review (March, 2021). With V. Govindarajan and A. Iqbal.
The U.S. Economy Is Leaving Midsize Companies Behind. Harvard Business Review (February, 2021). With V. Govindarajan and L. Enache.
The Uncertainty of Middle Management Jobs - And How to Stay Relevant? California Management Review (January, 2021) With V. Govindarajan and N. Sikka.
U.S. Financial Reporting Is Stuck in the 20th Century. Harvard Business Review (December, 2020). With V. Govindarajan, S. Rajgopal, and L. Enache.
Do Digital Technology Firms Earn Excess Profits? California Management Review (November 2020) With S. Rajgopal and R. Zhao.
COVID-Imposed Opportunity to Selectively Unlearn Past Practices. California Management Review (October 2020) With V. Govindarajan, T. Grisold, and A. Klammer.
Tech Giants, Taxes, and a Looming Global Trade War. Harvard Business Review (August, 2020). With V. Govindarajan, H. Warsame, and L. Enache.
Private Sector. Don’t Just Stand There, Do Something BIG! California Management Review (August 2020) With P. Danos and V. Govindarajan.
Post-Pandemic Strategy for U.S. Higher Ed. Harvard Business Review (March, 2020). With V. Govindarajan.
Doubling Down on Double Sandwich Tax Schemes. California Management Review (March, 2020). With H. Warsame, and L. Enache.
What the Shift to Virtual Learning Could Mean for the Future of Higher Ed. Harvard Business Review (March, 2020). With V. Govindarajan.
Is Technology Subsuming Marketing? Harvard Business Review (February, 2020). With S. Rajgopal.
We Are Nowhere Near Stakeholder Capitalism. Harvard Business Review (January, 2020). With V. Govindarajan.
Understanding India’s Chilly Reception of Jeff Bezos. Harvard Business Review (January, 2020). With V. Govindarajan, and L. Enache.
How India Plans to Protect Consumer Data. Harvard Business Review (December, 2019). With V. Govindarajan, and L. Enache.
Midsize Companies Are Growing, But Struggling to Earn Profits. Harvard Business Review (August, 2019). With V. Govindarajan and L. Enache.
No, WeWork Isn’t a Tech Company. Here’s Why That Matters. Harvard Business Review (August, 2019). With V. Govindarajan.
The Gap Between Large and Small Companies Is Growing. Why? Harvard Business Review (August, 2019). With V. Govindarajan, B. Lev, and L. Enache.
The problem with France’s plan to tax digital companies. Harvard Business Review (July, 2019). With V. Govindarajan, H. Warsame, and L. Enache.
R&D spending has dramatically surpassed advertising spending. Harvard Business Review (May, 2019). With V. Govindarajan, S. Rajgopal, and Y. Wang.
It’s time to stop treating R&D as a discretionary expenditure. Harvard Business Review (January, 2019). With V. Govindarajan, S. Rajgopal, and L. Enache.
Should dual-class shares be banned? Harvard Business Review (December, 2018). With V. Govindarajan, S. Rajgopal, and L. Enache.
Should everyone be allowed to invest in private tech companies?. Harvard Business Review (October, 2018). With V. Govindarajan, S. Rajgopal, and L. Enache.
Why we shouldn’t worry about the declining number of public companies. Harvard Business Review (August, 2018). With V. Govindarajan, S. Rajgopal, and L. Enache.
A blueprint for digital companies’ financial reporting. Harvard Business Review (August, 2018). With V. Govindarajan and S. Rajgopal.
Why financial statements don’t work for digital companies. Harvard Business Review (February, 2018). With V. Govindarajan and S. Rajgopal.
The scary truth about corporate survival. Harvard Business Review (December 2016): 24−25. Based on work by V. Govindarajan and A. Srivastava.
Other peer-reviewed journals
1. Lev, B, and A. Srivastava. 2020. Explaining the Recent Failure of Value Investing. Forthcoming, Critical Finance Review
2. Hong, H., J. W. Ryou, and A. Srivastava. 2021. Financial Statement Comparability and Corporate Tax Strategy. Forthcoming, European Accounting Review.
3. Aobdia, D., L. Enache, and A. Srivastava. 2020. Changes in Big N auditors’ client selection and retention strategies over Time: a reexamination. Forthcoming, Review of Quantitative Finance and Accounting
4. Harvest now or invest further—the dilemma reexamined. With V. Govindarajan, V., Sood, L. Enache, and B. K. Mishra. Management and Business Review. (2020): 1(1): 79‒83..
5. Enache, L., A. Parbonetti, and A. Srivastava. 2019. Are all outside directors created equal with respect to firm disclosure policy? Review of Quantitative Finance and Accounting 55:541–577(2020)
6. Govindarajan, V. and A. Srivastava. 2018. Reexamining dual-class stock. Business Horizons 61: 461–466
7. Srivastava, A. and S. Tse. 2016. Why are successive cohorts of listed firms persistently riskier? European Financial Management Journal 22(5): 957–1000.
8. Srivastava, A., S. V. Sunder, and S. Tse. 2015. Timely loss recognition and the early termination of loss making projects. China Journal of Accounting Research 8(3): 147–167.
9. Rees, L., A. Srivastava, and S. Tse. 2014. Seemingly opportunistic management earnings guidance before stock option grants: does it misrepresent firms’ underlying performance? Asia-Pacific Journal of Accounting & Economics 21(2): 107–133.
10. Srivastava, A. 2013. Do CEOs possess any extraordinary ability? Can those abilities justify large CEO pay? Asia-Pacific Journal of Accounting & Economics 20(4): 349–384.
1. "Introductory Financial Accoonting" at the Haskayne School of Business, University of Calgary (Core for undergraduate students.)
2. “Financial reporting and statement analysis” and “Financial statement interpretation and analysis” at the Tuck School of Business, Dartmouth College. (Elective for MBA students.)
3. “Introductory course in financial accounting” at Dartmouth College. (Undergraduate students)
4. “Securities analysis” at the Kellogg School of Management, Northwestern University. (Elective for MBA students.)
5. “Accounting for decision making” at the Kellogg School of Management, Northwestern University. (Core for MBA students.)
6. “Introductory course in financial accounting” at Mays Business School, Texas A&M University. (Undergraduate students.)
University of Amsterdam (Netherlands), Alexandru Ioan Cuza University (Romania), Auckland University of Technology (New Zealand), Bentley University, University of Arizona, Boston University, University of Baltimore, Baruch (City University of New York); University of Calgary (Canada), University of California (Riverside), University of Chicago, City University (Hong Kong), Concordia University, Deakin University (Australia), Duke University, Florida Atlantic University, Florida State University, Hong Kong University of Science and Technology (Hong Kong), University of Houston, University of Illinois (Chicago), Indian School of Business (India), Koç University (Turkey), University of Maryland, University of Melbourne (Australia), Michigan State University, Nanyang Technological University (Singapore), University of Nebraska (Lincoln), University of New Hampshire, University of North Carolina, New York University, Northwestern University, Notre Dame University, University of Oklahoma, University of Ottawa (Canada), University of Pennsylvania, Padua University (Italy), Pennsylvania State University, University of Texas (Austin), University of Texas (Dallas), Texas A&M University, Tilburg University (Holland), University of Toronto (Canada), Tuck (Dartmouth), Victoria University (New Zealand), Virginia Tech, and George Washington University.
The Journal of Accounting and Economics (2008, 2009, 2010), Journal of Accounting Research (2010, 2011), Contemporary Accounting Research (2011), Center for Accounting and Research (2010, 2011, 2013), Lone Star Conference (2006 and 2007), Penn State Accounting Conference (2011, 2016), Hong Kong University of Science and Technology Accounting Symposium (2012), New York University Summer Camp (2013), Telfer Annual Conference on Accounting and Finance (2017), Temple University Accounting Conference (2013, 2016), Texas A&M conference (2011 and 2015), Tuck Accounting Conference (2015, 2016), Toronto Accounting Conference (2013), Indian School of Business (2011, 2013, 2015), University of Houston Accounting Research Symposium (2014), European Financial Management Association (2015, 2016, 2017), Canadian Accounting Association (2016, 2017), Northern Finance Association (2017), Conference on Financial Economics and Accounting (2007, 2015, 2016, and 2018), Columbia University Conference (2017), Harvard Business School’s IMO Conference (2018), University of Alberta Conference (2018) as a presenter, discussant, or as an invited participant.
CTV News: Elon Musk’s acquisition of Twitter.
Panel Discussion: CPA Ontario Centre for Public Policy & Innovation in Accounting Webinar 2021. International Conversation on Sustainability Reporting
Presentation at Professional Accounting Centre, University of Toronto. The evolution of knowledge economy and declining relevance of financial statements.
Haskayne Hour: COVID-19’s Impact on Workforce: What to Think About Now
Global Insight: Korean TV: Digital tax war amid COVID-19 pandemic?
Global Insight: Korean TV: Is Korean Air turning into a monopoly
Global Insight: Korean TV: World running out of game consoles, cars amid semiconductor shortage
Chartered Association of Business Schools (UK): Post-pandemic strategy for higher education
Online Seminar: Value of Internally Generated Intangible Capital
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