K. Ramesh
Departments
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- Professor
- Plante & Moran Faculty Fellow
Contact
Courses
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ACC 852: Corporate Governance and Accounting Control
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ACC 915: Theories and Research Methods in Accounting
Research interests & areas of expertise
Financial reporting; capital markets; and corporate governance
Bio
Dr. Ramesh has previously served on the faculties of the business schools at Northwestern University, the University of Rochester and Pennsylvania State University. His research has examined the role of accounting and non-accounting information in business valuation, the strategic aspects of financial performance evaluation, and accounting disclosures by financial institutions. In the banking industry, Dr. Ramesh has studied the valuation implications of fair value disclosures, the determinants of banks’ choice of accounting methods, and design of credit agreements. His current research focuses on corporate governance, fair value accounting, earnings and disclosure management. Dr. Ramesh was a member of the Editorial Advisory and Review Board of the Accounting Review. He has made invited presentations at numerous universities and conferences.
Dr. Ramesh has won many accolades for his teaching excellence including the Michigan State University Excellence-In-Teaching Citation Award, MBA Association Core Faculty Excellence in Teaching Award at Pennsylvania State University, and mentioned in the Business Week Guide to Best Business Schools as an outstanding faculty member at the University of Rochester.
Prior to returning to MSU, Dr. Ramesh was Vice President at two leading economic consulting firms. During his consulting tenure, Dr. Ramesh has worked with leading law firms, Big-4 audit firms, major corporations and governmental agencies on various issues including accounting for complex transactions, financial reporting fraud, damages estimation in securities litigation, business valuation, and antitrust matters. His consulting work has covered a number of industries including high technology, telecommunications, automobile, construction, energy, steel, shipping, retail, financial services, insurance, sports franchises, and cooperatives. Dr. Ramesh was an academic fellow at the Office of the Chief Accountant, U.S. Securities and Exchange Commission during 2007-8.
Articles
- (Fall 1993). Estimating the Permanent Component of Accounting Earnings Using the Unobservable Components Model: Implications for Price-Earnings Research. Journal of Accounting, Auditing, and Finance.
- (Fall 1986). Earnings Versus Cash Flow as a Predictor of Future Cash Flow. Journal of Accounting, Auditing, and Finance.
- (2010 March). Disclosure of GAAP Line Items in Earnings Announcements. Review of Accounting Studies. Forthcoming.
- (2010). The Interdependence between Institutional Investor Stock Ownership and Information Dissemination by Capital Market Data Aggregators. The Accounting Review. Forthcoming.
- (2009 July). Market Reaction Surrounding the Filing of Periodic SEC Reports. The Accounting Review. Forthcoming.
- (2002 October). An Investigation of the Informational Role of Short Interest in the Nasdaq Market. Journal of Finance. 57: 5.
- (2002). The Importance of Accounting Changes in Debt Contracts: The Cost of Flexibility in Covenant Calculations. Journal of Accounting and Economics. 33: 2. 205-227.
- (2000). The Effects of Regulatory and Contracting Costs on Banks’ Choice of Accounting Method for Other Postretirement Employee Benefits. Journal of Accounting and Economics. 30. 159-186.
- (2000). The Use of Accounting Flexibility to Reduce Labor Renegotiation Costs and Manage Earnings. Journal of Accounting and Economics. 30. 187-208.
- (1996). Fair Value Disclosures by Bank Holding Companies. Journal of Accounting and Economics. 22. 79-117.
- (1992). Association between Accounting Performance Measures and Stock Prices: A Test of the Life Cycle Hypothesis. Journal of Accounting and Economics. 15. 203-227.
- (1989). Managers’ Earnings Forecast and Intra-Industry Information Transfers. Journal of Accounting and Economics. 11. 3-33.
In collection
- (2003). Sample rebuttal report on shareholders’ suit against corporation. In Jack P. Friedman and Roman L. Weil (ed.) Litigation Support Report Writing: Accounting, Finance, and Economic Issues. John Wiley & Sons.
- (1994). Association between Accounting Performance Measures and Stock Prices: A Test of the Life Cycle Hypothesis. In Ray Ball and S. P. Kothari (eds.) (ed.) Reprinted in Financial Statement Analysis. McGraw-Hill Book Company.


