Economic Consequences of Reputational Damage to Credit Rating Agencies
DOI
dx.doi.org/10.2139/ssrn.4498235
Citation
Gogar, Apoorv., Manchiraju, Hariom., Sunder, Shyam. (2024). Economic Consequences of Reputational Damage to Credit Rating Agencies dx.doi.org/10.2139/ssrn.4498235.
Copyright
2024
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Apoorv Gogar is an Assistant Professor of Accounting at the Indian School of Business (ISB). His research utilises empirical archival methods to study economic questions about the interplay between a firm’s financial reporting environment and its vital stakeholders, particularly creditors, information intermediaries, and institutional investors. One of his primary research interest is in examining how private debtholders, such as bank lenders, shape borrowing firms’ financial reporting and corporate disclosure practices.

His teaching interest is in financial accounting, and he currently teaches the core course ‘Financial Accounting for Decision Making (FADM)’ and the elective course ‘Financial Statement Analysis (FSAN)’ for MBA students. Professor Gogar has previously taught auditing and intermediate financial accounting to undergraduates. He is a member of the American Accounting Association and the European Accounting Association.

Prior to joining ISB, Professor Gogar was an Assistant Professor of Accounting at the School of Business and Economics, Maastricht University, in the Netherlands. He earned his PhD in Business Administration (Accounting) from Pennsylvania State University. He also holds a Master of Business Administration in Finance from the Indian Institute of Foreign Trade, Delhi, and a Bachelor of Commerce (Hons.) from Hansraj College, University of Delhi. Prior to graduate school, he worked with Ernst & Young LLP as a management consultant in their India practice.

Apoorv Gogar
Apoorv Gogar

Prof. Hariom Manchiraju is an Associate Professor of Accounting at the Indian School of Business (ISB). His research examines the role of accounting information in capital markets, the economic consequences of regulation, environmental, social, and governance (ESG) reporting, executive compensation, and corporate governance.

His work has been published in leading academic journals, including Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research, and Review of Accounting Studies. He currently serves on the editorial review board of Contemporary Accounting Research and is the founding editor of Accounting Theory and Practice, a research journal focused on India and published by Elsevier.

At ISB, he teaches Financial Accounting and Financial Statement Analysis in the PGP program and also teaches in the PhD program. His doctoral students have been placed at leading business schools, including the Indian Institute of Management Ahmedabad. 

Prof. Manchiraju holds a PhD and MBA from the State University of New York–Buffalo, a Master of Financial Management (MFM) from Sri Sathya Sai University, India, and a Bachelor’s degree in Commerce from Osmania University, India.

Prof Hariom Manchiraju
Hariom Manchiraju