Krishna R. Kumar

821 citations
19 papers · 644 · h-index 11

Impact in

  • Accounting top 2%
    • Auditing, Earnings Management, Governance
    • Corporate Finance and Governance
    • Corporate Taxation and Avoidance
    • Risk Management in Financial Firms
    • Financial Reporting and Valuation Research

Papers in

    • Auditing, Earnings Management, Governance 19
    • Corporate Finance and Governance 12
    • Corporate Taxation and Avoidance 3
    • Financial Distress and Bankruptcy Prediction 2
    • Financial Literacy, Pension, Retirement Analysis 2
    • Financial Reporting and Valuation Research 10

Krishna R. Kumar

18 papers receiving 593 citations

Peers

Krishna R. Kumar
Comparison fields: 5 of 26
  • Accounting 624
  • Strategy and Management 376
  • Finance 172
  • Management Information Systems 33
  • Economics and Econometrics 51
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Varda Yaari United States
John Goodwin Türkiye
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Citations per field
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Citations per year

Countries citing papers authored by Krishna R. Kumar

Since Specialization
Citations

This map shows the geographic impact of Krishna R. Kumar's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Krishna R. Kumar with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Krishna R. Kumar more than expected).

Fields of papers citing papers by Krishna R. Kumar

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Krishna R. Kumar. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Krishna R. Kumar. The network helps show where Krishna R. Kumar may publish in the future.

Co-authors

The 11 scholars most cited alongside Krishna R. Kumar, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Krishna R. Kumar Line = papers co-authored together Krishna R. Kumar links everyone, so they are left out of the graph.

All Works

19 of 19 papers shown
#Work
1 1998178
2 199595
3 199971
4 200854
5
Accounting Earnings and Executive Compensation: The Role of Earnings Persistence
199750
6 200350
7 199441
8 199319
9 199316
10 200813
11 200411
12 199910
13
The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive Compensation
19998
14 20088
15 20157
16 20196
17
The Information Content of the Deferred Tax Valuation Allowance
20035
18
Accounting Discretion and Fair Value Reporting: A Study of US Banks Fair Value Reporting of MortgageBackedSecurities
20122
19 20020

About Krishna R. Kumar

Krishna R. Kumar is a scholar working on Accounting, Strategy and Management, Finance, Infectious Diseases and Organic Chemistry, having authored 19 papers that have together received 644 indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (19 papers), Corporate Finance and Governance (12 papers), Financial Reporting and Valuation Research (10 papers), Financial Markets and Investment Strategies (5 papers), Corporate Taxation and Avoidance (3 papers), Financial Distress and Bankruptcy Prediction (2 papers), Financial Literacy, Pension, Retirement Analysis (2 papers) and Credit Risk and Financial Regulations (1 paper). The work is most often cited by research in Accounting (624 citations), Strategy and Management (376 citations), Finance (172 citations), Management Information Systems (33 citations) and Economics and Econometrics (51 citations). Krishna R. Kumar has collaborated with scholars based in United States and South Korea. Frequent co-authors include William R. Baber, Sok‐Hyon Kang, Gopal V. Krishnan, Gnanakumar Visvanathan, Ashiq Ali, Mary W. Sullivan, Stephen C. Hansen, Victor Pastena, Yanfeng Xue and Alex P. Tang. Their work appears in journals such as The Accounting Review, Journal of Accounting and Economics, Accounting Horizons, Journal of Accounting Research and Journal of Accounting Auditing & Finance.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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