Mani Sethuraman

Biography

Professor Sethuraman studies the effects of corporate disclosures on capital markets. His research focuses on the various channels through which corporate managers communicate, the complementary role played by intermediaries in reducing information asymmetry, and the specific mechanisms that underpin investor learning. He is also interested in the application of inter-disciplinary techniques such as natural language processing, voice analysis, machine learning, and predictive analytics in accounting and information economics research. Before joining Cornell, he obtained his PhD in Accounting and MBA from the Fuqua School of Business, Duke University. Professor Sethuraman has worked for multinational companies such as Citibank and IBM in various capacities. He currently teaches introductory and intermediate level financial accounting for undergraduate and MBA programs.

Selected Publications

• Mayew, William; Sethuraman, Mani; Venkatachalam, Mohan. "MD&A Disclosure and the Firm''s Ability to Continue as a Going Concern" The Accounting Review. 90.4 (2015): 1621-1651
• Sethuraman, Mani. "The Effect of Reputation Shocks to Rating Agencies on Corporate Disclosures" The Accounting Review (forthcoming).

Awards and Honors

• Deloitte Foundation Doctoral Fellowship (2015)
• AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium Fellow (2015)

Recent Courses

• AEM 3360 - Intermediate Accounting I
• AEM 4980 - Supervised Teaching Experience

Academic Degrees

• Ph D Duke University, 2016
• MBA Duke University, 2008
• MS University of Florida, 2002
• MS Birla Institute of Technology and Science (Pilani), India, 1998
• BE Birla Institute of Technology and Science (Pilani), India, 1998