- Assistant Professor
- Management Communication
- Applied Economics
- Machine Learning
- Corporate Finance
Samuel Curtis Johnson Graduate School of Management
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.
- 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. 94.1 (2019): 299-326
- Dikolli, Shane; Heater, John; Mayew, William; Sethuraman, Mani. "Chief Financial Officer Co-option and Chief Executive Officer Compensation"Management Science. (forthcoming).
- Mayew, William; Sethuraman, Mani; Venkatachalam, Mohan. "Individual Analysts’ Stock Recommendations, Earnings Forecasts and the Informativeness of Conference Call Question and Answer Sessions"The Accounting Review. (forthcoming).
- Nallareddy, Suresh; Sethuraman, Mani; Venkatachalam, Mohan. "Changes in accrual properties and operating environment: Implications for cash flow predictability"Journal of Accounting and Economics. 69.2-3 (2020)
Awards and Honors
- Deloitte Foundation Doctoral Fellowship (2015)
- AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium Fellow (2015)
- AEM 3360 - Corporate Financial Reporting I
- NCC 5000/NCCY 5000/LAW 6460 - Financial Accounting
- PhD Duke University, 2016
- MBA Duke University, 2008
- MS University of Florida, 2002
- MS Birla Institute of Technology and Science, 1998
- BE Birla Institute of Technology and Science, 1998