Mani Sethuraman

Mani Sethuraman

  • Assistant Professor

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Faculty Area

Faculty Expertise

  • Accounting
  • Management Communication
  • Applied Economics
  • Machine Learning
  • Corporate Finance


Samuel Curtis Johnson Graduate School of Management


Cornell Directory Entry


Mani 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. Sethuraman is also interested in the application of interdisciplinary techniques such as natural language processing, voice analysis, machine learning, and predictive analytics in accounting and information economics research.

Before joining the Cornell SC Johnson College of Business, Sethuraman obtained his PhD in accounting and MBA from the Fuqua School of Business, Duke University. 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

Recent Courses

  • AEM 3360 - Corporate Financial Reporting I
  • NRE 5040 - PhD Seminar in Accounting

Academic Degrees

  • 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