Mani Sethuraman

Biography

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 at Duke University. He 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.

Education

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

Research

• 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
• 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. 95.6 (2020): 311-337
• Kim, Eunjee; Sethuraman, Mani; Steffen, Thomas. "The Informational Role of Investor Relations: Evidence from the Debt Market"The Accounting Review. 96.6 (2021): 275-302
• Rennekamp, Kristina; Sethuraman, Mani; Steenhoven, Blake. "Engagement in earnings conference calls"Journal of Accounting and Economics. 74.1 (2022): 101498

Awards

• Jean F. Rowley Research Excellence Award (2022) Cornell Johnson
• AMBA Core Faculty Award (2023) Samuel Curtis Johnson Graduate School of Management
• Johnson Curriculum Development Award (2025) Cornell Johnson Graduate School of Management