Pervin Shroff

Pervin Shroff
Born	India
Nationality	India
Alma mater	Columbia University University of Mumbai
Scientific career
Fields	Financial Accounting

Dr. Pervin Shroff is an accounting academic at the Carlson School of Management, University of Minnesota. She is notable for her research contributions relating to the information content of earnings, among other publications.

History

Dr. Shroff has a blended background in accounting and law. She studied at Bombay University (now the University of Mumbai), completing a Bachelor of Commerce in 1976 and subsequently completed a Bachelor of Laws in 1979. She later qualified as a Chartered Accountant in India. In 1992, she completed her doctorate in accounting at Columbia University. She is an Accredited Management Accountant, through the Institute of Cost and Management Accountants, London (now known as the Chartered Institute of Management Accountants) and is also an Accredited Corporate Secretary, through the Institute of Company Secretaries of India.

Selected publications

• “Fourth Quarter Reversals in Earnings Management” Pervin Shroff, Somnath Das (May 2002)
• “Goodwill Impairment Loss: Causes and Consequences” Pervin Shroff, Zinning Li, Ramgopal Venkataraman (Sep 2004)
• “The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event Based Approach” Pervin Shroff, Ramgopal Venkataraman, Suning Zhang (Jul 2004)
• “Quarterly Earnings Patterns and Earnings Management” Pervin Shroff, Somnath Das, Haiwen (Helen) Zhang (Apr 2007)
• "Properties of Accrual Income, Cash Flow, and Security Return: An Interpretive Exercise," Pervin Shroff, Issues in Accounting Education, (November 1998)
• “Leaders and Followers among Security Analysts: Analysis of Impact and Accuracy” Pervin K. Shroff, Ramgopal Venkataraman, Baohua Xin (May 2003)
• "Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment," Pervin Shroff, Peter Easton, Gary Taylor, and Theodore Sougiannis, Journal of Accounting Research (June 2002).
• "The Relation Between Aggregate Earnings and Security Returns over Long Intervals," Pervin Shroff, Contemporary Accounting Research (Spring 2002).
• "Permanent and Transitory Earnings, Accounting Recording Lag, and the Earnings Coefficient," Pervin Shroff, Peter Easton, and Gary Taylor, Review of Accounting Studies (December 2000).
• "Firm Undervaluation and Decisions Related to Repurchase Tender Offers: An Empirical Investigation," Pervin Shroff and Ranjan DMello, Journal of Finance (October 2000).
• "Determinants of the Returns-Earnings Correlation," Pervin Shroff, Contemporary Accounting Research (Fall 1995).
• "Changes Versus Levels in Earnings as Explanatory Variables for Returns: Some Theoretical Considerations," Pervin Shroff and James Ohlson, Journal of Accounting Research (Autumn 1992).