Sudipta Basu

Temple University - Department of Accounting

Professor of Accounting

Philadelphia, PA 19122

United States

SCHOLARLY PAPERS

70

DOWNLOADS
Rank 2,227

SSRN RANKINGS

Top 2,227

in Total Papers Downloads

26,403

SSRN CITATIONS
Rank 3,081

SSRN RANKINGS

Top 3,081

in Total Papers Citations

322

CROSSREF CITATIONS

250

Scholarly Papers (70)

1.

The Confounding Effect of Cost Stickiness on Conservatism Estimates

Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 16-007
Number of pages: 41 Posted: 17 Aug 2012 Last Revised: 08 Mar 2016
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 1,858 (16,893)
Citation 28

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timely loss recognition, omitted variable bias, over-investment

2.

Accounting is an Evolved Economic Institution

Foundations and Trends in Accounting, Vol. 2, No. 1-2, pp. 1-174, 2008, Emory University Law and Economics Research Paper No. 08-33
Number of pages: 162 Posted: 07 Jul 2008 Last Revised: 22 May 2014
Gregory B. Waymire and Sudipta Basu
Emory University - Department of Accounting and Temple University - Department of Accounting
Downloads 1,831 (17,295)
Citation 6

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Accounting, Economic History, Economic Institutions

3.

Asymmetries in Cost-Volume-Profit Relation: Cost Stickiness and Conditional Conservatism

Number of pages: 54 Posted: 20 Aug 2013
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 1,261 (30,388)
Citation 7

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resource adjustment costs, break even analysis, budgeting, managerial discretion

4.

Discussion of 'Conditional and Unconditional Conservatism: Concepts and Modeling'

Review of Accounting Studies, Vol. 10, No. 2/3, 2005
Number of pages: 11 Posted: 20 Apr 2014
Sudipta Basu
Temple University - Department of Accounting
Downloads 1,046 (39,741)
Citation 31

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write-down, impairment buffer, contracting efficiency, regulation

5.

Recordkeeping and Human Evolution

Emory Law and Economics Research Paper No. 05-13
Number of pages: 45 Posted: 29 Jul 2005
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 873 (51,316)
Citation 12

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intertemporal trade, verifiable history, dispute resolution, cultural selection

6.

Neuroaccounting, Part II: Consilience Between Accounting Principles and the Primate Brain

Number of pages: 49 Posted: 02 Feb 2009
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting
Downloads 837 (54,243)
Citation 5

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Accounting principles, economic exchange, neuroeconomics, primate brain

7.

Has the Importance of Intangibles Really Grown? And if so, Why?

International Accounting Policy Forum, Special Issue, 2008, Accounting and Business Research, Forthcoming
Number of pages: 48 Posted: 23 Apr 2008
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 802 (57,424)
Citation 2

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Moka, gift exchange, patent, trademark, fair value

8.

Walking the Walk? Bank ESG Disclosures and Home Mortgage Lending

Fox School of Business Research Paper Forthcoming, Review of Accounting Studies Forthcoming
Number of pages: 103 Posted: 14 Apr 2021 Last Revised: 17 May 2022
Temple University - Department of Accounting, Temple University - Department of Finance, Temple University - Department of Accounting and Sun Yat-sen University (SYSU) - Lingnan (University) College
Downloads 781 (59,589)
Citation 13

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ESG, financial institutions, mortgage lending disparity, non-financial disclosure, Community Reinvestment Act, green wash; social wash

9.

Measuring Multidimensional Investment Opportunity Sets with 10-K Text

Number of pages: 71 Posted: 15 May 2019 Last Revised: 08 Dec 2022
Sudipta Basu, Xinjie Ma and Hoa Briscoe-Tran
Temple University - Department of Accounting, Business School, National University of Singapore and University of Alberta - School of Business
Downloads 777 (60,004)
Citation 4

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Investment Opportunities, IOS, Textual Analysis, Tobin’s Q, Corporate Policies, Lasso

10.

Neuroaccounting, Part I: The Primate Brain and Reciprocal Exchange

Number of pages: 35 Posted: 02 Feb 2009
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting
Downloads 775 (60,226)
Citation 6

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Accounting principles, economic exchange, neuroeconomics, primate brain

11.

Conservatism Research: Historical Development and Future Prospects

China Journal of Accounting Research, Vol. 2, No. 1, 2009
Number of pages: 20 Posted: 20 Apr 2014
Sudipta Basu
Temple University - Department of Accounting
Downloads 773 (60,428)
Citation 2

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12.

How Important are Earnings Announcements as an Information Source?

European Accounting Review Vol. 22, No. 2, 2013
Number of pages: 40 Posted: 29 May 2010 Last Revised: 04 Nov 2015
Temple University - Department of Accounting, Iowa State University - Department of Accounting and Finance, University of Texas at Dallas - Naveen Jindal School of Management and Singapore Management University - Lee Kong Chian School of Business
Downloads 747 (63,222)
Citation 2

Abstract:

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earnings information arrival days, conditional information content, information monopoly, incremental information

13.

Economic Crisis and Accounting Evolution

Emory Law and Economics Research Paper No. 11-98
Number of pages: 59 Posted: 05 Mar 2011
Gregory B. Waymire and Sudipta Basu
Emory University - Department of Accounting and Temple University - Department of Accounting
Downloads 714 (67,050)
Citation 4

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selection, transformation, migration, unintended consequences, pretense of knowledge

14.

Is There Any Scientific Basis for Accounting? Implications for Practice, Research and Education

Fox School of Business Research Paper No. 15-076
Number of pages: 45 Posted: 23 Aug 2015 Last Revised: 16 Dec 2016
Sudipta Basu
Temple University - Department of Accounting
Downloads 655 (74,851)
Citation 7

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conservation laws, constructal law, economic evolution, mean reversion, creation myths

15.

Loss Firms and Analysts' Earnings Forecast Errors

The Journal of Financial Statement Analysis, Vol. 1 No. 2
Number of pages: 13 Posted: 03 May 2014
Lee-Seok Hwang, Ching-Lih Jan and Sudipta Basu
Seoul National University - College of Business Administration, California State University, East Bay and Temple University - Department of Accounting
Downloads 649 (75,888)
Citation 22

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16.

Implications of Impairment Decisions and Assets’ Cash-Flow Horizons for Conservatism Research

Fox School of Business Research Paper No. 14-031
Number of pages: 49 Posted: 26 Feb 2014 Last Revised: 31 Dec 2016
Rajiv D. Banker, Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 634 (77,978)
Citation 15

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timely loss recognition; asset write-downs; bookable gains and losses

The Misuse of Regression-Based x-Scores as Dependent Variables

Number of pages: 64 Posted: 04 May 2021 Last Revised: 25 Aug 2023
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 466 (113,170)
Citation 4

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two-stage estimation; exclusion restrictions; functional forms; identification

The Misuse of Regression-Based x-Scores as Dependent Variables

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 64 Posted: 14 Sep 2023 Last Revised: 27 Nov 2023
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 94 (507,215)
Citation 1

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two-stage estimation; exclusion restriction; functional form; identification

18.

Publication Bias in Recent Empirical Accounting Research

2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Fox School of Business Research Paper No. 14-027
Number of pages: 41 Posted: 16 Jan 2014 Last Revised: 31 Dec 2016
Sudipta Basu and Han-Up Park
Temple University - Department of Accounting and University of Saskatchewan - Edwards School of Business
Downloads 552 (92,853)
Citation 15

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statistical significance, research methodology, t-statistic, meta-analysis

19.

Memory, Transaction Records, and The Wealth of Nations

Accounting, Organizations and Society, Vol. 34, No. 8, 2009
Number of pages: 51 Posted: 22 Aug 2007 Last Revised: 22 May 2014
Sudipta Basu, Marcus Kirk and Gregory B. Waymire
Temple University - Department of Accounting, University of Florida - Fisher School of Accounting and Emory University - Department of Accounting
Downloads 539 (95,896)
Citation 1

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Recordkeeping, accounting history, economic development and institutions

20.

The Evolution of Double-Entry Bookkeeping

Number of pages: 51 Posted: 02 Jan 2018 Last Revised: 04 Jun 2021
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 502 (104,413)
Citation 1

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Double-entry bookkeeping, economic exchange, profit measurement, discovery process, monetary unit of account

Loss Function Assumptions in Rational Expectations Tests on Financial Analysts' Earnings Forecasts

Emory University Working Paper
Number of pages: 40 Posted: 09 Apr 2003
Sudipta Basu and Stanimir Markov
Temple University - Department of Accounting and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 500 (103,785)
Citation 53

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unbiased, economic significance, analyst rankings, conditional median, performance evaluation

Loss Function Assumptions in Rational Expectations Tests on Financial Analysts' Earnings Forecasts

Posted: 22 Mar 2005
Sudipta Basu and Stanimir Markov
Temple University - Department of Accounting and University of Texas at Dallas - Naveen Jindal School of Management

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economic significance, analyst rankings, conditional median, performance evaluation, conditional skewness

22.

Inflation, Earnings Forecasts, and Post-Earnings Announcement Drift

Review of Accounting Studies, Vol. 15, No. 2, 2010
Number of pages: 54 Posted: 15 Feb 2005 Last Revised: 22 May 2014
Temple University - Department of Accounting, University of Texas at Dallas - Naveen Jindal School of Management and London Business School
Downloads 488 (108,080)
Citation 8

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inflation illusion, analysts, earnings forecasts

23.

Differences in Conservatism between Big Eight and Non-Big Eight Auditors

Number of pages: 58 Posted: 03 May 2014
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads 475 (111,618)
Citation 75

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Earnings-return relation; Negative returns

24.

Conditional Conservatism and Disaggregated Bad News Indicators in Accrual Models

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 06 Apr 2015 Last Revised: 19 May 2016
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 448 (119,536)
Citation 3

Abstract:

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asset impairment, timely loss recognition, lower of cost or market rule, abnormal accruals, materiality

25.

Bank Competition and Borrower Conservatism

The Accounting Review, forthcoming
Number of pages: 67 Posted: 12 Dec 2019 Last Revised: 29 Jun 2022
Liya Hou, Yi Liang and Sudipta Basu
St. Cloud State University - Department of Accounting, University of Virginia - McIntire School of Commerce and Temple University - Department of Accounting
Downloads 426 (127,199)
Citation 1

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bank competition, threat of new entrants, Interstate Banking and Branching Efficiency Act (IBBEA), conditional conservatism, loan contracting, loan covenant

26.
Downloads 397 (137,532)
Citation 10

Asymmetric Loan Loss Provision Models

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 98 Posted: 02 Apr 2019 Last Revised: 11 Sep 2020
Sudipta Basu, Justin Vitanza and Wei Wang
Temple University - Department of Accounting, Temple University - Department of Finance and Temple University - Department of Accounting
Downloads 276 (202,141)
Citation 2

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loan collectibility, loan charge-offs,misspecification, delayed loan loss recognition, conditional conservatism

Asymmetric Loan Loss Provision Models

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 97 Posted: 15 Oct 2020
Sudipta Basu, Justin Vitanza and Wei Wang
Temple University - Department of Accounting, Temple University - Department of Finance and Temple University - Department of Accounting
Downloads 121 (422,154)
Citation 10

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loan collectability, loan charge-offs, misspecification, delayed loan loss recognition, conditional conservatism

27.

Bank Entry Barriers and Firms’ Risk Taking

Fox School of Business Research Paper No. 17-024
Number of pages: 54 Posted: 16 Jul 2018 Last Revised: 16 Feb 2023
Sudipta Basu, Mahsa Kaviani and Hosein Maleki
Temple University - Department of Accounting, University of Delaware and Rutgers Business School - Rutgers University
Downloads 394 (138,741)

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barriers to entry, bank competition, corporate risk taking, matching, investment

28.

How Can Accounting Researchers Become More Innovative?

Accounting Horizons, Vol. 26, No. 4, 2012
Number of pages: 20 Posted: 20 Apr 2014
Sudipta Basu
Temple University - Department of Accounting
Downloads 388 (141,084)
Citation 1

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big questions; open contests; scientism; statistical significance; graphs; figures

29.

Supplement to ‘Neuroaccounting: Consilience Between the Biologically-Evolved Brain and Culturally-Evolved Accounting Principles’

Number of pages: 7 Posted: 04 Dec 2009
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting
Downloads 343 (161,722)
Citation 1

Abstract:

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Accounting principles, economic exchange, neuroeconomics, primate brain

Director-Liability-Reduction Laws and Conditional Conservatism

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 01 Aug 2016 Last Revised: 16 Mar 2019
Sudipta Basu and Yi Liang
Temple University - Department of Accounting and University of Virginia - McIntire School of Commerce
Downloads 317 (174,712)
Citation 23

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Litigation Risk, Corporate Governance, D&O Insurance, Non-Officer Directors, Board Monitoring

Director–Liability–Reduction Laws and Conditional Conservatism

Journal of Accounting Research, Vol. 57, No. 4, 2019, Fox School of Business Research Paper
Posted: 06 Oct 2019
Sudipta Basu and Yi Liang
Temple University - Department of Accounting and University of Virginia - McIntire School of Commerce

Abstract:

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litigation risk; corporate governance; D&O insurance; non-officer directors; board monitoring

31.

Auditor Conservatism and Quarterly Earnings

Number of pages: 57 Posted: 03 May 2014
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads 316 (176,526)
Citation 37

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Quarterly earnings; Earnings-return relation; Negative returns

32.

The Social Value of FASB

Number of pages: 39 Posted: 16 Aug 2021 Last Revised: 02 Feb 2022
Gregory B. Waymire and Sudipta Basu
Emory University - Department of Accounting and Temple University - Department of Accounting
Downloads 313 (178,292)
Citation 1

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conceptual framework, knowledge creation, opportunity cost, social value, exchange causality

33.

Why Subsample-Based Proxies Should Not Be Used As Dependent Variables

Number of pages: 73 Posted: 01 Apr 2022 Last Revised: 24 May 2023
Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 302 (185,123)
Citation 1

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conditional distribution, conditional moments, generalized method of moments (GMM), multi-stage estimation, bootstrapping

34.

Professional Knowledge and the Historical Emergence of Accounting Norms

Number of pages: 52 Posted: 13 Apr 2013 Last Revised: 19 Apr 2014
Temple University - Department of Accounting, University of Florida, UNCC - Turner School of Accountancy and Emory University - Department of Accounting
Downloads 271 (207,059)
Citation 5

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knowledge sharing, norms, accounting profession, agent-based modeling

35.

Sprouse’s What-You-May-Call-Its: Fundamental Insight or Monumental Mistake?

Number of pages: 27 Posted: 03 Apr 2010
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 266 (210,926)
Citation 6

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Recordkeeping Alters Economic History by Promoting Reciprocity

Number of pages: 60 Posted: 08 Nov 2007 Last Revised: 22 May 2014
Temple University - Department of Accounting, Chapman University (Deceased), University of Illinois at Urbana-Champaign, Emory University and Emory University - Department of Accounting
Downloads 261 (213,853)
Citation 13

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Reciprocity, accounting, recordkeeping

Recordkeeping Alters Economic History by Promoting Reciprocity

Proceedings of the National Academy of Sciences, Vol. 106, No. 4, pp. 1009-1014, January 27, 2009
Posted: 21 Jan 2009
Temple University - Department of Accounting, Chapman University (Deceased), University of Illinois at Urbana-Champaign, Emory University and Emory University - Department of Accounting

Abstract:

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accounting, economic institutions, trust, memory, image score

37.

Modeling the Determinants of Meet-or-Just-Beat Behavior in Distribution Discontinuity Tests

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 14 Feb 2018 Last Revised: 01 Oct 2019
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 258 (217,454)
Citation 6

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standardized difference test; performance benchmark; bright-line rule; smooth distribution; non-linear interpolation; conditional distribution

38.

Devil's Advocate: The Most Incorrect Beliefs of Accounting Experts

Accounting Horizons, Vol. 27, No. 4, 2013, Fox School of Business Research Paper No. 14-005
Number of pages: 7 Posted: 20 Apr 2014 Last Revised: 28 May 2014
Sudipta Basu
Temple University - Department of Accounting
Downloads 258 (217,454)

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39.

Modeling Skewness Determinants in Accounting Research

Number of pages: 60 Posted: 06 Feb 2021
Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 226 (247,471)
Citation 1

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Pearson’s moment coefficient of skewness, quantile-based skewness, rolling window, conditional distribution, generalized method of moments (GMM)

40.

Hiding or Helping? Determinants and Consequences of the Timing of Earnings Conference Calls

Fox School of Business Research Paper Forthcoming
Number of pages: 58 Posted: 14 Jul 2021
Sudipta Basu and Zhongnan Xiang
Temple University - Department of Accounting and University of Warwick, Warwick Business School
Downloads 218 (255,952)

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Information asymmetry, litigation risk, market liquidity

41.

Discussion — The Reliability of Fair Value Versus Historical Cost Information: Evidence from Closed-End Mutual Funds

Journal of Accounting, Auditing and Finance, Vol. 18, No. 1, 2003
Number of pages: 15 Posted: 20 Apr 2014
Sudipta Basu
Temple University - Department of Accounting
Downloads 206 (270,981)
Citation 1

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42.

The Confounding Effect of Cost Stickiness in Conservatism Research

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 44 Posted: 18 Aug 2014
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 178 (307,587)
Citation 5

Abstract:

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timely loss recognition, omitted variable bias, over-investment, managerial stock ownership

43.

Long-run Performance of Debt Renegotiations: Large-Sample Evidence

Fox School of Business Research Paper
Number of pages: 51 Posted: 08 Nov 2021 Last Revised: 22 Sep 2023
Zhongnan Xiang, Wei Wang and Sudipta Basu
University of Warwick, Warwick Business School, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 172 (317,012)

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Debt renegotiation, long-run stock return, incomplete contract, real option, knowledge sharing

44.

Auditor Conservatism and Analysts' Fourth Quarter Earnings Forecasts

Journal of Accounting and Finance Research, 2005, Vol. 13 No. 5, 211-235
Number of pages: 25 Posted: 03 May 2014
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads 165 (328,589)
Citation 1

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45.

How do investors benefit from firms’ simultaneous issuance of multi-year earnings forecasts?

Number of pages: 59 Posted: 07 Nov 2020 Last Revised: 17 Apr 2024
Sudipta Basu and Caroline Lee
Temple University - Department of Accounting and Hanyang University - School of Business
Downloads 155 (348,220)

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Multi-year forecasts; management guidance; bundled disclosures; short-term news; long-term news; equity mispricing; target price forecast; forecast accuracy; earnings-return nonlinearity

46.

Deflecting Activism: Management Rhetoric against Environmental and Social Shareholder Proposals

Number of pages: 57 Posted: 17 Apr 2023 Last Revised: 26 Feb 2024
Sudipta Basu, Alice Lee and Todd Schifeling
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University
Downloads 154 (348,220)

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ESG, proxy voting, natural language processing, Latent Dirichlet Allocation, topic modeling, word2vec

47.

The Impact of Conservatism and Supply Chain Finance on Bad Debt Expense

Number of pages: 58 Posted: 20 Jan 2023
Sudipta Basu, Thomas Canace, Mark Cecchini and Yi Liang
Temple University - Department of Accounting, Wake Forest University, University of South Carolina and University of Virginia - McIntire School of Commerce
Downloads 145 (365,750)

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48.

Insurance: In or Out of the “Too Difficult” Box?

Number of pages: 49 Posted: 08 Apr 2022
Martin F. Grace and Sudipta Basu
Temple University - Fox School of Business & Management and Temple University - Department of Accounting
Downloads 137 (382,207)

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IFRS Insurance Accounting

49.

Discussion of International Differences in the Timeliness, Conservatism, and Classification of Earnings

Journal of Accounting Research, Vol. 37, No. Supplement, 1999
Number of pages: 12 Posted: 20 Apr 2014
Sudipta Basu
Temple University - Department of Accounting
Downloads 135 (386,772)
Citation 2

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50.

Historical Cost and Conservatism are Joint Adaptations that Help Identify Opportunity Cost

Accounting, Economics and Law--A Convivium, Forthcoming, Fox School of Business Research Paper No. 18-004
Number of pages: 35 Posted: 20 Nov 2017 Last Revised: 09 Jan 2018
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 122 (418,016)
Citation 1

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conservatism, historical cost, opportunity cost, knowledge problem, discovery process

51.

Discussion of on the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom

Journal of Business Finance and Accounting Vol. 28 Nos. 9/10, 2001
Number of pages: 17 Posted: 20 Apr 2014
Sudipta Basu
Temple University - Department of Accounting
Downloads 122 (418,016)
Citation 3

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52.

What Do We Learn from Two New Accounting-Based Stock Market Anomalies?

Journal of Accounting and Economics, Vol. 38, Nos. 1-3, 2004
Number of pages: 16 Posted: 20 Apr 2014
Sudipta Basu
Temple University - Department of Accounting
Downloads 115 (436,852)

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Behavioral finance; Institutional evolution; Market design; Joint hypothesis; Economic significance

53.

Neglect of Multiplicity When Testing Families of Related Hypotheses*

Number of pages: 46 Posted: 03 Sep 2009
Burt Holland, sun wei fang and Sudipta Basu
Temple University - Department of Accounting, affiliation not provided to SSRN and Temple University - Department of Accounting
Downloads 87 (528,130)
Citation 4

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multiple comparisons, Bonferroni, Holm, publication bias, journal policies

54.

Discussion — The Effect of Risk on Price Responses to Unexpected Earnings

Journal of Accounting, Auditing and Finance, Vol. 20, No. 4, 2005
Number of pages: 12 Posted: 20 Apr 2014
Sudipta Basu
Temple University - Department of Accounting
Downloads 86 (531,964)

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55.

Antecedents of and Outcomes after Finance Committee Use

Number of pages: 68 Posted: 18 May 2021 Last Revised: 22 Nov 2021
Sudipta Basu and Eunju (Ivy) Lee
Temple University - Department of Accounting and Rowan University - Rohrer College of Business
Downloads 83 (547,488)

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finance committee, corporate governance, board dynamics, financial expertise, committee interplay

56.

Properties of Accounting Earnings in Not-for-Profit Organizations

Number of pages: 66 Posted: 03 May 2014
Charles A. Barragato and Sudipta Basu
Stony Brook University and Temple University - Department of Accounting
Downloads 80 (555,637)
Citation 5

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Charities, Regulation, Financial Reporting

57.

Why Don’t Analysts Always Value Earnings Conference Calls?

Number of pages: 56
Sudipta Basu and Zhongnan Xiang
Temple University - Department of Accounting and University of Warwick, Warwick Business School
Downloads 70

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Private information, analyst forecast timing, disclosure regulation, conference calls

58.

Funding Implications of Normal and Excessive Profitability in the Nonprofit Sector

Journal of Accounting and Public Policy, Forthcoming, Fox School of Business Research Paper Forthcoming
Number of pages: 43 Posted: 08 Jun 2021 Last Revised: 22 Nov 2021
Sudipta Basu, Zhanel DeVides and Erica Harris
Temple University - Department of Accounting, Penn State - Abington and Florida International University (FIU) - School of Accounting
Downloads 61 (643,003)
Citation 1

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nonprofit, excess profitability, donations, government grants, planning horizon

59.

How Important are Earnings Announcements as an Information Source?*

Number of pages: 46 Posted: 03 Sep 2009
Temple University - Department of Accounting, Iowa State University - Department of Accounting and Finance, University of Texas at Dallas - Naveen Jindal School of Management and affiliation not provided to SSRN
Downloads 52 (693,003)
Citation 9

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Earnings information arrival days, conditional information content, information monopoly

60.

Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads

Journal of Accounting Research, Vol. 41, No. 2, 2003
Number of pages: 12 Posted: 20 Apr 2014
Sudipta Basu
Temple University - Department of Accounting
Downloads 47 (724,251)
Citation 1

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61.

Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPO

Auditing: A Journal of Practice & Theory (Forthcoming)
Posted: 11 May 2017 Last Revised: 10 Aug 2017
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University

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Internal Control Weaknesses; SOX 302; SOX 404; IPO Underpricing

62.

Information Efficiency of U.S. Restaurant Stocks That Are Cross-Listed in Germany

Journal of Hospitality and Tourism Research, Forthcoming
Posted: 26 Apr 2014
Yoon Koh, Seoki Lee and Sudipta Basu
University of Houston - Conrad N. Hilton College of Hotel and Restaurant Management, Independent and Temple University - Department of Accounting

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lead–lag; cross-autocorrelation; involuntary cross-listing; vector autoregression (VAR); Frankfurt Stock Exchange; information asymmetry

63.

Determinants of Involuntary Cross-Listing: U.S. Restaurant Companies’ Perspective

International Journal of Contemporary Hospitality Management, Vol. 25 No. 7, 2013
Posted: 26 Apr 2014
Yoon Koh, Seoki Lee, Sudipta Basu and Wes Roehl
University of Houston - Conrad N. Hilton College of Hotel and Restaurant Management, Independent, Temple University - Department of Accounting and Temple University - School of Tourism and Hospitality Management

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Involuntary cross-listing, Cross-listing, Determinants, Frankfurt Stock Exchange, Restaurants, Stocks, Stock exchanges

64.

International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors

Journal of Business Finance and Accounting, Vol. 25, Nos. 9/10, 1998
Posted: 26 Apr 2014
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay

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accrual accounting, cross-country comparisons, earnings unpredictability, tax and financial alignment, Random Walk model

65.

Timeliness and Conservatism of Taiwanese Earnings

Asia-Pacific Journal of Accounting & Economics, Vol. 12, No. 2, 2005
Posted: 26 Apr 2014
Sudipta Basu
Temple University - Department of Accounting

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shareholder lawsuits, ownership structure, enforcement, ownership, control

66.

Corporate Governance, Top Executive Compensation and Firm Performance in Japan

Pacific-Basin Finance Journal, Vol. 15, No. 1, 2007
Posted: 26 Apr 2014
Temple University - Department of Accounting, Seoul National University - College of Business Administration, Hunter College - The City University of New York and City University of New York - Baruch College - Stan Ross Department of Accountancy

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Main bank; Managerial opportunism; Family control

67.

Neuroaccounting: Consilience Between the Biologically Evolved Brain and Culturally Evolved Accounting Principles

Accounting Horizons, Vol. 24, No. 2, pp. 221-255, 2010
Posted: 02 Aug 2010
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting

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Accounting principles, human brain, evolution

68.

Sprouse's What-You-May-Call-It: Fundamental Insight or Monumental Mistake?

Accounting Historians Journal, Vol. 37, No. 1, pp. 121-148, June 2010
Posted: 26 Jul 2010
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting

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Accounting principles, conceptual framework

69.

The Usefulness of Industry Segment Information

Posted: 28 Aug 2000 Last Revised: 22 May 2014
Sudipta Basu, Edward B. Douthett and Steve C. Lim
Temple University - Department of Accounting, George Mason University - School of Business and Texas Christian University - M.J. Neeley School of Business

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70.

The Conservatism Principle and the Asymmetric Timeliness of Earnings

Posted: 08 Jul 1998
Sudipta Basu
Temple University - Department of Accounting

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Other Papers (3)

Total Downloads: 192
1.

The Use of Accounting Numbers by Information Intermediaries in the Pre-Sec Era

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Number of pages: 43 Posted: 17 Sep 2004
Temple University - Department of Accounting, University of Mississippi - Patterson School of Accountancy and Emory University - Department of Accounting
Downloads 104

Abstract:

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2.

Economic Determinants and Consequences of Voluntary Disclosure of Internal Control Effectiveness: Evidence from Initial Public Offerings

CAAA Annual Conference 2012
Number of pages: 46 Posted: 16 Jan 2012
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University
Downloads 57

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Material Weaknesses, SOX 302, SOX 404, IPO Underpricing

3.

Nonlinear Loan Loss Provisioning

Number of pages: 48 Posted: 01 Aug 2018
Sudipta Basu, Justin Vitanza and Wei Wang
Temple University - Department of Accounting, Board of Governors of the Federal Reserve System and Temple University - Department of Accounting
Downloads 31

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loan collectibility, loan duration, conditional conservatism