Sudipta Basu

Temple University - Department of Accounting

Professor of Accounting

Philadelphia, PA 19122

United States

  • Temple University - Department of Accounting

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    • Tel: 215.204.0489
    • Fax: 215.204.5587
SCHOLARLY PAPERS

64

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170

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250

Scholarly Papers (64)

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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
Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Chen
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 1,714 (12,614)
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 1,569 (14,477)
Citation 3

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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
Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Chen
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 1,085 (25,314)
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 926 (31,742)
Citation 21

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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 824 (37,248)
Citation 9

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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
John W. Dickhaut, Sudipta Basu, Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting
Downloads 748 (42,532)
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 746 (42,694)
Citation 2

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Moka, gift exchange, patent, trademark, fair value

8.

Neuroaccounting, Part I: The Primate Brain and Reciprocal Exchange

Number of pages: 35 Posted: 02 Feb 2009
John W. Dickhaut, Sudipta Basu, Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting
Downloads 707 (45,900)
Citation 6

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Accounting principles, economic exchange, neuroeconomics, primate brain

9.

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 659 (50,383)
Citation 4

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

10.

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
Sudipta Basu, Truong X. Duong, Stanimir Markov and Eng-Joo Tan
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 649 (51,426)
Citation 2

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

11.

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 584 (58,855)
Citation 5

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

12.

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 534 (65,812)
Citation 5

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

13.

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 500 (71,559)
Citation 18

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14.

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 494 (72,509)
Citation 1

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Recordkeeping, accounting history, economic development and institutions

15.

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 472 (76,698)
Citation 2

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16.

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

Downloads 464 ( 78,230)

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 464 (77,484)
Citation 50

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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

17.

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 462 (78,645)
Citation 15

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

18.

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
Sudipta Basu, Stanimir Markov and Lakshmanan Shivakumar
Temple University - Department of Accounting, University of Texas at Dallas - Naveen Jindal School of Management and London Business School
Downloads 423 (87,311)
Citation 2

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inflation illusion, analysts, earnings forecasts

19.

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 417 (88,725)
Citation 3

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

20.

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 399 (93,381)
Citation 75

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Earnings-return relation; Negative returns

21.

Measuring Multidimensional Investment Opportunity Sets with 10-K Text

Number of pages: 71 Posted: 15 May 2019 Last Revised: 29 Jan 2021
Sudipta Basu, Xinjie Ma and Hoa Briscoe-Tran
Temple University - Department of Accounting, Business School, National University of Singapore and Ohio State University (OSU) - Department of Finance
Downloads 327 (117,632)
Citation 1

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

22.

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 326 (117,245)
Citation 1

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

23.

Asymmetric Loan Loss Provision Models

Downloads 315 (121,662)
Citation 3

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 236 (162,844)
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 79 (384,634)
Citation 2

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

24.

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

Number of pages: 7 Posted: 04 Dec 2009
John W. Dickhaut, Sudipta Basu, Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting
Downloads 313 (122,474)
Citation 2

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Accounting principles, economic exchange, neuroeconomics, primate brain

25.

Director-Liability-Reduction Laws and Conditional Conservatism

Downloads 283 (136,228)
Citation 3

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 Temple University - Department of Accounting
Downloads 283 (135,568)
Citation 3

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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 Temple University - Department of Accounting

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

26.

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 258 (149,680)
Citation 37

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Quarterly earnings; Earnings-return relation; Negative returns

27.

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 234 (164,676)
Citation 6

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28.

Recordkeeping Alters Economic History by Promoting Reciprocity

Downloads 234 (164,676)
Citation 13

Recordkeeping Alters Economic History by Promoting Reciprocity

Number of pages: 60 Posted: 08 Nov 2007 Last Revised: 22 May 2014
Sudipta Basu, John W. Dickhaut, Gary Hecht, Kristy L. Towry and Gregory B. Waymire
Temple University - Department of Accounting, Chapman University (Deceased), University of Illinois at Urbana-Champaign, Emory University and Emory University - Department of Accounting
Downloads 234 (164,207)
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
Sudipta Basu, John W. Dickhaut, Gary Hecht, Kristy L. Towry and Gregory B. Waymire
Temple University - Department of Accounting, Chapman University (Deceased), University of Illinois at Urbana-Champaign, Emory University and Emory University - Department of Accounting

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accounting, economic institutions, trust, memory, image score

29.

Professional Knowledge and the Historical Emergence of Accounting Norms

Number of pages: 52 Posted: 13 Apr 2013 Last Revised: 19 Apr 2014
Sudipta Basu, Paul E. Madsen, David A. Reppenhagen and Gregory B. Waymire
Temple University - Department of Accounting, University of Florida, UNCC - Turner School of Accountancy and Emory University - Department of Accounting
Downloads 229 (168,101)
Citation 5

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

30.

Bank Entry Barriers and Firms’ Risk Taking

Fox School of Business Research Paper No. 17-024
Number of pages: 51 Posted: 16 Jul 2018 Last Revised: 16 Sep 2021
Sudipta Basu, Mahsa Kaviani and Hosein Maleki
Temple University - Department of Accounting, University of Delaware and Florida State University - College of Business
Downloads 221 (173,938)

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

31.

The Misuse of Regression-Based x-Scores as Dependent Variables in Accounting Research

Number of pages: 59 Posted: 04 May 2021
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 216 (177,760)
Citation 1

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

32.

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 215 (178,518)

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33.

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 210 (182,526)
Citation 1

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

34.

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 195 (195,273)
Citation 4

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

35.

The Social Value of FASB

Fox School of Business Research Paper Forthcoming
Number of pages: 30 Posted: 16 Aug 2021
Gregory B. Waymire and Sudipta Basu
Emory University - Department of Accounting and Temple University - Department of Accounting
Downloads 191 (198,952)

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

36.

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 178 (211,737)
Citation 1

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37.

Walking the Walk? Bank ESG Disclosures and Home Mortgage Lending

Fox School of Business Research Paper Forthcoming
Number of pages: 73 Posted: 14 Apr 2021 Last Revised: 03 Jun 2021
Sudipta Basu, Justin Vitanza, Wei Wang and Xiaoyu (Ross) Zhu
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 163 (228,114)

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

38.

Bank Competition and Borrower Conservatism

Number of pages: 56 Posted: 12 Dec 2019 Last Revised: 13 Oct 2021
Liya Hou, Yi Liang and Sudipta Basu
St. Cloud State University - Department of Accounting, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 156 (236,844)
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

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 136 (264,463)

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

40.

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 124 (283,503)
Citation 1

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41.

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 121 (288,645)
Citation 2

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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
Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Chen
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 118 (293,844)
Citation 5

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

43.

Why Do Firms Forecast Earnings for Multiple Years Simultaneously?

Number of pages: 49 Posted: 07 Nov 2020
Sudipta Basu and Caroline Lee
Temple University - Department of Accounting and Temple University - Fox School of Business and Management
Downloads 103 (322,865)

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multi-year forecasts; management guidance; bundled disclosures; mis-pricing

44.

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 99 (331,301)
Citation 1

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

45.

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 93 (344,769)

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

46.

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 82 (372,555)
Citation 1

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47.

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 Temple University - Department of Accounting
Downloads 77 (386,441)

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Information asymmetry, litigation risk, market liquidity

48.

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 74 (395,177)

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49.

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 61 (437,463)
Citation 5

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Charities, Regulation, Financial Reporting

50.

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 45 (500,485)
Citation 4

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

51.

Antecedents of and Outcomes after Finance Committee Use

Fox School of Business Research Paper Forthcoming
Number of pages: 64 Posted: 18 May 2021
Sudipta Basu and Eunju (Ivy) Lee
Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 36 (543,336)

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

52.

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 28 (588,152)
Citation 1

Abstract:

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53.

How Important are Earnings Announcements as an Information Source?*

Number of pages: 46 Posted: 03 Sep 2009
Sudipta Basu, Truong X. Duong, Stanimir Markov and Eng Joo Tan
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 26 (600,769)
Citation 5

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Earnings information arrival days, conditional information content, information monopoly

54.

Funding Implications of Normal and Excessive Profitability in the Nonprofit Sector

Fox School of Business Research Paper Forthcoming
Number of pages: 42 Posted: 08 Jun 2021 Last Revised: 28 Jun 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 22 (627,892)

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

55.

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
Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang
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

56.

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

57.

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

58.

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

59.

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

60.

Corporate Governance, Top Executive Compensation and Firm Performance in Japan

Pacific-Basin Finance Journal, Vol. 15, No. 1, 2007
Posted: 26 Apr 2014
Sudipta Basu, Lee-Seok Hwang, Toshi and Joseph Weintrop
Temple University - Department of Accounting, Seoul National University - College of Business Administration, Independent and City University of New York - Baruch College - Stan Ross Department of Accountancy

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Main bank; Managerial opportunism; Family control

61.

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
John W. Dickhaut, Sudipta Basu, Kevin A. McCabe and Gregory B. Waymire
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

62.

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

63.

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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64.

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: 122
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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
Sudipta Basu, Rachna Prakash and Gregory B. Waymire
Temple University - Department of Accounting, University of Mississippi - Patterson School of Accountancy and Emory University - Department of Accounting
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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
Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University
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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
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loan collectibility, loan duration, conditional conservatism