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

67

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169

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251

Scholarly Papers (67)

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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 1,745 (14,097)
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 1,640 (15,535)
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 1,142 (26,643)
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 985 (32,927)
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 832 (41,675)
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 780 (45,422)
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 756 (47,384)
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 727 (49,889)
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 681 (54,456)
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 675 (55,052)
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 604 (63,435)
Citation 5

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

12.

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 594 (64,779)
Citation 2

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13.

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 560 (69,797)
Citation 5

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

14.

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 548 (71,747)
Citation 18

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15.

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 525 (75,685)
Citation 2

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

16.

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 503 (79,778)
Citation 1

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Recordkeeping, accounting history, economic development and institutions

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 490 (82,335)
Citation 15

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

18.

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
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 478 (84,773)

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

19.

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

Downloads 469 ( 86,749)

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 469 (85,947)
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

20.

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 431 (95,794)
Citation 2

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inflation illusion, analysts, earnings forecasts

21.

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 430 (96,055)
Citation 3

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

22.

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 427 (96,844)
Citation 77

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Earnings-return relation; Negative returns

23.

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 349 (121,700)
Citation 1

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

24.

Asymmetric Loan Loss Provision Models

Downloads 333 (128,085)
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 245 (174,559)
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 88 (397,025)
Citation 2

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

25.

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 323 (132,246)
Citation 2

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Accounting principles, economic exchange, neuroeconomics, primate brain

26.

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

Number of pages: 63 Posted: 04 May 2021 Last Revised: 30 Jun 2022
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 306 (139,963)
Citation 1

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

27.

Director-Liability-Reduction Laws and Conditional Conservatism

Downloads 291 (147,473)
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 University of Virginia - McIntire School of Commerce
Downloads 291 (146,748)
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 University of Virginia - McIntire School of Commerce

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

28.

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 278 (154,451)
Citation 1

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

29.

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 271 (158,569)
Citation 37

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Quarterly earnings; Earnings-return relation; Negative returns

30.

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 259 (165,936)
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

31.

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 256 (167,853)

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

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 247 (173,725)

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

33.

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 240 (178,678)
Citation 6

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34.

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 238 (180,094)
Citation 5

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

35.

Recordkeeping Alters Economic History by Promoting Reciprocity

Downloads 238 (180,094)
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 238 (179,610)
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

36.

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 233 (183,736)

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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 216 (197,418)
Citation 4

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

38.

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 187 (224,896)
Citation 1

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39.

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

Number of pages: 74 Posted: 01 Apr 2022
Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 175 (238,035)

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

40.

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 166 (248,818)

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

41.

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 140 (285,643)
Citation 5

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

42.

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 137 (290,498)
Citation 1

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43.

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 129 (304,125)

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Information asymmetry, litigation risk, market liquidity

44.

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 123 (315,060)
Citation 2

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45.

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 119 (322,501)

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

46.

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 100 (363,072)
Citation 1

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

47.

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 97 (370,206)

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

48.

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 92 (382,624)
Citation 1

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49.

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

Fox School of Business Research Paper
Number of pages: 85 Posted: 08 Nov 2021 Last Revised: 03 Jun 2022
Zhongnan Xiang, Wei Wang and Sudipta Basu
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 90 (387,921)

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Debt renegotiations, long-run stock returns, incomplete contracts, real options, knowledge transfer

50.

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 87 (395,963)

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IFRS Insurance Accounting

51.

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 (434,722)

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52.

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 65 (465,215)
Citation 5

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Charities, Regulation, Financial Reporting

53.

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 Temple University - Department of Accounting
Downloads 56 (499,752)

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

54.

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 52 (516,488)
Citation 4

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

55.

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 42 (563,299)

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

56.

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 (643,938)
Citation 1

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57.

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 28 (643,938)
Citation 5

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Earnings information arrival days, conditional information content, information monopoly

58.

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

59.

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

60.

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

61.

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

62.

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

63.

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

64.

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

65.

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

66.

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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67.

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: 132
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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
Downloads 37

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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