Sudipta Basu

Temple University - Department of Accounting

Professor of Accounting

Philadelphia, PA 19122

United States

SCHOLARLY PAPERS

44

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CITATIONS
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225

Scholarly Papers (44)

1.

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 - Goizueta Business School and Temple University - Department of Accounting
Downloads 1,269 (9,707)
Citation 10

Abstract:

Accounting, Economic History, Economic Institutions

2.

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 981 (9,823)
Citation 1

Abstract:

timely loss recognition, omitted variable bias, over-investment

3.

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 - Goizueta Business School
Downloads 708 (25,491)
Citation 11

Abstract:

intertemporal trade, verifiable history, dispute resolution, cultural selection

4.

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 - Goizueta Business School
Downloads 602 (29,481)
Citation 5

Abstract:

Moka, gift exchange, patent, trademark, fair value

5.

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 - Goizueta Business School
Downloads 564 (32,620)

Abstract:

Accounting principles, economic exchange, neuroeconomics, primate brain

6.

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 - Goizueta Business School
Downloads 561 (33,861)
Citation 1

Abstract:

Accounting principles, economic exchange, neuroeconomics, primate brain

7.

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 - Goizueta Business School and Temple University - Department of Accounting
Downloads 539 (35,727)
Citation 2

Abstract:

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

8.

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, Southern Methodist University (SMU) - Edwin L. Cox School of Business and Singapore Management University - Lee Kong Chian School of Business
Downloads 489 (36,726)
Citation 2

Abstract:

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

9.

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 445 (26,270)

Abstract:

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

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 Southern Methodist University (SMU) - Edwin L. Cox School of Business
Downloads 424 (52,106)
Citation 36

Abstract:

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

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

Journal of Accounting & Economics, Vol. 38, Nos. 1-3, pp. 171-203, December 2004
Posted: 22 Mar 2005
Sudipta Basu and Stanimir Markov
Temple University - Department of Accounting and Southern Methodist University (SMU) - Edwin L. Cox School of Business

Abstract:

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

11.

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 - Goizueta Business School
Downloads 377 (53,062)
Citation 1

Abstract:

Recordkeeping, accounting history, economic development and institutions

12.

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, Southern Methodist University (SMU) - Edwin L. Cox School of Business and London Business School
Downloads 360 (60,052)
Citation 5

Abstract:

inflation illusion, analysts, earnings forecasts

13.

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 Temple University - Fox School of Business and Management
Downloads 238 (68,506)

Abstract:

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

14.

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 - Goizueta Business School
Downloads 231 (91,848)
Citation 8

Abstract:

Accounting principles, economic exchange, neuroeconomics, primate brain

15.

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 206 (41,460)
Citation 14

Abstract:

write-down, impairment buffer, contracting efficiency, regulation

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 - Goizueta Business School
Downloads 202 (118,797)
Citation 6

Abstract:

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 - Goizueta Business School

Abstract:

accounting, economic institutions, trust, memory, image score

17.

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 - Goizueta Business School
Downloads 188 (115,823)
Citation 2

Abstract:

18.

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 182 (64,620)

Abstract:

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

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 158 (70,358)

Abstract:

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

20.

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, University of Florida - Fisher School of Accounting and Emory University - Goizueta Business School
Downloads 141 (140,360)

Abstract:

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

21.

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 114 (64,821)

Abstract:

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

22.

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 112 (109,560)
Citation 32

Abstract:

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 112 (118,549)
Citation 26

Abstract:

Earnings-return relation; Negative returns

24.

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 108 (146,425)

Abstract:

25.

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 97 (152,992)
Citation 20

Abstract:

Quarterly earnings; Earnings-return relation; Negative returns

26.

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 97 (139,617)

Abstract:

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

27.

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 79 (172,684)
Citation 3

Abstract:

28.

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 76 (192,036)
Citation 1

Abstract:

29.

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 62 (216,681)
Citation 7

Abstract:

30.

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 50 (279,978)

Abstract:

31.

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 44 (260,389)
Citation 7

Abstract:

32.

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 35 (296,796)
Citation 5

Abstract:

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

33.

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 30 (346,031)
Citation 11

Abstract:

34.

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 22 (374,676)
Citation 4

Abstract:

Charities, Regulation, Financial Reporting

35.

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 14 (436,016)
Citation 3

Abstract:

36.

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

Abstract:

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

37.

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

Abstract:

shareholder lawsuits, ownership structure, enforcement, ownership, control

38.

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

Abstract:

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

39.

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

Abstract:

Main bank; Managerial opportunism; Family control

40.

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

Abstract:

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

41.

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 - Goizueta Business School

Abstract:

Accounting principles, human brain, evolution

42.

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 - Goizueta Business School

Abstract:

Accounting principles, conceptual framework

43.

The Usefulness of Industry Segment Information

Posted: 28 Aug 2000 Last Revised: 22 May 2014
Temple University - Department of Accounting, George Mason University - School of Business and Texas Christian University - M.J. Neeley School of Business

Abstract:

44.

The Conservatism Principle and the Asymmetric Timeliness of Earnings

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

Abstract:

Other Papers (1)

Total Downloads: 49    Citations: 0
1.

Director Liability Reduction Laws and Conditional Conservatism

Number of pages: 50 Posted: 01 Aug 2016
Sudipta Basu and Yi Liang
Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 0

Abstract:

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