Sunil Dutta

University of California, Berkeley - Haas School of Business

Joan and Egon von Kaschnitz Distinguished Professor of Accounting and International Business

545 Student Services Building, #1900

2220 Piedmont Avenue

Berkeley, CA 94720

United States

SCHOLARLY PAPERS

24

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CITATIONS
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160

Scholarly Papers (24)

1.

Accrual Accounting for Performance Evaluation

Stanford GSB Research Paper No. 1886
Number of pages: 38 Posted: 25 Apr 2005
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 1,496 (11,459)
Citation 29

Abstract:

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Managerial performance measures, accrual accounting, incentive contracts, economic theory, economics of organizations, cost

2.

Cost Allocation for Capital Budgeting Decisions

Number of pages: 49 Posted: 19 Oct 2006
Columbia Buiness School, University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 1,341 (13,645)
Citation 14

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capital budgeting, hurdle rates, decentralization, agency problems

Negotiated Transfer Pricing and Divisional Versus Firm-Wide Performance Evaluation

Number of pages: 33 Posted: 13 Feb 1999
Sunil Dutta and Regina M. Anctil
University of California, Berkeley - Haas School of Business and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 1,221 (15,462)
Citation 36

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Negotiated Transfer Pricing and Divisional Versus Firm-Wide Performance Evaluation

The Accounting Review, Vol 74, No 1, January 1999
Posted: 23 Feb 1999
Sunil Dutta and Regina M. Anctil
University of California, Berkeley - Haas School of Business and University of Minnesota - Twin Cities - Carlson School of Management

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4.

Stock Price, Earnings and Book Value in Managerial Performance Measures

Stanford GSB Research Paper No. 1873
Number of pages: 44 Posted: 02 Feb 2005
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 1,132 (17,686)
Citation 20

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Performance measurement, managerial compensation

5.

Controlling Investment Decisions: Hurdle Rates and Intertemporal Cost Allocation

CESifo Working Paper Series No. 354
Number of pages: 39 Posted: 06 Jan 2000
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 855 (26,738)
Citation 1

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6.

Revenue Recognition in a Multiperiod Agency Setting

Number of pages: 44 Posted: 25 Jul 2000
Sunil Dutta and Xiao-Jun Zhang
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Accounting Group
Downloads 849 (26,997)
Citation 22

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7.

Accrual Accounting in a Dynamic Agency Setting

Number of pages: 41 Posted: 23 Feb 1999
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 782 (30,273)
Citation 2

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Controlling Investment Decisions: Depreciation- and Capital Charges

Number of pages: 43 Posted: 15 Dec 2002
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 531 (49,994)
Citation 31

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capital budgeting, residual income, depreciation, hurdle rate, agency problems

Controlling Investment Decisions: Depreciation- and Capital Charges

Review of Accounting Studies, Forthcoming
Posted: 13 Aug 2002
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business

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capital budgeting, residual income, depreciation, hurdle rate, agency problems

9.

Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence

Accounting Review, Forthcoming
Number of pages: 50 Posted: 07 Jun 2015 Last Revised: 03 Jun 2017
Sunil Dutta and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 525 (51,354)
Citation 7

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conditional conservatism, asymmetric timeliness, loss recognition, corporate financial reporting, valuation, construct validity, placebo tests

Leading Indicator Variables, Performance Measurement and Long-Term Versus Short-Term Contracts

Number of pages: 46 Posted: 30 Jun 2003
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 516 (51,862)
Citation 27

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Leading Indicator Variables, Performance Measurement and Long-Term Versus Short-Term Contracts

Journal of Accounting Research, Vol. 41, No. 5, December 2003
Posted: 29 Sep 2003
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business

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11.

Shareholder Litigation and Market Information: Effects of the Endorsement of the Fraud-on-The-Market Doctrine on Market Information

Number of pages: 58 Posted: 11 May 1997
Sunil Dutta and Jacob Nelson
University of California, Berkeley - Haas School of Business and Bank for International Settlements
Downloads 497 (54,996)
Citation 3

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12.

Information Disclosure, Firm Growth, and the Cost of Capital

Number of pages: 45 Posted: 27 Mar 2016
Sunil Dutta and Alexander Nezlobin
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 493 (55,592)
Citation 8

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Cost of capital, Information disclosure, Risk premium, Growth

13.

Optimists, Pessimists, and Managerial Disclosures

Number of pages: 46 Posted: 28 Apr 1997
Sunil Dutta and Brett Trueman
University of California, Berkeley - Haas School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 487 (56,468)
Citation 1

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14.

Managerial Expertise, Private Information, and Pay-Performance Sensitivity

Number of pages: 43 Posted: 21 Mar 2007
Sunil Dutta
University of California, Berkeley - Haas School of Business
Downloads 457 (61,109)
Citation 18

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Executive Compensation, Pay-Performance Sensitivity, Risk, Incentives

15.

Equilibrium Earnings Management and Managerial Compensation in a Multiperiod Agency Setting

Review of Accounting Studies, Forthcoming
Number of pages: 45 Posted: 26 Jul 2012 Last Revised: 12 Jan 2014
Sunil Dutta and Qintao Fan
University of California, Berkeley - Haas School of Business and University of Oregon, Lundquist School of Business
Downloads 275 (109,241)
Citation 6

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earnings management, managerial compensation, pay-performance sensitivity, information rents

16.

Incentives for Innovation and Centralized versus Delegated Capital Budgeting

Number of pages: 52 Posted: 18 Aug 2011 Last Revised: 02 Jul 2014
Sunil Dutta and Qintao Fan
University of California, Berkeley - Haas School of Business and University of Oregon, Lundquist School of Business
Downloads 174 (170,035)
Citation 4

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capital budgeting, centralization, delegation, holdup problem, innovation

17.

Earnings Management and Dynamic Incentives

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 41 Posted: 18 Aug 2014 Last Revised: 02 Nov 2015
Sunil Dutta and Qintao Fan
University of California, Berkeley - Haas School of Business and University of Oregon, Lundquist School of Business
Downloads 145 (198,412)
Citation 3

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Earnings Management; Renegotiation; Permanent Earnings; Career Concerns

18.

On Smoothing and Asymmetric Timeliness: Implications for the Relation between Accruals and Cash Flows

Number of pages: 60 Posted: 05 Dec 2018 Last Revised: 20 Jun 2019
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Haas School of Business and University of Houston - Bauer College of Business
Downloads 111 (243,429)

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Accruals, Cash Flows, Smoothing, Asymmetric Timeliness, Investment

19.

Information Disclosure, Real Investment, and Shareholder Welfare

Number of pages: 32 Posted: 13 Nov 2017
Sunil Dutta and Alexander Nezlobin
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 99 (263,457)

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Investment; Cost of Capital; Information Disclosure; Welfare

20.

Dynamic Effects of Information Disclosure on Investment Efficiency

Journal of Accounting Research, Vol. 55, No. 2, 2017
Posted: 15 Sep 2017
Sunil Dutta and Alexander Nezlobin
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business

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investment; information disclosure; real effects; welfare

21.

Capital Budgeting and Managerial Compensation: Incentive and Retention Effects

The Accounting Review, January 2003
Posted: 25 Oct 2002
Sunil Dutta
University of California, Berkeley - Haas School of Business

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capital investments, stock options, managerial retention, managerial incentives

22.

Asset Valuation and Performance Measurement in a Dynamic Agency Setting

Review of Accounting Studies, Vol 4, Issues 3 & 4
Posted: 27 Oct 1999
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business

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23.

Private and Public Disclosures and the Efficiency of Stock Prices

REVIEW OF ACCOUNTING STUDIES, Vol 1, No 4, 1997
Posted: 16 Apr 1997
Sunil Dutta
University of California, Berkeley - Haas School of Business

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Earnings Announcements and Market Depth

Posted: 07 Jul 1998
University of North Carolina Kenan-Flagler Business School, University of California, Berkeley - Haas School of Business, University of California at Los Angeles and University of Michigan at Ann Arbor - Accounting

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Earnings Announcements and Market Depth

CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 1, Spring 1997
Posted: 11 Sep 1996
Robert M. Bushman and Sunil Dutta
University of North Carolina Kenan-Flagler Business School and University of California, Berkeley - Haas School of Business

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