Sunil Dutta

University of California, Berkeley - Haas School of Business

William D. Crawford Chair in Taxation and Accounting

545 Student Services Building, #1900

2220 Piedmont Avenue

Berkeley, CA 94720

United States

  • University of California, Berkeley - Haas School of Business

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    • Tel: 510-643-1229
    • Fax: 510-643-1412
SCHOLARLY PAPERS

27

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173

Scholarly Papers (27)

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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 1,619 (23,962)
Citation 7

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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
Tim Baldenius, Sunil Dutta and Stefan J. Reichelstein
Columbia University - Columbia Business School, University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 1,518 (26,418)
Citation 23

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capital budgeting, hurdle rates, decentralization, agency problems

3.

Negotiated Transfer Pricing and Divisional Versus Firm-Wide Performance Evaluation

Downloads 1,321 (32,502)
Citation 6

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 1,321 (31,921)
Citation 6

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Negotiated Transfer Pricing and Divisional Versus Firm-Wide Performance Evaluation

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 1,214 (36,673)
Citation 14

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Performance measurement, managerial compensation

5.

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
Downloads 928 (53,793)

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6.

Controlling Investment Decisions: Hurdle Rates and Intertemporal Cost Allocation

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 907 (55,515)

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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 824 (63,326)
Citation 2

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8.

Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence

The Accounting Review, July 2017
Number of pages: 50 Posted: 07 Jun 2015 Last Revised: 08 Nov 2021
Sunil Dutta and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 753 (71,403)
Citation 7

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

9.

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 London School of Economics
Downloads 655 (85,326)
Citation 27

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Cost of capital, Information disclosure, Risk premium, Growth

10.

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

Downloads 595 (96,449)
Citation 9

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 595 (95,188)
Citation 9

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

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.

Controlling Investment Decisions: Depreciation- and Capital Charges

Downloads 591 (97,284)
Citation 35

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 591 (96,012)
Citation 35

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

Controlling Investment Decisions: Depreciation- and Capital Charges

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

12.

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 543 (108,206)
Citation 4

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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 521 (113,911)
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 510 (116,912)
Citation 11

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Executive Compensation, Pay-Performance Sensitivity, Risk, Incentives

15.

Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

Journal of Accounting, Auditing, and Finance
Number of pages: 39 Posted: 05 Dec 2018 Last Revised: 08 Nov 2021
Sunil Dutta, Panos N. Patatoukas and Annika Yu Wang
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 410 (151,481)
Citation 2

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Accruals, Cash Flows, Smoothing, Asymmetric Timeliness, Investment, Working Capital

16.

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 331 (191,885)
Citation 5

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

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 288 (222,456)
Citation 2

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Earnings Management; Renegotiation; Permanent Earnings; Career Concerns

18.

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 249 (257,839)
Citation 14

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capital budgeting, centralization, delegation, holdup problem, innovation

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 London School of Economics
Downloads 190 (333,529)
Citation 1

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Investment; Cost of Capital; Information Disclosure; Welfare

20.

Capacity Rights and Full Cost Transfer Pricing

Downloads 134 (448,227)
Citation 3

Capacity Rights and Full Cost Transfer Pricing

TRR 266 Accounting for Transparency Working Paper Series No. 7
Number of pages: 61 Posted: 06 May 2021
Sunil Dutta and Stefan Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University
Downloads 76 (669,266)
Citation 2

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Capacity Rights and Full Cost Transfer Pricing

CESifo Working Paper No. 7968
Number of pages: 60 Posted: 06 Dec 2019
Sunil Dutta and Stefan Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University
Downloads 58 (773,421)
Citation 1

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21.

Fundamentals of Carbon Emissions Scaling

Number of pages: 59 Posted: 03 Feb 2025 Last Revised: 08 Feb 2025
Sunil Dutta, Jinsung Hwang and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business, Hankuk University of Foreign Studies and University of California, Berkeley - Haas School of Business
Downloads 59 (751,744)

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Corporate Emissions, Scaling, Carbon Intensity, Carbon-Efficient Indexing. JEL codes: D62, G11, G12, G30, M41, Q51

22.

Innovation Incentives and Competition for Corporate Resources

Review of Accounting Studies, 0[10.1007/s11142-025-09873-9]
Number of pages: 53 Posted: 19 Feb 2025 Last Revised: 25 Feb 2025
Sunil Dutta and Qintao Fan
University of California, Berkeley - Haas School of Business and University of Oregon, Lundquist School of Business
Downloads 43 (867,018)

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Innovation, scarce resources, competition;, asymmetric information, incentives

23.

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 London School of Economics

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investment; information disclosure; real effects; welfare

24.

Capital Budgeting and Managerial Compensation: Incentive and Retention Effects

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

25.

Asset Valuation and Performance Measurement in a Dynamic Agency Setting

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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26.

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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27.

Earnings Announcements and Market Depth

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Earnings Announcements and Market Depth

Contemporary Accounting Research, Vol. 14 No. 1 (Spring 1997) pp. 43-68.
Posted: 07 Jul 1998 Last Revised: 08 Jan 2024
Robert M. Bushman, Sunil Dutta, John S. Hughes and Raffi Indjejikian
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

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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