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

25

DOWNLOADS
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Top 3,338

in Total Papers Downloads

12,349

SSRN CITATIONS
Rank 11,150

SSRN RANKINGS

Top 11,150

in Total Papers Citations

54

CROSSREF CITATIONS

48

Scholarly Papers (25)

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 1,503 (13,323)
Citation 5

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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 1,395 (14,973)
Citation 15

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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 1,242 (17,574)
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 1,138 (20,376)
Citation 13

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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 860 (30,652)

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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 859 (30,702)

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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 784 (34,812)
Citation 2

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8.

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 572 (52,943)
Citation 6

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

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 535 (56,994)
Citation 29

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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

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 520 (59,092)
Citation 8

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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.

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 517 (60,183)
Citation 4

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Cost of capital, Information disclosure, Risk premium, Growth

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 506 (61,789)
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 492 (64,011)
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 465 (68,613)
Citation 11

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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 278 (123,016)
Citation 3

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

16.

Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

Number of pages: 60 Posted: 05 Dec 2018 Last Revised: 08 Jun 2020
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 206 (165,151)

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

17.

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 182 (185,037)
Citation 2

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capital budgeting, centralization, delegation, holdup problem, innovation

18.

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 157 (210,192)
Citation 2

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Earnings Management; Renegotiation; Permanent Earnings; Career Concerns

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 115 (267,946)
Citation 1

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Investment; Cost of Capital; Information Disclosure; Welfare

20.

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 23 (559,779)
Citation 1

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21.

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

22.

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

23.

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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24.

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

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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