Dmitri Byzalov

Temple University - Fox School of Business and Management - Department of Accounting

Associate Professor

Philadelphia, PA 19122

United States

http://astro.temple.edu/~dbyzalov/

  • Temple University - Fox School of Business and Management - Department of Accounting

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 4,848

SSRN RANKINGS

Top 4,848

in Total Papers Downloads

16,608

TOTAL CITATIONS
Rank 7,878

SSRN RANKINGS

Top 7,878

in Total Papers Citations

165

Scholarly Papers (18)

Actions:
Email selected abstracts
1.

Cost Management Research

Journal of Management Accounting Research, Forthcoming
Number of pages: 64 Posted: 10 Dec 2016 Last Revised: 26 Oct 2017
Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang and Yi Liang
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and University of Virginia - McIntire School of Commerce
Downloads 3,746 (6,058)
Citation 8

Abstract:

Loading...

managerial decisions; resource adjustment costs; asymmetric cost behavior; cost stickiness; optimistic and pessimistic expectations

2.

The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior

Journal of Management Accounting Research, 26(2), 221-242, 2014
Number of pages: 36 Posted: 17 May 2006 Last Revised: 23 Jul 2015
Rajiv D. Banker, Dmitri Byzalov, Mustafa Ciftci and Raj Mashruwala
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, American University of Sharjah - School of Business and Management and University of Calgary - Haskayne School of Business
Downloads 2,363 (12,633)
Citation 21

Abstract:

Loading...

optimism, pessimism, cost stickiness, anti-stickiness, cost behavior

3.

Asymmetric Cost Behavior

Journal of Management Accounting Research, Vol. 26, No. 2, 43-79, 2014
Number of pages: 60 Posted: 20 Aug 2013 Last Revised: 13 Aug 2015
Rajiv D. Banker and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 2,070 (15,618)
Citation 18

Abstract:

Loading...

cost stickiness and anti-stickiness, resource adjustment costs, managerial decisions

4.

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 1,884 (18,140)
Citation 28

Abstract:

Loading...

timely loss recognition, omitted variable bias, over-investment

5.

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 1,302 (31,714)
Citation 7

Abstract:

Loading...

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

6.

Demand Uncertainty and Cost Behavior

Accounting Review, 89(3), 839-865, 2014.
Number of pages: 45 Posted: 16 Aug 2011 Last Revised: 23 Jul 2015
Rajiv D. Banker, Dmitri Byzalov and Jose M. Plehn-Dujowich
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and Powerlytics. Inc.
Downloads 1,188 (36,162)
Citation 40

Abstract:

Loading...

cost behavior, demand uncertainty, cost rigidity

7.

R&D Intensity, Ability Indicators, and Executive Compensation

Number of pages: 34 Posted: 17 Aug 2011 Last Revised: 01 Jun 2016
Rajiv D. Banker, Dmitri Byzalov and Chunwei Xian
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and Northeastern Illinois University
Downloads 727 (71,392)

Abstract:

Loading...

ability indicators, adverse selection, moral hazard, information asymmetry, screening

8.

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 649 (82,450)
Citation 19

Abstract:

Loading...

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

9.

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

Downloads 599 (91,311)
Citation 7

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

Number of pages: 64 Posted: 04 May 2021 Last Revised: 25 Aug 2023
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 491 (115,407)
Citation 4

Abstract:

Loading...

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

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

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 64 Posted: 14 Sep 2023 Last Revised: 27 Nov 2023
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 108 (505,196)
Citation 3

Abstract:

Loading...

two-stage estimation; exclusion restriction; functional form; identification

10.

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 456 (127,533)
Citation 3

Abstract:

Loading...

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

11.

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

Number of pages: 73 Posted: 01 Apr 2022 Last Revised: 24 May 2023
Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 336 (180,220)

Abstract:

Loading...

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

12.

Demand Uncertainty and Production Outsourcing

Number of pages: 60 Posted: 20 Aug 2015 Last Revised: 19 Apr 2019
Hilal Atasoy, Rajiv D. Banker and Dmitri Byzalov
Rutgers Business School - Rutgers University, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 298 (204,820)

Abstract:

Loading...

13.

Operating Asymmetries and Non-Linear Spline Correction in Discretionary Accrual Models

Fox School of Business Research Paper No. 18-011
Number of pages: 56 Posted: 28 Feb 2018 Last Revised: 17 May 2018
Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang and Byunghoon Jin
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Marist College
Downloads 278 (220,143)
Citation 1

Abstract:

Loading...

14.

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 274 (223,382)
Citation 6

Abstract:

Loading...

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

15.

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 247 (247,783)
Citation 2

Abstract:

Loading...

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

16.

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 190 (317,440)
Citation 5

Abstract:

Loading...

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

17.

How to Use Higher Moments to Capture Accounting Constructs

Number of pages: 62
Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 1

Abstract:

Loading...

accounting construct, thought experiment for the construct, generalized method of moments (GMM), multi-stage estimation, bootstrapping JEL codes: M41, C20, C25

18.

Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior

Journal of Accounting and Economics, 55(1), 111-127, 2013.
Posted: 15 Aug 2011 Last Revised: 23 Jul 2015
Rajiv D. Banker, Dmitri Byzalov and Lei Tony Chen
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and affiliation not provided to SSRN

Abstract:

Loading...

Sticky costs, Employment protection legislation, Labor adjustment costs