Neil Bhattacharya

Southern Methodist University (SMU) - Accounting Department

Associate Professor

SCHOLARLY PAPERS

13

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TOTAL CITATIONS
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Top 5,387

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151

Scholarly Papers (13)

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1.

Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs

Downloads 2,720 (10,049)
Citation 27

Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs

Contemporary Accounting Research, Vol. 30, No. 2, 2013
Number of pages: 54 Posted: 15 Feb 2007 Last Revised: 03 Jul 2013
Neil Bhattacharya, Hemang Desai and Kumar Venkataraman
Southern Methodist University (SMU) - Accounting Department, Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Finance Department
Downloads 1,588 (23,052)
Citation 17

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Earnings Quality, Information Asymmetry, Liqudity, Cost of Capital

Earnings Quality and Information Asymmetry: Evidence from Trading Costs

Number of pages: 53 Posted: 11 Sep 2008
Neil Bhattacharya, Hemang Desai and Kumar Venkataraman
Southern Methodist University (SMU) - Accounting Department, Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Finance Department
Downloads 1,132 (37,953)
Citation 10

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Earnings quality, information asymmetry, transactions costs, cost of capital

2.

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

Downloads 1,779 (19,729)
Citation 57

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

Number of pages: 51 Posted: 06 Jan 2004
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Chad R. Larson
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Houston - Department of Accountancy & Taxation
Downloads 1,779 (19,372)
Citation 57

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pro forma earnings, information content of earnings, persistence of earnings, analysts' forecasts

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

Posted: 01 Dec 2003
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Chad R. Larson
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Houston - Department of Accountancy & Taxation

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pro forma earnings, information content of earnings, persistence of earnings, analysts' forecasts

3.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 05 Sep 2004
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Richard Mergenthaler
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University
Downloads 1,208 (35,102)
Citation 9

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Pro forma earnings; corporate disclosure; The Sarbanes-Oxley Act of 2002; SEC regulations

4.

Empirical Evidence on Recent Trends in Pro Forma Reporting

Downloads 840 (58,631)
Citation 24

Empirical Evidence on Recent Trends in Pro Forma Reporting

Number of pages: 33 Posted: 23 Aug 2003
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Richard Mergenthaler
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University
Downloads 840 (57,739)
Citation 24

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pro forma earnings, street earnings, corporate disclosure, analysts' expectations

Empirical Evidence on Recent Trends in Pro Forma Reporting

Posted: 19 Dec 2003
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Richard Mergenthaler
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University

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pro forma earnings, street earnings, corporate disclosure, analysts' expectations

5.

High-Frequency Traders and Price Informativeness during Earnings Announcements

Review of Accounting Studies, Forthcoming
Number of pages: 63 Posted: 09 Jul 2016 Last Revised: 26 May 2020
Neil Bhattacharya, Bidisha Chakrabarty and Xu (Frank) Wang
Southern Methodist University (SMU) - Accounting Department, Saint Louis University - Richard A. Chaifetz School of Business and Saint Louis University - Chaifetz School of Business
Downloads 660 (80,311)
Citation 5

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High Frequency Trading; earnings announcements; earnings response coefficient; price impact of trades; analyst forecast

6.

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Downloads 490 (116,497)
Citation 19

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Number of pages: 39 Posted: 04 Jan 2004
Kristian D. Allee, Neil Bhattacharya, Ervin L. Black and Theodore E. Christensen
University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 490 (115,107)
Citation 19

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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Accounting, Organizations and Society, Forthcoming
Posted: 29 Sep 2006
Kristian D. Allee, Neil Bhattacharya, Ervin L. Black and Theodore E. Christensen
University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

7.

Can Short Sellers Constrain Opportunistic Non-GAAP Reporting?

Review of Accounting Studies, 2022, 27 (2), 391–440.
Number of pages: 60 Posted: 31 Jan 2016 Last Revised: 30 Jun 2022
Neil Bhattacharya, Theodore E. Christensen, Qunfeng Liao and Bo Ouyang
Southern Methodist University (SMU) - Accounting Department, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Oakland University-Department of Accounting and Finance and Pennsylvania State University Great Valley
Downloads 422 (139,019)
Citation 1

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Non-GAAP earnings, short sellers, Regulation SHO, earnings management

8.

Systematic Share Price Fluctuations after Bankruptcy Filings and the Investors Who Drive Them

Number of pages: 47 Posted: 08 Feb 2006
Mark Dawkins, Neil Bhattacharya and Linda Smith Bamber
University of Georgia - C. Herman and Mary Virginia Terry College of Business, Southern Methodist University (SMU) - Accounting Department and University of Georgia - J.M. Tull School of Accounting
Downloads 386 (153,888)
Citation 8

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Bankruptcy filing, price reaction, market efficiency, bid-ask bounce

9.

Regulatory Interventions in Response to Non-Compliance with Mandatory Derivatives Disclosure Rules

Review of Accounting Studies, Forthcoming, SMU Cox School of Business Research Paper No. 21-21, Singapore Management University School of Accountancy Research Paper No. 2022-145
Number of pages: 53 Posted: 28 Dec 2021 Last Revised: 17 Jan 2023
Neil Bhattacharya, Hye Sun Chang and Raluca Chiorean
Southern Methodist University (SMU) - Accounting Department, Singapore Management University - School of Accountancy and Lehigh University - Department of Accounting
Downloads 176 (337,749)

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Mandatory disclosures; derivatives; proprietary costs; agency costs; SEC comment letters

10.

Do Designated Market Makers Facilitate Price Informativeness? Evidence from Earnings Announcements

SMU Cox School of Business Research Paper No. 22-10
Number of pages: 51 Posted: 06 Apr 2022
Neil Bhattacharya, Bidisha Chakrabarty, Lei Ma and Jing Pan
Southern Methodist University (SMU) - Accounting Department, Saint Louis University - Richard A. Chaifetz School of Business, Southern Illinois University - Southern Illinois University at Carbondale and Pennsylvania State University - Department of Accounting
Downloads 169 (349,930)

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Designated Market Makers; Earning Announcements; Jump Ratio; Return Synchronicity; Regression Discontinuity

11.

Predictability of Analyst Earnings Forecast Errors and Institutional and Individual Investors’ Reactions to Earnings News

Journal of Accounting, Auditing & Finance, 36(4), 826–853, 2021. https://doi.org/10.1177/0148558X20939332, ESMT Berlin Working Paper
Number of pages: 42 Posted: 14 Sep 2023
Neil Bhattacharya, Per Olsson and Hyungshin Park
Southern Methodist University (SMU) - Accounting Department, ESMT European School of Management and Technology and Kennesaw State University - Michael J. Coles College of Business
Downloads 45 (794,156)
Citation 1

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Analyst Forecast, Earnings Announcement, Investor Sophistication, Under-Reaction

12.

Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate

The Accounting Review, Forthcoming , SMU Cox School of Business Research Paper No. 18-1
Posted: 20 Nov 2017
Neil Bhattacharya, Young Jun Cho and Jae B. Kim
Southern Methodist University (SMU) - Accounting Department, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics

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XBRL, Analysts, Institutions, Information Asymmetry

13.

Investors' Trade Size and Trading Responses Around Earnings Announcements: An Empirical Investigation

Posted: 27 Feb 2001
Neil Bhattacharya
Southern Methodist University (SMU) - Accounting Department

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Earnings announcements, information asymmetry, market microstructure, trading volume