Sugata Roychowdhury

Boston College

Associate Professor

140 Commonwealth Avenue

Chestnut Hill, MA 02467

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 1,215

SSRN RANKINGS

Top 1,215

in Total Papers Downloads

18,736

CITATIONS
Rank 1,529

SSRN RANKINGS

Top 1,529

in Total Papers Citations

366

Scholarly Papers (16)

1.

Earnings Management Through Real Activities Manipulation

Number of pages: 54 Posted: 19 Dec 2003
Sugata Roychowdhury
Boston College
Downloads 4,685 (998)
Citation 149

Abstract:

Real activities manipulation, small profits, earnings management, cash flow from operations, cash flow manipulation, real activities, real manipulation

2.

Asymmetric Timeliness of Earnings, Market-to-Book and Conservatism in Financial Reporting

MIT Sloan Research Paper No. 4550-05, Simon Business School Working Paper No. FR 04-21
Number of pages: 56 Posted: 20 Dec 2004
Sugata Roychowdhury and Ross L. Watts
Boston College and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,114 (2,334)
Citation 99

Abstract:

Conservatism, asymmetric timeliness, accruals, earnings management, international accounting, executive compensation, debt financing

3.

The Auditing Oligopoly and Lobbying on Accounting Standards

Harvard Business School Accounting & Management Unit Working Paper No. 13-054
Number of pages: 58 Posted: 11 Dec 2012 Last Revised: 22 Aug 2013
Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
Brigham Young University - Marriott School, Harvard University - Harvard Business School and Boston College
Downloads 1,997 (4,242)
Citation 1

Abstract:

4.

Managerial Ownership and Accounting Conservatism

Number of pages: 55 Posted: 12 Sep 2006
Ryan LaFond and Sugata Roychowdhury
Algert Global, LLC and Boston College
Downloads 1,997 (4,722)
Citation 60

Abstract:

accounting conservatism, conservatism, managerial ownership, CEO ownership, agency costs, agency problems

5.

Investor Sentiment and Corporate Disclosure

Number of pages: 37 Posted: 23 Apr 2007 Last Revised: 13 Mar 2008
Nittai Bergman and Sugata Roychowdhury
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College
Downloads 870 (18,993)
Citation 26

Abstract:

Disclosure, Investor Sentiment, Management Forecasts, Voluntary Disclosure

6.

Voluntary Disclosure Incentives and Earnings Informativeness

Accounting Review, Forthcoming
Number of pages: 57 Posted: 12 Aug 2008 Last Revised: 25 May 2012
Sugata Roychowdhury and Ewa Sletten
Boston College and Boston College
Downloads 850 (18,204)
Citation 5

Abstract:

earnings disclosure, earnings information, disciplinary role, managerial disclosures, voluntary disclosure, earnigs announcement returns, Sarbanes Oxley Act

7.

Auditor Lobbying on Accounting Standards

Harvard Business School Accounting & Management Unit Working Paper No. 15-055
Number of pages: 59 Posted: 07 Jan 2015
Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
Brigham Young University - Marriott School, Harvard University - Harvard Business School and Boston College
Downloads 765 (12,306)
Citation 1

Abstract:

Auditors, FASB, GAAP, lobbying

8.

Elections and Discretionary Accruals: Evidence from 2004

Journal of Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 09-103
Number of pages: 51 Posted: 01 Apr 2008 Last Revised: 01 Jan 2010
Karthik Ramanna and Sugata Roychowdhury
Harvard University - Harvard Business School and Boston College
Downloads 667 (30,541)
Citation 11

Abstract:

accounting information, accruals management, campaign contributions, discretionary accruals, earnings management, election outcomes, political currency, political economy, political process

9.

Are All Special Items Equally Special? The Predictive Role of Conservatism

Number of pages: 48 Posted: 18 Jul 2007 Last Revised: 11 Jan 2009
Richard M. Frankel and Sugata Roychowdhury
Washington University in Saint Louis - Olin Business School and Boston College
Downloads 627 (30,843)
Citation 3

Abstract:

asymmetric timeliness, differential timeliness, special items, special items persistence, earnings persistence, conservatism, strategic reporting, special items classification, CSCORE, predicted conservatism

Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures

Number of pages: 61 Posted: 22 Jul 2010 Last Revised: 15 Feb 2014
Jeffrey Ng and Sugata Roychowdhury
Hong Kong Polytechnic University - School of Accounting and Finance and Boston College
Downloads 531 (40,728)
Citation 5

Abstract:

Bank Failure, Bank Risk, Regulatory Capital, Capital Adequacy, Loan Loss Reserves, Loan Loss Provisions, Loan Charge-Offs

Do Loan Loss Reserves Behave Like Capital? Evidence from Recent Bank Failures

Review of Accounting Studies, Forthcoming
Posted: 15 Feb 2014
Jeffrey Ng and Sugata Roychowdhury
Hong Kong Polytechnic University - School of Accounting and Finance and Boston College

Abstract:

bank failure, bank risk, regulatory capital, capital adequacy, loan loss reserves, loan loss provisions

11.

Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Reporting Conservatism

Forthcoming Journal of Accounting and Economics
Number of pages: 62 Posted: 03 Jan 2012 Last Revised: 13 Sep 2014
Xiumin Martin and Sugata Roychowdhury
Washington University in Saint Louis - Olin School of Business and Boston College
Downloads 259 (83,764)
Citation 2

Abstract:

credit default swaps, timely loss recognition, conservatism, financial market developments, lender monitoring

12.

Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Asymmetric Loss Recognition Timeliness

Number of pages: 40 Posted: 02 Nov 2009 Last Revised: 07 Nov 2010
Guojin Gong, Xiumin Martin and Sugata Roychowdhury
Penn State University - Smeal College of Business, Washington University in Saint Louis - Olin School of Business and Boston College
Downloads 154 (144,831)
Citation 2

Abstract:

credit default swaps, timely loss recognition, conservatism, economic crisis, financial market developments, lender monitoring

13.

Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality

The Accounting Review, Forthcoming
Posted: 24 Jun 2015 Last Revised: 05 May 2017
Chen Chen, Xiumin Martin, Sugata Roychowdhury, Xin Wang and Matthew T. Billett
Monash University - Department of Accounting, Washington University in Saint Louis - Olin School of Business, Boston College, The University of Hong Kong and Indiana University - Kelley School of Business - Department of Finance

Abstract:

Internal information asymmetry, management forecasts, accounting restatements

14.

Increased Creditor Rights, Institutional Investors and Corporate Myopia

Singapore Management University School of Accountancy Research Paper No. 2016-38
Number of pages: 54 Posted: 16 Feb 2015 Last Revised: 05 Mar 2016
Sterling Huang, Jeffrey Ng, Sugata Roychowdhury and Ewa Sletten
Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, Boston College and Boston College
Downloads 74 (146,336)

Abstract:

Agency Environment, Credit Lyonnais, Fiduciary Duties, Investment, Earning Goals, Shareholder Clientele

15.

Does Litigation Encourage or Deter Real Earnings Management?

Number of pages: 46 Posted: 18 May 2017
Sterling Huang, Sugata Roychowdhury and Ewa Sletten
Singapore Management University - School of Accountancy, Boston College and Boston College
Downloads 0 (226,291)

Abstract:

Real Earnings Management, Earnings Management, Deterrence, Litigation, Corporate Governance

16.

Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation

Accounting Review, Forthcoming
Posted: 10 Jan 2012 Last Revised: 31 May 2015
S.P. Kothari, Natalie Mizik and Sugata Roychowdhury
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Washington and Boston College

Abstract:

Earnings Management, Discretionary Accruals, Real Activity Manipulation, Seasoned Equity Offering, SEO Overvaluation, SEO Return Reversal, Earnings Management Opacity