Somnath Das

University of Illinois at Chicago

Professor

601 South Morgan Street

University Hall, Room 2303

Chicago, IL 60607

United States

  • University of Illinois at Chicago

    • Email
    • Tel: 312-996-4482
    • Fax: 312-996-4520
SCHOLARLY PAPERS

18

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Top 7,585

in Total Papers Citations

85

Scholarly Papers (18)

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1.

Fourth Quarter Reversals in Earnings Changes and Earnings Management

Number of pages: 54 Posted: 05 May 2002
Somnath Das and Pervin K. Shroff
University of Illinois at Chicago and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 1,110 (43,004)
Citation 15

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2.

An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management

The Accounting Review, Forthcoming
Number of pages: 52 Posted: 20 Sep 2008 Last Revised: 15 Mar 2012
Somnath Das, Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago, Michigan State University and affiliation not provided to SSRN
Downloads 1,024 (48,158)
Citation 9

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earnings management, expectation management, market response, benchmark beating

3.

Quarterly Earnings Patterns and Earnings Management

Number of pages: 51 Posted: 26 Apr 2007
Somnath Das, Pervin K. Shroff and Haiwen (Helen) Zhang
University of Illinois at Chicago, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota
Downloads 1,014 (48,931)
Citation 17

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4.

Does it Pay to Consistently Meet Analysts' Earnings Expectations?

Number of pages: 43 Posted: 22 Jan 2003
Gia Chevis, Somnath Das and Shiva Sivaramakrishnan
Baylor University - Hankamer School of Business, University of Illinois at Chicago and Rice University
Downloads 577 (103,102)
Citation 4

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Analysts, Earnings Forecasts, Valuation, Expectation Management, Earnings Management, Self-selection

5.

Detection-Controlled Prediction of Accounting Irregularities: Channel Stuffing as an Illustrative Case

Number of pages: 46 Posted: 10 May 2011 Last Revised: 22 Jul 2012
Somnath Das, Pervin K. Shroff and Haiwen (Helen) Zhang
University of Illinois at Chicago, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota
Downloads 575 (103,549)
Citation 1

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Channel Stuffing, Bivariate Probit Model with Partial Observability, Detection

6.

The Survival of Marginally-Distressed Firms: Evidence on the Duration of Turnaround

Number of pages: 41 Posted: 28 Dec 2003
Somnath Das and Marc J. LeClere
University of Illinois at Chicago and Valparaiso University
Downloads 545 (110,713)
Citation 1

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Financial Distress, Survival Analysis,

7.

A Re-Examination of Financial Analysts' Differential Earnings Forecast Accuracy

Contemporary Accounting Research, Vol. 14, No. 1, Spring 1997
Number of pages: 42 Posted: 16 Oct 1996 Last Revised: 01 Apr 2014
Praveen Sinha, Lawrence D. Brown and Somnath Das
California State University, Long Beach, Temple University - Department of Accounting and University of Illinois at Chicago
Downloads 501 (122,802)
Citation 13

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8.

Earnings Smoothing, Cash Flow Volatility, and CEO Cash Bonus

Number of pages: 39 Posted: 14 Mar 2012 Last Revised: 26 Mar 2012
Somnath Das, Philip Keejae Hong and Kyonghee Kim
University of Illinois at Chicago, Central Michigan University and Michigan State University
Downloads 394 (162,786)
Citation 1

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Earnings smoothing, CEO compensation, cash flow volatility

9.

Analysts’ Selective Coverage and Subsequent Performance of Newly Public Firms

Journal of Finance, Vol. 61, No. 3, pp 1159 –1185
Number of pages: 36 Posted: 09 Jul 2010 Last Revised: 14 Jul 2010
Re-Jin Guo, Somnath Das and Huai Zhang
University of Illinois at Chicago - Department of Finance, University of Illinois at Chicago and Nanyang Business School, Nanyang Technological University
Downloads 341 (191,054)
Citation 6

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Analyst Coverage, Initial Public Offering, Long-term Performance

10.

Rounding-Up in Reported Eps, Behavioral Thresholds, and Earnings Management

Journal of Accounting and Economics, Vol. 35, No. 1, pp. 31-50, April 2003
Number of pages: 34 Posted: 29 Jan 2003 Last Revised: 14 Jul 2010
Somnath Das and Huai Zhang
University of Illinois at Chicago and Nanyang Business School, Nanyang Technological University
Downloads 231 (286,061)
Citation 14

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behavioral thresholds, earnings management, earnings per share, rounding

11.

Analysts' Use of Dividends in Earnings Forecasts

Forthcoming in Review of Accounting Studies
Number of pages: 65 Posted: 15 Sep 2022
Somnath Das, Philipp D. Schaberl and Pradyot K. Sen
University of Illinois at Chicago, University of Northern Colorado - Monfort College of Business and University of Washington Bothell
Downloads 177 (366,687)
Citation 1

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Analysts’ Forecast Errors, Analyst Inefficiency, Analysts’ Optimistic Bias, Dividends, Median Regression, Theil-Sen Estimator

12.

The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements

Das, S., J. Gong, and S. Li. 2020. Accounting expertise of board committees and the consequences of financial restatements. Journal of Accounting, Auditing and Finance, Forthcoming.
Number of pages: 50 Posted: 02 Jul 2020
Somnath Das, James Jianxin Gong and Siyi Li
University of Illinois at Chicago, California State University at Fullerton and California State University, Fullerton - Department of Accounting
Downloads 114 (525,271)
Citation 3

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13.

An Empirical Examination of the Divergence between Managers’ and Analysts’ Earnings Forecasts

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 05 Jan 2018
Somnath Das, Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago, Michigan State University and affiliation not provided to SSRN
Downloads 92 (610,411)

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Earnings forecasts, Earnings benchmarks, Forecast divergence, Earnings announcement return

14.

Measuring the Informativeness of Earnings Announcements: The Role of Event Windows

Quarterly Review of Economics and Finance, Forthcoming
Number of pages: 51 Posted: 02 Aug 2018 Last Revised: 15 Sep 2021
Somnath Das and Alexander King
University of Illinois at Chicago and Saint Xavier University
Downloads 63 (757,295)

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Abnormal R-Sq, Earnings Announcements, Event Window, Information Content, Non-trading hours, Trading hours, USTAT

15.

Dividend Cuts and a Firm’s Investment Opportunity Set

Das, S, and Dhole, S. 2024. Dividend Cuts and a Firm’s Investment Opportunity Set. Journal of Business Finance & Accounting, Forthcoming , Journal of Business Finance & Accounting, 0[10.1111/jbfa.12801]
Number of pages: 55 Posted: 12 Apr 2024 Last Revised: 27 Nov 2024
Somnath Das and Sandip Dhole
University of Illinois at Chicago and Monash University
Downloads 49 (856,938)

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Contextual Information, Dividend decreases, Ex-post Validation, Information Content, Investment Opportunity Set, Investor Response, Payout Policy, Prior Information, State-dependency

16.

On the Anomalous Stock Price Response to Management Earnings Forecasts

Journal of Business Finance and Accounting, Forthcoming
Posted: 18 Jun 2012
Somnath Das, Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago, Michigan State University and affiliation not provided to SSRN

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management forecasts, earnings guidance, stock price drift, overreaction, underreaction

17.

Standard Estimation, Standard Tightness, and Benchmarking: A Method with an Application to Nursing Services

Journal of Management Accounting Research, 1998
Posted: 08 Sep 1998
Rajiv D. Banker, Hsihui Chang and Somnath Das
Temple University - Department of Accounting, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and University of Illinois at Chicago

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18.

Earnings Predictability and Bias in Analysts? Earnings Forecasts

The Accounting Review, Vol 73, No 2, April 1998
Posted: 03 Aug 1998
Somnath Das, Carolyn B. Levine and Shiva Sivaramakrishnan
University of Illinois at Chicago, Carnegie Mellon University - David A. Tepper School of Business and Rice University

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