Details about Sudipta Basu

Access statistics for papers by Sudipta Basu.

Last updated 2024-06-08. Update your information in the RePEc Author Service.

Short-id: pba1210

Working Papers

1995

1. Conservatism and the Asymmetric Timeliness of Earning
   Working Papers, Rochester, Business - Ph.D., View citations (23)

Journal Articles

2024

1. The misuse of regression-based x-Scores as dependent variables
   Journal of Accounting and Economics, 2024, 77, (2)

2022

2. Antecedents of and outcomes after finance committee use
   Journal of Business Finance & Accounting, 2022, 49, (3-4), 491-535 View citations (1)
3. Insurance: in or out of the ‘too difficult’ box?
   Accounting and Business Research, 2022, 52, (5), 510-535 View citations (1)
4. The Social Value of FASB
   Accounting, Economics, and Law: A Convivium, 2022, 12, (2), 153-180
5. Walking the walk? Bank ESG disclosures and home mortgage lending
   Review of Accounting Studies, 2022, 27, (3), 779-821 View citations (6)

2020

6. Asymmetric loan loss provision models
   Journal of Accounting and Economics, 2020, 70, (2) View citations (6)

2019

7. Director–Liability–Reduction Laws and Conditional Conservatism
   Journal of Accounting Research, 2019, 57, (4), 889-917 View citations (19)
8. Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost
   Accounting, Economics, and Law: A Convivium, 2019, 9, (1), 13 View citations (2)
9. Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests
   Journal of Accounting and Economics, 2019, 68, (2) View citations (3)

2016

10. Conditional conservatism and disaggregated bad news indicators in accrual models
    Review of Accounting Studies, 2016, 21, (3), 859-897 View citations (6)
11. The confounding effect of cost stickiness on conservatism estimates
    Journal of Accounting and Economics, 2016, 61, (1), 203-220 View citations (41)

2013

12. How Important are Earnings Announcements as an Information Source?
    European Accounting Review, 2013, 22, (2), 221-256 View citations (16)

2011

13. Economic crisis and accounting evolution
    Accounting and Business Research, 2011, 41, (3), 207-232 View citations (10)

2009

14. Memory, transaction records, and The Wealth of Nations
    Accounting, Organizations and Society, 2009, 34, (8), 895-917 View citations (11)

2008

15. Accounting is an Evolved Economic Institution
    Foundations and Trends(R) in Accounting, 2008, 2, (1–2), 1-174 View citations (16)
16. Has the importance of intangibles really grown? And if so, why?
    Accounting and Business Research, 2008, 38, (3), 171-190 View citations (23)

2007

17. Corporate governance, top executive compensation and firm performance in Japan
    Pacific-Basin Finance Journal, 2007, 15, (1), 56-79 View citations (40)

2004

18. Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts
    Journal of Accounting and Economics, 2004, 38, (1), 171-203 View citations (36)
19. What do we learn from two new accounting-based stock market anomalies?
    Journal of Accounting and Economics, 2004, 38, (1), 333-348 View citations (4)

2003

20. Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads
    Journal of Accounting Research, 2003, 41, (2), 433-444 View citations (4)

2001

21. Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom
    Journal of Business Finance & Accounting, 2001, 28, (9‐10), 1333-1349 View citations (19)

1999

22. Discussion of international differences in the timeliness, conservatism, and classification of earnings
    Journal of Accounting Research, 1999, 37, 89-99 View citations (8)

1998

23. International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors
    Journal of Business Finance & Accounting, 1998, 25, (9‐10), 1207-1247 View citations (25)

1997

24. The conservatism principle and the asymmetric timeliness of earnings
    Journal of Accounting and Economics, 1997, 24, (1), 3-37 View citations (870)