Sudipta Basu : Citation Profile


Are you Sudipta Basu?

Temple University

8

H index

7

i10 index

919

Citations

RESEARCH PRODUCTION:

19

Articles

1

Papers

RESEARCH ACTIVITY:

   25 years (1995 - 2020). See details.
   Cites by year: 36
   Journals where Sudipta Basu has often published
   Relations with other researchers
   Recent citing documents: 141.    Total self citations: 10 (1.08 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pba1210
   Updated: 2022-05-14    RAS profile: 2022-02-18    
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Relations with other researchers


Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Sudipta Basu.

Is cited by:

Garcia Osma, Beatriz (10)

Ball, Ray (9)

Clatworthy, Mark (7)

Peel, David (5)

Westermann, Frank (5)

Jorgensen, Bjorn (5)

Kousenidis, Dimitrios (5)

Leuz, Christian (4)

Andre, Paul (4)

Raonic, Ivana (3)

CASTA, Jean-Francois (3)

Cites to:

Ball, Ray (18)

Sunder, Shyam (11)

Fama, Eugene (7)

Watts, Ross (6)

plantin, guillaume (6)

Shin, Hyun Song (6)

Hirshleifer, David (6)

Smith, Vernon (5)

Teoh, Siew Hong (5)

Thaler, Richard (4)

Jensen, Michael (4)

Main data


Where Sudipta Basu has published?


Journals with more than one article published# docs
Journal of Accounting and Economics6
Journal of Accounting Research3
Journal of Business Finance & Accounting2
Accounting and Business Research2

Recent works citing Sudipta Basu (2021 and 2020)


YearTitle of citing document
2021Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia. (2021). Astuti, Ratna Puji. In: CECCAR Business Review. RePEc:ahd:journl:v:2:y:2021:i:2:p:64-72.

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2021Media abnormal tone, earnings announcements, and the stock market. (2021). Boudt, Kris ; Bluteau, Keven ; Ardia, David. In: Papers. RePEc:arx:papers:2110.10800.

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2020The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting. (2020). Albersmann, Benjamin T ; Quick, Reiner. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:1:p:66-103.

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2021Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from Chinas Anti?corruption Campaign. (2021). Xuan, Yang ; Tian, Gary Gang ; Jin, Yuchao. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:1:p:153-182.

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2020Who monitors opaque borrowers? Debt specialisation, institutional ownership, and information opacity. (2020). Soonawalla, Kazbi ; Platikanova, Petya . In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:2:p:1867-1904.

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2020Has the value of cash increased over time?. (2020). Park, Duri ; Jung, Boochun ; Chung, Jiwoong. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:3:p:2263-2299.

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2020The role of the national institutional environment in IFRS convergence: a new approach. (2020). Patel, Chris ; Cao, June. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:4:p:3367-3406.

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2020Analyst versus model?based earnings forecasts: implied cost of capital applications. (2020). Cannavan, Damien ; Paton, Alexander P ; Hoang, Khoa ; Gray, Stephen. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:4:p:4061-4092.

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2020Determinants and consequences of financial distress: review of the empirical literature. (2020). Sun, LI ; Uddin, Md Borhan ; Huang, Hedy Jiaying ; D'Costa, Mabel ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:s1:p:1023-1075.

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2020Institutional ownership, cross‐shareholdings and corporate cash reserves in Japan. (2020). Rahman, Nahid ; Nguyen, Pascal. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:s1:p:1175-1207.

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2020Operating cash flow asymmetric timeliness in Australia. (2020). Yu, Yimeng ; Wright, Sue ; Shan, Yaowen ; Lu, Meiting. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:s1:p:587-627.

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2021The joint information role of analysts’ cash flow and earnings forecasts. (2021). Pal, Ananda M ; Mishra, Sagarika ; Gul, Ferdinand A ; Dhole, Sandip. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:1:p:499-541.

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2021Self?interested board of director and stock price crash risk in loss?making firms. (2021). Huang, Shaioyan ; Chang, Shenho ; Lin, Fengyi ; Wang, Tengshih. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:2:p:2853-2890.

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2021Accounting conservatism and firm performance during the COVID?19 pandemic. (2021). Li, Shan ; Kim, Sujin ; Kent, Pamela ; Cui, LI. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5543-5579.

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2021Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China. (2021). Xu, Jingjing. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:1:p:9-21.

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2021Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS. (2021). Stadler, Christian ; Nobes, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:4:p:273-285.

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2022Stakeholder engagement: Investors environmental risk aversion and corporate earnings. (2022). Petracci, Barbara ; Olugbode, Mojisola ; Kyaw, Khine. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:31:y:2022:i:3:p:1220-1231.

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2020How cross‐shareholding influences financial reporting: Evidence from Japan. (2020). Takada, Tomomi ; Muramiya, Katsuhiko. In: Corporate Governance: An International Review. RePEc:bla:corgov:v:28:y:2020:i:5:p:309-326.

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2021Are CEOs incentivized to shelter good information?. (2021). Jia, Yuecheng ; Feng, Hongrui. In: The Financial Review. RePEc:bla:finrev:v:56:y:2021:i:1:p:109-132.

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2020Accounting conservatism and the profitability of corporate insiders. (2020). Garcia Osma, Beatriz ; Khalilov, Akram. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:333-364.

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2020CEOs’ experience of the Great Chinese Famine and accounting conservatism. (2020). Tian, Gary Gang ; Long, Wenbin ; Hu, Jun ; Yao, Daifei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:9-10:p:1089-1112.

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2020Analyst underreaction and the post?forecast revision drift. (2020). Sougiannis, Theodore ; Narayanamoorthy, Ganapathi S ; Chen, Pochang ; Zhou, Hui. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:9-10:p:1151-1181.

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2021Nonstationarity in the relationship between corporate governance and accounting conservatism. (2021). Shi, Wenyun ; Kieschnick, Robert. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:463-497.

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2021Bank accounting conservatism and bank loan quality. (2021). Ha, Joohyung. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:498-532.

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2021Does a leopard change its spots? Auditors and lawyers as valuation experts for minority shareholders in the judicial appraisal of private firms. (2021). Savolainen, Hanna ; Saastamoinen, Jani. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:613-636.

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2021Universal demand laws and the monitoring demand for accounting conservatism. (2021). Xu, LI ; Li, Qingyuan ; Chen, Feng. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:7-8:p:1246-1289.

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2021The attention of long?term institutional investors and timely loss recognition. (2021). Wang, Rui. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1596-1629.

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2022Do directors have style? Board interlock and accounting properties. (2022). Robin, Ashok ; Lin, Karen Jingrong ; Karim, Khondkar E. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:1-2:p:3-32.

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2022Antecedents of and outcomes after finance committee use. (2022). Lee, Eunju ; Basu, Sudipta. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:3-4:p:491-535.

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2022Disagreement about the past: An empirical assessment of bank analysts GAAP and non?GAAP earnings measures. (2022). Zhu, Jude Mengzhu ; Ho, Tuan ; Clatworthy, Mark A. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:3-4:p:588-624.

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2021Debiasing the Measurement of Conditional Conservatism. (2021). Penalva, Fernando ; Duro, Miguel ; Badia, Marc ; Ryan, Stephen G. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1221-1259.

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2021Strategic Withholding and Imprecision in Asset Measurement. (2021). Cianciaruso, Davide ; Cheynel, Edwige ; Bertomeu, Jeremy. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1523-1571.

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2022The information content of the Solvency II ratio relative to earnings. (2022). Wielhouwer, Jacco L ; Schoute, Martijn ; Mukhtarov, Sanan. In: Journal of Risk & Insurance. RePEc:bla:jrinsu:v:89:y:2022:i:1:p:237-266.

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2021The impact of COVID?19 on seasoned equity offering: Evidence from China. (2021). , Jianqun ; Xiao, HE. In: Pacific Economic Review. RePEc:bla:pacecr:v:26:y:2021:i:4:p:539-572.

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2021Limited Attention and Post-Earnings Announcement Drift: Evidence from China’s Stock Market. (2021). GAO, XIANG ; Chen, Qian ; Liu, Gangchen. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2021-01-1.

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2021Assessing the Consistency among Accounting Measures of Earnings Quality: A Study of Stocks Listed on National Stock Exchange 500. (2021). Jearth, Palvi ; Singh, Gurcharan ; Munjal, Shikhil. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2021-04-3.

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2021Stakeholder orientation and cost stickiness. (2021). Hasan, Mostafa Monzur ; Wong, Jin Boon ; Xin, Xianyang. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:32:y:2021:i:c:s2214635021001362.

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2020Does accounting comparability affect corporate employment decision-making?. (2020). Ntim, Collins ; Elmagrhi, Mohamed H ; Zhang, Qingjing. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:6:s0890838920300573.

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2021Accounting conservatism and corporate social responsibility. (2021). Voulgaris, Georgios ; Tsekrekos, Andrianos E ; Anagnostopoulou, Seraina C. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:4:s0890838920300627.

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2020Does stakeholder orientation matter for earnings management: Evidence from non-shareholder constituency statutes. (2020). Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:62:y:2020:i:c:s092911992030050x.

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2020Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment. (2020). Zhang, Wenjun ; Fang, Xiaohua ; Huafang, Xiao ; Callen, Jeffrey L. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920300857.

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2020Does takeover activity affect stock price crash risk? Evidence from international M&A laws. (2020). Nguyen, Lily ; Luong, Hoang ; Duong, Huu Nhan ; Balachandran, Balasingham. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301413.

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2020Attention! Distracted institutional investors and stock price crash. (2020). Zhang, Ting ; Yin, Sirui ; Peng, Qiyuan ; Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301450.

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2021Institutional investors and bank governance: An international analysis of bank earnings management. (2021). Yang, Tina ; Wang, Bin ; Moussawi, Rabih ; Miller, Steve M. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001772.

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2021Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation. (2021). Yin, David ; Wang, YE ; Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002224.

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2021Securities litigation risk and board gender diversity. (2021). Parhizgari, Ali ; Lawrence, Edward ; Joo, Mohammad Hashemi. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002248.

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2020Exploiting ergodicity in forecasts of corporate profitability. (2020). Milaković, Mishael ; Alfarano, Simone ; Mundt, Philipp. In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:111:y:2020:i:c:s0165188919302155.

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2020U.S. uncertainty and Asian stock prices: Evidence from the asymmetric NARDL model. (2020). Rouyer, Ellen ; Troy, Carol ; Liang, Chin Chia . In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:51:y:2020:i:c:s1062940818305485.

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2020The information content of funds from operations and net income in real estate investment trusts. (2020). Ryu, Doojin ; Cho, Hoon ; Ik, Sang. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:51:y:2020:i:c:s1062940819300907.

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2020Impact of CEO-board social ties on accounting conservatism: Internal control quality as a mediator. (2020). Han, Jing ; Zhang, Jidong ; Yin, Meiqun. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:52:y:2020:i:c:s1062940820300693.

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2020Bearing an imprint: CEOs early-life experience of the Great Chinese Famine and stock price crash risk. (2020). Yao, Daifei ; Hu, Jun ; Tian, Gary Gang ; Long, Wenbin. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s105752192030154x.

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2021Accounting-based downside risk and expected stock returns: Evidence from China. (2021). Huang, Wei ; Zhang, Chenyang ; Wang, Xiaohuan ; Luo, Yan. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s1057521921002465.

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2022Audit firms Confucianism and stock price crash risk: Evidence from China. (2022). Xu, Zijing ; Fan, Yunqi. In: International Review of Financial Analysis. RePEc:eee:finana:v:79:y:2022:i:c:s1057521921003112.

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2020The effect of timely loss recognition and accrual quality on corporate bond spread: The influence of legal and financial institutions. (2020). , Mohamed ; Zaher, Noha Aly. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:64:y:2020:i:c:s1042443119301544.

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2020How informative are stock prices of Islamic Banks?. (2020). Song, Liang ; Hashem, Shatha Qamhieh ; Bouslah, Kais ; Abedifar, Pejman. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:66:y:2020:i:c:s1042443120300871.

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2021The impact of securities regulation on the information environment around stock-financed acquisitions. (2021). Silva, Sonia ; Loureiro, Gilberto. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:73:y:2021:i:c:s1042443121000937.

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2020A theoretical analysis connecting conservative accounting to the cost of capital. (2020). Zhang, Xiao-Jun ; Penman, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:1:s016541011930031x.

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2020Earnings acceleration and stock returns. (2020). Narayanamoorthy, Ganapathi ; He, Shuoyuan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:1:s0165410119300333.

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2020Effects of accounting conservatism on investment efficiency and innovation. (2020). Ray, Korok ; Laux, Volker. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:1:s0165410120300215.

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2020Alternative evidence and views on asymmetric loan loss provisioning. (2020). Liao, Scott ; Beatty, Anne. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s0165410120300641.

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2021Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation. (2021). Smith, Kevin C ; BEYER, ANNE . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000197.

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2021The demand for public information by local and nonlocal investors: Evidence from investor-level data. (2021). Dyer, Travis A. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s016541012100032x.

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2020Ultimate ownership, crash risk, and split share structure reform in China. (2020). Gao, Wenlian ; Li, Donghui ; Liang, Quanxi. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:113:y:2020:i:c:s0378426620300182.

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2020Corporate relationship spending and stock price crash risk: Evidence from Chinas anti-corruption campaign. (2020). Xu, Jia ; Duncan, Keith ; Li, Xiaorong ; Hu, Juncheng. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:113:y:2020:i:c:s037842662030025x.

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2021Gambling preferences and stock price crash risk: Evidence from China. (2021). Yuan, Qingbo ; Yin, Hongying ; Quan, Xiaofeng ; Ji, Qiong. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:128:y:2021:i:c:s0378426621001175.

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2021Discretionary loan loss provisioning and bank stock returns: The Role of economic booms and busts. (2021). Kozlowski, Steven E ; Hegde, Shantaram P. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:130:y:2021:i:c:s037842662100145x.

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2020Does financial statement comparability mitigate delayed trading volume before earnings announcements?. (2020). Kim, Junwoo. In: Journal of Business Research. RePEc:eee:jbrese:v:107:y:2020:i:c:p:62-75.

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2020Does institutional industry context matter to performance? An extension of the institution-based view. (2020). Dhandapani, Karthik ; Elango, B. In: Journal of Business Research. RePEc:eee:jbrese:v:115:y:2020:i:c:p:139-148.

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2020Regulation of capital flows: Effects on liquidity and the role of financial reporting quality. (2020). Kousenidis, Dimitrios ; Negkakis, Christos ; Ladas, Anestis ; Kosmidou, Kyriaki. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:175:y:2020:i:c:p:86-97.

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2020Do dividends convey information about future earnings?. (2020). Leary, Mark T ; Kaplan, Zachary R ; Ham, Charles G. In: Journal of Financial Economics. RePEc:eee:jfinec:v:136:y:2020:i:2:p:547-570.

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2020IFRS and accounting quality: Additional evidence from Korea. (2020). Kim, Jeong Youn ; Key, Kimberly G. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300070.

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2020The market reaction to analyst stock recommendation and earnings forecast consistency: International evidence. (2020). Li, WE ; Chen, Min ; Barniv, Ran Ron. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300185.

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2021A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS. (2021). Karampinis, Nikolaos I. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300598.

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2021Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms. (2021). Iwasaki, Takuya ; Ahmed, Anwer S. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000264.

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2021IFRS convergence and accounting quality: India a case study. (2021). Kumar, Ashish ; Bansal, Manish ; Adhikari, Ajay. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000550.

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2020Investor protection, cross-listing and accounting quality. (2020). Jaafar, Aziz ; Ariff, Akmalia M ; Kamarudin, Khairul Anuar . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:1:s1815566919301195.

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2020The role of voluntary internal control reporting in earnings quality: Evidence from China. (2020). Qu, Wen ; Lu, Wei ; Kaplan, Steven E ; Ji, Xudong. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:2:s1815566920300060.

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2020Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries. (2020). Heaney, Richard ; Moy, Melissa ; van Zyl, Warrick ; Tarca, Ann. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:3:s181556692030028x.

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2021Managerial ability and accounting conservatism. (2021). Sultana, Nigar ; Singh, Harjinder ; Haider, Imran. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:1:s1815566920300564.

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2021Do firms anticipate security issues by conservative reporting?. (2021). Lubberink, Martien ; Huijgen, Carel ; Anantavrasilp, Sereeparp. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000187.

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2021Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013. (2021). Raithatha, Mehul ; Shaw, Tara Shankar ; Cordeiro, James J ; Krishnan, Gopal V. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000382.

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2021Accrual earnings management in response to an oil price shock. (2021). Misje, Mathias ; Kosberg, Fredrik ; Kjarland, Frode. In: Journal of Commodity Markets. RePEc:eee:jocoma:v:22:y:2021:i:c:s2405851320300155.

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2021Predicting the risk of financial distress using corporate governance measures. (2021). Tang, Ying ; Andreeva, Galina ; Crook, Jonathan ; Li, Zhiyong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x19305542.

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2021Equity ownership and corporate transparency: International evidence. (2021). Wang, Jacqueline Wenjie. In: International Review of Economics & Finance. RePEc:eee:reveco:v:76:y:2021:i:c:p:143-165.

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2020Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?. (2020). Halioui, Khamoussi ; Guermazi, Walid. In: Research in International Business and Finance. RePEc:eee:riibaf:v:52:y:2020:i:c:s0275531918309784.

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2020Is knowledge powerful? Evidence from financial education and earnings quality. (2020). Zhang, XU ; Sun, Hongyan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:52:y:2020:i:c:s0275531919309304.

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2021The usefulness of financial accounting information: evidence from the field. (2021). Garcia Osma, Beatriz ; Imam, Shahed ; Gassen, Joachim ; Clatworthy, Mark A ; Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:107569.

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2022From accounting to economics: the role of aggregate special items in gauging the state of the economy. (2022). Abdalla, Ahmed ; Carabias, Jose M. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:108540.

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2020Key Audit Matters for Production-to-Order Industry and Conservatism. (2020). Park, Sambock ; Kim, Taeheung ; In, Chang-Yeol. In: International Journal of Financial Studies. RePEc:gam:jijfss:v:8:y:2020:i:1:p:5-:d:314628.

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2021Intellectual Structure and Evolution of Accounting Conservatism Research: Past Trends and Future Research Suggestions. (2021). Rafiq, Muhammad ; Correia, Anabela Batista ; Dantas, Rui Miguel ; Raza, Ali ; Mata, Mario Nuno ; Martins, Jessica Nunes ; Bhutta, Umair. In: International Journal of Financial Studies. RePEc:gam:jijfss:v:9:y:2021:i:3:p:35-:d:586237.

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2020Overreaction in the REITs Market: New Evidence from Quantile Autoregression Approach. (2020). Julio, Ivan F ; Manohar, Catherine Anitha ; Ngene, Geoffrey M. In: Journal of Risk and Financial Management. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:282-:d:445319.

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2020Business Strategy, State-Owned Equity and Cost Stickiness: Evidence from Chinese Firms. (2020). Sun, Fangcheng ; Zhong, Tingyong ; Lee, Jeoung Yul ; Zhou, Haiyan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1850-:d:326822.

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2021Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market. (2021). Istrate, Costel ; Carp, Mihai. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:12:p:6924-:d:578107.

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2021Corporate Social Responsibility and Managerial Compensation: Further Evidence from Spanish Listed Companies. (2021). Porcuna, Ruben ; de Fuentes, Cristina ; Blanes, Fabian. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:13:p:7341-:d:585957.

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2021Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?. (2021). Kim, Taewoo. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:8:p:4425-:d:536926.

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2021What Best Explains Reporting Delays? A SME Population Level Study of Different Factors. (2021). Lukason, Oliver ; Maria-del-Mar Camacho-Miñano, . In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:9:p:4663-:d:541119.

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2020On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees. (2020). Martikainen, Minna ; Afzali, Haaron ; Randoy, Trond ; Oxelheim, Lars. In: Working Paper Series. RePEc:hhs:iuiwop:1370.

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2022Effects of Voluntary Audit on Accounting Quality in Small Private Firms. (2022). Strand, Oivind Andre. In: Discussion Papers. RePEc:hhs:nhhfms:2022_001.

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2020Religion and Corporate Disclosure Quality. (2020). Shin, Donglim ; Oh, Frederick Dongchuhl. In: Hitotsubashi Journal of Economics. RePEc:hit:hitjec:v:61:y:2020:i:1:p:20-37.

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2020The Disclosure of Non-GAAP Performance Measures and the Adoption of IFRS: Evidence from Japanese Firms Experience. (2020). Toyokura, Chikara ; Shibasaki, Yuta. In: Monetary and Economic Studies. RePEc:ime:imemes:v:38:y:2020:p:19-54.

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More than 100 citations found, this list is not complete...

Works by Sudipta Basu:


YearTitleTypeCited
1998International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors In: Journal of Business Finance & Accounting.
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article5
2001Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom In: Journal of Business Finance & Accounting.
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article5
1999Discussion of international differences in the timeliness, conservatism, and classification of earnings In: Journal of Accounting Research.
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article4
2003Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th?Century Railroads In: Journal of Accounting Research.
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article3
2019Director–Liability–Reduction Laws and Conditional Conservatism In: Journal of Accounting Research.
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article6
2019Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost In: Accounting, Economics, and Law: A Convivium.
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article2
2009Memory, transaction records, and The Wealth of Nations In: Accounting, Organizations and Society.
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article8
1997The conservatism principle and the asymmetric timeliness of earnings In: Journal of Accounting and Economics.
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article729
2004Loss function assumptions in rational expectations tests on financial analysts earnings forecasts In: Journal of Accounting and Economics.
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article30
2004What do we learn from two new accounting-based stock market anomalies? In: Journal of Accounting and Economics.
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article3
2016The confounding effect of cost stickiness on conservatism estimates In: Journal of Accounting and Economics.
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article22
2019Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests In: Journal of Accounting and Economics.
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2020Asymmetric loan loss provision models In: Journal of Accounting and Economics.
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article2
2007Corporate governance, top executive compensation and firm performance in Japan In: Pacific-Basin Finance Journal.
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article32
1995Conservatism and the Asymmetric Timeliness of Earning. In: Rochester, Business - Ph.D.,.
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paper18
2008Accounting is an Evolved Economic Institution In: Foundations and Trends(R) in Accounting.
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article13
2016Conditional conservatism and disaggregated bad news indicators in accrual models In: Review of Accounting Studies.
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article3
2008Has the importance of intangibles really grown? And if so, why? In: Accounting and Business Research.
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article17
2011Economic crisis and accounting evolution In: Accounting and Business Research.
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article8
2013How Important are Earnings Announcements as an Information Source? In: European Accounting Review.
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article9

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