Access Statistics for Sudipta Basu

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Conservatism and the Asymmetric Timeliness of Earning 0 0 0 0 0 6 15 1,153
Total Working Papers 0 0 0 0 0 6 15 1,153


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Accounting is an Evolved Economic Institution 2 2 3 40 7 11 17 157
Antecedents of and outcomes after finance committee use 0 0 0 0 1 5 8 15
Asymmetric loan loss provision models 0 0 1 13 0 7 10 67
Conditional conservatism and disaggregated bad news indicators in accrual models 0 0 0 13 2 45 46 121
Corporate governance, top executive compensation and firm performance in Japan 0 2 5 170 1 9 14 687
Director–Liability–Reduction Laws and Conditional Conservatism 0 0 0 14 0 5 11 84
Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads 0 0 1 9 0 3 6 56
Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom 0 0 1 4 2 6 10 19
Discussion of international differences in the timeliness, conservatism, and classification of earnings 1 1 1 4 2 2 4 21
Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling” 0 1 1 1 1 6 7 7
Economic crisis and accounting evolution 0 1 1 32 0 3 6 125
Has the importance of intangibles really grown? And if so, why? 0 0 3 10 0 1 8 38
Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost 0 0 0 27 1 6 14 182
How Do Investors Benefit From Firms’ Simultaneous Issuance of Multiyear Earnings Forecasts? 0 1 1 1 0 6 8 8
How Important are Earnings Announcements as an Information Source? 0 0 1 26 2 11 21 133
Inflation, earnings forecasts, and post-earnings announcement drift 0 0 1 1 0 0 4 4
Insurance: in or out of the ‘too difficult’ box? 0 0 0 4 0 1 1 12
International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors 0 0 1 13 1 6 11 69
Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts 0 0 0 113 3 9 14 297
Memory, transaction records, and The Wealth of Nations 0 1 1 35 0 5 8 147
Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests 0 0 0 29 0 6 12 108
The Social Value of FASB 0 0 0 10 0 2 7 52
The confounding effect of cost stickiness on conservatism estimates 2 2 3 133 4 13 28 581
The conservatism principle and the asymmetric timeliness of earnings 3 10 95 4,300 14 121 288 10,071
The misuse of regression-based x-Scores as dependent variables 0 0 0 0 2 5 15 30
Walking the walk? Bank ESG disclosures and home mortgage lending 0 1 2 14 1 9 18 90
What do we learn from two new accounting-based stock market anomalies? 0 0 1 102 1 6 9 358
Total Journal Articles 8 22 123 5,118 45 309 605 13,539


Statistics updated 2026-03-04