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 3 10 14 1,150
Total Working Papers 0 0 0 0 3 10 14 1,150


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 0 0 2 38 1 4 8 147
Antecedents of and outcomes after finance committee use 0 0 0 0 3 5 7 13
Asymmetric loan loss provision models 0 1 1 13 1 3 6 61
Conditional conservatism and disaggregated bad news indicators in accrual models 0 0 0 13 20 21 21 96
Corporate governance, top executive compensation and firm performance in Japan 1 4 5 169 4 9 10 682
Director–Liability–Reduction Laws and Conditional Conservatism 0 0 0 14 1 3 8 80
Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads 0 0 1 9 2 2 6 55
Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom 0 0 1 4 1 4 6 14
Discussion of international differences in the timeliness, conservatism, and classification of earnings 0 0 0 3 0 1 3 19
Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling” 1 1 1 1 2 3 3 3
Economic crisis and accounting evolution 1 1 1 32 2 4 6 124
Has the importance of intangibles really grown? And if so, why? 0 2 4 10 0 3 8 37
Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost 0 0 0 27 2 8 11 178
How Do Investors Benefit From Firms’ Simultaneous Issuance of Multiyear Earnings Forecasts? 1 1 1 1 3 3 5 5
How Important are Earnings Announcements as an Information Source? 0 1 1 26 1 7 13 123
Inflation, earnings forecasts, and post-earnings announcement drift 0 1 1 1 0 4 4 4
Insurance: in or out of the ‘too difficult’ box? 0 0 1 4 0 0 1 11
International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors 0 0 1 13 5 7 10 68
Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts 0 0 0 113 1 4 6 289
Memory, transaction records, and The Wealth of Nations 0 0 2 34 2 4 8 144
Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests 0 0 0 29 1 3 8 103
The Social Value of FASB 0 0 1 10 1 3 7 51
The confounding effect of cost stickiness on conservatism estimates 0 1 1 131 6 14 24 574
The conservatism principle and the asymmetric timeliness of earnings 4 34 105 4,294 40 105 242 9,990
The misuse of regression-based x-Scores as dependent variables 0 0 0 0 0 2 10 25
Walking the walk? Bank ESG disclosures and home mortgage lending 0 0 1 13 3 5 14 84
What do we learn from two new accounting-based stock market anomalies? 0 1 1 102 2 4 5 354
Total Journal Articles 8 48 132 5,104 104 235 460 13,334


Statistics updated 2026-01-09