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 7 12 1,147
Total Working Papers 0 0 0 0 3 7 12 1,147


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 1 2 38 3 5 7 146
Antecedents of and outcomes after finance committee use 0 0 0 0 1 2 4 10
Asymmetric loan loss provision models 0 1 1 13 1 2 5 60
Conditional conservatism and disaggregated bad news indicators in accrual models 0 0 0 13 1 1 1 76
Corporate governance, top executive compensation and firm performance in Japan 2 3 6 168 2 5 8 678
Director–Liability–Reduction Laws and Conditional Conservatism 0 0 0 14 0 3 7 79
Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads 0 0 1 9 0 1 4 53
Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom 0 0 1 4 2 3 5 13
Discussion of international differences in the timeliness, conservatism, and classification of earnings 0 0 0 3 0 2 3 19
Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling” 0 0 0 0 1 1 1 1
Economic crisis and accounting evolution 0 0 0 31 2 2 6 122
Has the importance of intangibles really grown? And if so, why? 2 2 5 10 3 4 9 37
Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost 0 0 0 27 4 6 9 176
How Do Investors Benefit From Firms’ Simultaneous Issuance of Multiyear Earnings Forecasts? 0 0 0 0 0 1 2 2
How Important are Earnings Announcements as an Information Source? 1 1 1 26 3 6 12 122
Inflation, earnings forecasts, and post-earnings announcement drift 0 1 1 1 3 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 1 2 5 63
Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts 0 0 0 113 3 4 5 288
Memory, transaction records, and The Wealth of Nations 0 0 2 34 2 2 7 142
Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests 0 0 0 29 1 2 7 102
The Social Value of FASB 0 0 2 10 2 2 7 50
The confounding effect of cost stickiness on conservatism estimates 1 1 1 131 5 9 18 568
The conservatism principle and the asymmetric timeliness of earnings 21 39 105 4,290 40 79 212 9,950
The misuse of regression-based x-Scores as dependent variables 0 0 0 0 1 2 11 25
Walking the walk? Bank ESG disclosures and home mortgage lending 0 0 1 13 1 2 12 81
What do we learn from two new accounting-based stock market anomalies? 1 1 1 102 2 2 3 352
Total Journal Articles 28 50 132 5,096 84 154 375 13,230


Statistics updated 2025-12-06