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 9 16 1,153
Total Working Papers 0 0 0 0 3 9 16 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 0 0 1 38 3 7 10 150
Antecedents of and outcomes after finance committee use 0 0 0 0 1 5 7 14
Asymmetric loan loss provision models 0 0 1 13 6 8 12 67
Conditional conservatism and disaggregated bad news indicators in accrual models 0 0 0 13 23 44 44 119
Corporate governance, top executive compensation and firm performance in Japan 1 4 5 170 4 10 13 686
Director–Liability–Reduction Laws and Conditional Conservatism 0 0 0 14 4 5 11 84
Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads 0 0 1 9 1 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 3 6 9 17
Discussion of international differences in the timeliness, conservatism, and classification of earnings 0 0 0 3 0 0 2 19
Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling” 0 1 1 1 3 6 6 6
Economic crisis and accounting evolution 0 1 1 32 1 5 7 125
Has the importance of intangibles really grown? And if so, why? 0 2 3 10 1 4 8 38
Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost 0 0 0 27 3 9 14 181
How Do Investors Benefit From Firms’ Simultaneous Issuance of Multiyear Earnings Forecasts? 0 1 1 1 3 6 8 8
How Important are Earnings Announcements as an Information Source? 0 1 1 26 8 12 21 131
Inflation, earnings forecasts, and post-earnings announcement drift 0 0 1 1 0 3 4 4
Insurance: in or out of the ‘too difficult’ box? 0 0 0 4 1 1 1 12
International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors 0 0 1 13 0 6 10 68
Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts 0 0 0 113 5 9 11 294
Memory, transaction records, and The Wealth of Nations 1 1 3 35 3 7 10 147
Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests 0 0 0 29 5 7 13 108
The Social Value of FASB 0 0 0 10 1 4 7 52
The confounding effect of cost stickiness on conservatism estimates 0 1 1 131 3 14 26 577
The conservatism principle and the asymmetric timeliness of earnings 3 28 98 4,297 67 147 291 10,057
The misuse of regression-based x-Scores as dependent variables 0 0 0 0 3 4 13 28
Walking the walk? Bank ESG disclosures and home mortgage lending 1 1 2 14 5 9 19 89
What do we learn from two new accounting-based stock market anomalies? 0 1 1 102 3 7 8 357
Total Journal Articles 6 42 123 5,110 160 348 591 13,494


Statistics updated 2026-02-12