Sugata Roychowdhury
Sugata Roychowdhury
Professor of Accounting, Boston College
Verifierad e-postadress på bc.edu
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Earnings management through real activities manipulation
S Roychowdhury
Journal of accounting and economics 42 (3), 335-370, 2006
45902006
Managerial ownership and accounting conservatism
R Lafond, S Roychowdhury
Journal of accounting research 46 (1), 101-135, 2008
8422008
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
S Roychowdhury, RL Watts
Journal of Accounting and Economics 44 (1-2), 2-31, 2007
6772007
Investor sentiment and corporate disclosure
NK Bergman, S Roychowdhury
Journal of Accounting Research 46 (5), 1057-1083, 2008
3362008
Managing for the moment: The role of earnings management via real activities versus accruals in SEO valuation
SP Kothari, N Mizik, S Roychowdhury
The Accounting Review 91 (2), 559-586, 2016
2442016
Management of earnings through the manipulation of real activities that affect cash flow from operations
S Roychowdhury
University of Rochester. William E. Simon Graduate School of Business …, 2004
1812004
Elections and discretionary accruals: Evidence from 2004
K Ramanna, S Roychowdhury
Journal of Accounting Research 48 (2), 445-475, 2010
1522010
Managing for the moment: The role of real activity versus accruals earnings management in SEO valuation
SP Kothari, N Mizik, S Roychowdhury
Available at SSRN 1982826, 2012
1092012
Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism
X Martin, S Roychowdhury
Journal of Accounting and Economics 59 (1), 80-104, 2015
1002015
Do loan loss reserves behave like capital? Evidence from recent bank failures
J Ng, S Roychowdhury
Review of Accounting Studies 19 (3), 1234-1279, 2014
992014
Voluntary disclosure incentives and earnings informativeness
S Roychowdhury, E Sletten
The Accounting Review 87 (5), 1679-1708, 2012
862012
The effects of financial reporting and disclosure on corporate investment: A review
S Roychowdhury, N Shroff, RS Verdi
Journal of Accounting and Economics 68 (2-3), 101246, 2019
812019
Discussion of:“Acquisition profitability and timely loss recognition” by J. Francis and X. Martin
S Roychowdhury
Journal of Accounting and Economics 49 (1-2), 179-183, 2010
742010
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
S Roychowdhury, RL Watts
MIT Sloan Research Paper, 2006
602006
Understanding discretion in conservatism: An alternative viewpoint
S Roychowdhury, X Martin
Journal of Accounting and Economics 56 (2-3), 134-146, 2013
532013
Testing the clientele effect: An explanation for non-GAAP earnings adjustments used to compute I
R Frankel, S Roychowdhury
B/E/S earnings. Working Paper (MIT), 2005
432005
Does litigation deter or encourage real earnings management?
S Huang, S Roychowdhury, E Sletten
The Accounting Review 95 (3), 251-278, 2020
292020
Are all special items equally special? The predictive role of conservatism
RM Frankel, S Roychowdhury
The Predictive Role of Conservatism (December 22, 2008), 2008
292008
The auditing oligopoly and lobbying on accounting standards
AM Allen, K Ramanna, S Roychowdhury
Harvard Business School Accounting & Management Unit Working Paper, 2013
252013
Clarity begins at home: Internal information asymmetry and external communication quality
C Chen, X Martin, S Roychowdhury, X Wang, MT Billett
The Accounting Review 93 (1), 71-101, 2018
242018
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Artiklar 1–20