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Sudipta Basu

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Sudipta Basu

  • Fox School of Business and Management

    • Accounting

      • Associate Dean

Biography

Sudipta Basu is Professor of Accounting and Robert Livingstone Johnson Senior Research Fellow at the Fox School of Business. His research on the effects of conservatism and other accounting principles on the properties of reported earnings and analysts’ earnings forecasts was published in Journal of Accounting and Economics; Journal of Accounting Research; The Accounting Review; Review of Accounting Studies and Journal of Business Finance and Accounting. His research on the origins and evolution of accounting appears in Accounting and Business Research; Accounting Historians Journal; Accounting Horizons; Accounting, Organizations and Society; Foundations and Trends in Accounting and Proceedings of the National Academy of Sciences of the USA (PNAS).

The American Accounting Association (AAA) recognized his research with the 2012 Distinguished Contribution to Accounting Literature Award and the 2011 and 2007 Accounting Horizons Best Paper Awards. Sudipta is an Associate Editor or Editorial Board member of Contemporary Accounting Research; Journal of Business Finance and Accounting; Journal of Accounting, Auditing and Finance; Australian Journal of Management; Journal of Law, Finance and Accounting; Accounting, Economics and Law; and China Journal of Accounting Research. He earned his Ph.D. and M.S. at the University of Rochester; M.B.A. at the Indian Institute of Management Calcutta; and B.A. (Honours) in Economics at the University of Delhi. Sudipta taught previously at Emory University and Baruch College, City University of New York. He currently teaches Cost Accounting to undergraduates and Capital Markets Research to doctoral students.

Research Interests

  • Financial Accounting
  • Accounting Evolution
  • International Accounting

Courses Taught

Number

Name

Level

BA 9108

Capital Markets Research

Graduate

BA 9883

Directed Reading/Study

Graduate

Selected Publications

Recent

  • Xiang, Z., Wang, W., & Basu, S. (2021). Long-run Performance of Debt Renegotiations: Large-Sample Evidence.

  • Basu, S. & Xiang, Z. (2021). Hiding or Helping? Determinants and Consequences of the Timing of Earnings Conference Calls.

  • Wang, W., Basu, S., & Xiang, T. (2021). Long-run Performance of Debt: Renegotiations: Large-sample Evidence. Retrieved from https://www.caaa.ca/en/news-and-events/caaa-annual-conference-2021-diversity-la-diversit%C3%A9/overview-conference-schedule/.

  • (2021). Current Topics in Accounting and Finance Research. virtual.

  • Basu, S. & Zhu Walking the walk? ESG disclosures and home mortgage lending. Virtual.

  • Basu, S. & Wang, W. Walking the walk? ESG disclosures and home mortgage lending.

  • Basu, S. & Lee Antecedents of and outcomes after finance committee use. virtual.

  • Basu, S. Why do firms forecast earnings for different horizons simultaneously? virtual.

  • Basu, S. & Xiang Hiding or helping? Determinants and consequences of the timing of conference calls.

  • Basu, S. The misuse of x-scores in accounting research. Virtual.

  • Basu, S. The accounting and finance effects of changes in bank competition.

  • Basu, S., Kaviani, M., & Maleki, H. (2021). Bank Entry Barriers and Firms’ Risk Taking.

  • Wang, W., Basu, S., & Xiang, T. Long-run Performance of Debt: Renegotiations: Large-sample Evidence. American Accounting Association. Retrieved from https://aaahq.org/Meetings/2021/Spark/Program.

  • Basu, S. & Lee Antecedents of and outcomes after finance committee use. Virtual.

  • Basu, S. Why don’t analysts always value earnings conference calls? virtual.

  • Basu, S. & Vitanza, J. Walking the walk? ESG disclosures and home mortgage lending.

  • Basu, S. & Waymire The evolution of double-entry bookkeeping. virtual.

  • Wang, W., Basu, S., & Xiang, T. (2021). Long-run Performance of Debt: Renegotiations: Large-sample Evidence. Retrieved from https://aaahq.org/Meetings/2021/Financial-Accounting-and-Reporting-Section/Program.

  • Byzalov, D. & Basu, S. (2021). Modeling Skewness Determinants in Accounting Research. American Accounting Association, virtual. Retrieved from https://aaahq.org/Meetings/2021/Financial-Accounting-and-Reporting-Section/Program.

  • Basu, S., Ma, X., & Briscoe-Tran, H. (2021). Measuring Multidimensional Investment Opportunity Sets with 10-K Text.

  • Byzalov, D. & Basu, S. (2021). Modeling Skewness Determinants in Accounting Research. virtual. Retrieved from https://manoa.hawaii.edu/harc/wp-content/uploads/2021/01/2021-HARC-Program-D5-ADA.pdf.

  • Basu, S. & Lee Why do firms forecast earnings for different horizons simultaneously?

  • Basu, S. Why do firms forecast earnings for multiple years simultaneously? virtual.

  • Basu, S. & Xiang Hiding or helping? Determinants and consequences of the timing of conference calls. Virtual.

  • Basu, S. & Byzalov, D. (2022). The misuse of x-scores in accounting research. virtual.

  • Basu, S. (2022). The misuse of x-scores in accounting research. virtual.

  • Basu, S. Why don’t analysts always value earnings conference calls? virtual.

  • Basu, S. (2022). Modeling bad debt expense. Temple University, virtual.

  • Basu, S., Vitanza, J., & Wang, W. (2020). Asymmetric loan loss provision models. Journal of Accounting and Economics, 70(2-3). doi: 10.1016/j.jacceco.2020.101359.

  • Basu, S., Vitanza, J., & Wang, W. (2020). Asymmetric Loan Loss Provision Models.

  • Basu, S. & Waymire The evolution of double-entry bookkeeping.

  • Basu, S. & Lee, C. Why do firms forecast earnings for different horizons simultaneously? Virtual.

  • Basu, S. & Byzalov, D. Modeling skewness determinants. Virtual.

  • Basu, S. (2020). Asymmetric loan loss provisioning.

  • Basu, S. & Lee, C. Why do firms forecast earnings for different horizons simultaneously? Virtual.

  • Basu, S. Hiding or helping? Determinants and consequences of the timing of conference calls. Virtual.

  • Basu, S. The determinants and consequences of finance committee use. Virtual.

  • Basu, S. (2020). Asymmetric loan loss provisioning.

  • Wang, W., Basu, S., & Xiang, T. Long-run Performance of Debt: Renegotiations: Large-sample Evidence. Retrieved from https://www.easternfinance.online/2021-meeting.

  • Basu, S. (2020). Asymmetric loan loss provisioning.

  • Basu, S. & Xiang, Z.T. (2020). Hiding or Helping? Determinants and Consequences of the Timing of Earnings Conference Calls. American Accounting Association, Nashville, TN.

  • Basu, S., Vitanza, J., & Wang, W. (2020). Asymmetric Loan Loss Provisioning. American Accounting Association, Nashville, TN.

  • Basu, S. & Lee, E.I. (2020). The Determinants and Consequences of Finance Committee Use. University of Hawai'i at Manoa, Hilo, HI.

  • Basu, S., Vitanza, J., & Wang, W. (2020). Walking the Walk: CSR Disclosures and Bank Practices. University of Hawai'i at Manoa, Hilo, HI.

  • Basu, S., Vitanza, J., & Wang, W. (2020). Walking the Walk: CSR Disclosures and Bank Practices. Society of Government Economists.

  • Basu, S. & Wang, W. (2022). Walking the walk? ESG disclosures and home mortgage lending. Temple University, Philadelphia.

  • Basu, S. & Wang, W. (2022). Long-run performance of debt renegotiations: Large-sample evidence. Virtual.

  • Basu, S. (2022). Why do firms forecast earnings for different horizons simultaneously? Virtual.

  • Basu, S. & Byzalov, D. (2022). The misuse of x-scores in accounting research. virtual.

  • Basu, S. & Byzalov, D. (2022). Modeling Skewness Determinants in Accounting Research. virtual.

  • Basu, S. (2022). Modeling Skewness Determinants in Accounting Research. virtual.

  • Basu, S. (2022). Bank competition and accounting conservatism. virtual.

  • Byzalov, D. & Basu, S. (2019). Modeling the Determinants of Meet-or-Just-Beat Behavior in Distribution Discontinuity Tests. Journal of Accounting and Economics, 68(2-3), 1-29. U.S.A.: Elsevier. doi: 10.1016/j.jacceco.2019.101266.

  • Basu, S. & Byzalov, D. (2019). Modeling skewness determinants. Fox School of Business, Philadelphia, PA.

  • Basu, S., Liang, Y., & Hou, L. (2019). Bank competition and accounting conservatism. Society for Empirical Legal Studies, Claremont, CA.

  • Basu, S., Vitanza, J., & Wang, W. (2019). Asymmetric loan loss provisioning. Journal of Accounting and Economics, Cambridge, MA.

  • Basu, S., Vitanza, J., & Wang, W. (2019). Asymmetric Loan Loss Provisioning. FInancial Management Association, New Orleans, LA.

  • Basu, S., Kaviani, S.M., & Maleki, H. (2019). Banking competition and decline in firms’ risk-taking. Financial Management Association, New Orleans, LA.

  • Basu, S. & Lee, I.E. (2019). The determinants and consequences of finance committee use. American Accounting Association, New York, NY.

  • Basu, S. & Lee, C. (2019). Why do firms forecast earnings for different horizons simultaneously. American Accounting Association, New York, NY.

  • Basu, S. & Xiang, T.Z. (2019). Hiding or helping? Determinants and consequences of the timing of conference calls. American Accounting Association, New York, NY.

  • Basu, S. & Liang, Y. (2019). Director–Liability–Reduction Laws and Conditional Conservatism. Journal of Accounting Research, 57(4), 889-917. doi: 10.1111/1475-679X.12267.

  • Basu, S., Ma, X., & Tran, H.X. (2019). Measuring investment opportunities using financial statement text. American Accounting Association, San Francisco, CA.

  • Basu, S., Vitanza, J., & Wang, W. (2019). Asymmetric loan loss provisioning. American Accounting Association, San Francisco, CA.

  • Basu, S., Liang, Y., & Hou, L. (2019). Bank competition and accounting conservatism. American Accounting Association, San Francisco, CA.

  • Basu, S., Vitanza, J., & Wang, W. (2019). Walking the Walk: ESG Disclosures and Bank Practices. University of Calgary and Temple University, Lake Louise, AB, Canada.

  • Byzalov, D. & Basu, S. (2019). Modeling the Determinants of Meet-or-Just-Beat Behavior in Distribution Discontinuity Tests. University of Calgary and Temple University, Lake Louise, AB, Canada.

  • Basu, S., Ma, X., & Tran, H.X. (2019). Measuring investment opportunities using financial statement text. University of Calgary and Temple University, Lake Louise, AB, Canada.

  • Liang, Y. & Basu, S. (2019). Bank Competition and Conditional Conservatism. Fox School of Business, Temple University, Philadelphia, PA.

  • Basu, S., Vitanza, J., & Wang, W. (2019). Asymmetric loan loss provisioning. American Accounting Association, Pittsburgh, PA.

  • Basu, S. Asymmetric loan loss provisioning. Atlanta. Retrieved from http://www.sge-econ.org/wp-content/uploads/2019/03/SGE_program_2019.pdf.

  • Basu, S. & Lee, C. (2019). Why do firms forecast earnings for different horizons simultaneously? Fox School of Business, Temple University, Philadelphia, PA.

  • Basu, S. & Waymire, G.B. (2019). Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost. Accounting, Economics, and Law: a Convivium, 9(1), 1-13. Walter de Gruyter GmbH. doi: 10.1515/ael-2016-0070.

  • Basu, S. Asymmetric Loan Loss Provisioning. Dallas, TX. Retrieved from https://calendar.smu.edu/site/cox/event/accounting-seminar-series-presents-sudipta-basu-temple-university/.

  • Byzalov, D. & Basu, S. (2019). Modeling the Determinants of Meet-or-Just-Beat Behavior in Distribution Discontinuity Tests.

  • Byzalov, D. & Basu, S. (2019). Modeling the determinants of meet-or-beat behavior in distribution discontinuity tests. American Accounting Association, Seattle, WA.

  • Byzalov, D. & Basu, S. (2019). Modeling the Determinants of Meet-or-Beat Behavior in Distribution Discontinuity Tests. American Accounting Association, Fort Lauderdale, FL.

  • Basu, S., Ma, X., & Tran, H.X. (2019). Measuring Investment Opportunities using Financial Statement Text. University of Hawai'i at Manoa, University of Hawai'i at Manoa, Honolulu, HI.

  • Basu, S. & Liang, Y. (2019). Director-Liability-Reduction Laws and Conditional Conservatism. University of Hawai'i at Manoa, University of Hawaii at Manoa, Honolulu, HI.

  • Basu, S. Asymmetric loan loss provisioning. Honolulu.

  • Basu, S. & Liang, Y. (2018). Director Liability Reduction Laws and Conditional Conservatism. Consortium on Financial Economics and Accounting, Tulane University, New Orleans, LA.

  • Basu, S., Krishnan, J., Lee, J.E., & Zhang, Y. (2018). Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPO. AUDITING: a Journal of Practice & Theory, 37(4), 1-24. doi: 10.2308/ajpt-51876.

  • Basu, S., Byzalov, D., & Basu, S. Modeling the Determinants of Meet-or-Beat Behavior in Distribution Discontinuity Tests. Journal of Accounting and Economics, Rochester, NY.

  • Basu, S., Vitanza, J., & Wang, W. (2018). Walking the walk: ESG disclosures and bank practices. Fox School of Business, Temple University, Philadelphia, PA.

  • Basu, S. & Byzalov, D. (2018). Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests. Fox School of Business, Philadelphia, PA.

  • Basu, S., DeVides, Z., & Harris, E.E. (2018). Profitable Nonprofits? Funding Implications of Profitability in Nonprofit Sector. American Accounting Association, National Harbor, MD.

  • Basu, S. & Waymire, G.B. (2018). The economic value of DEBITS=CREDITS. American Accounting Association, National Harbor, MD.

  • Basu, S. & Byzalov, D. (2018). Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests. American Accounting Association, Naitonal Harbor, MD.

  • Basu, S., Ma, X., & Tran, H.X. (2018). Measuring investment opportunities with financial statement text. U.S. Securities and Exchange Commission, Washington, D.C..

  • Basu, S., Xinjie, M., & Xuan, T.H. (2018). Measuring investment opportunities with financial statement text. American Accounting Association, Baltimore, MD.

  • Basu, S., Ma, X., & Tran, H.X. (2018). Measuring investment opportunities with financial statement text. Eastern Finance Association, Philadelphia, PA.

  • Basu, S. & Waymire, G.B. (2018). The economic value of DEBITS=CREDITS. Department of Accounting, University of Oklahoma, Norman, OK.

  • Basu, S., Ma, X., & Tran, H.X. (2018). Measuring investment opportunities with financial statement text. American Accounting Association Financial Accounting and Reporting Section, Austin, TX.

  • Basu, S. & Waymire, G. (2018). The economic value of DEBITS=CREDITS.

  • Byzalov, D. & Basu, S. (2018). Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests. University of Hawai'i at Manoa, Honolulu, HI.

  • Basu, S. The economic value of DEBITS=CREDITS. Honolulu. Retrieved from http://manoa.hawaii.edu/harc/harc2018archive/2018program/.

  • Byzalov, D. & Basu, S. (2017). Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests.

  • Basu, S., Ma, X., & Tran, H. (2017). Measuring investment opportunities with financial statement text. Fox School of Business, Temple University, Philadelphia, PA.

  • Basu, S., Ma, X., & Tran, H. (2017). Measuring investment opportunities with financial statement text. Academy of Business Research, Atlantic City, NJ.

  • Basu, S. & Liang, Y. (2017). Director Liability Reduction Laws and Conditional Conservatism. American Accounting Association, San Diego, CA.

  • Basu, S., Cready, W., & Paek, W. (2017). Measuring matching using reported revenues and expenses. International Accounting Section, American Accounting Association, Adelaide, South Australia.

  • Basu, S., Cready, W., & Paek, W. (2017). Measuring matching using reported revenues and expenses. Temple University and University of Calgary, Banff, AB, Canada.

  • Banker, R., Basu, S., & Byzalov, D. (2017). Implications of impairment decisions and assets' cash-flow horizons for conservatism research. Accounting Review, 92(2), 41-67. doi: 10.2308/accr-51524.