Sugata Roychowdhury
Sugata Roychowdhury
Professor of Accounting, Boston College
Dirección de correo verificada de bc.edu
TítuloCitado porAño
Earnings management through real activities manipulation
S Roychowdhury
Journal of accounting and economics 42 (3), 335-370, 2006
39622006
Managerial ownership and accounting conservatism
R Lafond, S Roychowdhury
Journal of accounting research 46 (1), 101-135, 2008
7422008
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
6272007
Investor sentiment and corporate disclosure
NK Bergman, S Roychowdhury
Journal of Accounting Research 46 (5), 1057-1083, 2008
3002008
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, 2015
1812015
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
1692004
Elections and discretionary accruals: Evidence from 2004
K Ramanna, S Roychowdhury
Journal of Accounting Research 48 (2), 445-475, 2010
1282010
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
992012
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
882015
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
872014
Voluntary disclosure incentives and earnings informativeness
S Roychowdhury, E Sletten
The Accounting Review 87 (5), 1679-1708, 2012
772012
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
632010
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
S Roychowdhury, RL Watts
MIT Sloan Research Paper, 2006
582006
Understanding discretion in conservatism: An alternative viewpoint
S Roychowdhury, X Martin
Journal of Accounting and Economics 56 (2-3), 134-146, 2013
432013
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
412005
The effects of financial reporting and disclosure on corporate investment: A review
S Roychowdhury, N Shroff, RS Verdi
Available at SSRN 3364582, 2019
292019
Are all special items equally special? The predictive role of conservatism
RM Frankel, S Roychowdhury
The Predictive Role of Conservatism (December 22, 2008), 2008
262008
The auditing oligopoly and lobbying on accounting standards
AM Allen, K Ramanna, S Roychowdhury
Harvard Business School Accounting & Management Unit Working Paper, 2013
222013
Auditor lobbying on accounting standards
AM Allen, K Ramanna, S Roychowdhury
Journal of Law, Finance & Accounting, Forthcoming, 2018
182018
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, 2017
152017
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