Earnings management through real activities manipulation S Roychowdhury Journal of accounting and economics 42 (3), 335-370, 2006 | 7715 | 2006 |
Managerial ownership and accounting conservatism R Lafond, S Roychowdhury Journal of accounting research 46 (1), 101-135, 2008 | 1135 | 2008 |
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 | 862 | 2007 |
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 | 654 | 2019 |
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 | 602 | 2016 |
Investor sentiment and corporate disclosure NK Bergman, S Roychowdhury Journal of Accounting Research 46 (5), 1057-1083, 2008 | 496 | 2008 |
Elections and discretionary accruals: Evidence from 2004 K Ramanna, S Roychowdhury Journal of Accounting Research 48 (2), 445-475, 2010 | 243 | 2010 |
Management of earnings through the manipulation of real activities that affect cash flow from operations S Roychowdhury University of Rochester, 2004 | 213 | 2004 |
Does litigation deter or encourage real earnings management? S Huang, S Roychowdhury, E Sletten The Accounting Review 95 (3), 251-278, 2020 | 184* | 2020 |
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 | 174 | 2015 |
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 | 171 | 2012 |
Do loan loss reserves behave like capital? Evidence from recent bank failures J Ng, S Roychowdhury Review of Accounting Studies 19, 1234-1279, 2014 | 170 | 2014 |
Voluntary disclosure incentives and earnings informativeness S Roychowdhury, E Sletten The Accounting Review 87 (5), 1679-1708, 2012 | 146 | 2012 |
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 | 103 | 2018 |
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 | 103 | 2010 |
Understanding discretion in conservatism: An alternative viewpoint S Roychowdhury, X Martin Journal of accounting and economics 56 (2-3), 134-146, 2013 | 73 | 2013 |
The role of gatekeepers in capital markets S Roychowdhury, S Srinivasan Journal of Accounting Research 57 (2), 295-322, 2019 | 52 | 2019 |
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting S Roychowdhury, RL Watts MIT Sloan Research Paper, 2006 | 50 | 2006 |
Testing the clientele effect: An explanation for non-GAAP earnings adjustments used to compute I/B/E/S earnings R Frankel, S Roychowdhury Working Paper (MIT), 2005 | 48 | 2005 |
Auditor lobbying on accounting standards AM Allen, K Ramanna, S Roychowdhury Journal of Law, Finance & Accounting, Forthcoming, 2018 | 39 | 2018 |