Sugata Roychowdhury

16 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0002-6003-2202

Northwestern University

Publications

• Just Friends? Managers’ Connections to Judges — Journal of Accounting Research 2025
• Real effects of lagged guidance from prudential regulators on CECL☆ — Journal of Accounting and Economics 2025
• Does Litigation Deter or Encourage Real Earnings Management? — The Accounting Review 2020
• The Role of Gatekeepers in Capital Markets — Journal of Accounting Research 2019
• The effects of financial reporting and disclosure on corporate investment: A review☆ — Journal of Accounting and Economics 2019
• Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality — The Accounting Review 2018
• Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation — The Accounting Review 2016
• Do loan loss reserves behave like capital? Evidence from recent bank failures — Review of Accounting Studies 2014
• Understanding discretion in conservatism: An alternative viewpoint☆ — Journal of Accounting and Economics 2013
• Voluntary Disclosure Incentives and Earnings Informativeness — The Accounting Review 2012
• Discussion of: “Acquisition profitability and timely loss recognition” by J. Francis and X. Martin — Journal of Accounting and Economics 2010
• Elections and Discretionary Accruals: Evidence from 2004 — Journal of Accounting Research 2010
• Investor Sentiment and Corporate Disclosure — Journal of Accounting Research 2008
• Managerial Ownership and Accounting Conservatism — Journal of Accounting Research 2008
• Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting — Journal of Accounting and Economics 2007
• Earnings management through real activities manipulation☆ — Journal of Accounting and Economics 2006