Somnath Das

Accounting · 2003–2011

A researcher in the Science corpus: 3 papers; trusts 9 researchers and is trusted by 1 researcher here, as inferred from the citation graph.

Subfields

• Accounting — 44 citations into it; #8,088 of 8,970 by trust here, #5,223 by citations
• Strategy and Management — 32 citations into it; #9,724 of 10,874 by trust here, #5,919 by citations
• Finance — 27 citations into it
• Economics and Econometrics — 9 citations into it

Whom Somnath Das trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. S. Roychowdhury
2. Jennifer Wu Tucker
3. Patricia M. Dechow
4. S. Kothari
5. Colin Cameron
6. Scott A. Richardson
7. Paul Zarowin
8. Andrew J. Leone
9. Paul Hribar
10. Katherine A. Gunny

Who trusts Somnath Das overall

1. Martin Walker
2. Vasiliki Athanasakou
3. Paul Hribar
4. Yongtae Kim
5. Patricia M. Dechow

Papers from Somnath Das's perspective

Ordered by how strongly the researchers Somnath Das trusts endorse each paper. Same corpus, a different order for every researcher.

1. Errors in Estimating Accruals: Implications for Empirical Research
2. Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
3. Earnings Management Through Real Activities Manipulation
4. Does Income Smoothing Improve Earnings Informativeness
5. Robust Inference With Multiway Clustering
6. A Temporal Analysis of Earnings Surprises: Profits Versus Losses
7. The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting
8. PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES
9. THE MISPRICING OF ABNORMAL ACCRUALS
10. Annual Report Readability, Current Earnings, and Earnings Persistence

Their papers

• An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management (2011) — 124 citations
• Quarterly Earnings Patterns and Earnings Management (2007) — 147 citations
• Rounding-Up in Reported Eps, Behavioral Thresholds, and Earnings Management (2003) — 192 citations