Neil Bhattacharya

Associate Professor
Corrigan Jr. Endowed Research Professor

PhD, University of Georgia


  • Bio

    Professor Bhattacharya is a tenured associate professor of accounting at SMU’s Cox School of Business. He earned his PhD and MBA degrees from the University of Georgia. Prior to joining SMU, Professor Bhattacharya was a faculty member at the University of Utah. He was also a visiting professor at Singapore Management University. Professor Bhattacharya’s primary research areas are accounting disclosures, empirical market microstructure and non-GAAP reporting. His paper entitled “Investors’ Trade Size and Trading Responses around Earnings Announcements” won American Accounting Association’s prestigious Competitive Manuscript Award in 2000, and was published in The Accounting Review. Professor Bhattacharya has published numerous articles in leading accounting and finance journals such as, The Accounting Review, Journal of Accounting and Economics, Review of Accounting Studies, Contemporary Accounting Research, Journal of Financial and Quantitative Analysis and Accounting Organizations and Society. His works have been featured in Business Week and Financial Times.

  • Teaching

    ACCT 5317 Accounting Theory
    ACCT 6210 Financial Reporting & Analysis I
    ACCT 6212 Financial Reporting & Analysis II
  • Research

    Financial disclosures

    Market microstructure

    Non-GAAP earnings 

  • Select Publications

    “R&D Reporting Rule and Firm Efficiency.” Co-authored with Yoshie Saito, Ram Venkataraman and Jeff Yu. Forthcoming at the Journal of Accounting, Auditing and Finance.


    “Can Short Sellers Constrain Opportunistic Non-GAAP Earnings Reporting?” Co-authored with Ted Christensen, Qunfeng Liao and Bo Ouyang. Forthcoming at the Review of Accounting Studies.


    “High Frequency Traders and Price Informativeness during Earnings Announcements.” Co-authored with Bidisha Chakrabarty and Frank Wang. Review of Accounting Studies, July, 2020.


    “Predictability of Analyst Earnings Forecast Errors and Institutional and Individual Investors’ Reactions to Earnings News.” Co-authored with Per Olsson and Hyungshin Park. Journal of Accounting, Auditing and Finance, July, 2020.


    “Levelling the Playing Field between Large and Small Institutions: Evidence from the SEC’s XBRL Mandate.” Co-authored with Young Jun Cho and Jae B. Kim. The Accounting Review, September, 2018.  


    “Does Earnings Quality affect Information Asymmetry? Evidence from Trading Costs.” Co-authored with Hemang Desai and Kumar Venkataraman. Contemporary Accounting Research, Summer, 2013.


    “Direct and Mediated Associations Among Earnings Quality, Information Asymmetry and the Cost of Equity.” Co-authored with Frank Ecker, Per Olsson and Katherine Schipper. The Accounting Review, March, 2012.