Neil Bhattacharya
Tenure and Tenure-Track Faculty
Professor
Corrigan Endowed Professor of Accounting
Accounting
| Phone |
214-768-3082 |
| Office |
DBMQ 2138 |
| CV |
Education
PhD, University of Georgia
Biography
Professor Bhattacharya is a Marilyn and Leo Corrigan Endowed 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
Publications
“Do Designated Market Makers Facilitate Earnings News Discovery?” Co-authored with Bidisha Chakrabarty (Saint Louis University), Matthew Ma (Southern Illinois University) and Jing Pan (Penn State University). Journal of Accounting and Economics, Volume 81(3), May 2026.
“R&D Reporting Rule and Firm Efficiency.” Co-authored with Yoshie Saito (City University of New York), Ram Venkataraman (University of Texas at Arlington) and Jeff Yu (University of Arizona). Journal of Accounting, Auditing and Finance, April 2024.
“Regulatory Intervention in Response to Non-Compliance with Mandatory Derivatives Disclosure Rules.” Co-authored with Hye Sun Chang (Singapore Management University) and Raluca Chiorean (Lehigh University). Review of Accounting Studies, December 2023.
“Can Short Sellers Constrain Opportunistic Non-GAAP Earnings Reporting?” Co-authored with Ted Christensen (University of Georgia), Qunfeng Liao (Oakland University) and Bo Ouyang (Penn State University, Grand Valley). Review of Accounting Studies, June 2022, lead article.
“Predictability of Analyst Earnings Forecast Errors and Institutional and Individual Investors’ Reactions to Earnings News.” Co-authored with Per Olsson (European School of Management and Technology) and Hyungshin Park (Santa Clara University). Journal of Accounting, Auditing and Finance, October 2021.
“High Frequency Traders and Price Informativeness during Earnings Announcements.” Co-authored with Bidisha Chakrabarty and Frank Wang (Saint Louis University). Review of Accounting Studies, July 2020.
* Presented at the 2019 Review of Accounting Studies conference.
“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 (Singapore Management University). The Accounting Review, September 2018.