Neil Bhattacharya

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

Research

Financial disclosures

Market microstructure

Non-GAAP earnings 

Select Publications

“R&D Reporting Rule and Firm Efficiency,” with Yoshie Saito, Ram Venkataraman and Jeff Yu. Journal of Accounting, Auditing and Finance, forthcoming, published online, December, 2021:
https://doi.org/10.1177/0148558X211058091

“Regulatory Intervention in Response to Non-Compliance with Mandatory Derivatives Disclosure Rules,” with Hye Sun Chang and Raluca Chiorean. Review of Accounting Studies, December, 2023.

“Can Short Sellers Constrain Opportunistic Non-GAAP Earnings Reporting?” With Ted Christensen, Qunfeng Liao and Bo Ouyang. Review of Accounting Studies, June, 2022, lead article.

“Predictability of Analyst Earnings Forecast Errors and Institutional and Individual Investors’ Reactions to Earnings News,” with Per Olsson and Hyungshin Park. Journal of Accounting, Auditing and Finance, Volume 36(4), 2021.

“High Frequency Traders and Price Informativeness during Earnings Announcements,” with Bidisha Chakrabarty and Frank Wang. 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.” With Young Jun Cho and Jae B. Kim. The Accounting Review, September, 2018.   

“Does Earnings Quality affect Information Asymmetry? Evidence from Trading Costs.” 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,” with Frank Ecker, Per Olsson and Katherine Schipper.  The Accounting Review, March, 2012.