Zobrazeno 1 - 10
of 37
pro vyhledávání: '"Sugata Roychowdhury"'
Autor:
Sugata Roychowdhury, Young J. Oh, Hiroyuki Kajiura, Krystal T. Hamorsky, Kazuhito Fujiyama, Nobuyuki Matoba
Publikováno v:
Frontiers in Plant Science, Vol 9 (2018)
Nicotiana benthamiana transient overexpression systems offer unique advantages for rapid and scalable biopharmaceuticals production, including high scalability and eukaryotic post-translational modifications such as N-glycosylation. High-mannose-type
Externí odkaz:
https://doaj.org/article/b0ac2cb3e51947849ce83560066ec604
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
The Accounting Review. 95:251-278
In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real earnings management (REM). We conduct difference-in-differences tests centered on an unanticipated court ruling that reduced litigation risk for firms headq
Publikováno v:
SSRN Electronic Journal.
Autor:
Sugata Roychowdhury, Suraj Srinivasan
Publikováno v:
SSRN Electronic Journal.
Gatekeepers in financial markets have the power to provide the institutional stability, fortitude, and direction necessary for the development and the smooth functioning of capital markets. At the same time, they are often motivated by their own priv
Publikováno v:
SSRN
© 2019 Elsevier B.V. A fundamental question in accounting is whether and to what extent financial reporting facilitates the allocation of capital to the right investment projects. Over the last two decades, a large and growing body of literature has
Publikováno v:
SSRN Electronic Journal.
We examine the influence of common ownership on commonalities in the information environment. Specifically, we study commonalities in financial statements and in the actions of key agents such as financial analysts and firm managers who contribute an
Publikováno v:
Microbiology. 161:2256-2264
Rhodospirillum centenum utilizes 3′,5′-cyclic guanosine monophosphate (cGMP) as a messenger to regulate development of desiccation-resistant cysts. In this study, we demonstrated that gcyA, gcyB and gcyC, coding for putative subunits of a guanyly
Publikováno v:
The Accounting Review. 91:559-586
We assess the role of both accruals manipulation (AM) and real activities manipulation (RAM) in inducing overvaluation at the time of a seasoned equity offering (SEO). Our results reveal that earnings management is most consistently and predictably l
Autor:
Xiumin Martin, Sugata Roychowdhury
Publikováno v:
Journal of Accounting and Economics. 59:80-104
This paper investigates whether the initiation of trading in credit default swaps (CDSs) on a borrowing firm׳s outstanding debt is associated with a decline in that firm׳s reporting conservatism. CDS investments can modify lenders׳ payoffs on thei