Neil Bhattacharya

Bio

Professor Bhattacharya is a tenured associate professor of accounting at the Southern Methodist University (SMU) 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 is also a visiting professor at Singapore Management University.  Professor Bhattacharya’s primary research areas are accounting disclosures, trading volume and empirical market microstructure.  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 later published in The Accounting Review.  Professor Bhattacharya has published numerous articles in journals such as, The Accounting Review, Journal of Accounting and Economics, Journal of Financial and Quantitative Analysis, Contemporary Accounting ## Research, and Accounting Organizations and Society.  His works have been featured in Business Week and Financial Times.

Research

Financial Disclosure
Trading Volume
Empirical Market Microstructure

Recent publications

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

“Who Trades on Pro Forma Earnings Information,” with Erv Black, Ted Christensen and Rick Mergenthaler, The Accounting Review , May 2007.

“Systematic Share Price Fluctuations after Bankruptcy Filings and the Investors Who Drive Them,” with Linda Bamber and Mark Dawkins, Journal of Financial and Quantitative Analysis , June 2007.

“Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data,” With Erv Black, Ted Christensen and Kris Allee, Accounting Organizations and Society, Vol. 32, 2007.

“Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating Earnings,” with Erv Black, Ted Christensen and Chad Larson, Journal of Accounting and Economics , December 2003.

“Investors’ Trade Size and Trading Responses Around Earnings Announcements: An Empirical Investigation,” The Accounting Review , April 2001.

Teaching

Accounting Theory
Financial Reporting and Analysis