Sugata Roychowdhury Associate Professor of Accounting Sloan School of Management Massachusetts Institute of Technology 50 Memorial Drive E52-325 Cambridge, MA 02142 Office: (617) 253-4903 E-Mail: sugatarc@mit.edu

Publications
Elections and Discretionary Accruals: Evidence from 2004
with Karthik Ramanna, Journal of Accounting Research 48 (2), 445-475, 2010

Discussion of “Acquisition Profitability and Timely Loss Recognition” by J. Francis and X. Martin,
Journal of Accounting and Economics 49, 179-183, 2009

Discussion of “The Numbers Game in the Pre- and Post-Sarbanes-Oxley Eras” by E. Bartov and D. Cohen,
Journal of Accounting, Auditing and Finance 24 (4), 535-541, 2009

Investor Sentiment and Corporate Disclosure
with Nittai Bergman, Journal of Accounting Research 46 (5), 1057-1083, 2008

Managerial Ownership and Accounting Conservatism
with Ryan LaFond, Journal of Accounting Research 46 (1), 101-135, 2008

Asymmetric Timeliness of Earnings, Market-to-Book and Conservatism in Financial Reporting
with Ross L. Watts, Journal of Accounting and Economics 44 (1-2), 2-31, 2007

Earnings Management through Real Activities Manipulation
Journal of Accounting and Economics 42 (3), 335-370, 2006

Courses
Financial Accounting (15.515 MBA CORE).