Asked how the industry reacts after a director delivers a flop film, Ghosh told IANS: "I have made two of the biggest flops in the history of Indian cinema -- 'Home Delivery: Aapko... Ghar Tak' and 'Aladin'. So, you have to accept you have made a bad film and I have accepted it.
"The bottom line is that the hall was empty ... nobody watched the film, nobody liked the film."
Ghosh is also credited for making the successful and critically acclaimed "Kahaani" with Vidya Balan.
He believes a director is as good as his last film.
"If my last film was a flop, then I am a flop director. If my last film is a hit, then I am a hit director," said Ghosh, who is currently busy promoting his next production "Te3n".
A thriller directed by Ribhu Dasgupta, it stars Amitabh Bachchan, Nawazuddin Siddiqui and Vidya in key roles.