Adam Silver's recently declared that "roughly a third" of NBA teams are still losing money, but Michele Roberts isn't buying the commissioner's claims.

"The NBA's cries of poverty will not work this time," said Roberts, who was recently named executive director of the NBPA.

Both sides are preparing for a battle in 2017 over the collective bargaining agreement.

"I can say that I was more than surprised," Roberts told Yahoo Sports in an interview. "I am not suggesting that Adam is telling a lie. I am sure that the owners told him that. But it's difficult for me to believe that, especially after looking at the 2011 CBA negotiations and seeing all the money the players don't have now. There's $1.1 billion that the players would've been otherwise entitled. 

"I find it very difficult to appreciate how any owners could suggest they're still losing money. It defies common sense. We know what the franchise values are. I don't have to say '$2 billion' again and again, do I? 

"The gate receipts, the media deals. What else do you need to make money? We are not going to reengage in a process where this happens again. The NBA's cries of poverty will not fly this time."

Roberts is also skeptical of the NBA's idea of "smoothing" the salary cap.

Silver's idea, he said, is to "make a shortfall-payment directly to the union, and then they would then distribute that money, presumably proportionately to the players."

Roberts flatly said: "I am suspicious of any proposal where the model is based upon artificial decreases of the compensation that an individual player can negotiate.

"Historically, when salary has gone up for some, it has gone up for all. If you're not a free agent now, you may be one next year when the salary cap remains high. I have significant concerns over this."