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Theodore Sougiannis

University of Illinois at Urbana-Champaign - Department of Accountancy

KPMG Professor of Accountancy

360 Wohlers Hall

1206 South Sixth Street

Champaign, IL 61820

United States

  • University of Illinois at Urbana-Champaign - Department of Accountancy

    • Email
    • Tel: 217-244-0555
    • Fax: 217-244-0902
SCHOLARLY PAPERS

24

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CITATIONS
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419

Scholarly Papers (24)

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1.

A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation

Number of pages: 68 Posted: 31 Mar 1997
Stephen H. Penman and Theodore Sougiannis
Columbia Business School - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 43,382 (16)
Citation 120

Abstract:

2.

The Stock Market Valuation of Research and Development Expenditures

Downloads 3,159 ( 2,542)
Citation 181

The Stock Market Valuation of Research and Development Expenditures

Number of pages: 43 Posted: 03 Jan 2000
Louis K.C. Chan, Josef Lakonishok and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Finance, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 3,028 (2,693)
Citation 181

Abstract:

The Stock Market Valuation of Research and Development Expenditures

NBER Working Paper No. w7223
Number of pages: 46 Posted: 11 Jun 2000
Louis K.C. Chan, Josef Lakonishok and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Finance, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 131 (184,302)
Citation 181

Abstract:

3.

What Value Analysts?

Number of pages: 41 Posted: 13 Jan 2000
Eli Amir, Baruch Lev and Theodore Sougiannis
Tel Aviv University, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 2,711 (3,209)
Citation 11

Abstract:

4.

Empirical Estimation of the Expected Rate of Return on a Portfolio of Stocks

Number of pages: 41 Posted: 30 Oct 2000
Peter D. Easton, Gary K. Taylor, Theodore Sougiannis and Pervin K. Shroff
University of Notre Dame - Department of Accountancy, University of Alabama - Culverhouse College of Commerce & Business Administration, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 1,853 (6,178)
Citation 4

Abstract:

Rate of return, market premium, residual income model

5.

The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings

Downloads 1,824 ( 6,586)
Citation 11

The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings

Number of pages: 64 Posted: 06 May 2005 Last Revised: 02 Feb 2009
Siyi Li, Baruch Lev and Theodore Sougiannis
University of Illinois at Chicago, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,474 (9,242)
Citation 11

Abstract:

Accounting Estimates: Pervasive, Yet of Questionable Usefulness

NYU Working Paper No. 2451/27469
Number of pages: 52 Posted: 08 Oct 2008
Baruch Lev, Siyi Li and Theodore Sougiannis
New York University - Stern School of Business, University of Illinois at Chicago and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 350 (69,623)
Citation 11

Abstract:

6.

The Accuracy and Bias of Equity Values Inferred from Analysts' Earnings Forecasts

Downloads 1,489 ( 9,271)
Citation 16

The Accuracy and Bias of Equity Values Inferred from Analysts' Earnings Forecasts

Number of pages: 37 Posted: 17 Jan 2001
Takashi Yaekura and Theodore Sougiannis
Waseda University, School of Commerce and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,489 (9,100)
Citation 16

Abstract:

Residual income, Equity valuation, Earnings forecasts, Conservatism

The Accuracy and Bias of Equity Values Inferred from Analysts' Earnings Forecasts

Journal of Accounting, Auditing, and Finance, forthcoming
Posted: 24 Aug 2001
Takashi Yaekura and Theodore Sougiannis
Waseda University, School of Commerce and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

Residual income; Equity valuation; Earnings forecasts; Conservatism

7.

An Evaluation of Sfas No. 130 Comprehensive Income Disclosures

Number of pages: 53 Posted: 11 Jan 2005
Dennis J. Chambers, Thomas J. Linsmeier, Catherine Shakespeare and Theodore Sougiannis
Kennesaw State University, Financial Accounting Standards Board, University of Michigan - Stephen M. Ross School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,344 (9,739)
Citation 20

Abstract:

Comprehensive income, capital markets, SFAS 130, summary measures of performance

8.

R&D Reporting Biases and their Consequences

Downloads 1,064 ( 15,857)
Citation 39

R&D Reporting Biases and their Consequences

Number of pages: 60 Posted: 20 Aug 2004
Baruch Lev, Bharat Sarath and Theodore Sougiannis
New York University - Stern School of Business, Rutgers, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 878 (20,722)
Citation 39

Abstract:

R&D Accounting, Reporting Biases, Market Valuation, Mispricing

R&D Reporting Biases and Their Consequences

NYU Working Paper No. 2451/27470
Number of pages: 60 Posted: 08 Oct 2008
Baruch Lev, Bharat Sarath and Theodore Sougiannis
New York University - Stern School of Business, Rutgers, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 186 (136,105)
Citation 39

Abstract:

R&D Reporting Biases and their Consequences

Contemporary Accounting Research, Vol. 22, No. 4, Winter 2005
Posted: 01 Sep 2005
Baruch Lev, Bharat Sarath and Theodore Sougiannis
New York University - Stern School of Business, Rutgers, The State University of New Jersey - Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

R&D Accounting, Reporting Biases, Market Valuation, Mispricing

9.

The Accrual Effect on Future Earnings

Downloads 931 ( 19,348)
Citation 5

The Accrual Effect on Future Earnings

Number of pages: 35 Posted: 18 Nov 2003
Narasimhan Jegadeesh, Konan Chan and Theodore Sougiannis
Emory University - Department of Finance, National Chengchi University (NCCU) and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 931 (18,985)
Citation 5

Abstract:

The Accrual Effect on Future Earnings

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 18 Nov 2003
Narasimhan Jegadeesh, Konan Chan and Theodore Sougiannis
Emory University - Department of Finance, National Chengchi University (NCCU) and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

10.

Auditor Credibility Impairment Spillovers: Evidence from Three Andersen Engagements

Number of pages: 37 Posted: 23 Dec 2003
Rajib Doogar, Hong Xie and Theodore Sougiannis
University of Washington, Bothell, University of Kentucky - Von Allmen School of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 625 (32,241)
Citation 5

Abstract:

Auditor Credibility, Spillovers, Agency Costs, Financial Statement Credibility

11.

Does Earnings Acceleration Convey Information?

Review of Accounting Studies, Vol. 16, No. 4, 2011
Number of pages: 48 Posted: 30 Mar 2007 Last Revised: 14 Apr 2011
Ying Cao, Linda A. Myers and Theodore Sougiannis
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 539 (36,858)
Citation 1

Abstract:

earnings acceleration, earnings growth, earnings prediction, stock returns

12.

Does the Accrual Anomaly End When Accruals Reverse?

Number of pages: 55 Posted: 03 Sep 2009 Last Revised: 01 May 2013
Tatiana Fedyk, Zvi Singer and Theodore Sougiannis
University of San Francisco, HEC Montreal and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 512 (37,443)
Citation 3

Abstract:

Accrual anomaly, accrual initiation, accrual reversal, investor fixation, accrual mispricing.

13.

Disaggregation and the Quality of Management Earnings Forecasts

Number of pages: 50 Posted: 20 Sep 2008
Clara Xiaoling Chen, Rajib Doogar, Laura Yue Li and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Washington, Bothell, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 400 (52,808)
Citation 3

Abstract:

Management earnings forecasts

14.

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?

Downloads 382 ( 63,384)

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?

Singapore Management University School of Accountancy Research Paper No. 2015-32
Number of pages: 47 Posted: 17 Oct 2014 Last Revised: 14 Sep 2015
Hye Sun Chang, Michael P. Donohoe and Theodore Sougiannis
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 382 (62,785)

Abstract:

derivatives, economic complexity, reporting complexity, hedging, sell-side analysts, earnings forecasts

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 23 Jul 2015
Hye Sun Chang, Michael P. Donohoe and Theodore Sougiannis
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

derivatives, economic complexity, reporting complexity, hedging, sell-side analysts, earnings forecasts

15.

The Relevance of Quantifiable Audit Qualifications in the Valuation of IPOs

Number of pages: 52 Posted: 14 Jun 2006
Dimitrios C. Ghicas (Gikas), Aphroditi J. Papadaki, Theodore Sougiannis and Georgia Siougle
Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Accounting and Finance, University of Illinois at Urbana-Champaign - Department of Accountancy and Athens University of Economics and Business - Department of Accounting and Finance
Downloads 362 (64,570)

Abstract:

Audit Qualifications, Valuation, IPOs, Underwriters, Earnings Forecasts

16.

Greece in the Eurozone: Lessons from a Decade of Experience

Number of pages: 45 Posted: 24 May 2012 Last Revised: 12 Jun 2012
Elisabeth Oltheten, Theodore Sougiannis, Nickolaos G. Travlos and Stefanos Zarkos
University of Illinois at Urbana-Champaign - Department of Finance, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Surrey and Athens Laboratory of Business Administration (ALBA)
Downloads 225 (89,004)

Abstract:

Greece, European Union, Euro, European Debt Crisis

17.

Analyst Underreaction and the Post-Forecast Revision Drift

Number of pages: 53 Posted: 16 Mar 2015
Po-Chang Chen, Ganapathi S. Narayanamoorthy, Theodore Sougiannis and Hui Zhou
Miami University of Ohio - Richard T. Farmer School of Business Administration, Tulane University - Accounting & Taxation, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Melbourne - Melbourne Business School
Downloads 69 (121,599)

Abstract:

Analyst underreaction, post-forecast revision drift

18.

Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows

Number of pages: 47 Posted: 10 Apr 2017
Siyi Li, Theodore Sougiannis and I-Ling Wang
University of Illinois at Chicago, University of Illinois at Urbana-Champaign - Department of Accountancy and California State University, Fullerton
Downloads 0 (103,700)

Abstract:

IFRS, out-of-sample prediction, earnings, cash flows

19.

The Informativeness of Micro and Macro Information During Economic Crisis and Non-Crisis Periods: Evidence from Europe

Number of pages: 38 Posted: 17 Oct 2016 Last Revised: 18 Feb 2017
Leonidas C. Doukakis, Dimitrios C. Ghicas (Gikas), Georgia Siougle and Theodore Sougiannis
University of Lausanne, HEC, Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Accounting and Finance and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 0 (240,603)

Abstract:

economic crisis, macro information, micro information, profitability prediction, stock market valuation

20.

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs

Downloads 0 ( 49,554)

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs

Contemporary Accounting Research, 29(1) (Spring 2012): 252-282
Posted: 09 Mar 2011 Last Revised: 13 Jan 2016
Clara Xiaoling Chen, Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Toronto - Rotman School of Management and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

SG&A Cost behavior, cost asymmetry, cost stickiness, agency problem, empire building, downsizing, corporate governance

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Posted: 07 Aug 2008 Last Revised: 13 Jan 2016
Clara Xiaoling Chen, Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Toronto - Rotman School of Management and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

SG&A Cost behavior, cost asymmetry, cost stickiness, agency problem, empire building, downsizing, corporate governance

21.

Greece in the European Union: Policy Lessons from Two Decades of Membership

Quarterly Review of Economics and Finance , Vol. 43, pp. 774-806, 2003
Posted: 30 Jun 2004
Elisabeth Oltheten, George Pinteris and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Finance, University of Illinois at Urbana-Champaign - Department of Finance and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

Greece, European Union, Convergence Criteria, European Monetary Union

22.

Do Financial Analysts Get Intangibles?

European Accounting Review, Vol. 12, No. 4, 2003
Posted: 10 Nov 2003
Eli Amir, Baruch Lev and Theodore Sougiannis
Tel Aviv University, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

23.

Analysts' Interpretation and Investors' Valuation of Tax Carryforwards

Contemporary Accounting Research, Spring 1999
Posted: 14 Oct 1998
Eli Amir and Theodore Sougiannis
Tel Aviv University and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

24.

The Dividend Displacement Property and the Substitution of Anticipated Earnings for Dividends in Equity Valuation

THE ACCOUNTING REVIEW, Vol 72, No 1, January 1997
Posted: 30 Oct 1996
Stephen H. Penman and Theodore Sougiannis
Columbia Business School - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

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