Author Page for Theodore Sougiannis

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 University - Columbia Business School, Accounting, Business Law & Taxation and University of Illinois at Urbana-Champaign - Department of Accountancy

Downloads 47,431 (57)

Citation 40

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2.

The Stock Market Valuation of Research and Development Expenditures

Downloads 3,893 ( 4,816)

Citation 407

2

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 3,306 (6,256)

Citation 36

Abstract:

The Stock Market Valuation of Research and Development Expenditures

NBER Working Paper No. w7223

Number of pages: 46 Posted: 11 Jun 2000 Last Revised: 28 Sep 2022

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 587 (79,594)

Citation 44

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 2,931 (7,708)

Citation 13

Abstract:

4.

The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings

Downloads 2,224 (11,932)

Citation 20

2

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

California State University, Fullerton - Department of Accounting, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy

Downloads 1,712 (17,678)

Citation 18

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, California State University, Fullerton - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy

Downloads 512 (94,530)

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5.

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 2,010 (13,990)

Citation 7

Abstract:

6.

Predicting Profitability Using Machine Learning

Number of pages: 64 Posted: 14 Oct 2019 Last Revised: 29 Oct 2019

Vic Anand, Robert Brunner, Kelechi Ikegwu and Theodore Sougiannis

University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy

Downloads 1,925 (15,000)

Citation 12

Abstract:

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 1,568 (20,564)

Citation 13

Abstract:

8.

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

Downloads 1,544 (21,039)

2

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 1,544 (20,669)

Citation 5

Abstract:

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

Posted: 24 Aug 2001

Takashi Yaekura and Theodore Sougiannis

Waseda University, School of Commerce and University of Illinois at Urbana-Champaign - Department of Accountancy

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9.

R&D Reporting Biases and Their Consequences

Downloads 1,261 (28,526)

Citation 64

3

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

Downloads 975 (40,540)

Citation 13

Abstract:

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

Downloads 286 (182,692)

Citation 14

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

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10.

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

Number of pages: 51 Posted: 10 Apr 2017 Last Revised: 11 Jun 2021

Siyi Li, Theodore Sougiannis and Sophia Wang

California State University, Fullerton - Department of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and California State University, Fullerton

Downloads 1,093 (34,980)

Citation 6

Abstract:

11.

The Accrual Effect on Future Earnings

Downloads 1,017 (38,788)

2

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 Unversity (NCCU) - Finance and University of Illinois at Urbana-Champaign - Department of Accountancy

Downloads 1,017 (38,220)

Abstract:

The Accrual Effect on Future Earnings

Posted: 18 Nov 2003

Narasimhan Jegadeesh, Konan Chan and Theodore Sougiannis

Emory University - Department of Finance, National Chengchi Unversity (NCCU) - Finance and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

12.

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 772 (56,678)

Citation 15

Abstract:

13.

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 690 (65,750)

Citation 1

Abstract:

14.

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 564 (84,735)

Citation 10

Abstract:

15.

Analyst Underreaction and the Post-Forecast Revision Drift

Downloads 494 (99,820)

Citation 2

2

Analyst Underreaction and the Post-Forecast Revision Drift

Forthcoming in Journal of Business Finance and Accounting

Number of pages: 54 Posted: 16 Mar 2015 Last Revised: 13 Aug 2020

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 Auckland

Downloads 494 (98,795)

Citation 3

Abstract:

Analyst Underreaction and the Post-Forecast Revision Drift

Journal of Business Finance & Accounting, 47(9-10), 1151-1181. DOI: 10.1111/jbfa.12491., The University of Auckland Business School Research Paper Series

Posted: 09 Jul 2022

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 Auckland

Abstract:

16.

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?

Downloads 492 (100,302)

2

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 492 (99,271)

Citation 12

Abstract:

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:

17.

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 406 (125,739)

Citation 2

Abstract:

18.

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, 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 SurreyALBA Graduate Business School and Athens Laboratory of Business Administration (ALBA)

Downloads 350 (148,399)

Citation 1

Abstract:

19.

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

Forthcoming, European Accounting Review

Number of pages: 44 Posted: 17 Oct 2016 Last Revised: 10 Jul 2019

Leonidas C. Doukakis, Dimitrios C. Ghicas (Gikas), Georgia Siougle and Theodore Sougiannis

Athens University of Economics and Business, 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 212 (246,196)

Abstract:

20.

The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty

Contemporary Accounting Research, Forthcoming

Posted: 24 Jun 2019

Tatiana Fedyk, Zvi Singer and Theodore Sougiannis

University of San Francisco, HEC Montreal and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

21.

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

Downloads 0 (106,742)

2

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:

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:

22.

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

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:

23.

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:

24.

Analysts' Interpretation and Investors' Valuation of Tax Carryforwards

Posted: 14 Oct 1998

Eli Amir and Theodore Sougiannis

Tel Aviv University and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

25.

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 University - Columbia Business School, Accounting, Business Law & Taxation and University of Illinois at Urbana-Champaign - Department of Accountancy

Theodore Sougiannis

University of Illinois at Urbana-Champaign - Department of Accountancy

KPMG Professor of Accountancy

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Scholarly Papers (25)

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