Richard G. Sloan

University of California, Berkeley - Accounting Group

Emile R. Niemela Chair in Accounting and International Business

Haas School of Business

Berkeley, CA 94720

United States

University of Southern California - Leventhal School of Accounting

Los Angeles, CA 90089-0441

United States

SCHOLARLY PAPERS

50

DOWNLOADS
Rank 63

SSRN RANKINGS

Top 63

in Total Papers Downloads

93,930

CITATIONS
Rank 158

SSRN RANKINGS

Top 158

in Total Papers Citations

2,031

Scholarly Papers (50)

1.

Predicting Material Accounting Misstatements

Contemporary Accounting Research, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 72 Posted: 30 Jun 2007 Last Revised: 24 May 2010
Patricia M. Dechow, Weili Ge, Chad R. Larson and Richard G. Sloan
University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of California, Berkeley - Accounting Group
Downloads 11,150 (210)
Citation 67

Abstract:

earnings quality, accounting misstatement, fraud prediction, accrual quality, F-Score

2.

Information in Accruals About the Quality of Earnings

Number of pages: 52 Posted: 16 Aug 2001
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School
Downloads 8,591 (403)
Citation 21

Abstract:

Accruals; Growth; Efficiency; Abnormal returns

3.

Accrual Reliability, Earnings Persistence and Stock Prices

Journal of Accounting & Economics, Vol. 39, No. 3, September 2005
Number of pages: 65 Posted: 28 Mar 2004
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School
Downloads 6,233 (610)
Citation 160

Abstract:

Accruals, reliability, earnings persistence, capital markets, market efficiency

4.

Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio

Number of pages: 59 Posted: 28 Jul 1999
Douglas J. Skinner and Richard G. Sloan
The University of Chicago - Booth School of Business and University of California, Berkeley - Accounting Group
Downloads 6,168 (734)
Citation 306

Abstract:

5.

Detecting Earnings Management: A New Approach

Number of pages: 69 Posted: 07 Jan 2011 Last Revised: 13 Oct 2011
University of Southern California - Leventhal School of Accounting, Boston College - Carroll School of Management, Florida International University and University of California, Berkeley - Accounting Group
Downloads 4,339 (1,470)
Citation 681

Abstract:

Earnings Management, Accruals

6.

Earnings Quality and Financial Reporting Credibility: An Empirical Investigation

Number of pages: 42 Posted: 22 Aug 1999
Mark T Bradshaw, Scott A. Richardson and Richard G. Sloan
Boston College, AQR Capital Management, LLC and University of California, Berkeley - Accounting Group
Downloads 4,238 (1,418)
Citation 13

Abstract:

7.

Short Interests, Fundamental Analysis, and Stock Returns

Number of pages: 35 Posted: 24 Jul 1999
University of Southern California - Leventhal School of Accounting, Boston College - Carroll School of Management, Claremont McKenna College - Robert Day School of Economics and Finance and University of California, Berkeley - Accounting Group
Downloads 3,855 (1,646)
Citation 136

Abstract:

Financial Accounting and Corporate Governance: A Discussion

JAE Rochester Conference April 2000
Number of pages: 23 Posted: 01 Feb 2001
Richard G. Sloan
University of California, Berkeley - Accounting Group
Downloads 3,336 (2,275)
Citation 20

Abstract:

Corporate governance; Accounting; Contracting

Financial Accounting and Corporate Governance: A Discussion

Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Posted: 23 Oct 2001
Richard G. Sloan
University of California, Berkeley - Accounting Group

Abstract:

Corporate governance; Accounting; Contracting

9.

External Financing and Future Stock Returns

Rodney L. White Center for Financial Research Working Paper No. 03-03
Number of pages: 58 Posted: 03 Apr 2003
Scott A. Richardson and Richard G. Sloan
AQR Capital Management, LLC and University of California, Berkeley - Accounting Group
Downloads 3,296 (2,151)
Citation 38

Abstract:

External financing, Capital structure, Capital markets, Market efficiency

10.

The Accrual Anomaly

Number of pages: 36 Posted: 28 Mar 2011
Patricia M. Dechow, Natalya V. Khimich and Richard G. Sloan
University of Southern California - Leventhal School of Accounting, Drexel University and University of California, Berkeley - Accounting Group
Downloads 3,035 (1,333)
Citation 5

Abstract:

Accrual, Anomaly, Earnings, Stock Prices

11.

Has Goodwill Accounting Gone Bad?

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 03 Sep 2009 Last Revised: 27 Jan 2017
Kevin K. Li and Richard G. Sloan
University of California, Riverside (UCR) - UCR School of Business Administration (SoBA) and University of California, Berkeley - Accounting Group
Downloads 2,922 (2,986)
Citation 8

Abstract:

goodwill impairment, SFAS 142, accounting discretion, fair value accounting, resource misallocation

Implied Equity Duration: A New Measure of Equity Security Risk

Number of pages: 67 Posted: 13 Jun 2004
Patricia M. Dechow, Richard G. Sloan and Mark T. Soliman
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and University of Southern California - Marshall School of Business
Downloads 1,657 (7,763)
Citation 35

Abstract:

Duration, risk, factors, premium, valuation, returns

Implied Equity Duration: A New Measure of Equity Security Risk

Number of pages: 67 Posted: 03 Jul 2001
Patricia M. Dechow, Richard G. Sloan and Mark T. Soliman
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and University of Southern California - Marshall School of Business
Downloads 1,209 (12,893)
Citation 35

Abstract:

Duration, risk, factors, premium, valuation, returns

Implied Equity Duration: A New Measure of Equity Security Risk

Review of Accounting Studies, Vol. 9, No. 2-3, pp. 197-228, June-September 2004
Posted: 13 Jun 2004
Mark T. Soliman, Patricia M. Dechow and Richard G. Sloan
University of Southern California - Marshall School of Business, University of Southern California - Leventhal School of Accounting and University of California, Berkeley - Accounting Group

Abstract:

Duration, asset pricing, risk, financial statement analysis

The Implications of Accounting Distortions and Growth for Accruals and Profitability

Number of pages: 53 Posted: 26 Mar 2004
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School
Downloads 2,615 (3,532)
Citation 33

Abstract:

Accruals, earnings management, conservative accounting, aggressive accounting

The Implications of Accounting Distortions and Growth for Accruals and Profitability

Accounting Review, May 2006
Posted: 14 Dec 2005
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School

Abstract:

accruals, earnings management, conservative accounting, aggressive accounting

GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings

Number of pages: 43 Posted: 25 Aug 2000
Mark T Bradshaw, Matthew Moberg and Richard G. Sloan
Boston College, Franklin Resources, Inc. and University of California, Berkeley - Accounting Group
Downloads 2,451 (3,944)
Citation 122

Abstract:

Earnings, analyst forecasts, earnings management, managerial discretion

Gaap Versus the Street: An Empirical Assessment of Two Alternative Definitions of Earnings

Journal of Accounting Research, Vol. 40, No. 1, March 2002
Posted: 20 Aug 2002 Last Revised: 15 Jul 2010
Mark T Bradshaw and Richard G. Sloan
Boston College and University of California, Berkeley - Accounting Group

Abstract:

15.

The Persistence and Pricing of the Cash Component of Earnings

20th Australasian Finance & Banking Conference 2007 Paper
Number of pages: 47 Posted: 03 Jan 2005
Patricia M. Dechow, Scott A. Richardson and Richard G. Sloan
University of Southern California - Leventhal School of Accounting, AQR Capital Management, LLC and University of California, Berkeley - Accounting Group
Downloads 2,450 (3,711)
Citation 34

Abstract:

Accruals, free cash flow, capital markets, earnings persistence

16.

Pump and Dump: An Empirical Analysis of the Relation Between Corporate Financing Activities and Sell-side Analyst Research

Number of pages: 43 Posted: 22 May 2003
Mark T Bradshaw, Scott A. Richardson and Richard G. Sloan
Boston College, AQR Capital Management, LLC and University of California, Berkeley - Accounting Group
Downloads 2,148 (4,411)
Citation 33

Abstract:

External Financing, Sell-side Analysts, Capital Markets, Market Efficiency

17.

The Relation between Analysts' Forecasts of Long-Term Earnings Growth and Stock Price Performance Following Equity Offerings

Number of pages: 47 Posted: 02 Jul 1999
Patricia M. Dechow, Amy P. Hutton and Richard G. Sloan
University of Southern California - Leventhal School of Accounting, Boston College - Carroll School of Management and University of California, Berkeley - Accounting Group
Downloads 2,102 (4,893)
Citation 137

Abstract:

What Makes Stock Prices Move? Fundamentals vs. Investor Recognition

Number of pages: 37 Posted: 17 Feb 2011 Last Revised: 23 Apr 2014
Scott A. Richardson, Richard G. Sloan and Haifeng You
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 1,607 (8,123)
Citation 4

Abstract:

stock returns, fundamental analysis, investor recognition

What Makes Stock Prices Move? Fundamentals vs. Investor Recognition

Financial Analysts Journal, Vol. 68, No. 2, 2012
Posted: 26 Mar 2012
Scott A. Richardson, Richard G. Sloan and Haifeng You
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group and Hong Kong University of Science & Technology (HKUST) - Department of Accounting

Abstract:

Equity Investments, Equity Market Valuation and Return Analysis, Fundamental Analysis (Sector, Industry, Company) and the Valuation of Individual Equity Securities, Portfolio Management, Equity Portfolio Management Strategies

19.

Stock Prices and Earnings: A History of Research

Annual Review of Financial Economics, Vol. 6: 343 -363 (Volume publication date December 2014).
Number of pages: 41 Posted: 30 Oct 2013 Last Revised: 26 Feb 2015
Patricia M. Dechow, Richard G. Sloan and Jenny Zha Giedt
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and George Washington University - School of Business
Downloads 1,543 (4,216)

Abstract:

earnings, stock prices, accruals, conservatism, fair value, anomalies

20.

Investor Recognition and Stock Returns

Ross School of Business Paper No. 1021
Number of pages: 44 Posted: 12 Oct 2005
Reuven Lehavy and Richard G. Sloan
University of Michigan, Stephen M. Ross School of Business and University of California, Berkeley - Accounting Group
Downloads 1,403 (9,914)
Citation 30

Abstract:

Investor Recognition, Stock Returns, Asset Pricing

21.

Accrual Reversals, Earnings and Stock Returns

Number of pages: 47 Posted: 29 Sep 2009 Last Revised: 11 Nov 2015
Eric J. Allen, Chad R. Larson and Richard G. Sloan
University of Southern California - Leventhal School of Accounting, University of Houston - Department of Accountancy & Taxation and University of California, Berkeley - Accounting Group
Downloads 1,400 (7,672)
Citation 10

Abstract:

Accruals, Accrual Reversals, Earnings, Stock Returns, Inventory

22.

Balance Sheet Information and Future Stock Returns

Number of pages: 17 Posted: 23 Jul 2006
Scott A. Richardson, Richard G. Sloan and A. Irem Tuna
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group and London Business School
Downloads 1,207 (11,520)
Citation 4

Abstract:

accounting information, balance sheet, market efficiency

23.

The Relation Between Corporate Financing Activities, Analysts' Forecasts and Stock Returns

Journal of Accounting and Economics, Forthcoming
Number of pages: 59 Posted: 25 May 2006
Mark T Bradshaw, Scott A. Richardson and Richard G. Sloan
Boston College, AQR Capital Management, LLC and University of California, Berkeley - Accounting Group
Downloads 1,165 (11,011)
Citation 79

Abstract:

Financing, Sell-side analysts, Capital markets, Market efficiency

24.
Downloads 869 ( 21,716)
Citation 1

A Framework for Value Investing

Number of pages: 48 Posted: 16 Aug 2013
Richard G. Sloan, Seungmin Chee and Aydin Uysal
University of California, Berkeley - Accounting Group, Korea University and Menta Capital LLC.
Downloads 869 (21,329)
Citation 1

Abstract:

Value Investing, Earnings Aggregation

A Framework for Value Investing

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 12 Dec 2013
Seungmin Chee, Richard G. Sloan and Aydin Uysal
Korea University, University of California, Berkeley - Accounting Group and Menta Capital LLC.

Abstract:

Forecast horizon, prospective yield, value investing

25.

Navigating Stock Price Crashes

Journal of Portfolio Management, Vol. 42, No. 4, 2016
Posted: 02 Apr 2015 Last Revised: 18 Oct 2016
University of California, Berkeley - Haas School of Business, RS Investments, University of California, Berkeley - Accounting Group and RS Investments

Abstract:

Stock Price, Crash, Earnings Announcement, Investment Performance

26.

Non-Discretionary Conservatism: Evidence and Implications

Journal of Accounting & Economics (JAE), Vol. 56, No. 2-3 (Supplement), 2013
Number of pages: 60 Posted: 14 Mar 2012 Last Revised: 07 Jan 2014
Alastair Lawrence, Richard G. Sloan and Estelle Sun
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Accounting Group and Boston University - Questrom School of Business
Downloads 549 (33,408)
Citation 3

Abstract:

Non-discretionary conservatism, conditional conservatism, book-to-market, asset impairment.

27.

Why Are Losses Less Persistent than Profits? Curtailments versus Conservatism

Management Science, Forthcoming
Number of pages: 58 Posted: 19 Mar 2014 Last Revised: 24 Mar 2016
Alastair Lawrence, Richard G. Sloan and Estelle Sun
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Accounting Group and Boston University - Questrom School of Business
Downloads 321 (39,089)
Citation 1

Abstract:

Conservatism, conditional conservatism, abandonment option, curtailment, asset impairment

28.

On the Pricing of Mandatory DCF Disclosures: Evidence from Oil and Gas Royalty Trusts

The Accounting Review, November 2016
Number of pages: 59 Posted: 07 Jan 2014 Last Revised: 28 Nov 2015
Panos N. Patatoukas, Richard G. Sloan and Jenny Zha Giedt
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Accounting Group and George Washington University - School of Business
Downloads 235 (80,550)

Abstract:

Royalty Trusts; ASC 932; Cash Flow Forecasts; DCF Valuation; Media Coverage; Information Dissemination

29.

Wealth Transfers via Equity Transactions

Number of pages: 53 Posted: 17 Feb 2013 Last Revised: 18 Feb 2015
Richard G. Sloan and Haifeng You
University of California, Berkeley - Accounting Group and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 199 (38,988)

Abstract:

Equity issue, equity repurchase, wealth transfer, mispricing, valuation

30.

Who's the Fairest of Them All? Evidence from Closed-End Funds

Accounting Review, Vol. 91 No. 1, 2016
Number of pages: 49 Posted: 26 Sep 2013 Last Revised: 24 Mar 2016
University of California, Berkeley - Haas School of Business, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of California, Berkeley - Accounting Group
Downloads 147 (103,867)

Abstract:

ASC 820, fair value measurement, Level 1, Level 2, Level 3, value relevance, timeliness, closed-end mutual funds

31.

Is It a Home Run? Measuring Relative Citation Rates in Accounting Research

Number of pages: 40 Posted: 26 Jul 2015 Last Revised: 19 Mar 2016
Patricia M. Dechow, Richard G. Sloan and Jean Zeng
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and University of California, Berkeley - Haas School of Business
Downloads 132 (67,761)

Abstract:

Relative Performance Evaluation, Citation, Impact, Accounting Research

32.

Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature

Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 17-87
Number of pages: 90 Posted: 22 Aug 2017
Columbia Business School - Accounting, Business Law & Taxation, Ohio State University (OSU) - Fisher College of Business, Duke University School of Law, University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of California, Berkeley - Accounting Group
Downloads 0 (59,698)

Abstract:

Fraud, Misconduct, Irregularities, Misreporting, and Misrepresentation

33.

Defining, Measuring and Modeling Accruals: A Guide for Researchers

Number of pages: 60 Posted: 15 Apr 2017 Last Revised: 10 Oct 2017
Chad R. Larson, Richard G. Sloan and Jenny Zha Giedt
University of Houston - Department of Accountancy & Taxation, University of California, Berkeley - Accounting Group and George Washington University - School of Business
Downloads 0 (53,822)

Abstract:

Accruals, Cash Flows, Earnings

34.

Short-Sales Constraints and Aftermarket IPO Pricing

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 65 Posted: 05 Jun 2016 Last Revised: 27 Oct 2016
Panos N. Patatoukas, Richard G. Sloan and Annika Yu Wang
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Accounting Group and University of Houston - Bauer College of Business
Downloads 0 (66,894)

Abstract:

divergence of opinions; short-sales constraints; IPO pricing; IPO share lockups

35.

Facts About Formulaic Value Investing

Financial Analysts Journal, Vol. 73, No. 2, 2017
Number of pages: 34 Posted: 17 Jan 2016 Last Revised: 27 May 2017
U-Wen Kok, Jason M Ribando and Richard G. Sloan
RS Investments, Arch Mortgage Insurance Company and University of California, Berkeley - Accounting Group
Downloads 0 (5,493)

Abstract:

Value Investing, Value Premium, Book-to-Market, Accounting Distortions

36.

Stock Prices and Earnings: A History of Research

Annual Review of Financial Economics, Vol. 6, pp. 343-363, 2014
Posted: 25 Nov 2014
Patricia M. Dechow, Richard G. Sloan and Jenny Zha Giedt
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and George Washington University - School of Business

Abstract:

37.

The Effect of Restructuring Charges on Executives' Cash Compensation

Accounting Review, Vol. 69, No. 1 (January 1994), pp. 138-156, University of Alberta School of Business Research Paper No. 2013-212
Posted: 26 May 2013 Last Revised: 30 May 2013
Patricia M. Dechow, Mark R. Huson and Richard G. Sloan
University of Southern California - Leventhal School of Accounting, University of Alberta - Department of Finance and Statistical Analysis and University of California, Berkeley - Accounting Group

Abstract:

Compensation committee, Executive compensation, Restructuring charge

38.

Accounting for Employee Stock Options

American Economic Review, Forthcoming
Posted: 07 Mar 2003
Wayne R. Guay, S.P. Kothari and Richard G. Sloan
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California, Berkeley - Accounting Group

Abstract:

Accounting for Employee Stock Options, Stock Option Expense, Diluted Earnings Per Share

39.

Do Analysts and Auditors Use Information in Accruals?

Journal of Accounting Research, Vol. 39, No. 1, pp. 45-74, June 2001
Posted: 03 Dec 2001
Mark T Bradshaw, Scott A. Richardson and Richard G. Sloan
Boston College, AQR Capital Management, LLC and University of California, Berkeley - Accounting Group

Abstract:

Accruals, Analysts, Auditors, Capital markets

40.

Detecting Earnings Management

Posted: 26 Aug 1999
Patricia M. Dechow, Richard G. Sloan and Amy P. Hutton
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and Boston College - Carroll School of Management

Abstract:

41.

Causes and Consequences of Aggressive Financial Reporting Policies

Posted: 28 Jul 1999
Patricia M. Dechow, Richard G. Sloan and Amy P. Hutton
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and Boston College - Carroll School of Management

Abstract:

42.

Another Look at the Cross-Section of Expected Stock Returns

Journal of Finance, Vol. 50, No. 1, March 1995
Posted: 14 Apr 1999
Jay A. Shanken and Richard G. Sloan
Emory University - Goizueta Business School and University of California, Berkeley - Accounting Group

Abstract:

43.

Implications of the Integral Approach to Quarterly Reporting for the Post-Earnings-Accouncement Drift

The Accounting Review, July 1998
Posted: 02 Feb 1999
Srinivasan Rangan and Richard G. Sloan
Indian Institute of Management (IIMB), Bangalore and University of California, Berkeley - Accounting Group

Abstract:

44.

The CAPM: 'Reports of My Death Have Been Greatly Exaggerated'

FR 95-21
Posted: 20 Jul 1998
S.P. Kothari, Jay A. Shanken and Richard G. Sloan
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Emory University - Goizueta Business School and University of California, Berkeley - Accounting Group

Abstract:

45.

Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?

THE ACCOUNTING REVIEW, Vol 71, No 3, Spring 1996
Posted: 05 Jul 1998
Richard G. Sloan
University of California, Berkeley - Accounting Group

Abstract:

46.

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Spring 1996
Posted: 28 Jun 1998
Patricia M. Dechow, Richard G. Sloan and Amy P. Hutton
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and Boston College - Carroll School of Management

Abstract:

47.

Lack Of Timeliness And Noise As Explanations For The Low Contemporaneous Return-Earnings Association

Rochester Working Paper No. FR 94-03
Posted: 25 Apr 1998
University of Iowa - Department of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Emory University - Goizueta Business School and University of California, Berkeley - Accounting Group

Abstract:

48.

Implications of Nondiscretionary Accruals for Earnings Management and Market-Based Research

Posted: 04 Aug 1997
Patricia M. Dechow, Jowell S. Sabino and Richard G. Sloan
University of Southern California - Leventhal School of Accounting, Massachusetts Institute of Technology (MIT) and University of California, Berkeley - Accounting Group

Abstract:

49.

Returns to Contrarian Investment: Tests of the Naive Expectations Hypotheses

Posted: 06 Jul 1995
Patricia M. Dechow and Richard G. Sloan
University of Southern California - Leventhal School of Accounting and University of California, Berkeley - Accounting Group

Abstract:

50.

Economic Consequences of Accounting for Stock-Based Compensation: An Analysis of Investor Perceptions and Corporate Lobbing Behavior

Posted: 29 May 1995
Patricia M. Dechow, Richard G. Sloan and Amy P. Hutton
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and Boston College - Carroll School of Management

Abstract: