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Patricia M. Dechow

University of Southern California - Leventhal School of Accounting

Professor

Los Angeles, CA 90089-0441

United States

University of California, Berkeley - Accounting Group

Haas School of Business

Berkeley, CA 94720

United States

  • University of Southern California - Leventhal School of Accounting

  • University of California, Berkeley - Accounting Group

SCHOLARLY PAPERS

38

DOWNLOADS
Rank 117

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Top 117

in Total Papers Downloads

68,443

CITATIONS
Rank 167

SSRN RANKINGS

Top 167

in Total Papers Citations

1,941

Scholarly Papers (38)

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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 (206)
Citation 67

Abstract:

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

2.

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Number of pages: 26 Posted: 08 May 2000
Patricia M. Dechow and Douglas J. Skinner
University of Southern California - Leventhal School of Accounting and The University of Chicago - Booth School of Business
Downloads 7,948 (458)
Citation 174

Abstract:

3.

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Number of pages: 44 Posted: 20 Jul 2001
Ilia D. Dichev and Patricia M. Dechow
Emory University - Department of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 7,076 (535)
Citation 399

Abstract:

Quality; Accruals; Earnings; Persistence; Estimation; Errors

4.

Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences

Number of pages: 164 Posted: 10 Oct 2009 Last Revised: 25 Nov 2011
Patricia M. Dechow, Weili Ge and Catherine M. Schrand
University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Downloads 4,582 (860)
Citation 130

Abstract:

earnings quality, accruals, earnings persistence, earnings response coefficient

5.

Detecting Earnings Management: A New Approach

Number of pages: 69 Posted: 07 Jan 2011 Last Revised: 13 Oct 2011
Patricia M. Dechow, Amy P. Hutton, Jung Hoon Kim and Richard G. Sloan
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 4,292 (1,463)
Citation 682

Abstract:

Earnings Management, Accruals

6.

Short Interests, Fundamental Analysis, and Stock Returns

Number of pages: 35 Posted: 24 Jul 1999
Patricia M. Dechow, Amy P. Hutton, Lisa K. Meulbroek and Richard G. Sloan
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 (1,616)
Citation 135

Abstract:

7.

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 (1,359)
Citation 5

Abstract:

Accrual, Anomaly, Earnings, Stock Prices

8.

Implied Equity Duration: A New Measure of Equity Security Risk

Downloads 2,858 ( 3,014)
Citation 35

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 1,650 (7,661)
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 1,208 (12,611)
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

9.

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Downloads 2,770 ( 3,184)
Citation 24

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Number of pages: 67 Posted: 17 Sep 2004 Last Revised: 15 Mar 2009
Patricia M. Dechow, Linda A. Myers and Catherine Shakespeare
University of Southern California - Leventhal School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business
Downloads 2,770 (3,116)
Citation 24

Abstract:

securitizations, earnings management, fair value, financial expert, outside directors, reliability, gain

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Journal of Accounting & Economics (JAE), 2009
Posted: 05 Nov 2009
Patricia M. Dechow, Linda A. Myers and Catherine Shakespeare
University of Southern California - Leventhal School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Abstract:

securitizations, fair value, earnings management, financial expertise, outside directors, gains, asset derecognition

10.

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 (3,640)
Citation 33

Abstract:

Accruals, free cash flow, capital markets, earnings persistence

11.

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 (4,772)
Citation 137

Abstract:

12.

The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly

Downloads 1,957 ( 5,742)
Citation 40

The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly

Number of pages: 61 Posted: 04 May 2005
Patricia M. Dechow and Weili Ge
University of Southern California - Leventhal School of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 1,957 (5,618)
Citation 40

Abstract:

Earnings, cash flows, special items, accruals, anomaly, future returns

The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly

Review of Accounting Studies, June/September 2006
Posted: 16 Sep 2006
Patricia M. Dechow and Weili Ge
University of Southern California - Leventhal School of Accounting and University of Washington - Michael G. Foster School of Business

Abstract:

accrual anomaly, earnings persistence, cash flows, special items, investor recognition

13.

Are Benchmark Beaters Doing Anything Wrong?

Number of pages: 48 Posted: 24 Apr 2000
Patricia M. Dechow, Scott A. Richardson and A. Irem Tuna
University of Southern California - Leventhal School of Accounting, AQR Capital Management, LLC and London Business School
Downloads 1,876 (5,818)
Citation 17

Abstract:

Earnings management, accruals, benchmark

14.

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 (4,240)

Abstract:

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

15.

Do Managers Time Securitization Transactions to Obtain Accounting Benefits?

Number of pages: 49 Posted: 08 Sep 2006
Patricia M. Dechow and Catherine Shakespeare
University of Southern California - Leventhal School of Accounting and University of Michigan - Stephen M. Ross School of Business
Downloads 657 (29,217)
Citation 14

Abstract:

securitizations, window-dressing, timing, SFAS 125, SFAS 140

16.

The Use of Financial Ratio Models to Help Investors Predict and Interpret Significant Corporate Events

Downloads 598 ( 35,775)

The Use of Financial Ratio Models to Help Investors Predict and Interpret Significant Corporate Events

Number of pages: 75 Posted: 04 Oct 2013
B. Korcan Ak, Patricia M. Dechow, Estelle Sun and Annika Yu Wang
University of California, Berkeley - Haas School of Business, University of Southern California - Leventhal School of Accounting, Boston University - Questrom School of Business and University of Houston - Bauer College of Business
Downloads 598 (35,251)

Abstract:

The Use of Financial Ratio Models to Help Investors Predict and Interpret Significant Corporate Events

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 11 Dec 2013
B. Korcan Ak, Patricia M. Dechow, Estelle Sun and Annika Yu Wang
University of California, Berkeley - Haas School of Business, University of Southern California - Leventhal School of Accounting, Boston University - Questrom School of Business and University of Houston - Bauer College of Business

Abstract:

Bankruptcy, distress, restructuring charges, goodwill impairment, IPOs, SEOs, accounting misstatements, fraud, financial ratio models

17.

SEC Comment Letters and Insider Sales

Accounting Review Vol. 91. No. 2, 2016
Number of pages: 67 Posted: 07 Oct 2013 Last Revised: 26 Mar 2016
Patricia M. Dechow, Alastair Lawrence and James P. Ryans
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business and London Business School
Downloads 555 (23,008)
Citation 2

Abstract:

SEC comment letters, insider trading, revenue recognition, investor inattention, financial disclosure, EDGAR downloads, short sellers.

18.

Analysts’ Motives for Rounding EPS Forecasts

Accounting Review, Forthcoming
Number of pages: 49 Posted: 12 Mar 2008 Last Revised: 14 Jul 2012
Patricia M. Dechow and Haifeng You
University of Southern California - Leventhal School of Accounting and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 447 (46,865)
Citation 2

Abstract:

19.

Understanding and Predicting Target Price Valuation Errors

Number of pages: 50 Posted: 23 Mar 2014 Last Revised: 02 Apr 2014
Patricia M. Dechow and Haifeng You
University of Southern California - Leventhal School of Accounting and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 280 (65,221)

Abstract:

target price forecasts, financial analysts, forecast errors, market efficiency

20.

The 'Rationality' of the Long Distance Runner: Prospect Theory and the Marathon

Number of pages: 52 Posted: 20 Oct 2013
Eric J. Allen and Patricia M. Dechow
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 205 (99,852)

Abstract:

marathon, prospect theory, loss aversion, reference points, gender differences

21.

A Reputation for Beating Analysts' Expectations and the Slippery Slope to Earnings Manipulation

Number of pages: 56 Posted: 19 May 2015 Last Revised: 26 Jun 2017
Jenny Chu, Patricia M. Dechow, Kai Wai Hui and Annika Yu Wang
University of Cambridge - Judge Business School, University of Southern California - Leventhal School of Accounting, The University of Hong Kong (HKU) - Department of Accounting and University of Houston - Bauer College of Business
Downloads 145 (27,729)

Abstract:

earnings manipulation; consecutively beating earnings expectations; market pressure; CEO overconfidence; CEO power; reputation; reference-dependent preferences; analysts’ forecasts and recommendation; institutional investors; overvaluation

22.

Do Investors Use the Olympics as a Category for Investment and Should They?

Downloads 139 (173,890)

Do Investors Use the Olympics as a Category for Investment and Should They?

Number of pages: 69 Posted: 24 Jun 2016 Last Revised: 25 Aug 2016
Patricia M. Dechow, Alastair Lawrence and Mei Luo
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business and Tsinghua University - School of Economics & Management
Downloads 132 (181,776)

Abstract:

Olympics, Olympic stocks, valuation, fundamentals, comovement, bubbles, investor sentiment, common factor.

Do Investors Use the Olympics as a Category for Investment and Should They?

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 69 Posted: 02 Jul 2016
Patricia M. Dechow, Alastair Lawrence and Mei Luo
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business and Tsinghua University - School of Economics & Management
Downloads 7 (535,220)

Abstract:

Olympics, Olympic Stocks, Valuation, Fundamentals, Comovement, Bubbles, Investor Sentiment, Common Factor

23.

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 (68,928)

Abstract:

Relative Performance Evaluation, Citation, Impact, Accounting Research

24.

Determinants of Errors in Analysts’ Target Price Implied Returns

Number of pages: 56 Posted: 08 Mar 2015 Last Revised: 15 Mar 2017
Patricia M. Dechow and Haifeng You
University of Southern California - Leventhal School of Accounting and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 116 (117,209)

Abstract:

target price forecasts, risk, growth, forecast errors, stock volatility, predictable bias, financial analysts, incentives, implied return, future return, market efficiency

25.

Olympic Euphoria and Social Media: An Analysis of Firms Involved in the Olympics

Number of pages: 46 Posted: 06 Jan 2014 Last Revised: 24 Jun 2016
Patricia M. Dechow, Alastair Lawrence and Mei Luo
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business and Tsinghua University - School of Economics & Management
Downloads 96 (189,118)

Abstract:

Olympics, Olympic euphoria, social media, valuation, fundamentals, overreaction, earnings announcements, China

26.

Reference-Dependent Preferences: Evidence from Marathon Runners

NBER Working Paper No. w20343
Number of pages: 50 Posted: 04 Aug 2014
Eric J. Allen, Patricia M. Dechow, Devin G. Pope and George Wu
University of Southern California - Leventhal School of Accounting, University of Southern California - Leventhal School of Accounting, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 9 (487,506)

Abstract:

27.

How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating

Number of pages: 60 Posted: 10 Nov 2015 Last Revised: 26 Jan 2017
Patricia M. Dechow and Samuel T. Tan
University of Southern California - Leventhal School of Accounting and University of California, Berkeley - Haas School of Business
Downloads 0 (87,181)

Abstract:

accounting practices, stock options, backdating, law firms, directors, geographic location, network analysis

28.

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:

29.

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

30.

The Relation Between Earnings and Cash Flows

Journal of Accounting & Economics, Vol. 25, 1998
Posted: 06 Sep 2006
Patricia M. Dechow, S.P. Kothari and Ross L. Watts
University of Southern California - Leventhal School of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

Accruals, cash flows, earnings, correlations

31.

Why are Earnings Kinky? An Examination of the Earnings Management Explanation

Review of Accounting Studies, Vol. 8, pp. 355-384, June-September 2003
Posted: 22 Sep 2003
Patricia M. Dechow, Scott A. Richardson and A. Irem Tuna
University of Southern California - Leventhal School of Accounting, AQR Capital Management, LLC and London Business School

Abstract:

accruals, earnings distribution, discretionary accruals, earnings management

32.

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:

33.

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:

34.

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:

35.

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:

36.

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:

37.

The Correlation Structure of Earnings Cash Flows and Accruals

Posted: 19 Jun 1995
Patricia M. Dechow, S.P. Kothari and Ross L. Watts
University of Southern California - Leventhal School of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

38.

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:

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