Author Page for Patricia M. Dechow

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 Southern California - Leventhal School of Accounting

Downloads 11,150 (230)

Citation 67

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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 (486)

Citation 174

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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 (588)

Citation 403

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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 (845)

Citation 130

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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, San Francisco State University - College of Business and University of Southern California - Leventhal School of Accounting

Downloads 4,510 (1,522)

Citation 681

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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 Southern California - Leventhal School of Accounting

Downloads 3,855 (1,755)

Citation 136

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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 Southern California - Leventhal School of Accounting

Downloads 3,035 (1,251)

Citation 5

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8.

Implied Equity Duration: A New Measure of Equity Security Risk

Downloads 2,894 ( 3,340)

Citation 35

3

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 Southern California - Leventhal School of Accounting and University of Southern California - Marshall School of Business

Downloads 1,680 (8,274)

Citation 35

Abstract:

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 Southern California - Leventhal School of Accounting and University of Southern California - Marshall School of Business

Downloads 1,214 (13,931)

Citation 35

Abstract:

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 Southern California - Leventhal School of Accounting

Abstract:

9.

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

Downloads 2,798 ( 3,527)

Citation 25

2

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 2,798 (3,456)

Citation 25

Abstract:

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:

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 Southern California - Leventhal School of Accounting

Downloads 2,450 (3,992)

Citation 34

Abstract:

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 Southern California - Leventhal School of Accounting

Downloads 2,102 (5,314)

Citation 135

Abstract:

12.

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

Downloads 2,032 ( 6,054)

Citation 41

2

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 2,032 (5,919)

Citation 41

Abstract:

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

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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 (6,398)

Citation 17

Abstract:

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 Southern California - Leventhal School of Accounting and George Washington University - School of Business

Downloads 1,543 (4,252)

Abstract:

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 (31,743)

Citation 12

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16.

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

Downloads 637 ( 36,154)

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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 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 637 (35,612)

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 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

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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 Ryans

University of Southern California - Leventhal School of Accounting, London Business School / University of California, Berkeley and London Business School

Downloads 555 (22,991)

Citation 2

Abstract:

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 (48,400)

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 (64,663)

Abstract:

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 (101,811)

Abstract:

21.

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

Downloads 171 (157,934)

2

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, London Business School / University of California, Berkeley and Tsinghua University - School of Economics & Management

Downloads 159 (168,402)

Abstract:

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, London Business School / University of California, Berkeley and Tsinghua University - School of Economics & Management

Downloads 12 (539,967)

Abstract:

22.

Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation

Number of pages: 60 Posted: 19 May 2015 Last Revised: 01 Mar 2018

Jenny Chu, Patricia M. Dechow, Kai Wai Hui and Annika 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 (11,379)

Abstract:

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 Southern California - Leventhal School of Accounting and University of California, Berkeley - Haas School of Business

Downloads 132 (61,316)

Abstract:

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 (109,962)

Abstract:

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, London Business School / University of California, Berkeley and Tsinghua University - School of Economics & Management

Downloads 96 (194,818)

Abstract:

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 (513,222)

Abstract:

27.

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

Number of pages: 65 Posted: 10 Nov 2015 Last Revised: 07 Jan 2018

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 (76,747)

Abstract:

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 Southern California - Leventhal School of Accounting 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 Southern California - Leventhal School of Accounting

Abstract:

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:

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:

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 Southern California - Leventhal School of Accounting 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 Southern California - Leventhal School of Accounting 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 Southern California - Leventhal School of Accounting 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 Southern California - Leventhal School of Accounting

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 Southern California - Leventhal School of Accounting

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 Southern California - Leventhal School of Accounting and Boston College - Carroll School of Management

Patricia M. Dechow

University of Southern California - Leventhal School of Accounting

Professor

University of California, Berkeley - Accounting Group

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Scholarly Papers (38)

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