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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

SSRN RANKINGS

Top 117

in Total Papers Downloads

69,139

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 (209)
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 (462)
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 (536)
Citation 400

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 4,315 (1,464)
Citation 681

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 (1,630)
Citation 136

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 (1,337)
Citation 5

Abstract:

Accrual, Anomaly, Earnings, Stock Prices

8.

Implied Equity Duration: A New Measure of Equity Security Risk

Downloads 2,863 ( 3,060)
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 1,655 (7,712)
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 (12,761)
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 2,774 ( 3,226)
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 2,774 (3,156)
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 (3,676)
Citation 34

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 (4,841)
Citation 137

Abstract:

12.

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

Downloads 1,964 ( 5,790)
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 1,964 (5,666)
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 (5,899)
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 (4,229)

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 (29,517)
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 605 ( 35,593)

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 605 (35,069)

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 (23,127)
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 (47,229)
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 (65,280)

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 (99,598)

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 (16,616)

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 144 (170,560)

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 136 (179,020)

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 8 (533,870)

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 (67,597)

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 (115,189)

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 (190,893)

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 (485,985)

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 (85,986)

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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