Patricia Dechow

USC Marshall School of Business

Los Angeles, CA 90089-0441

United States

SCHOLARLY PAPERS

47

DOWNLOADS
Rank 287

SSRN RANKINGS

Top 287

in Total Papers Downloads

90,288

SSRN CITATIONS
Rank 465

SSRN RANKINGS

Top 465

in Total Papers Citations

2,181

CROSSREF CITATIONS

368

Scholarly Papers (47)

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 Dechow, Weili Ge, Chad R. Larson and Richard G. Sloan
USC Marshall School of Business, 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 14,854 (459)
Citation 74

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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 Dechow and Douglas J. Skinner
USC Marshall School of Business and The University of Chicago - Booth School of Business
Downloads 10,224 (892)
Citation 63

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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 Dechow
Emory University - Department of Accounting and USC Marshall School of Business
Downloads 8,866 (1,123)
Citation 214

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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 Dechow, Weili Ge and Catherine M. Schrand
USC Marshall School of Business, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Downloads 7,477 (1,528)
Citation 320

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earnings quality, accruals, earnings persistence, earnings response coefficient

5.

The Accrual Anomaly

Number of pages: 36 Posted: 28 Mar 2011
Patricia Dechow, Natalya V. Khimich and Richard G. Sloan
USC Marshall School of Business, Drexel University and University of Southern California - Leventhal School of Accounting
Downloads 7,214 (1,623)
Citation 10

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Accrual, Anomaly, Earnings, Stock Prices

6.

Detecting Earnings Management: A New Approach

Number of pages: 69 Posted: 07 Jan 2011 Last Revised: 13 Oct 2011
USC Marshall School of Business, Boston College - Carroll School of Management, San Francisco State University - College of Business and University of Southern California - Leventhal School of Accounting
Downloads 5,412 (2,656)
Citation 543

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Earnings Management, Accruals

7.

Short Interests, Fundamental Analysis, and Stock Returns

Number of pages: 35 Posted: 24 Jul 1999
USC Marshall School of Business, 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 4,484 (3,655)
Citation 106

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Implied Equity Duration: A New Measure of Equity Security Risk

Number of pages: 67 Posted: 13 Jun 2004
Patricia Dechow, Richard G. Sloan and Mark T. Soliman
USC Marshall School of Business, University of Southern California - Leventhal School of Accounting and University of Southern California - Marshall School of Business
Downloads 2,114 (12,201)
Citation 7

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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 Dechow, Richard G. Sloan and Mark T. Soliman
USC Marshall School of Business, University of Southern California - Leventhal School of Accounting and University of Southern California - Marshall School of Business
Downloads 1,275 (26,533)
Citation 87

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Duration, risk, factors, premium, valuation, returns

Implied Equity Duration: A New Measure of Equity Security Risk

Posted: 13 Jun 2004
Mark T. Soliman, Patricia Dechow and Richard G. Sloan
University of Southern California - Marshall School of Business, USC Marshall School of Business and University of Southern California - Leventhal School of Accounting

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Duration, asset pricing, risk, financial statement analysis

9.

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 Dechow, Richard G. Sloan and Jenny Zha Giedt
USC Marshall School of Business, University of Southern California - Leventhal School of Accounting and George Washington University - School of Business
Downloads 3,268 (6,233)
Citation 7

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

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 Dechow, Linda A. Myers and Catherine Shakespeare
USC Marshall School of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business
Downloads 2,918 (7,338)
Citation 47

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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 Dechow, Linda A. Myers and Catherine Shakespeare
USC Marshall School of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

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

11.

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 Dechow, Scott A. Richardson and Richard G. Sloan
USC Marshall School of Business, London Business School and University of Southern California - Leventhal School of Accounting
Downloads 2,792 (7,965)
Citation 14

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Accruals, free cash flow, capital markets, earnings persistence

12.

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 Dechow, Amy P. Hutton and Richard G. Sloan
USC Marshall School of Business, Boston College - Carroll School of Management and University of Southern California - Leventhal School of Accounting
Downloads 2,350 (10,472)
Citation 47

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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 Dechow and Weili Ge
USC Marshall School of Business and University of Washington - Michael G. Foster School of Business
Downloads 2,331 (10,417)
Citation 46

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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 Dechow and Weili Ge
USC Marshall School of Business and University of Washington - Michael G. Foster School of Business

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

14.

Are Benchmark Beaters Doing Anything Wrong?

Number of pages: 48 Posted: 24 Apr 2000
Patricia Dechow, Scott A. Richardson and A. Irem Tuna
USC Marshall School of Business, London Business School and London Business School
Downloads 2,104 (12,551)
Citation 25

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Earnings management, accruals, benchmark

15.

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

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 19 May 2015 Last Revised: 04 Dec 2018
Jenny Chu, Patricia Dechow, Kai Wai Hui and Annika Yu Wang
University of Cambridge - Judge Business School, USC Marshall School of Business, University of Hong Kong and University of Houston - Bauer College of Business
Downloads 1,990 (13,679)
Citation 13

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

16.

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 Dechow, Alastair Lawrence and James Ryans
USC Marshall School of Business, London Business School and London Business School
Downloads 1,253 (27,710)
Citation 52

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

Implied Equity Duration: A Measure of Pandemic Shutdown Risk

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 10 Jun 2020 Last Revised: 13 Jan 2021
USC Marshall School of Business, U.S. Securities and Exchange Commission - Division of Economic and Risk Analysis, University of Southern California - Leventhal School of Accounting and University of Southern California - Marshall School of Business
Downloads 1,200 (29,128)
Citation 16

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Equity, Duration, Value investing, COVID-19, Book-to-market, Earnings-to-price, Pandemic

Implied Equity Duration: A Measure of Pandemic Shutdown Risk

Journal of Accounting Research, Volume 59, Issue 2 (2021)
Posted: 21 Mar 2021
USC Marshall School of Business, U.S. Securities and Exchange Commission - Division of Economic and Risk Analysis, University of Southern California - Leventhal School of Accounting and University of Southern California - Marshall School of Business

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equity; duration; value investing; COVID-19; book-to-market;earnings-to-price; pandemic

18.

Understanding the Determinants of Analyst Target Price Forecasts

Number of pages: 58 Posted: 23 Mar 2014 Last Revised: 07 Oct 2019
Patricia Dechow and Haifeng You
USC Marshall School of Business and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 832 (49,434)
Citation 2

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

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 Dechow, Estelle Sun and Annika Yu Wang
University of California, Berkeley - Haas School of Business, USC Marshall School of Business, Boston University - Questrom School of Business and University of Houston - Bauer College of Business
Downloads 824 (49,369)

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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 Dechow, Estelle Sun and Annika Yu Wang
University of California, Berkeley - Haas School of Business, USC Marshall School of Business, Boston University - Questrom School of Business and University of Houston - Bauer College of Business

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

20.

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

Number of pages: 50 Posted: 26 Jul 2015 Last Revised: 25 Aug 2019
Patricia Dechow, Richard G. Sloan and Jean (Jieyin) Zeng
USC Marshall School of Business, University of Southern California - Leventhal School of Accounting and National University of Singapore (NUS) - NUS Business School
Downloads 769 (54,937)

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accounting research, research impact, citation metrics

21.

Do Managers Time Securitization Transactions to Obtain Accounting Benefits?

Number of pages: 49 Posted: 08 Sep 2006
Patricia Dechow and Catherine Shakespeare
USC Marshall School of Business and University of Michigan - Stephen M. Ross School of Business
Downloads 762 (55,608)
Citation 26

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

22.

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

Singapore Management University School of Accountancy Research Paper No. 2020-112
Number of pages: 62 Posted: 10 Nov 2015 Last Revised: 13 Jul 2020
Patricia Dechow and Samuel T. Tan
USC Marshall School of Business and Singapore Management University
Downloads 654 (67,973)
Citation 7

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

23.

Understanding the Determinants of Analyst Target Price Implied Returns

Number of pages: 54 Posted: 08 Mar 2015 Last Revised: 03 Mar 2020
Patricia Dechow and Haifeng You
USC Marshall School of Business and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 629 (71,591)
Citation 15

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

24.

The effect of accrual heterogeneity on accrual quality inferences

Number of pages: 63 Posted: 02 Aug 2018 Last Revised: 10 Aug 2021
Patricia Dechow, Chad R. Larson and Robert J. Resutek
USC Marshall School of Business, University of Houston - Department of Accountancy & Taxation and University of Georgia - J.M. Tull School of Accounting
Downloads 608 (74,536)
Citation 3

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earnings quality, accruals, consistency, persistence, aggregation, disaggregation

25.

Analysts’ Motives for Rounding EPS Forecasts

Accounting Review, Forthcoming
Number of pages: 49 Posted: 12 Mar 2008 Last Revised: 14 Jul 2012
Patricia Dechow and Haifeng You
USC Marshall School of Business and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 592 (77,056)
Citation 14

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26.

Corporate Response to the Black Lives Matter Movement: Determinants of Speaking Out in Support of Social Causes

Number of pages: 67 Posted: 24 Oct 2021 Last Revised: 17 Apr 2023
AJ Chen, Patricia Dechow and Samuel T. Tan
University of Southern California - Marshall School of Business, USC Marshall School of Business and Singapore Management University
Downloads 476 (100,863)
Citation 2

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Black Lives Matter, diversity, equity, inclusion, Twitter, disclosure, directors, social networks, peers, competitors, stock returns, political, community, protests

27.

Understanding the Sustainability Reporting Landscape and Research Opportunities in Accounting

Number of pages: 31 Posted: 22 Mar 2023 Last Revised: 07 Jun 2023
Patricia Dechow
USC Marshall School of Business
Downloads 413 (119,113)

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Sustainability reporting, stakeholders, shareholders, ESG, earnings, financial materiality, double materiality, standard setters, externalities

28.

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 Dechow
University of California, Riverside (UCR) - School of Business Administration and USC Marshall School of Business
Downloads 397 (124,670)
Citation 6

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

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 Dechow, Alastair Lawrence and Mei Luo
USC Marshall School of Business, London Business School and Tsinghua University - School of Economics & Management
Downloads 239 (211,738)

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

Media Coverage of Mega-Sports Events and Investor Stock Categorization: An Examination of the Olympics

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 73 Posted: 02 Jul 2016 Last Revised: 05 Nov 2019
Patricia Dechow, Alastair Lawrence and Mei Luo
USC Marshall School of Business, London Business School and Tsinghua University - School of Economics & Management
Downloads 96 (450,931)

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Mega-sports events, media, Olympics, Olympic stocks, China, UK, Beijing, London, valuation, fundamentals, comovement, investor sentiment, investor recognition, common factor

30.

Media Attention and Stock Categorization: An Examination of Stocks Hyped to Benefit from the Olympics

Number of pages: 68 Posted: 08 Jul 2021 Last Revised: 08 Feb 2023
USC Marshall School of Business, London Business School, Tsinghua University - School of Economics & Management and University of Southern California
Downloads 264 (192,711)

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Sports events, media, Olympics, Olympic stocks, retail investors, valuation, fundamentals, comovement, categorization, investor sentiment, investor recognition, common factor, Stay-at-Home, Meme.

31.

Reference-Dependent Preferences: Evidence from Marathon Runners

NBER Working Paper No. w20343
Number of pages: 50 Posted: 04 Aug 2014 Last Revised: 01 Feb 2023
Eric J. Allen, Patricia Dechow, Devin G. Pope and George Wu
University of California, Riverside (UCR) - School of Business Administration, USC Marshall School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 204 (246,596)
Citation 64

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32.

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 Dechow, Alastair Lawrence and Mei Luo
USC Marshall School of Business, London Business School and Tsinghua University - School of Economics & Management
Downloads 170 (290,069)

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

33.

A Rating System to Evaluate Non-GAAP Exclusion Quality

Number of pages: 68 Posted: 10 Jul 2023 Last Revised: 20 Sep 2023
Patricia Dechow, Wei Ting Loh and Annika Yu Wang
USC Marshall School of Business, Singapore Management University - School of Accountancy and University of Houston - Bauer College of Business
Downloads 109 (410,098)

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Non-GAAP Reporting; Non-GAAP Exclusions; Special Items; Recurring Expenses.

34.

Gender Differences in Goal Setting and Task Performance: An Analysis of Marathon Runners

Number of pages: 46 Posted: 07 Jun 2022 Last Revised: 16 Jul 2023
Patricia Dechow and Eric J. Allen
USC Marshall School of Business and University of California, Riverside (UCR) - School of Business Administration
Downloads 29 (373,301)

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goal setting, reference points, gender, overconfidence, marathon

35.

Gender Differences in the Strategies Used for Task Completion: An Analysis of Marathon Runners

Number of pages: 50 Posted: 08 Mar 2020
Eric J. Allen and Patricia Dechow
University of California, Riverside (UCR) - School of Business Administration and USC Marshall School of Business
Downloads 95

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goal setting, reference points, gender, overconfidence, marathon

36.

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

Contemporary Accounting Research, Forthcoming
Posted: 21 May 2019
Jenny Chu, Patricia Dechow, Kai Wai Hui and Annika Yu Wang
University of Cambridge - Judge Business School, USC Marshall School of Business, University of Hong Kong and University of Houston - Bauer College of Business

Abstract:

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

37.

Stock Prices and Earnings: A History of Research

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

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38.

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 Dechow, Mark R. Huson and Richard G. Sloan
USC Marshall School of Business, University of Alberta - Department of Finance and Statistical Analysis and University of Southern California - Leventhal School of Accounting

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Compensation committee, Executive compensation, Restructuring charge

39.

The Relation between Earnings and Cash Flows

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

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Accruals, cash flows, earnings, correlations

40.

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

Posted: 22 Sep 2003
Patricia Dechow, Scott A. Richardson and A. Irem Tuna
USC Marshall School of Business, London Business School and London Business School

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accruals, earnings distribution, discretionary accruals, earnings management

41.

Detecting Earnings Management

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

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42.

Causes and Consequences of Aggressive Financial Reporting Policies

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

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43.

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

Posted: 28 Jun 1998
Patricia Dechow, Richard G. Sloan and Amy P. Hutton
USC Marshall School of Business, University of Southern California - Leventhal School of Accounting and Boston College - Carroll School of Management

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44.

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

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

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45.

Returns to Contrarian Investment: Tests of the Naive Expectations Hypotheses

Posted: 06 Jul 1995
Patricia Dechow and Richard G. Sloan
USC Marshall School of Business and University of Southern California - Leventhal School of Accounting

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46.

The Correlation Structure of Earnings Cash Flows and Accruals

Posted: 19 Jun 1995
Patricia Dechow, S.P. Kothari and Ross L. Watts
USC Marshall School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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47.

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

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

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