Ilia D. Dichev

Emory University - Department of Accounting

Professor of Accounting

1300 Clifton Road

Atlanta, GA 30322-2722

United States

  • Emory University - Department of Accounting

SCHOLARLY PAPERS

31

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1,044

CROSSREF CITATIONS

79

Scholarly Papers (31)

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1.

Earnings Quality: Evidence from the Field

Downloads 9,511 ( 1,050)

Earnings Quality: Evidence from the Field

Number of pages: 73 Posted: 10 Jul 2012 Last Revised: 21 Feb 2014
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 9,511 (1,042)
Citation 98

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earnings quality, FASB, CFO, survey, earnings management

Earnings Quality: Evidence from the Field

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 07 Jun 2013 Last Revised: 05 Dec 2013
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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earnings quality, FASB, sustainable earnings, earnings management

2.

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 8,960 (1,152)
Citation 214

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Quality; Accruals; Earnings; Persistence; Estimation; Errors

3.

Lunar Cycle Effects in Stock Returns

Number of pages: 48 Posted: 04 Sep 2001
Ilia D. Dichev and Troy D. Janes
Emory University - Department of Accounting and Purdue University
Downloads 6,509 (2,008)
Citation 24

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Lunar cycle, stock returns, investor behavior

4.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming
Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,541 (5,694)
Citation 8

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Earnings management, Earnings misrepresentation, Smooth earnings, Accruals, GAAP, Low-balling, Cookie jar reserves, Sustainable earnings, predictable earnings, real earnings management

5.

What are Stock Investors' Actual Historical Returns? Evidence from Dollar-Weighted Returns

Number of pages: 36 Posted: 10 May 2004
Ilia D. Dichev
Emory University - Department of Accounting
Downloads 3,343 (6,273)
Citation 36

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Stock returns, capital flows, dollar-weighting

6.

Higher Risk, Lower Returns: What Hedge Fund Investors Really Earn

Downloads 3,080 ( 7,141)
Citation 30

Higher Risk, Lower Returns: What Hedge Fund Investors Really Earn

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 43 Posted: 05 Mar 2009 Last Revised: 29 Aug 2010
Ilia D. Dichev and Gwen Yu
Emory University - Department of Accounting and University of Michigan
Downloads 2,790 (8,140)

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Hedge fund, Investor capital flows, Dollar-weighting

Higher Risk, Lower Returns: What Hedge Fund Investors Really Earn

Number of pages: 43 Posted: 24 Jul 2009 Last Revised: 31 Aug 2010
Ilia D. Dichev and Gwen Yu
Emory University - Department of Accounting and University of Michigan
Downloads 290 (180,271)
Citation 15

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Hedge fund, Investor capital flows, Dollar-weighting

7.

A Guide to Earnings Quality

Number of pages: 23 Posted: 31 Oct 2013
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,019 (7,367)
Citation 3

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Earnings management, earnings misrepresentation, real earnings management, earnings fraud, earnings overstatement, earnings distortion, earnings quality, one-time items, sustainable earnings, persistent earnings, accruals, real earnings management, earnings red flags, corporate governance

8.

Large-Sample Evidence on the Debt Covenant Hypothesis

Number of pages: 54 Posted: 03 Jul 2001
Ilia D. Dichev and Douglas J. Skinner
Emory University - Department of Accounting and The University of Chicago - Booth School of Business
Downloads 2,147 (12,610)
Citation 136

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Debt covenants; Violations; Dealscan

9.

The Long-Run Stock Returns Following Bond Ratings Changes

Downloads 2,121 (12,871)
Citation 22

The Long-Run Stock Returns Following Bond Ratings Changes

Number of pages: 43 Posted: 13 Nov 1998
Ilia D. Dichev and Joseph D. Piotroski
Emory University - Department of Accounting and Stanford Graduate School of Business
Downloads 2,121 (12,619)
Citation 22

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The Long-Run Stock Returns Following Bond Ratings Changes

Posted: 03 Oct 2000
Ilia D. Dichev and Joseph D. Piotroski
Emory University - Department of Accounting and Stanford Graduate School of Business

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10.

Earnings Volatility and Earnings Predictability

Journal of Accounting and Economics, Forthcoming
Number of pages: 57 Posted: 30 Aug 2006 Last Revised: 22 Feb 2012
Ilia D. Dichev and Vicki Wei Tang
Emory University - Department of Accounting and Georgetown University - Department of Accounting and Business Law
Downloads 1,920 (15,078)
Citation 79

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earnings volatility, earnings predictability

11.

On the Balance-Sheet Based Model of Financial Reporting

Number of pages: 36 Posted: 26 Aug 2007
Ilia D. Dichev
Emory University - Department of Accounting
Downloads 1,878 (15,592)
Citation 16

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financial reporting, conceptual framework, FASB

12.

The Dark Side of Trading

Downloads 1,488 (22,317)
Citation 11

The Dark Side of Trading

Emory Law and Economics Research Paper No. 11-95, Emory Public Law Research Paper No. 11-143, AFA 2012 Chicago Meetings Paper
Number of pages: 54 Posted: 04 Feb 2011
Ilia D. Dichev, Kelly Huang and Dexin Zhou
Emory University - Department of Accounting, Florida International University and City University of New York, Baruch College - Zicklin School of Business - Department of Economics and Finance
Downloads 1,243 (28,663)
Citation 8

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Trading, Volume, Volatility

The Dark Side of Trading

Number of pages: 44 Posted: 04 Jan 2012
Ilia D. Dichev, Kelly Huang and Dexin Zhou
Emory University - Department of Accounting, Florida International University and City University of New York, Baruch College - Zicklin School of Business - Department of Economics and Finance
Downloads 245 (213,803)
Citation 2

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volume, trading, volatility

13.

Measuring Value-Relevance in Accounting-Based Variables Without Reference to Market Prices

Number of pages: 37 Posted: 01 Jun 1998
Ilia D. Dichev
Emory University - Department of Accounting
Downloads 1,404 (24,335)
Citation 4

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14.

The Role and Characteristics of Accounting-Based Performance Pricing in Private Debt Contracts

Number of pages: 41 Posted: 15 Aug 2002
Ilia D. Dichev, Anne Beatty and Joseph Weber
Emory University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,326 (26,453)
Citation 12

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performance pricing, bank debt, accounting ratios, debt/EBITDA

15.

The Volatility of Stock Investor Returns

Downloads 1,155 (32,424)
Citation 1

The Volatility of Stock Investor Returns

Number of pages: 44 Posted: 03 Sep 2020 Last Revised: 15 May 2021
Ilia D. Dichev and Xin Zheng
Emory University - Department of Accounting and University of British Columbia
Downloads 1,091 (34,625)
Citation 1

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Investor Returns, Dollar-weighted Returns, Return Volatility, Stock Returns

The Volatility of Stock Investor Returns

Number of pages: 44 Posted: 16 May 2022
Ilia D. Dichev and Xin Zheng
Emory University - Department of Accounting and University of British Columbia
Downloads 64 (595,809)

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Stock returns, volatility, investor returns

16.

Matching and the Properties of Accounting Earnings Over the Last 40 Years

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 49 Posted: 30 Aug 2006
Ilia D. Dichev and Vicki Wei Tang
Emory University - Department of Accounting and Georgetown University - Department of Accounting and Business Law
Downloads 696 (65,103)
Citation 4

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matching, earnings properties

17.

The Performance of Long-Run Stock Returns Following Issues of Public and Private Debt

Number of pages: 32 Posted: 11 Aug 1998
Ilia D. Dichev and Joseph D. Piotroski
Emory University - Department of Accounting and Stanford Graduate School of Business
Downloads 691 (65,698)
Citation 4

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18.

The Benefits of Transaction-Level Data: The Case of Nielsen Scanner Data

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 65 Posted: 08 Jan 2021 Last Revised: 28 Mar 2022
Ilia D. Dichev and Jingyi Qian
Emory University - Department of Accounting and University of Maryland
Downloads 684 (66,601)
Citation 8

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Transactional data, Consumer purchase, Equity valuation, Market efficiency

19.

Growth and Accounting Choice

Downloads 635 (73,240)
Citation 2

Growth and Accounting Choice

Number of pages: 47 Posted: 31 Aug 2006
Ilia D. Dichev and Feng Li
Emory University - Department of Accounting and Shanghai Advanced Institute of Finance, Shanghai Jiaotong University
Downloads 635 (72,297)
Citation 2

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Growth, accounting choice

Growth and Accounting Choice

Australian Journal of Management, Vol. 38, No. 2, 2013
Posted: 30 Jul 2013
Ilia D. Dichev and Feng Li
Emory University - Department of Accounting and Shanghai Advanced Institute of Finance, Shanghai Jiaotong University

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Accounting choice, aggressiveness, growth

20.

50 years of Capital Markets Research in Accounting: Achievements So Far and Opportunities Ahead

Number of pages: 19 Posted: 16 Jul 2020 Last Revised: 03 Aug 2020
Ilia D. Dichev
Emory University - Department of Accounting
Downloads 569 (83,874)
Citation 3

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capital markets, review

21.

Accrual Duration

Number of pages: 53 Posted: 29 Sep 2017 Last Revised: 02 Aug 2023
Ilia D. Dichev and Edward Owens
Emory University - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 471 (105,789)

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accrual duration; total accruals; discretionary accruals; earnings persistence; AAERs; earnings distribution

22.

On the Conceptual Foundations of Financial Reporting

Number of pages: 27 Posted: 16 Oct 2015
Ilia D. Dichev
Emory University - Department of Accounting
Downloads 444 (113,411)
Citation 7

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standard setting, assets, income

23.

You Have a Point – But a Point Is Not Enough: The Case for Distributional Forecasts of Earnings

Number of pages: 60 Posted: 27 Aug 2023 Last Revised: 27 Nov 2023
Ilia D. Dichev, Xinyi Huang, Donald Lee, Donald Lee and Jianxin (Donny) Zhao
Emory University - Department of Accounting, Emory University - Goizueta Business School, Emory University - Goizueta Business SchoolEmory University - Dept of Biostatistics & Bioinformatics and Emory University
Downloads 345 (150,852)

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Earnings distribution, Statistical machine learning, Analyst forecasts, Stock returns

24.

Quality Earnings: Insights from Comparing GAAP to NIPA Earnings

Number of pages: 42 Posted: 20 Sep 2013
Ilia D. Dichev
Emory University - Department of Accounting
Downloads 322 (162,443)
Citation 3

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GAAP earnings, NIPA earnings, quality earnings

25.

Re-Orienting the Statement of Cash Flows around Cash Flows to Equity Holders

Number of pages: 17 Posted: 22 Sep 2017
Ilia D. Dichev
Emory University - Department of Accounting
Downloads 195 (265,902)
Citation 1

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Statement of Cash Flows, Cash Flows to Equity Holders

26.

Matching and the Changing Properties of Accounting Earnings Over the Last 40 Years

Accounting Review, Forthcoming
Posted: 28 May 2008
Ilia D. Dichev and Vicki Wei Tang
Emory University - Department of Accounting and Georgetown University - Department of Accounting and Business Law

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matching principle, fair-value accounting, earnings properties

27.

How Good are Business School Rankings?

Posted: 26 Feb 1999
Ilia D. Dichev
Emory University - Department of Accounting

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28.

Earnings, Adaptation, and Equity Value

Posted: 30 Apr 1998
David Burgstahler and Ilia D. Dichev
University of Washington and Emory University - Department of Accounting

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29.

Earnings Management to Avoid Losses and Earnings Decreases

Posted: 25 Feb 1998
David Burgstahler and Ilia D. Dichev
University of Washington and Emory University - Department of Accounting

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30.

Earnings Management to Avoid Earnings Decreases and Losses

Journal of Accounting and Economics, Vol. 24, No. 1, 1997
Posted: 17 Sep 1997
David Burgstahler and Ilia D. Dichev
University of Washington and Emory University - Department of Accounting

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31.

Is the Risk of Bankruptcy a Systematic Risk?

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Is the Risk of Bankruptcy a Systematic Risk?

Posted: 19 Aug 1996
Ilia D. Dichev
Emory University - Department of Accounting

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Is the Risk of Bankruptcy a Systematic Risk?

Posted: 03 Aug 1998
Ilia D. Dichev
Emory University - Department of Accounting

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