Ilia D. Dichev

Emory University - Department of Accounting

Professor of Accounting

1300 Clifton Road

Atlanta, GA 30322-2722

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 314

SSRN RANKINGS

Top 314

in Total Papers Downloads

40,542

CITATIONS
Rank 566

SSRN RANKINGS

Top 566

in Total Papers Citations

862

Scholarly Papers (25)

1.

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 California, Berkeley - Accounting Group
Downloads 7,076 (511)
Citation 401

Abstract:

Quality; Accruals; Earnings; Persistence; Estimation; Errors

2.
Downloads 6,605 ( 634)
Citation 14

Earnings Quality: Evidence from the Field

Number of pages: 73 Posted: 10 Jul 2012 Last Revised: 21 Feb 2014
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 6,605 (626)
Citation 14

Abstract:

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
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School

Abstract:

earnings quality, FASB, sustainable earnings, earnings management

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 4,212 (1,229)
Citation 21

Abstract:

Lunar cycle, stock returns, investor behavior

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 Harvard Business School
Downloads 2,435 (3,606)
Citation 8

Abstract:

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 Harvard Business School
Downloads 226 (106,155)
Citation 8

Abstract:

Hedge fund, Investor capital flows, Dollar-weighting

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 2,251 (3,463)
Citation 20

Abstract:

Stock returns, capital flows, dollar-weighting

6.
Downloads 1,882 ( 5,758)
Citation 107

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 1,882 (5,638)
Citation 107

Abstract:

The Long-run Stock Returns Following Bond Ratings Changes

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

Abstract:

7.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming
Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 1,848 (3,247)

Abstract:

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

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 1,772 (6,081)
Citation 183

Abstract:

Debt covenants; Violations; Dealscan

9.

A Guide to Earnings Quality

Number of pages: 23 Posted: 31 Oct 2013
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 1,541 (4,892)

Abstract:

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

10.
Downloads 1,257 ( 11,440)
Citation 6

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, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Downloads 1,077 (14,200)
Citation 6

Abstract:

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, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Downloads 180 (132,467)
Citation 6

Abstract:

volume, trading, volatility

11.

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 - Robert Emmett McDonough School of Business
Downloads 1,231 (10,392)
Citation 38

Abstract:

earnings volatility, earnings predictability

12.

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 1,162 (12,589)
Citation 1

Abstract:

13.

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 1,030 (11,827)
Citation 16

Abstract:

financial reporting, conceptual framework, FASB

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 971 (14,997)
Citation 14

Abstract:

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

15.

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 618 (31,387)
Citation 14

Abstract:

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 - Robert Emmett McDonough School of Business
Downloads 565 (34,040)
Citation 19

Abstract:

matching, earnings properties

17.
Downloads 563 ( 36,676)

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 563 (36,136)

Abstract:

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

Abstract:

Accounting choice, aggressiveness, growth

18.

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 193 (107,456)

Abstract:

GAAP earnings, NIPA earnings, quality earnings

19.

On the Conceptual Foundations of Financial Reporting

Number of pages: 27 Posted: 16 Oct 2015
Ilia D. Dichev
Emory University - Department of Accounting
Downloads 0 (98,115)

Abstract:

standard setting, assets, income

20.

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 - Robert Emmett McDonough School of Business

Abstract:

matching principle, fair-value accounting, earnings properties

21.

How Good Are Business School Rankings?

Journal of Business, Vol. 72, No. 2, April 1999
Posted: 26 Feb 1999
Ilia D. Dichev
Emory University - Department of Accounting

Abstract:

22.

Earnings, Adaptation, and Equity Value

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

Abstract:

23.

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

Abstract:

24.

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

Abstract:

Is the Risk of Bankruptcy a Systematic Risk?

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

Abstract:

Is the Risk of Bankruptcy a Systematic Risk?

Journal of Finance, Vol 53, June 1998
Posted: 03 Aug 1998
Ilia D. Dichev
Emory University - Department of Accounting

Abstract: