Panos N. Patatoukas

Berkeley Haas

Associate Professor with Tenure| L.H. Penney Chair in Accounting

545 Student Services Building, #1900

2220 Piedmont Avenue

Berkeley, CA 94720

United States

http://https://sites.google.com/berkeley.edu/panos

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 3,770

SSRN RANKINGS

Top 3,770

in Total Papers Downloads

15,560

SSRN CITATIONS
Rank 5,769

SSRN RANKINGS

Top 5,769

in Total Papers Citations

97

CROSSREF CITATIONS

131

Scholarly Papers (25)

1.

On the Capital Market Consequences of Big Data: Evidence from Outer Space

9th Miami Behavioral Finance Conference 2018
Number of pages: 56 Posted: 15 Mar 2019 Last Revised: 07 Nov 2022
Zsolt Katona, Marcus Painter, Panos N. Patatoukas and Jean Zeng
University of California, Berkeley - Haas School of Business, Saint Louis University - Department of Finance, Berkeley Haas and NUS Business School, National University of Singapore
Downloads 2,820 (7,098)
Citation 2

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Alternative Data; Satellite Imagery; Price Discovery; Information Asymmetry; Individual Trading

2.

Customer-Base Concentration: Implications for Firm Performance and Capital Markets

The Accounting Review, March 2012
Number of pages: 49 Posted: 29 Aug 2010 Last Revised: 11 Apr 2014
Panos N. Patatoukas
Berkeley Haas
Downloads 1,758 (15,060)
Citation 19

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Customer-Base Concentration, Supply-Chain Collaboration, DuPont Analysis, Market Efficiency

3.

Customer-Base Concentration: Implications for Audit Pricing and Quality

Journal of Management Accounting Research, Spring 2019
Number of pages: 51 Posted: 23 May 2014 Last Revised: 08 Nov 2021
Gopal V. Krishnan, Panos N. Patatoukas and Annika Yu Wang
Bentley University, Berkeley Haas and University of Houston - Bauer College of Business
Downloads 1,266 (24,698)
Citation 2

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customer-base concentration; audit fees; audit quality; accounting restatements

4.

More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism

The Accounting Review, September 2011
Number of pages: 46 Posted: 26 May 2010 Last Revised: 11 Apr 2014
Panos N. Patatoukas and Jacob K. Thomas
Berkeley Haas and Yale School of Management
Downloads 940 (37,952)
Citation 14

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Conservatism, Differential Timeliness, Losses, Scaling by Share Price

5.

Valuation Uncertainty and Short-Sales Constraints: Evidence from the IPO Aftermarket

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 62 Posted: 05 Jun 2016 Last Revised: 06 Aug 2022
Panos N. Patatoukas, Richard G. Sloan and Annika Yu Wang
Berkeley Haas, University of Southern California - Leventhal School of Accounting and University of Houston - Bauer College of Business
Downloads 830 (44,984)
Citation 3

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Short-Sales Constraints, Valuation Uncertainty, IPO Pricing, Equity Mispricing

6.

Accounting Earnings and Gross Domestic Product

Journal of Accounting and Economics, February 2014
Number of pages: 36 Posted: 11 Jun 2013 Last Revised: 11 Apr 2014
Yaniv Konchitchki and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and Berkeley Haas
Downloads 720 (54,450)
Citation 14

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Accounting Earnings, Corporate Profits, Gross Domestic Product (GDP)

7.

Taking the Pulse of the Real Economy Using Financial Statement Analysis: Implications for Macro Forecasting and Stock Valuation

The Accounting Review, March 2014
Number of pages: 45 Posted: 11 Dec 2013 Last Revised: 11 Apr 2014
Yaniv Konchitchki and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and Berkeley Haas
Downloads 697 (56,871)
Citation 9

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Accounting, Financial Statement Analysis, Macro Forecasting, Stock Valuation, Macroeconomics

8.

Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence

The Accounting Review, July 2017
Number of pages: 50 Posted: 07 Jun 2015 Last Revised: 08 Nov 2021
Sunil Dutta and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and Berkeley Haas
Downloads 663 (60,731)
Citation 7

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conditional conservatism, asymmetric timeliness, loss recognition, corporate financial reporting, valuation, construct validity, placebo tests

9.

Placebo Tests of Conditional Conservatism

The Accounting Review, March 2016
Number of pages: 48 Posted: 23 Apr 2015 Last Revised: 27 Jun 2016
Panos N. Patatoukas and Jacob K. Thomas
Berkeley Haas and Yale School of Management
Downloads 605 (68,321)
Citation 19

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Conditional conservatism; asymmetric timeliness; differential timeliness; placebo tests

10.

Customer-Base Concentration and Inventory Efficiencies: Evidence from the Manufacturing Sector

Production and Operations Management Journal, February 2016
Number of pages: 38 Posted: 11 Apr 2014 Last Revised: 27 Jun 2016
B. Korcan Ak and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and Berkeley Haas
Downloads 527 (81,179)
Citation 4

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Customer-base concentration; inventory efficiencies; inventory write-downs; firm valuation

11.

The Blockchain Evolution and Revolution of Accounting

Information for Efficient Decision Making: Big Data, Blockchain and Relevance
Number of pages: 21 Posted: 07 Oct 2020 Last Revised: 08 Nov 2021
Kimberlyn George and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and Berkeley Haas
Downloads 516 (83,365)
Citation 1

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Blockchain, Cryptosassets, Triple-Entry Accounting, Real-Time Reporting, Open Book Accounting, Smart Contracts

12.

Stock Market Returns and GDP News

Journal of Accounting, Auditing, and Finance
Number of pages: 44 Posted: 22 Aug 2014 Last Revised: 08 Nov 2021
Panos N. Patatoukas
Berkeley Haas
Downloads 496 (87,490)

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GDP Growth; Stock Market Returns; Macro Accounting

13.

Asymmetrically Timely Loss Recognition and the Accrual Anomaly

Abacus, March 2016
Number of pages: 18 Posted: 02 Sep 2015 Last Revised: 27 Jun 2016
Panos N. Patatoukas
Berkeley Haas
Downloads 435 (102,196)

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accrual anomaly, earnings persistence, conditional conservatism, earnings fixation

14.

Evidence of Conditional Conservatism: Fact or Artifact?

Number of pages: 42 Posted: 25 Oct 2009
Panos N. Patatoukas and Jacob K. Thomas
Berkeley Haas and Yale School of Management
Downloads 417 (107,622)
Citation 8

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conservatism, asymmetric timeliness, losses, scaling by share price

15.

On the Pricing of Mandatory DCF Disclosures: Evidence from Oil and Gas Royalty Trusts

The Accounting Review, November 2016
Number of pages: 59 Posted: 07 Jan 2014 Last Revised: 28 Nov 2015
Panos N. Patatoukas, Richard G. Sloan and Jenny Zha Giedt
Berkeley Haas, University of Southern California - Leventhal School of Accounting and George Washington University - School of Business
Downloads 415 (107,947)
Citation 4

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Royalty Trusts; ASC 932; Cash Flow Forecasts; DCF Valuation; Media Coverage; Information Dissemination

16.

Comment On 'On Estimating Conditional Conservatism' by Ball, Kothari, and Nikolaev

Number of pages: 37 Posted: 05 Sep 2011
Panos N. Patatoukas and Jacob K. Thomas
Berkeley Haas and Yale School of Management
Downloads 384 (117,965)
Citation 4

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Conservatism, Differential Timeliness, Earnings

17.

Synthetic Governance

Columbia Business Law Review, Vol. 2021, p. 476, U of Penn, Inst for Law & Econ Research Paper No. 20-41, European Corporate Governance Institute – Finance Working Paper No. 693/2020
Number of pages: 50 Posted: 19 Aug 2020 Last Revised: 22 Sep 2021
University of California, Berkeley - Haas School of Business, University of Pennsylvania Carey Law School, Berkeley Haas and University of California, Berkeley - School of Law
Downloads 381 (119,005)

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Law and economics, corporate governance, capital markets, securities regulation, mutual funds, dual-class stock, shareholder voting, investment choices, asset management, index funds, split board chair and CEO

18.

From Micro to Macro: Does Conditional Conservatism Aggregate Up in the National Income and Product Accounts?

Number of pages: 56 Posted: 11 Jun 2015 Last Revised: 06 Aug 2022
Henry Laurion and Panos N. Patatoukas
University of Colorado at Boulder - Department of Accounting and Berkeley Haas
Downloads 379 (119,724)
Citation 1

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NIPA corporate profits; conditional conservatism; construct validity; placebo tests

19.

Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

Journal of Accounting, Auditing, and Finance
Number of pages: 39 Posted: 05 Dec 2018 Last Revised: 08 Nov 2021
Sunil Dutta, Panos N. Patatoukas and Annika Yu Wang
University of California, Berkeley - Haas School of Business, Berkeley Haas and University of Houston - Bauer College of Business
Downloads 341 (135,115)

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Accruals, Cash Flows, Smoothing, Asymmetric Timeliness, Investment, Working Capital

20.

Detecting News in Aggregate Accounting Earnings: Implications for Stock Market Valuation

Review of Accounting Studies, March 2014
Number of pages: 45 Posted: 13 Mar 2013 Last Revised: 11 Apr 2014
Panos N. Patatoukas
Berkeley Haas
Downloads 275 (168,818)
Citation 5

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Accounting earnings, Aggregate economy, Cash flow news, Discount rate news, Stock market valuation

21.

Identifying the Effect of Stock Indexing: Impetus or Impediment to Arbitrage and Price Discovery?

Journal of Financial and Quantitative Analysis (JFQA)
Number of pages: 59 Posted: 26 Feb 2021 Last Revised: 08 Nov 2021
Byung Hyun Ahn and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and Berkeley Haas
Downloads 189 (241,185)

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Stock Indexing, Information Arbitrage, Price Discovery, Russell Reconstitution

22.

The Jobs Act Did Not Raise IPO Underpricing

Critical Finance Review
Number of pages: 54 Posted: 29 Jun 2021 Last Revised: 08 Nov 2021
Omri Even-Tov, Panos N. Patatoukas and Young S. Yoon
Haas School of Business - UC Berkeley, Berkeley Haas and University of California, Berkeley - Haas School of Business
Downloads 178 (255,380)

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JOBS Act, Emerging Growth Companies, IPO Pricing

23.

On the Origins of Forecast Walk-Downs: A Macro-to-Micro Perspective

Journal of Accounting, Auditing, and Finance
Number of pages: 49 Posted: 14 Aug 2018 Last Revised: 05 Apr 2021
Panos N. Patatoukas, Ari Yezegel and Jean Zeng
Berkeley Haas, Bentley University - Department of Accountancy and NUS Business School, National University of Singapore
Downloads 167 (268,688)

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forecast walk-downs, macro forecasters, sell-side analysts

24.

Identifying Corporate Governance Effects:The Case of Universal Demand Laws

Number of pages: 49 Posted: 27 Jul 2022 Last Revised: 07 Nov 2022
Byung Hyun Ahn, Panos N. Patatoukas and Steven Davidoff Solomon
University of California, Berkeley - Haas School of Business, Berkeley Haas and University of California, Berkeley - School of Law
Downloads 114 (361,376)

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Universal Demand Laws, Corporate Governance, E-Index, ISS Database

25.

The Real-Time Macro Content of Corporate Financial Reports: A Dynamic Factor Model Approach

Journal of Monetary Economics, Vol. 118, 2021
Number of pages: 58 Posted: 07 Jul 2022
Ahmed M. Abdalla, Jose M. Carabias and Panos N. Patatoukas
Monash University - Department of Accounting, London School of Economics & Political Science (LSE) - London School of Economics and Berkeley Haas
Downloads 47 (590,296)

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Corporate Financial Reports; Nowcasting; Forecasting; Macro Accounting.