Panos N. Patatoukas

University of California, Berkeley - Haas School of Business

Associate Professor with Tenure

545 Student Services Building, #1900

2220 Piedmont Avenue

Berkeley, CA 94720

United States

http://sites.google.com/site/panossom/

View CV
SCHOLARLY PAPERS

16

DOWNLOADS
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7,002

CITATIONS
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SSRN RANKINGS

Top 10,368

in Total Papers Citations

41

Scholarly Papers (16)

1.

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
University of California, Berkeley - Haas School of Business
Downloads 818 (14,923)
Citation 9

Abstract:

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

2.

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
University of California, Berkeley - Haas School of Business and Yale School of Management
Downloads 635 (27,442)
Citation 23

Abstract:

Conservatism, Differential Timeliness, Losses, Scaling by Share Price

3.

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 University of California, Berkeley - Haas School of Business
Downloads 432 (41,755)
Citation 1

Abstract:

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

4.

Evidence of Conditional Conservatism: Fact or Artifact?

Number of pages: 42 Posted: 25 Oct 2009
Panos N. Patatoukas and Jacob K. Thomas
University of California, Berkeley - Haas School of Business and Yale School of Management
Downloads 348 (64,597)
Citation 5

Abstract:

conservatism, asymmetric timeliness, losses, scaling by share price

5.

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
University of California, Berkeley - Haas School of Business and Yale School of Management
Downloads 317 (71,108)
Citation 1

Abstract:

Conservatism, Differential Timeliness, Earnings

6.

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
University of California, Berkeley - Haas School of Business and Yale School of Management
Downloads 309 (49,525)
Citation 1

Abstract:

Conditional conservatism; asymmetric timeliness; differential timeliness; placebo tests

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 University of California, Berkeley - Haas School of Business
Downloads 288 (56,412)

Abstract:

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

8.

Customer-Base Concentration: Implications for Audit Pricing and Quality

Number of pages: 39 Posted: 23 May 2014 Last Revised: 03 Apr 2017
Gopal V. Krishnan, Panos N. Patatoukas and Annika Yu Wang
Bentley University, University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 249 (28,830)

Abstract:

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

9.

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 University of California, Berkeley - Haas School of Business
Downloads 242 (65,016)

Abstract:

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

10.

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
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Accounting Group and George Washington University - School of Business
Downloads 235 (79,482)

Abstract:

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

11.

Dissecting the Association between Stock Returns and GDP Growth Forecast Surprises: An Implied Cost of Capital Approach

Number of pages: 47 Posted: 22 Aug 2014 Last Revised: 25 May 2017
Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Downloads 164 (90,009)

Abstract:

GDP growth; stock returns; implied cost of capital; valuation

12.

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
University of California, Berkeley - Haas School of Business
Downloads 160 (117,770)
Citation 1

Abstract:

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

13.

Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence

Accounting Review, Forthcoming
Number of pages: 50 Posted: 07 Jun 2015 Last Revised: 08 Oct 2016
Sunil Dutta and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 128 (59,208)

Abstract:

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

14.

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: 17 Sep 2016
Henry Laurion and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 74 (103,553)

Abstract:

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

15.

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
University of California, Berkeley - Haas School of Business
Downloads 69 (79,482)

Abstract:

accrual anomaly, earnings persistence, conditional conservatism, earnings fixation

16.

Short-Sales Constraints and Aftermarket IPO Pricing

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 65 Posted: 05 Jun 2016 Last Revised: 27 Oct 2016
Panos N. Patatoukas, Richard G. Sloan and Annika Yu Wang
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Accounting Group and University of California, Berkeley - Haas School of Business
Downloads 0 (75,699)

Abstract:

divergence of opinions; short-sales constraints; IPO pricing; IPO share lockups