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

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15,560

SSRN CITATIONS
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Top 5,769

in Total Papers Citations

97

CROSSREF CITATIONS

131

Scholarly Papers (25)

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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
Byung Hyun Ahn, Jill E. Fisch, Panos N. Patatoukas and Steven Davidoff Solomon
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.