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/

  • University of California, Berkeley - Haas School of Business

SCHOLARLY PAPERS

22

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SSRN CITATIONS
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Top 6,142

in Total Papers Citations

73

CROSSREF CITATIONS

133

Scholarly Papers (22)

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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 1,505 (13,708)
Citation 14

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

2.

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

9th Miami Behavioral Finance Conference 2018
Number of pages: 63 Posted: 15 Mar 2019 Last Revised: 05 Aug 2020
Zsolt Katona, Marcus Painter, Panos N. Patatoukas and Jean Zeng
University of California, Berkeley - Haas School of Business, Saint Louis University - Department of Finance, University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 1,419 (15,041)
Citation 1

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Alternative Data; Satellite Imagery; Price Discovery; Information Asymmetry

3.

Customer-Base Concentration: Implications for Audit Pricing and Quality

Journal of Management Accounting Research, Forthcoming
Number of pages: 51 Posted: 23 May 2014 Last Revised: 23 Jan 2018
Gopal V. Krishnan, Panos N. Patatoukas and Annika Yu Wang
Bentley University, University of California, Berkeley - Haas School of Business and University of Houston - Bauer College of Business
Downloads 1,151 (20,666)
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
University of California, Berkeley - Haas School of Business and Yale School of Management
Downloads 848 (32,162)
Citation 10

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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: 11 Aug 2020
Panos N. Patatoukas, Richard G. Sloan and Annika Yu Wang
University of California, Berkeley - Haas School of Business, University of Southern California - Leventhal School of Accounting and University of Houston - Bauer College of Business
Downloads 698 (41,902)
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 University of California, Berkeley - Haas School of Business
Downloads 640 (47,133)
Citation 8

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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 University of California, Berkeley - Haas School of Business
Downloads 606 (50,588)
Citation 8

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

8.

Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence

Accounting Review, Forthcoming
Number of pages: 50 Posted: 07 Jun 2015 Last Revised: 03 Jun 2017
Sunil Dutta and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 578 (53,746)
Citation 6

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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
University of California, Berkeley - Haas School of Business and Yale School of Management
Downloads 557 (56,259)
Citation 16

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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 University of California, Berkeley - Haas School of Business
Downloads 480 (67,897)
Citation 2

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

11.

Stock Market Returns and GDP News

Number of pages: 44 Posted: 22 Aug 2014 Last Revised: 03 Sep 2019
Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Downloads 436 (76,181)

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GDP Growth; Stock Market Returns; Macro Accounting

12.

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 404 (83,349)

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accrual anomaly, earnings persistence, conditional conservatism, earnings fixation

13.

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 388 (87,308)
Citation 8

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conservatism, asymmetric timeliness, losses, scaling by share price

14.

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 Southern California - Leventhal School of Accounting and George Washington University - School of Business
Downloads 364 (93,995)
Citation 4

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

15.

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 363 (94,258)
Citation 4

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Conservatism, Differential Timeliness, Earnings

16.

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 Colorado at Boulder - Department of Accounting and University of California, Berkeley - Haas School of Business
Downloads 335 (103,316)

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

17.

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 258 (136,438)
Citation 5

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

18.

Synthetic Governance

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: 46 Posted: 19 Aug 2020 Last Revised: 21 Aug 2020
Byung Hyun Ahn, Jill E. Fisch, Panos N. Patatoukas and Steven Davidoff Solomon
University of California, Berkeley - Haas School of Business, University of Pennsylvania Law School - Institute for Law and Economics, European Corporate Governance Institute, University of California, Berkeley - Haas School of Business and University of California, Berkeley - School of Law
Downloads 231 (151,911)

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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

19.

Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

Number of pages: 60 Posted: 05 Dec 2018 Last Revised: 08 Jun 2020
Sunil Dutta, Panos N. Patatoukas and Annika Yu Wang
University of California, Berkeley - Haas School of Business, University of California, Berkeley - Haas School of Business and University of Houston - Bauer College of Business
Downloads 231 (151,911)

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

20.

The Blockchain Evolution and Revolution of Accounting

Number of pages: 21 Posted: 07 Oct 2020
Kimberlyn George and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 145 (229,674)

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

21.

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

Number of pages: 49 Posted: 14 Aug 2018 Last Revised: 20 Oct 2020
Panos N. Patatoukas, Ari Yezegel and Jean Zeng
University of California, Berkeley - Haas School of Business, Bentley University - Department of Accountancy and University of California, Berkeley - Haas School of Business
Downloads 120 (265,987)

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

22.

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

Number of pages: 59
Byung Hyun Ahn and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 2

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stock indexing, information arbitrage, price discovery, Russell reconstitution