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/

SCHOLARLY PAPERS

19

DOWNLOADS
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Top 4,051

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9,609

CITATIONS
Rank 8,273

SSRN RANKINGS

Top 8,273

in Total Papers Citations

67

Scholarly Papers (19)

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 1,371 (13,206)
Citation 38

Abstract:

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

2.

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 1,036 (20,175)

Abstract:

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

3.

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 784 (30,181)
Citation 64

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Conservatism, Differential Timeliness, Losses, Scaling by Share Price

4.

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

9th Miami Behavioral Finance Conference 2018
Number of pages: 67 Posted: 15 Mar 2019 Last Revised: 29 May 2019
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 610 (42,521)

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Alternative Data; Satellite Imagery; Price Discovery; Information Asymmetry

5.

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 608 (42,611)
Citation 15

Abstract:

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

6.

Short-Sales Constraints and Aftermarket IPO Pricing

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 53 Posted: 05 Jun 2016 Last Revised: 15 Jun 2018
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 590 (44,305)
Citation 3

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Short-Sales Constraints, Divergence of Opinion, IPO Pricing, IPO Share Lockups

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 551 (48,363)
Citation 12

Abstract:

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

8.

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 533 (50,415)
Citation 19

Abstract:

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Conditional conservatism; asymmetric timeliness; differential timeliness; placebo tests

9.

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 525 (51,395)
Citation 7

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conditional conservatism, asymmetric timeliness, loss recognition, corporate financial reporting, valuation, construct validity, 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 438 (64,418)

Abstract:

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

11.

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 386 (75,148)
Citation 5

Abstract:

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conservatism, asymmetric timeliness, losses, scaling by share price

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 368 (79,189)

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accrual anomaly, earnings persistence, conditional conservatism, earnings fixation

13.

Stock Market Returns and GDP News

Number of pages: 40 Posted: 22 Aug 2014 Last Revised: 19 Jun 2019
Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Downloads 367 (79,417)

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

14.

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 354 (82,814)
Citation 3

Abstract:

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Conservatism, Differential Timeliness, Earnings

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
University of California, Berkeley - Haas School of Business, University of Southern California - Leventhal School of Accounting and George Washington University - School of Business
Downloads 346 (85,077)
Citation 8

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

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 315 (94,407)
Citation 2

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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 246 (122,700)
Citation 20

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

18.

On Smoothing and Asymmetric Timeliness: Implications for the Relation between Accruals and Cash Flows

Number of pages: 60 Posted: 05 Dec 2018 Last Revised: 20 Jun 2019
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 113 (240,601)

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Accruals, Cash Flows, Smoothing, Asymmetric Timeliness, Investment

19.

On the Origins of Forecast Walk-Downs

Number of pages: 50 Posted: 14 Aug 2018 Last Revised: 14 Nov 2018
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 68 (330,422)

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