Patricia Dechow

29 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0002-4072-173X

Marshall School of Business, Leventhal School of Accounting, University of Southern California, 3660 Trousdale Parkway, Los Angeles, CA, 90089, USA

Publications

• A rating system to evaluate non-GAAP exclusion quality — Review of Accounting Studies 2025
• Media Attention and Event-Based Grouping of Stocks: An Examination of Stocks Hyped by Media Outlets as Benefiting from the Olympics — Management Science 2024
• Understanding the Sustainability Reporting Landscape and Research Opportunities in Accounting — The Accounting Review 2023
• The Effect of Accrual Heterogeneity on Accrual Quality Inferences — The Accounting Review 2022
• Implied Equity Duration: A Measure of Pandemic Shutdown Risk — Journal of Accounting Research 2021
• Understanding the Determinants of Analyst Target Price Implied Returns — The Accounting Review 2020
• Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation† — Contemporary Accounting Research 2019
• Reference-Dependent Preferences: Evidence from Marathon Runners — Management Science 2017
• SEC Comment Letters and Insider Sales — The Accounting Review 2016 (name-matched, not ORCID-linked)
• Analysts' Motives for Rounding EPS Forecasts — The Accounting Review 2012 (name-matched, not ORCID-linked)
• Detecting Earnings Management: A New Approach — Journal of Accounting Research 2012
• Predicting Material Accounting Misstatements* — Contemporary Accounting Research 2011
• Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits — Journal of Accounting and Economics 2010
• Understanding earnings quality: A review of the proxies, their determinants and their consequences☆ — Journal of Accounting and Economics 2010
• Do Managers Time Securitization Transactions to Obtain Accounting Benefits? — The Accounting Review 2009 (name-matched, not ORCID-linked)
• The Persistence and Pricing of the Cash Component of Earnings — Journal of Accounting Research 2008
• Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion☆ — Journal of Accounting and Economics 2006
• The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly — Review of Accounting Studies 2006
• Discussion of “Operational Restructuring Charges and Post-Restructuring Performance”* — Contemporary Accounting Research 2004
• Implied Equity Duration: A New Measure of Equity Risk — Review of Accounting Studies 2004
• Why Are Earnings Kinky? An Examination of the Earnings Management Explanation — Review of Accounting Studies 2003
• The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors — The Accounting Review 2002 (name-matched, not ORCID-linked)
• The Relation between Analysts' Forecasts of Long-Term Earnings Growth and Stock Price Performance Following Equity Offerings* — Contemporary Accounting Research 2000
• An empirical assessment of the residual income valuation model — Journal of Accounting and Economics 1999
• The relation between earnings and cash flows — Journal of Accounting and Economics 1998
• Returns to contrarian investment strategies: Tests of naive expectations hypotheses — Journal of Financial Economics 1997
• Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* — Contemporary Accounting Research 1996
• Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals — Journal of Accounting and Economics 1994
• Executive incentives and the horizon problem: An empirical investigation — Journal of Accounting and Economics 1991