Faculty Publications

2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007



  • Konchitchki, Yaniv With Bartov and DeFond. “The Consequences of Untimely Quarterly and Annual Financial Reporting” Accounting Horizons,Conditionally accepted.
  • Konchitchki, Yaniv “Accounting Valuation and Cost of Capital Dynamics: Theoretical and Empirical Macroeconomic Aspects” Abacus, Forthcoming.
  • Zhang, Xiao-Jun (with Minyue Dong and Stephen Ryan) “Preserving Amortized Costs within a Fair-Value-Accounting Framework: Reclassifi-cation of Gains and Losses on Available-for-Sale Securities upon Realization” Review of Accounting Studies, 2015.
  • Zhang, Xiao-Jun (with Shai Levi) “Do Temporary Increases in Information Asymmetry Affect the Cost of Equity?” Management Science, 2015.
  • Lawrence, Alastair and Richard Sloan (with Jackie Siriviriyakul) “Who’s the Fairest of Them All? Evidence from Closed-End Funds” The Accounting Review, 2015.
  • Lawrence, Alastair and Patricia Dechow (with James Ryans) “SEC Comment Letters and Insider Sales” The Accounting Review, 2015.
  • Patatoukas, Panos N. and Richard Sloan (with Jenny Zha) “On the Pricing of Mandatory DCF Disclosures: Evidence from Oil and Gas Royalty Trusts” The Accounting Review, 2015.


  • Dechow, Patricia and Richard Sloan (with Jenny Zha) “Stock Prices and Earnings: A History of Research” Annual Review of Financial Economics, 6, 2014.
  • Konchitchki, Yaniv and Patatoukas, Panos N. “Taking the Pulse of the Real Economy Using Financial Statement Analysis: Implications for Macro Forecasting and Stock Valuation.” The Accounting Review 89 (2), 669-694, 2014.
  • Konchitchki, Yaniv and Patatoukas, Panos N. “Accounting Earnings and Gross Domestic Product” Journal of Accounting and Economics 57 (1-2), 76-88, 2014.


  • Dechow, Patricia (W. Korcan Ak, Yuan Sun, and Annika Wang) “Do Financial Ratio Models Help Investors Better Predict and Interpret Significant Corporate Events?” Australian Journal of Management, 38, 553-598, 2013.
  • Dechow, Patricia "Study Finds Bias in Stock Analysts’ Rounded Forecasts" Accounting Today, Web CPA, 2013.
  • Johnson, Nicole "Multi-Stage Capital Budgeting for Shared Investments" Management Science, 2013.
  • Konchitchki, Yaniv (M. Barth, W. Landsman) "Cost of Capital and Earnings Transparency" Journal of Accounting and Economics 55 (2-3), 206-224, 2013. .
  • Konchitchki, Yaniv "Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks", Financial Analysts Journal, 2013.
  • Konchitchki, Yaniv (M. DeFond, J. McMullin, and D. O’Leary.) "Capital Markets Valuation and Accounting Performance of Most Admired Knowledge Enterprise (MAKE) Award Winners", Decision Support Systems, 2013.
  • Lawrence, Alastair "Individual Investors and Financial Disclosure", Journal of Accounting & Economics, 2013.
  • Lawrence, Alastair Discussion of "Implications of the Integral Approach and Earnings Management for Alternative Annual Reporting Periods", Review of Accounting Studies, 2013.
  • Lawrence, Alastair and Sloan, Richard (with Yuan Sun) “Non-Discretionary Conservatism: Evidence and Implications” Journal of Accounting & Econonomics, 56, 2013.
  • Patatoukas, Panos N. "Detecting News in Aggregate Accounting Earnings: Implications for Stock Market Valuation" Review of Accounting Studies, March 2013 (Online First).
  • Sloan, Richard (Lundholm, R.) "Equity Valuation and Analysis with eVal" Book Published by McGraw-Hill, 2013.
  • Sloan, Richard (Allen, E. and Larson, C.) "Accrual Reversals, Earnings and Stock Returns" Journal of Accounting and Economics, 56 2013.
  • Zhang, Xiao-Jun "Information Relevance, Reliability and Disclosure" Review of Accounting Studies, 2013.
  • Zhang, Xiao-Jun "Book-to-Market Ratio and Skewness of Stock Returns" Review of Accounting Studies, 2013.


  • Dechow, Patricia (You H.) "Analysts’ Motives for Rounding EPS Forecasts." The Accounting Review, Volume 87, No. 6, 275-334, 2012.
  • Dechow, Patricia "Analysts’ Rounding Doesn't Always Square" The Wall Street Journal, Page C10, Dec 26, 2012.
  • Dutta, Sunil (Fan, Q.) "Incentives for Innovation and Centralized Versus Delegated Capital Budgeting Journal of Accounting and Economics, 2012.
  • Konchitchki, Yaniv "Accounting Research: Notes and Perspectives" University of Southern California Figueroa Press, 2012.
  • Nezlobin, Alexander “Accrual Accounting, Informational Sufficiency, and Equity Valuation.” Journal of Accounting Research, 2012.
  • Nezlobin, Alexander (Rajan, M. & Reichelstein, S.) “Dynamics of Rate-of-Return Regulation.” Management Science, 2012.
  • Patatoukas, Panos N. "Customer-Base Concentration: Implications for Firm Performance and Capital Markets." The Accounting Review, 2012.
  • Sloan, Richard and Dechow, Patricia (Kim, J. & Hutton, A.) "Detecting Earnings Management: A New Approach" Journal of Accounting Research, Volume 50, Issue 2, 275-334, 2012.
  • Zhang, Xiao-Jun (Fan, Q.) "Accounting Conservatism, Aggregation, and Information Quality" Contemporary Accounting Research, 2012.


  • Konchitchki, Yaniv "Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices." The Accounting Review, 86 (3), 1045-1085, 2011. .
  • Konchitchki, Yaniv (O'Leary, D E.) "Event Study Methodologies in Information Systems Research." International Journal of Accounting Information Systems, 12 (2), 99-115, 2011.
  • Konchitchki, Yaniv (Berstein & Kulakcherla) "Active Noise Control in Mobile Devices." United States Publication: US 2011/0091047 A1, 2011.
  • Konchitchki, Yaniv (Kulakcherla) "Machine for Emotion Detection (MED) in a Communications Device" United States Publication: US 2011/0022395 A1, 2011.
  • Konchitchki, Yaniv (Ronen) "Search Engine with Statistcal Snapshots." United States Publication: US 2011/0225135 A1, 2011.
  • Konchitchki, Yaniv "Accounting in Business" Tel Aviv University Press, 2011.
  • Lawrence, Alastair (Minutti-Meza M. and Zhang P.) "Can Big 4 Versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed To Client Characteristics?" The Accounting Review, 2011.
  • Patatoukas, Panos N. (Thomas J.) "More Evidence of Bias in Differential Timeliness Estimates of Conditional Conservatism." The Accounting Review, 2011.
  • Sloan, Richard and Dechow, Patricia (Larson, C., Ge, W.) "Predicting Material Accounting Misstatements." Contemporary Accounting Research, 2011.
  • Sloan, Richard and Dechow, Patricia (Khimich N.) "The Accrual Anomaly" The Handbook of Equity Market Anomalies, 2011.
  • Sloan, Richard (Richardson, S. & You, H.) "What Makes Stock Prices Move? Fundamentals Versus Investor Recognition" Contemporary Accounting Research, 2011.


  • Dutta, Sunil(Reichelstein, S.) "Decentralized Capacity Management and Internal Pricing" Review of Accounting Studies, 2010.
  • Johnson, Nicole “Employee Stock Options and Future Firm Performance: Evidence From Option Repricings” (with D. Aboody and R. Kasznik) Journal of Accounting and Economics, 2010.
  • Johnson, Nicole “Residual Income Compensation Plans and Deferred Taxes" Journal of Management Accounting Research, 2010.



  • Dechow, Patricia and Sloan, Richard (Richardson, S.) "The Persistence and Pricing of the Cash Component of Earnings" Journal of Accounting Research, 2008.