Patricia Dechow

Robert R. Dockson Professor of Business Administration and Professor of Accounting, Finance and Business Economics
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Ph.D., Simon School of Business Administration

Professor Dechow's research focuses on accounting accruals, the quality and reliability of earnings, the use of earnings information in predicting stock returns, and the effect of analysts' forecasts on investors’ perceptions of firm value.
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Patty Dechow, Samuel Tan () "How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating ,"  THE ACCOUNTING REVIEW  96, 431-464.
Patty Dechow, Ryan Erhard, Richard Sloan, Mark Soliman () "Implied Equity Duration: A Measure of Pandemic Shutdown Risk ,"  JOURNAL OF ACCOUNTING RESEARCH  59, 243-281.
Patty Dechow, Richard Sloan, Jean (Jieyin) Zeng () "Is It a Home Run? Measuring Relative Citation Rates in Accounting Research ,"  ACCOUNTING HORIZONS  34, 67-91.
Patty Dechow, Haifeng You () "Understanding the Determinants of Analyst Target Price Implied Returns ,"  ACCOUNTING REVIEW  95, 125-149.
Jenny Chu, Patty Dechow, Kai Hui, Annika Wang () "Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation ,"  CONTEMPORARY ACCOUNTING RESEARCH  36, 1966-1998.
Patricia Dechow, Jenny Chu, Kai Wai Hui, Annika Wang () "A Reputation for Consistently Beating Analysts’ Expectations and the Slippery Slope to Earnings Manipulation ,"  Contemporary Accounting Research.
Patty Dechow, Alastair Lawrence, James Ryans () "SEC Comment Letters and Insider Sales ,"  The Accounting Review  91, 401-439.
Patty Dechow, Eric Allen, Devin Pope, George Wu () "Reference-Dependent Preferences: Evidence from Marathon Runners ,"  Management Science.
Patty Dechow, Richard Sloan, Jenny Zha () "Stock Prices and Earnings: A History of Research ,"  Annual Review of Financial Economics  6, 343-363.
Patty Dechow, Korcan Ak, Yuan Sun, Annika Wang () "Do Financial Ratio Models Help Investors Better Predict and Interpret Significant Corporate Events? ,"  Australian Journal of Management  38, 553-598.
Patty Dechow, Haifeng You () "Analysts' Motives for Rounding EPS Forecasts ,"  The Accounting Review  87.
Patty Dechow, Jung Hoon Kim, Amy Hutton, Richard Sloan () "Detecting Earnings Management: A New Approach ,"  Journal of Accounting Research  50, 275-334.
Patty Dechow, Weili Ge, Chad Larson, Richard Sloan () "Predicting Material Accounting Misstatements ,"  Contemporary Accounting Research  28, 17-82.
Patty Dechow, Weili Ge, Catherine Schrand () "Understanding Earnings Quality: A Review of the Proxies, their Determinants and their Consequences ,"  Journal of Accounting and Economics  50.
Patty Dechow, Catherine Shakespeare, Linda Myers () "Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits ,"  Journal of Accounting and Economics  49, 2-25.
Patty Dechow, Catherine Shakespeare () "Do Managers Time Securitization Transactions for Their Accounting Benefits? ,"  The Accounting Review  84, 99-132.
Patty Dechow, Richard Sloan, Scott Richardson () "The Persistence and Pricing of the Cash Component of Earnings ,"  Journal of Accounting Research  46, 537-566.
Patty Dechow () "Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns: A Discussion ,"  Journal of Accounting and Economics  42, 192-202.
Patty Dechow, Weili Ge () "The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly ,"  Review of Accounting Studies  11, 253-296.
Patty Dechow () "Discussion of “Operational restructuring charges and post-restructuring performance ,"  Contemporary Accounting Review  21.
Patty Dechow, Catherine Schrand () "Earnings Quality ,"  Research Foundation of CFA Institute.
Mark Soliman, Patty Dechow, Richard Sloan () "Implied Equity Duration: A New Measure of Equity Security Risk ,"  Review of Accounting Studies   9.
Patty Dechow, Scott Richardson, Irem Tuna () "Why are Earnings Kinky? A reexamination of the Earnings Management Explanation ,"  Review of Accounting Studies  8, 335-384.
Patty Dechow, Ilia Dechev () "The quality of accruals and earnings: The role of accrual estimation errors ,"  The Accounting Review  77, 35-59.
Patty Dechow, Amy Hutton, Lisa Meulbroek, Richard Sloan () "Short-Sellers, Fundamental Analysis and Stock Returns ,"  Journal of Financial Economics  61, 77-106.
Patty Dechow, Natalya Khimich, Richard Sloan () "Chapter 2: The Accrual Anomaly ,"  The Handbook of Equity Market Anomalies: Translating market inefficiencies into, 2.
Patty Dechow, Amy Hutton, Richard Sloan () "The Relation between Analysts' Forecasts of Long-Term Earnings Growth and Stock Price Performance Following Equity Offerings ,"  Contemporary Accounting Research, 1-32.
Patty Dechow, Douglas Skinner () "Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators ,"  Accounting Horizons, 235-250.
Patty Dechow, Amy Hutton, Richard Sloan () "An Empirical Assessment of the Residual Income Valuation Model ,"  Journal of Accounting and Economics, 1-34.
Patty Dechow, S.P. Kothari, Ross Watts () "The Relation between Earnings and Cash Flows ,"  Journal of Accounting and Economics, 131-168.
Patty Dechow, Amy Hutton, Richard Sloan () "Solving the New Equity Puzzle ,"  The Financial Times Mastering Finance Series.
Patty Dechow, Amy Sweeney, Richard Sloan () "Stock Based Compensation and the Cost of Capital ,"  Strategy & Business  6, 15-17.
Patty Dechow, Richard Sloan () "Returns to Contrarian Investments: Tests of the Naive Expectations Hypothesis ,"  Journal of Financia Economics  43, 3-27.
Patty Dechow, Amy Sweeney, Richard Sloan () "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC ,"  Contemporary Accounting Research, 1-36.
Patty Dechow, Amy Hutton, Richard Sloan () "Economic Consequences of Accounting for Stock-Based Compensation ,"  Journal of Accounting Research, 1-20.
Patty Dechow, Amy Sweeney, Richard Sloan () "Detecting Earnings Management ,"  The Accounting Review  70, 193-226.
Patty Dechow () "Accounting Earnings and Cash flows as Measures of Firm Performance: The Role of Accounting Accruals ,"  Journal of Accounting and Economics  18, 3-42.
Patty Dechow, Mark Huson, Richard Sloan () "The Effect of Restructuring Charges on Executives' Cash Compensation ,"  The Accounting Review  69, 138-156.
Patty Dechow, Richard Sloan () "Executive Incentives and the Horizon Problem: An Empirical Investigation ,"  Journal of Accounting and Economics  14, 51-89.
Patty Dechow () "The Share Market's Assessment of Initial Acquisitions by Seven Controversial Investors ,"  Australian Journal of Management  12, 23-48.