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

23

DOWNLOADS
Rank 3,753

SSRN RANKINGS

Top 3,753

in Total Papers Downloads

12,838

SSRN CITATIONS
Rank 5,877

SSRN RANKINGS

Top 5,877

in Total Papers Citations

97

CROSSREF CITATIONS

131

Scholarly Papers (23)

1.

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

9th Miami Behavioral Finance Conference 2018
Number of pages: 54 Posted: 15 Mar 2019 Last Revised: 30 Mar 2021
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 NUS Business School, National University of Singapore
Downloads 1,753 (11,807)
Citation 2

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Alternative Data; Satellite Imagery; Price Discovery; Information Asymmetry

2.

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 1,576 (13,950)
Citation 17

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

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 1,181 (21,778)
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 886 (32,888)
Citation 14

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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 739 (42,188)
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 653 (49,712)
Citation 13

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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 646 (50,466)
Citation 8

Abstract:

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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 603 (55,149)
Citation 7

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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 572 (58,891)
Citation 19

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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 491 (71,302)
Citation 4

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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 445 (80,280)

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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 412 (87,865)

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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 392 (93,052)
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 369 (99,767)
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 368 (100,087)
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 355 (104,285)
Citation 1

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

17.

Synthetic Governance

U of Penn, Inst for Law & Econ Research Paper No. 20-41, European Corporate Governance Institute – Finance Working Paper No. 693/2020, Columbia Business Law Review, Forthcoming
Number of pages: 38 Posted: 19 Aug 2020 Last Revised: 06 May 2021
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 305 (123,061)

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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

18.

Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

Number of pages: 39 Posted: 05 Dec 2018 Last Revised: 06 Jul 2021
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 269 (140,312)

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

19.

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 262 (144,148)
Citation 5

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

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 249 (151,662)

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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

Journal of Accounting, Auditing, and Finance
Number of pages: 49 Posted: 14 Aug 2018 Last Revised: 05 Apr 2021
Panos N. Patatoukas, Ari Yezegel and Jean Zeng
University of California, Berkeley - Haas School of Business, Bentley University - Department of Accountancy and NUS Business School, National University of Singapore
Downloads 143 (248,810)

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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 Posted: 26 Feb 2021
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 118 (287,810)

Abstract:

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Stock Indexing, Information Arbitrage, Price Discovery, Russell Reconstitution

23.

The Jobs Act Did Not Raise IPO Underpricing

Number of pages: 54 Posted: 29 Jun 2021
Omri Even-Tov, Panos N. Patatoukas and Young S. Yoon
Haas School of Business - UC Berkeley, University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Downloads 51 (465,241)

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JOBS Act, Emerging Growth Companies, IPO Pricing