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Accounting earnings and cash flows as measures of firm performance : the role of accounting accruals

Dechow, Patricia M. - In: Journal of accounting & economics 18 (1994) 1, pp. 3-42

Persistent link: https://www.econbiz.de/10001165958

Asymmetric sensitivity of CEO cash compensation to stock returns : a discussion

Dechow, Patricia M. - In: Journal of accounting & economics 42 (2006) 1/2, pp. 193-202

Persistent link: https://www.econbiz.de/10003365279

Understanding the sustainability reporting landscape and research opportunities in accounting

Dechow, Patricia M. - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10014375007

Implied Equity Duration: A New Measure of Equity Risk

Dechow, Patricia M.; Sloan, Richard G.; Soliman, Mark T. - 2004

Duration is an important and well-established risk characteristic for fixed income securities. We use recent developments in financial statement analysis research to construct a measure of duration for equity securities. We find that the standard empirical predictions and results for fixed...

Persistent link: https://www.econbiz.de/10009477256

Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation

Chu, Jenny; Dechow, Patricia M.; Hui, Kai Wai; Wang, … - In: Contemporary Accounting Research 36 (2019) 4, pp. 1966-1998

Persistent link: https://www.econbiz.de/10012087099

The relation between earnings and cash flows

Dechow, Patricia M.; Kothari, S. P.; L. Watts, Ross - In: Journal of Accounting and Economics 25 (1998) 2, pp. 133-168

Persistent link: https://www.econbiz.de/10005492474

Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals

Dechow, Patricia M. - In: Journal of Accounting and Economics 18 (1994) 1, pp. 3-42

Persistent link: https://www.econbiz.de/10005492515

An empirical assessment of the residual income valuation model1

Dechow, Patricia M.; Hutton, Amy P.; Sloan, Richard G. - In: Journal of Accounting and Economics 26 (1999) 1-3, pp. 1-34

Persistent link: https://www.econbiz.de/10005492586

Executive incentives and the horizon problem : An empirical investigation

Dechow, Patricia M.; Sloan, Richard G. - In: Journal of Accounting and Economics 14 (1991) 1, pp. 51-89

Persistent link: https://www.econbiz.de/10005492747

The Persistence and Pricing of the Cash Component of Earnings

DECHOW, PATRICIA M.; RICHARDSON, SCOTT A.; SLOAN, RICHARD G. - In: Journal of Accounting Research 46 (2008) 3, pp. 537-566

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>Prior research shows that the cash component of earnings is more persistent than the accrual component. We decompose the cash component into: (1) the change in the cash balance, (2) issuances/distributions to debt, and (3) issuances/distributions to equity. We find that the higher...

Persistent link: https://www.econbiz.de/10005140086