Theodore Sougiannis

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Research Output

2020

The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty*

Fedyk, T., Singer, Z. & Sougiannis, T., Jun 1 2020, In : Contemporary Accounting Research. 37, 2, p. 885-916 32 p.

Research output: Contribution to journalArticle

2016

Do analysts understand the economic and reporting complexities of derivatives?

Chang, H. S., Donohoe, M. & Sougiannis, T., Apr 1 2016, In : Journal of Accounting and Economics. 61, 2-3, p. 584-604 21 p.

Research output: Contribution to journalArticle

2013

Due Diligence on the Bidder and the Certification Effect

Golubov, A., Petmezas, D., Sougiannis, T. & Travlos, N. G., Jan 2013, 39 p.

Research output: Working paper

Greece in the Eurozone: Lessons from a decade of experience

Oltheten, E., Sougiannis, T., Travlos, N. & Zarkos, S., Nov 1 2013, In : Quarterly Review of Economics and Finance. 53, 4, p. 317-335 19 p.

Research output: Contribution to journalArticle

Special issue on risk management and reporting in light of the recent financial crisis

Iatridis, G., Sougiannis, T. & Travlos, N. G., Dec 1 2013, In : International Review of Financial Analysis. 30, 1 p.

Research output: Contribution to journalEditorial

2011

Does earnings acceleration convey information?

Cao, Y., Myers, L. A. & Sougiannis, T., Dec 1 2011, In : Review of Accounting Studies. 16, 4, p. 812-842 31 p.

Research output: Contribution to journalArticle

The usefulness of accounting estimates for predicting cash flows and earnings

Lev, B., Li, S. & Sougiannis, T., Dec 1 2010, In : Review of Accounting Studies. 15, 4, p. 779-807 29 p.

Research output: Contribution to journalArticle

2009

Does the Accrual Anomaly End When Accruals Reverse?

Fedyk, T., Singer, Z. & Sougiannis, T., Sep 3 2009.

Research output: Working paper

The capitalization, amortization, and value-relevance of R&D

Lev, B. & Sougiannis, T., Nov 3 2009, The Economic Impact of Knowledge. Taylor and Francis, p. 243-272 30 p.

Research output: Chapter in Book/Report/Conference proceedingChapter

2008

Balance Sheet Growth and the Predictability of Stock Returns

Sougiannis, T., Chan, K. C., Karceski, J. & Lakonishok, J., May 2008.

Research output: Working paper

Liability/Equity Classification Decisions and Shareholder Valuation

Sougiannis, T., Linsmeier, T. & Shakespeare, C., 2008.

Research output: Working paper

The relevance of quantifiable audit qualifications in the valuation of IPOs

Ghicas, D. C., Papadaki, A., Siougle, G. & Sougiannis, T., Dec 1 2008, In : Review of Accounting Studies. 13, 4, p. 512-550 39 p.

Research output: Contribution to journalArticle

2007

An evaluation of SFAS No. 130 comprehensive income disclosures

Chambers, D., Linsmeier, T. J., Shakespeare, C. & Sougiannis, T., Dec 1 2007, In : Review of Accounting Studies. 12, 4, p. 557-593 37 p.

Research output: Contribution to journalArticle

2005

Les distorsions de l'information relative à la R&D et leurs répercussions

Translated title of the contribution: R&D reporting biases and their consequencesLev, B., Sarath, B. & Sougiannis, T., Dec 1 2005, In : Contemporary Accounting Research. 22, 4, p. 977-1026 50 p.

Research output: Contribution to journalReview article

The Accrual Effect on Future Earnings

Chan, K., Jegadeesh, N. & Sougiannis, T., Mar 1 2004, In : Review of Quantitative Finance and Accounting. 22, 2, p. 97-121 25 p.

Research output: Contribution to journalArticle

2003

Do financial analysts get intangibles?

Amir, E., Lev, B. & Sougiannis, T., Dec 1 2003, In : European Accounting Review. 12, 4, p. 635-659 25 p.

Research output: Contribution to journalArticle

Greece in the European Union: Policy lessons from two decades of membership

Oltheten, E., Pinteris, G. & Sougiannis, T., Jan 1 2003, In : Quarterly Review of Economics and Finance. 43, 5, p. 774-806 33 p.

Research output: Contribution to journalArticle

2002

Do Accounting Earnings or Free Cash Flows Provide a Better Estimate of Capital Gain Rates of Return on Stocks?

Gentry, J. A., Whitford, D. T., Sougiannis, T. & Aoki, S., Jan 1 2002, In : Security Analysts Journal. 39, p. 66-78

Research output: Contribution to journalArticle

Using forecasts of earnings to simultaneously estimate growth and the rate of return on equity investment

Easton, P., Taylor, G., Shroff, P. & Sougiannis, T., Jun 2002, In : Journal of Accounting Research. 40, 3, p. 657-676 20 p.

Research output: Contribution to journalArticle

2001

The Accuracy and Bias of Equity Values Inferred from Analysts' Earnings Forecasts

Sougiannis, T. & Yaekura, T., Oct 2001, In : Journal of Accounting, Auditing & Finance. 16, 4, p. 331-362 32 p.

Research output: Contribution to journalReview article

The Stock Market Valuation of Research and Development Expenditures

Chan, L. K. C., Lakonishok, J. & Sougiannis, T., Dec 2001, In : Journal of Finance. 56, 6, p. 2431-2456 26 p.

Research output: Contribution to journalReview article

1999

Analysts' Interpretation and Investors' Valuation of Tax Carryforwards

Amir, E. & Sougiannis, T., Jan 1 1999, In : Contemporary Accounting Research. 16, 1, p. 1-33 33 p.

Research output: Contribution to journalArticle

Penetrating the book-to-market black box: The R&D effect

Lev, B. & Sougiannis, T., Apr 1 1999, In : Journal of Business Finance and Accounting. 26, 3-4, p. 419-449 31 p.

Research output: Contribution to journalArticle

1998

A comparison of dividend, cash flow, and earnings approaches to equity valuation

Penman, S. H. & Sougiannis, T., Jan 1 1998, In : Contemporary Accounting Research. 15, 3, p. 343-383 41 p.

Research output: Contribution to journalReview article

1997

The cyclical valuation of catastrophic losses in the insurance industry

Sougiannis, T., Sep 1 1997, In : Journal of Financial Statement Analysis. 3, 1, p. 32-43 12 p.

Research output: Contribution to journalArticle

The dividend displacement property and the substitution of anticipated earnings for dividends in equity valuation

Penman, S. H. & Sougiannis, T., Jan 1 1997, In : Accounting Review. 72, 1, p. 1-21 21 p.

Research output: Contribution to journalArticle

1996

The capitalization, amortization, and value-relevance of R&D

Lev, B. & Sougiannis, T., Feb 1996, In : Journal of Accounting and Economics. 21, 1, p. 107-138 32 p.

Research output: Contribution to journalArticle

1994

The Accounting Based Valuation of Corporate R&D

Sougiannis, T., 1994, In : Accounting Review. 69, 1, p. 44-68 25 p.

Research output: Contribution to journalArticle