Journal Publications



  • The usefulness of accounting estimates for predicting cash flows and earnings . ( 2009 )
    S. Li, B. Lev, T. Sougiannis, Review of Accounting Studies, 2009


  • The Relevance of Quantifiable Audit Qualifications in the Valuation of IPOs. ( 2008 )
    T. Sougiannis, D. Ghikas, A. Papadaki, G. Siougle, Review of Accounting Studies, 512-550 2008


  • An Evaluation of SFAS No. 130 Comprehensive Income Disclosures. ( 2007 )
    T. Sougiannis, D. Chambers, T. Linsmeier, C. Shakespeare, Review of Accounting Studies, 557-593 2007


  • R&D Reporting Biases and their Consequences. ( 2005 )
    T. Sougiannis, B. Lev, B. Sarath, Contemporary Accounting Research, (22) Winter: 4 977-1026 2005


  • Discussion-Market Reaction to Proposed Changes in Accounting for Purchased Research and Development in R&D Intensive Industries. ( 2004 )
    T. Sougiannis, Journal of Accounting, Auditing and Finance, Fall: 429-433 2004


  • The Sarbanes-Oxley Act of 2002 as a Response to Corporate Scandals: Analysis, Criticism and Implications for the International Market.. ( 2004 )
    T. Sougiannis, Economic Mailman, 2004


  • The Accrual Effect on Future Earnings. ( 2004 )
    T. Sougiannis, K. Chan, N. Jegadeesh, Review of Quantitative Finance and Accounting, (22) March: 97-121 2004


  • The Sarbanes-Oxley Act of 2002 as a Response to Corporate Scandals: Analysis, Criticism and Implications for the International Market. ( 2004 )
    E. Oltheten, T. Sougiannis, Economic Mailman, March: 2004


  • Do Financial Analysts Get Intangibles?. ( 2003 )
    T. Sougiannis, E. Amir, B. Lev, European Accounting Review, (12) 4 635-659 2003


  • Greece in the European Union: Policy Lessons from Two Decades of Membership. ( 2003 )
    E. Oltheten, G. Pinteris, T. Sougiannis, Quarterly Review of Economics and Finance, (43) Winter: 774-806 2003
    SSRN Abstract


  • Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment. ( 2002 )
    T. Sougiannis, P. Easton, G. Taylor, P. Shroff, Journal of Accounting Research, (40) June: 657-676 2002


  • Do Accounting Earnings or Free Cash Flow Flows Provide a Better Estimate of a Stock's Value?. ( 2001 )
    D. Whitford, J. Gentry, S. Aoki, T. Sougiannis, Security Analysts Journal, (39) 5 66-78 2001


  • The Accuracy and Bias of Equity Values Inferred from Analysts' Earnings Forecasts. ( 2001 )
    T. Sougiannis, T. Yaekura, Journal of Accounting, Auditing and Finance, (16) Fall: 331-362 2001
    SSRN Abstract


  • The Stock Market Valuation of Research and Development Expenditures. ( 2001 )
    T. Sougiannis, L. Chan, J. Lakonishok, Journal of Finance, (56) December: 6 2431-2456 2001
    SSRN Abstract


  • Analysts' Interpretation and Investors' Valuation of Tax Carryforwards. ( 1999 )
    T. Sougiannis, E. Amir, Contemporary Accounting Research, (56) Spring: 1-33 1999
    SSRN Abstract


  • Penetrating the Book-to-Market Black Box: The R&D Effect. ( 1999 )
    T. Sougiannis, B. Lev, Journal of Business Finance and Accounting, (26) April: 419-449 1999


  • A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation. ( 1998 )
    T. Sougiannis, S. Penman, Contemporary Accounting Research, (15) Fall: 343-383 1998
    SSRN Abstract


  • The Cyclical Valuation of Catastrophic Losses in the Insurance Industry. ( 1997 )
    T. Sougiannis, Journal of Financial Statement Analysis, (3) 32-43 1997


  • The Dividend Displacement Property and the Substitution of Anticipated Earnings for Dividends in Equity Valuation. ( 1997 )
    T. Sougiannis, S. Penman, The Accounting Review, (72) 1-21 1997


  • Recent Advances in Inflation Accounting and their Implications for the Multinational Corporation. ( 1997 )
    T. Sougiannis, Corporate Finance Review, (2) September: 12-19 1997


  • The Capitalization, Amortization, and Value Relevance of R&D`. ( 1996 )
    T. Sougiannis, B. Lev, Journal of Accounting and Economics, (21) 107-138 1996


  • The Accounting Based Valuation of Corporate R&D. ( 1994 )
    T. Sougiannis, The Accounting Review, (69) 44-68 1994


  • Causality Between Money and the Index of Industrial Producation in the Greek Economy. ( 1985 )
    T. Sougiannis, Spoudai, (35) 94-103 1985