Paul Hribar

University of Iowa - Department of Accounting

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

University of Iowa - Henry B. Tippie College of Business

Henry B. Tippie Excellence Chair, Professor of Accounting

Dept. of Accounting

Iowa City, IA 52242-1000

United States

  • University of Iowa - Department of Accounting

  • University of Iowa - Henry B. Tippie College of Business

    • Email
    • Tel: 319-335-1008
SCHOLARLY PAPERS

34

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229

Scholarly Papers (34)

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1.

A New Measure of Accounting Quality*

Number of pages: 50 Posted: 14 Oct 2008 Last Revised: 28 Jun 2010
Paul Hribar, Todd D. Kravet and Ryan J. Wilson
University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 5,016 (3,556)
Citation 78

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Accounting Quality, Restatements, Fraud, Audit Fees

2.

CEO Overconfidence and Management Forecasting

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-34
Number of pages: 48 Posted: 13 Sep 2006 Last Revised: 14 Sep 2015
Paul Hribar and Holly Yang
University of Iowa - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 5,012 (3,562)
Citation 115

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overconfidence, behavior biases, management forecasts, voluntary disclosure

3.

Errors in Estimating Accruals: Implications for Empirical Research

Number of pages: 39 Posted: 29 Sep 1999
Daniel W. Collins and Paul Hribar
University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 3,083 (7,967)
Citation 72

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4.

Earnings-Based and Accrual-Based Market Anomalies: One Effect or Two?

Number of pages: 45 Posted: 21 Jul 1999
Daniel W. Collins and Paul Hribar
University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 2,697 (9,845)
Citation 26

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5.

Reconciling Growth and Persistence as Explanations for Accrual Mispricing

Johnson School Research Paper Series No. #11-09
Number of pages: 42 Posted: 08 Apr 2008 Last Revised: 14 Apr 2009
Paul Hribar and Nir Yehuda
University of Iowa - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 1,827 (18,263)
Citation 2

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Accruals, Cash flows, Life cycle, Accrual anomaly

6.

Stock Repurchases as an Earnings Management Device

Downloads 1,693 (20,523)
Citation 79

Stock Repurchases as an Earnings Management Device

Number of pages: 43 Posted: 04 Apr 2004
Paul Hribar, Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting, University of Virginia - McIntire School of Commerce and University of Iowa - Department of Accounting
Downloads 1,693 (20,183)
Citation 79

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Stock repurchases, earnings management, benchmarks

Stock Repurchases as an Earnings Management Device

Journal of Accounting and Economics, Forthcoming
Posted: 07 Nov 2005
Paul Hribar, Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting, University of Virginia - McIntire School of Commerce and University of Iowa - Department of Accounting

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Stock repurchases, earnings management

7.

The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management

Johnson School Research Paper Series No. 11-06
Number of pages: 46 Posted: 15 Jun 2006
Paul Hribar and Craig Nichols
University of Iowa - Department of Accounting and Syracuse University
Downloads 1,686 (20,680)
Citation 12

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Accruals, Earnings Management, Earnings Quality

8.

Incorrect Inferences When Using Residuals as Dependent Variables

Downloads 1,636 (21,696)

Incorrect Inferences When Using Residuals as Dependent Variables

Number of pages: 83 Posted: 23 Apr 2015 Last Revised: 29 Sep 2017
Wei Chen, Paul Hribar and Sam Melessa
University of Connecticut, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 1,636 (21,316)
Citation 26

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two-stage, residuals, coefficient bias, discretionary accruals, real earnings management

Incorrect Inferences When Using Residuals as Dependent Variables

Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Wei Chen, Paul Hribar and Sam Melessa
University of Connecticut, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting

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two-stage; residuals; coefficient bias; discretionary accruals; real earnings management

9.

The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital

Downloads 1,617 (22,023)
Citation 84

The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital

Number of pages: 33 Posted: 21 Jan 2004
Paul Hribar and Nicole Thorne Jenkins
University of Iowa - Department of Accounting and University of Virginia - McIntire School of Commerce
Downloads 1,617 (21,650)
Citation 84

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Accounting restatements, cost of capital, earnings quality

The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital

Review of Accounting Studies, Vol. 9, pp. 337-356, 2006
Posted: 24 Jan 2006
Paul Hribar and Nicole Thorne Jenkins
University of Iowa - Department of Accounting and University of Virginia - McIntire School of Commerce

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Accounting restatements, cost of capital, earnings quality

10.

Institutional Investors and Accounting Restatements

Number of pages: 43 Posted: 17 Sep 2004
Paul Hribar, Nicole Thorne Jenkins and Juan Wang
University of Iowa - Department of Accounting, University of Virginia - McIntire School of Commerce and SUNY Oneonta
Downloads 1,595 (22,534)
Citation 21

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accounting restatements, institutional investors

11.

CEO Compensation and Incentives - Evidence from M&A Bonuses

Downloads 1,359 (28,553)
Citation 62

CEO Compensation and Incentives - Evidence from M&A Bonuses

Cornell University Working Paper
Number of pages: 38 Posted: 13 Aug 2003
Yaniv Grinstein, Yaniv Grinstein and Paul Hribar
Reichman University - Interdisciplinary Center (IDC) HerzliyahCornell University - Samuel Curtis Johnson Graduate School of Management and University of Iowa - Department of Accounting
Downloads 1,359 (28,064)
Citation 62

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Compensation, Mergers and Acquisitions

CEO Compensation and Incentives - Evidence from M&A Bonuses

Journal of Financial Economics, Vol. 73, pp. 119-143, 2004
Posted: 08 Nov 2005
Yaniv Grinstein, Yaniv Grinstein and Paul Hribar
Reichman University - Interdisciplinary Center (IDC) HerzliyahCornell University - Samuel Curtis Johnson Graduate School of Management and University of Iowa - Department of Accounting

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CEO compensation, Mergers and acquisitions

12.

Corporate Managers' Perspectives on Forward-Looking Guidance: Survey Evidence

Number of pages: 68 Posted: 12 Sep 2022 Last Revised: 29 Jul 2024
Andrew C. Call, Paul Hribar, Douglas J. Skinner and David Volant
Arizona State University (ASU) - School of Accountancy, University of Iowa - Department of Accounting, The University of Chicago - Booth School of Business and Indiana University - Kelley School of Business
Downloads 1,277 (31,385)
Citation 6

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JEL Classification: D80, D82, G14, G17, M40, M41 guidance, forward-looking information, voluntary disclosure, miscalibration, management forecasts, myopia

13.

Investor Sentiment and Analysts' Earnings Forecast Errors

Management Science (Special Issue on Behaviorial Economics and Finance), Vol. 58 (2) pp. 293-307, February 2012
Number of pages: 32 Posted: 15 Aug 2009 Last Revised: 01 Jun 2012
Paul Hribar and John M. McInnis
University of Iowa - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 1,269 (31,627)
Citation 49

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Analyst Forecasts, Sentiment, Stock Returns, Optimism, Expectational Errors

14.

Shareholder-Manager Alignment and the Cost of Debt

Number of pages: 36 Posted: 23 Jan 2007 Last Revised: 02 Jun 2015
Matthew T. Billett, Paul Hribar and Yixin Liu
Indiana University - Kelley School of Business - Department of Finance, University of Iowa - Department of Accounting and University of New Hampshire
Downloads 1,080 (39,888)
Citation 9

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dual-class, cost of debt, agency costs, managerial ownership, shareholder-manager alignment

15.

Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analysts Forecasts

Number of pages: 35 Posted: 30 Jun 2003
Sanjeev Bhojraj, Paul Hribar and Marc Picconi
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Iowa - Department of Accounting and College of William and Mary
Downloads 914 (50,386)
Citation 5

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miss, beat, earnings management, analysts forecast

16.

Standard Error Biases When Using Generated Regressors in Accounting Research

Number of pages: 71 Posted: 12 Nov 2020 Last Revised: 16 Dec 2022
Wei Chen, Paul Hribar and Sam Melessa
University of Connecticut, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 908 (50,831)
Citation 25

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generated regressor, standard error bias, bootstrapping, predicted values, financial reporting quality, earnings forecasts, investment, litigation risk

17.

Principles-Based Standards and Earnings Attributes

Management Science, Forthcoming
Number of pages: 60 Posted: 26 Apr 2012 Last Revised: 01 Feb 2016
David Folsom, Paul Hribar, Richard Mergenthaler and Kyle Peterson
Weber State University (WSU) - Goddard School of Business and Economics, University of Iowa - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 788 (61,709)
Citation 31

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Keywords: Principles-Based Standards, Earnings Persistence, Earnings Attributes, Accounting

18.

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Downloads 640 (80,630)
Citation 12

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Number of pages: 61 Posted: 04 Jan 2019 Last Revised: 12 Aug 2021
Paul Hribar, Richard Mergenthaler, Aaron Roeschley, Spencer Young and Chris X. Zhao
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, The University of Oklahoma and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 640 (79,581)
Citation 12

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managerial discretion, mandatory disclosure, voluntary disclosure, quality of accounting information

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
Paul Hribar, Richard Mergenthaler, Aaron Roeschley, Spencer Young and Chris X. Zhao
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, The University of Oklahoma and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

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managerial discretion; mandatory financial reporting; voluntary disclosure; quality of accounting information

19.

Cross Sectional Variation in Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism

Number of pages: 55 Posted: 31 Jul 2012 Last Revised: 25 Oct 2013
Daniel W. Collins, Paul Hribar and Xiaoli (Shaolee) Tian
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and Georgetown University - Department of Accounting and Business Law
Downloads 630 (82,216)
Citation 6

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Cash Flow Asymmetry, Conservatism, Asymmetric Timeliness

20.

Managers and Investor Sentiment

Number of pages: 41 Posted: 20 Apr 2013
Paul Hribar and Phillip J. Quinn
University of Iowa - Department of Accounting and University of Washington Foster School of Business
Downloads 513 (106,366)
Citation 9

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investor sentiment, insider trading, voluntary disclosure

21.

The Disciplining Effect of Labor Mobility on Managerial Myopia

Number of pages: 47 Posted: 23 May 2018 Last Revised: 07 Oct 2019
Lars Helge Hass, Lars Helge Hass, Paul Hribar and Fani Kalogirou
University of Iowa - Henry B. Tippie College of BusinessLancaster University - Lancaster University Management School, University of Iowa - Department of Accounting and UCP-Católica Lisbon School of Business and Economics
Downloads 500 (109,818)
Citation 1

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managerial myopia; myopic operating decisions; employee relationships; labor mobility

22.

Does Conservative Stock Option Accounting Lead to Aggressive Cash Flow Reporting?

Number of pages: 37 Posted: 27 Jun 2007
Paul Hribar and Craig Nichols
University of Iowa - Department of Accounting and Syracuse University
Downloads 477 (116,092)
Citation 1

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Stock options, conservatism, earnings quality

23.

Customer Bargaining Power and Strategic Financial Reporting

Number of pages: 52 Posted: 04 Nov 2020 Last Revised: 30 Nov 2023
Paul Hribar, Sam Melessa, David Volant and Jaron H. Wilde
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, Indiana University - Kelley School of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 412 (137,823)

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expense classification, customer concentration, bargaining power

24.

Estimating the Effects of Factors that Constrain Deviations from Expected or Normal Outcomes

Number of pages: 51 Posted: 10 Oct 2023
Wei Chen, Paul Hribar and Sam Melessa
University of Connecticut, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 370 (155,621)
Citation 2

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residuals, absolute value, discretionary accruals, earnings management, financial reporting quality, abnormal investment, investment efficiency, quantile regression

25.

Debt Covenant Violations and Employee Safety

Number of pages: 38 Posted: 14 May 2021
Chandrani Chatterjee, Lars Helge Hass, Lars Helge Hass, Paul Hribar and Fani Kalogirou
University of Texas at Arlington - Department of Accounting, University of Iowa - Henry B. Tippie College of BusinessLancaster University - Lancaster University Management School, University of Iowa - Department of Accounting and UCP-Católica Lisbon School of Business and Economics
Downloads 353 (163,883)

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Debt Contracting, Covenant Violation, Employee Safety, Creditor Control Rights

26.

Employee Financial Literacy and Financial Reporting Misconduct

Number of pages: 44 Posted: 13 Jul 2022
Mahmoud Gad, Lars Helge Hass, Lars Helge Hass, Paul Hribar and Fani Kalogirou
Lancaster University - Lancaster University Management School, University of Iowa - Henry B. Tippie College of BusinessLancaster University - Lancaster University Management School, University of Iowa - Department of Accounting and UCP-Católica Lisbon School of Business and Economics
Downloads 285 (205,621)

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financial reporting, employees, financial literacy, misreporting, fraud

27.

Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry

Number of pages: 50 Posted: 08 Dec 2014
Paul Hribar, Sam Melessa, R. Christopher Small and Jaron H. Wilde
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, University of Houston - C.T. Bauer College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 267 (219,675)
Citation 5

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Sentiment, earnings quality, accruals, loan loss provisions, banking industry

28.

Implied Confidence in Management Range Forecasts

Number of pages: 44 Posted: 16 Dec 2016
Paul Hribar, Olivia Huseman and Sam Melessa
University of Iowa - Department of Accounting, Chapman University and University of Iowa - Department of Accounting
Downloads 231 (254,292)
Citation 2

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management range forecast, uncertainty, precision, confidence

29.

Pay Gap Within Banks: The Effect On Bank Performance

Number of pages: 46 Posted: 02 Jan 2019 Last Revised: 09 Aug 2019
Justin Chircop, Lars Helge Hass, Lars Helge Hass and Paul Hribar
Lancaster University Management School, University of Iowa - Henry B. Tippie College of BusinessLancaster University - Lancaster University Management School and University of Iowa - Department of Accounting
Downloads 221 (264,153)

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Tournament Incentives, Managerial Talent, Firm Risk, Firm Return, Corporate Policies

30.

Earnings myopia and private equity takeovers

Review of Accounting Studies, forthcoming
Number of pages: 42 Posted: 10 Sep 2021 Last Revised: 25 Jul 2024
Paul Hribar, Todd D. Kravet and Trent Krupa
University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and University of Arkansas - Department of Accounting
Downloads 209 (279,412)

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Private equity, Earnings myopia, Real earnings management, Going private

31.

Pricing Firms’ Responsiveness to Shareholder Tax Incentives

Number of pages: 45 Posted: 06 Sep 2013 Last Revised: 01 Nov 2014
Paul Hribar, Steven Savoy and Ryan J. Wilson
University of Iowa - Department of Accounting, University of Illinois at Chicago - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 183 (313,721)
Citation 4

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special dividend, catering, taxation, signaling

32.

The Superficial Precision of Point Forecasts

Number of pages: 52 Posted: 07 Nov 2023 Last Revised: 04 Mar 2024
H. Scott Asay, Paul Hribar and Claire Quinto
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 170 (335,089)

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Management forecasts; management forecast precision; management forecast credibility; voluntary disclosure

33.

Informed Trading and the Market Reaction to Accounting Restatements

The Accounting Review, Forthcoming
Posted: 16 Nov 2010 Last Revised: 22 Aug 2013
Brad A. Badertscher, Paul Hribar and Nicole Thorne Jenkins
University of Notre Dame, University of Iowa - Department of Accounting and University of Virginia - McIntire School of Commerce

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information risk, restatements, insider trading, repurchases

34.

Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analyst Forecasts

Journal of Finance, No. 64, pp. 2359-2386, October 2009
Posted: 22 Jul 2009
Sanjeev Bhojraj, Paul Hribar, Marc Picconi and John M. McInnis
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Iowa - Department of Accounting, College of William and Mary and University of Texas at Austin - Department of Accounting

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