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

SCHOLARLY PAPERS

30

DOWNLOADS
Rank 939

SSRN RANKINGS

Top 939

in Total Papers Downloads

32,355

SSRN CITATIONS
Rank 1,609

SSRN RANKINGS

Top 1,609

in Total Papers Citations

448

CROSSREF CITATIONS

324

Scholarly Papers (30)

1.

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 4,708 (2,197)
Citation 64

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overconfidence, behavior biases, management forecasts, voluntary disclosure

2.

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 Oregon
Downloads 4,695 (2,208)
Citation 65

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Accounting Quality, Restatements, Fraud, Audit Fees

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 2,918 (4,980)
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 2,618 (5,955)
Citation 13

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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 1,820 (10,771)
Citation 2

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Accruals, Cash flows, Life cycle, Accrual anomaly

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 1,601 (12,974)
Citation 12

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Accruals, Earnings Management, Earnings Quality

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

Journal of Accounting Research, Vol. 45, Issue 5, pp. 1017-1053, December 2007
Number of pages: 37 Posted: 11 Dec 2007
Paul Hribar and Craig Nichols
University of Iowa - Department of Accounting and Syracuse University
Downloads 16 (666,850)
Citation 49
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7.
Downloads 1,505 ( 14,529)
Citation 49

Stock Repurchases as an Earnings Management Device

Number of pages: 43 Posted: 04 Apr 2004
University of Iowa - Department of Accounting, University of Virginia - McIntire School of Commerce and University of Iowa - Department of Accounting
Downloads 1,505 (14,305)
Citation 49

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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
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

8.

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 1,504 (14,577)
Citation 17

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accounting restatements, institutional investors

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 1,501 (14,358)
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

CEO Compensation and Incentives - Evidence from M&A Bonuses

Cornell University Working Paper
Number of pages: 38 Posted: 13 Aug 2003
Yaniv Grinstein and Paul Hribar
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Iowa - Department of Accounting
Downloads 1,259 (18,868)
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 and Paul Hribar
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Iowa - Department of Accounting

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CEO compensation, Mergers and acquisitions

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 1,164 (21,224)
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

12.

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 1,106 (23,324)
Citation 17

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

13.

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 999 (27,002)
Citation 9

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

14.

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 847 (34,097)
Citation 5

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miss, beat, earnings management, analysts forecast

15.

Principles-Based Standards and Earnings Attributes

Management Science, Forthcoming
Number of pages: 60 Posted: 26 Apr 2012 Last Revised: 01 Feb 2016
University of Texas at El Paso - Department of Accounting & Information Systems, University of Iowa - Department of Accounting, The University of Arizona - Eller College of Management and University of Oregon - Charles H. Lundquist School of Business
Downloads 671 (46,861)
Citation 14

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

16.

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
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and Georgetown University - Department of Accounting and Business Law
Downloads 604 (53,722)
Citation 6

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Cash Flow Asymmetry, Conservatism, Asymmetric Timeliness

17.

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 439 (79,611)
Citation 10

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investor sentiment, insider trading, voluntary disclosure

18.

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 421 (83,693)

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Stock options, conservatism, earnings quality

19.

An Examination of the Relative Abilities of Earnings and Cash Flows to Explain Returns and Market Values

Rotman School of Management Working Paper No. 3107145
Number of pages: 38 Posted: 30 Jan 2018
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, The University of Arizona - Eller College of Management and University of Houston - C.T. Bauer College of Business
Downloads 369 (97,402)

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earnings, future cash flows, discount rates, timely loss recognition

20.

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, Paul Hribar and Fani Kalogirou
Lancaster University - Management School, University of Iowa - Department of Accounting and UCP-Católica Lisbon School of Business and Economics
Downloads 331 (110,091)

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

21.

Do Managers Convey More Information via Voluntary Disclosure when GAAP Limits Their Discretion in Financial Statements?

Number of pages: 63 Posted: 04 Jan 2019 Last Revised: 01 Apr 2021
University of Iowa - Department of Accounting, The University of Arizona - Eller College of Management, University of Arizona - Department of Accounting, Arizona State University and University of Iowa - Henry B. Tippie College of Business
Downloads 284 (130,120)
Citation 1

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

22.

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

Number of pages: 50 Posted: 08 Dec 2014
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 217 (169,074)
Citation 5

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

23.

Incorrect Inferences When Using Generated Regressors in Accounting Research

Number of pages: 44 Posted: 12 Nov 2020
Wei Chen, Paul Hribar and Sam Melessa
University of Connecticut, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 192 (189,410)
Citation 2

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Generated Regressor, Standard Error Bias, Residuals, Predicted Values, Type I Errors, Financial Reporting Quality, Accrual Quality, Investment, Litigation Risk

24.

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 157 (225,398)
Citation 2

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management range forecast, uncertainty, precision, confidence

25.

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 Oregon
Downloads 148 (236,507)
Citation 4

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special dividend, catering, taxation, signaling

26.

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 and Paul Hribar
Lancaster University Management School, Lancaster University - Management School and University of Iowa - Department of Accounting
Downloads 128 (265,171)

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

27.

Customer Bargaining Power and Strategic Financial Reporting

Number of pages: 49 Posted: 04 Nov 2020
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 111 (293,931)

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expense classification, customer concentration, bargaining power

28.

Debt Covenant Violations and Employee Safety

Number of pages: 38 Posted: 14 May 2021
University of Iowa, Lancaster University - Management School, University of Iowa - Department of Accounting and UCP-Católica Lisbon School of Business and Economics
Downloads 22 (602,236)

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

29.

Informed Trading and the Market Reaction to Accounting Restatements

The Accounting Review, Forthcoming
Posted: 16 Nov 2010 Last Revised: 22 Aug 2013
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

30.

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
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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