Paul Hribar

University of Iowa - Henry B. Tippie College of Business

Leonard A. Hadley Research Professor of Accounting

Dept. of Accounting

Iowa City, IA 52242-1000

United States

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

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    • Tel: 319-335-1008
SCHOLARLY PAPERS

28

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296

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303

Scholarly Papers (28)

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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 - Henry B. Tippie College of Business and Singapore Management University - School of Accountancy
Downloads 4,589 (1,826)
Citation 34

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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 - Henry B. Tippie College of Business, University of Connecticut - Department of Accounting and University of Oregon
Downloads 4,553 (1,854)
Citation 47

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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 - Henry B. Tippie College of Business
Downloads 2,883 (4,075)
Citation 37

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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 - Henry B. Tippie College of Business
Downloads 2,586 (4,893)
Citation 9

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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 - Henry B. Tippie College of Business and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,811 (8,908)
Citation 2

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Accruals, Cash flows, Life cycle, Accrual anomaly

6.

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

Downloads 1,592 ( 11,013)
Citation 119

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 - Henry B. Tippie College of Business and Syracuse University
Downloads 1,576 (10,976)
Citation 11

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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 - Henry B. Tippie College of Business and Syracuse University
Downloads 16 (583,564)
Citation 36
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7.

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

Downloads 1,483 ( 12,275)

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 - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Downloads 1,483 (12,023)
Citation 68

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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 - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics

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Accounting restatements, cost of capital, earnings quality

8.

Institutional Investors and Accounting Restatements

AAA 2005 FARS Meeting Paper
Number of pages: 43 Posted: 17 Sep 2004
Paul Hribar, Nicole Thorne Jenkins and Juan Wang
University of Iowa - Henry B. Tippie College of Business, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and Central Connecticut State University
Downloads 1,468 (12,465)
Citation 17

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accounting restatements, institutional investors

9.

Stock Repurchases as an Earnings Management Device

Downloads 1,453 ( 12,658)

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 - Henry B. Tippie College of Business, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting
Downloads 1,453 (12,420)
Citation 36

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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 - Henry B. Tippie College of Business, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting

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Stock repurchases, earnings management

10.

CEO Compensation and Incentives - Evidence from M&A Bonuses

Downloads 1,211 ( 16,853)

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 - Henry B. Tippie College of Business
Downloads 1,211 (16,528)
Citation 43

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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 - Henry B. Tippie College of Business

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CEO compensation, Mergers and acquisitions

11.

Incorrect Inferences When Using Residuals as Dependent Variables

Downloads 1,060 ( 20,528)
Citation 28

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 Iowa - Henry B. Tippie College of Business, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Department of Accounting
Downloads 1,060 (20,156)
Citation 28

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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 Iowa - Henry B. Tippie College of Business, University of Iowa - Henry B. Tippie College of Business 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 - Henry B. Tippie College of Business and University of Texas at Austin - Department of Accounting
Downloads 1,060 (20,528)
Citation 4

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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 - Henry B. Tippie College of Business and University of New Hampshire
Downloads 952 (24,073)
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 - Henry B. Tippie College of Business and College of William and Mary
Downloads 825 (29,548)
Citation 4

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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
David Folsom, Paul Hribar, Richard Mergenthaler and Kyle Peterson
University of Texas at El Paso - Department of Accounting & Information Systems, University of Iowa - Henry B. Tippie College of Business, The University of Arizona - Eller College of Management and University of Oregon - Charles H. Lundquist School of Business
Downloads 633 (42,338)
Citation 11

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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
Daniel W. Collins, Paul Hribar and Xiaoli (Shaolee) Tian
University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and Georgetown University - Department of Accounting and Business Law
Downloads 594 (46,098)
Citation 4

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Cash Flow Asymmetry, Conservatism, Asymmetric Timeliness

17.

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 - Henry B. Tippie College of Business and Syracuse University
Downloads 416 (71,874)

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Stock options, conservatism, earnings quality

18.

Managers and Investor Sentiment

Number of pages: 41 Posted: 20 Apr 2013
Paul Hribar and Phillip J. Quinn
University of Iowa - Henry B. Tippie College of Business and University of Washington - Foster School of Business
Downloads 397 (75,948)
Citation 9

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investor sentiment, insider trading, voluntary disclosure

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
Paul Hribar, Sam Melessa, Richard Mergenthaler and R. Christopher Small
University of Iowa - Henry B. Tippie College of Business, University of Iowa - Department of Accounting, The University of Arizona - Eller College of Management and University of Toronto - Rotman School of Management
Downloads 337 (91,640)

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

20.

How Do Experienced Analysts Improve Price Efficiency?

Number of pages: 49 Posted: 10 Jun 2014 Last Revised: 08 May 2018
Ali C. Akyol, Paul Hribar, Yiming Qian and Frank Yu
University of Ottawa, University of Iowa - Henry B. Tippie College of Business, University of Connecticut and China Europe International Business School
Downloads 255 (123,794)

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Financial Analysts, Accrual Anomaly, Experience, Accrual Quality

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, Paul Hribar and Fani Kalogirou
Lancaster University - Management School, University of Iowa - Henry B. Tippie College of Business and UCP-Católica Lisbon School of Business and Economics
Downloads 252 (125,242)

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

22.

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 - Henry B. Tippie College of Business, University of Iowa - Department of Accounting, University of Toronto - Rotman School of Management and University of Iowa - Henry B. Tippie College of Business
Downloads 199 (157,490)

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

23.

GAAP Restrictions and Voluntary Disclosure

Number of pages: 55 Posted: 04 Jan 2019
Paul Hribar, Richard Mergenthaler, Aaron Roeschley, Spencer Young and Chris X. Zhao
University of Iowa - Henry B. Tippie College of Business, The University of Arizona - Eller College of Management, University of Arizona - Department of Accounting, University of Arizona - Eller College of Management and University of Iowa - Henry B. Tippie College of Business
Downloads 163 (188,002)

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

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 - Henry B. Tippie College of Business, Chapman University and University of Iowa - Department of Accounting
Downloads 145 (207,422)

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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 - Henry B. Tippie College of Business, University of Illinois at Chicago - Department of Accounting and University of Oregon
Downloads 141 (212,180)
Citation 3

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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 - Henry B. Tippie College of Business
Downloads 88 (296,847)

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

27.

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 - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics

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information risk, restatements, insider trading, repurchases

28.

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 - Henry B. Tippie College of Business, College of William and Mary and University of Texas at Austin - Department of Accounting

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