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

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    • Tel: 319-335-1008
SCHOLARLY PAPERS

33

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229

Scholarly Papers (33)

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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 4,958 (3,228)
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 4,922 (3,270)
Citation 94

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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 3,040 (7,300)
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 2,685 (8,796)
Citation 22

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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 1,826 (16,316)
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

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 1,665 (18,808)
Citation 12

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Accruals, Earnings Management, Earnings Quality

7.

Stock Repurchases as an Earnings Management Device

Downloads 1,651 (19,018)

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 1,651 (18,729)
Citation 76

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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

8.

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

Downloads 1,593 (20,136)

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 1,593 (19,785)
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

9.

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 1,575 (20,470)
Citation 21

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accounting restatements, institutional investors

10.

Incorrect Inferences When Using Residuals as Dependent Variables

Downloads 1,564 (20,702)
Citation 26

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 1,564 (20,341)
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

11.

CEO Compensation and Incentives - Evidence from M&A Bonuses

Downloads 1,335 (26,229)

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 1,335 (25,791)
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.

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 1,235 (29,428)
Citation 41

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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 1,068 (36,271)
Citation 9

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

14.

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

Number of pages: 71 Posted: 12 Sep 2022 Last Revised: 22 Sep 2023
Andrew C. Call, Paul Hribar, Douglas J. Skinner and David H. H. 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 987 (40,576)

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guidance, forward-looking information, voluntary disclosure, management forecasts

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 898 (46,241)
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 829 (51,645)
Citation 16

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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
University of Texas at El Paso - Department of Accounting & Information Systems, University of Iowa - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 768 (57,218)
Citation 25

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

18.

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 625 (74,728)
Citation 6

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Cash Flow Asymmetry, Conservatism, Asymmetric Timeliness

19.

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

Downloads 580 (81,960)
Citation 9

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 580 (80,977)
Citation 9

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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

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 504 (97,632)
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 479 (103,863)

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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 453 (110,918)
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 H. H. 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 372 (139,126)

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expense classification, customer concentration, bargaining power

24.

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 256 (205,923)
Citation 5

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

25.

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 226 (232,376)

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financial reporting, employees, financial literacy, misreporting, fraud

26.

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 215 (243,570)
Citation 2

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management range forecast, uncertainty, precision, confidence

27.

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 204 (255,661)

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

28.

On the Use of Absolute Residuals as Dependent Variables in Accounting Research

Number of pages: 58 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 178 (288,676)
Citation 2

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residuals, absolute value, discretionary accruals, earnings management, abnormal investment, investment efficiency

29.

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 174 (294,492)
Citation 4

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special dividend, catering, taxation, signaling

30.

Earnings Myopia and Private Equity Takeovers

University of Connecticut School of Business Research Paper No. 21-15
Number of pages: 53 Posted: 10 Sep 2021 Last Revised: 23 May 2023
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 160 (316,242)

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private equity; earnings myopia; real earnings management; going private

31.

The Precision of Point Forecasts

Number of pages: 40 Posted: 07 Nov 2023
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 72 (552,018)

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

32.

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

33.

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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