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

SCHOLARLY PAPERS

24

DOWNLOADS
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Top 668

in Total Papers Downloads

28,126

CITATIONS
Rank 626

SSRN RANKINGS

Top 626

in Total Papers Citations

793

Scholarly Papers (24)

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 - Henry B. Tippie College of Business, University of Connecticut - Department of Accounting and University of Oregon
Downloads 3,860 (1,548)
Citation 21

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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 - Henry B. Tippie College of Business and Singapore Management University - School of Accountancy
Downloads 3,777 (1,489)
Citation 10

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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 - Henry B. Tippie College of Business
Downloads 2,667 (3,310)
Citation 336

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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 2,420 (3,943)
Citation 109

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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 1,788 (6,994)
Citation 1

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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 D. Craig Nichols
University of Iowa - Henry B. Tippie College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,508 (9,231)
Citation 66

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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 D. Craig Nichols
University of Iowa - Henry B. Tippie College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 16 (497,152)
Citation 66
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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 1,467 (9,640)
Citation 91

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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 1,356 (10,261)
Citation 16

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accounting restatements, institutional investors

9.
Downloads 1,352 ( 11,190)
Citation 49

Stock Repurchases as an Earnings Management Device

Number of pages: 43 Posted: 04 Apr 2004
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 1,352 (10,987)
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 - 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

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 1,114 (14,953)
Citation 73

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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.

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 827 (19,368)
Citation 6

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

12.

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 742 (25,788)
Citation 5

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miss, beat, earnings management, analysts forecast

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 620 (24,272)
Citation 6

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

14.

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 - Henry B. Tippie College of Business and Ohio State University (OSU) - Fisher College of Business
Downloads 493 (39,027)
Citation 1

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Cash Flow Asymmetry, Conservatism, Asymmetric Timeliness

15.

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

Number of pages: 37 Posted: 27 Jun 2007
Paul Hribar and D. Craig Nichols
University of Iowa - Henry B. Tippie College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 384 (60,427)

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Stock options, conservatism, earnings quality

16.

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 - 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 333 (42,601)
Citation 2

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

17.

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 225 (75,978)
Citation 1

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investor sentiment, insider trading, voluntary disclosure

18.

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 166 (40,425)

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

19.

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

Number of pages: 50 Posted: 08 Dec 2014
University of Iowa - Henry B. Tippie College of Business, University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 95 (149,116)

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

20.

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 89 (200,358)

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special dividend, catering, taxation, signaling

21.

How Do Experienced Analysts Improve Price Efficiency?

Number of pages: 47 Posted: 10 Jun 2014 Last Revised: 01 Jul 2017
Ali C. Akyol, Paul Hribar, Yiming Qian and Frank Yu
University of Melbourne - Department of Finance, University of Iowa - Henry B. Tippie College of Business, University of Iowa - Department of Finance and China Europe International Business School
Downloads 74 (166,830)

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Financial Analysts, Accrual Anomaly, Experience, Accrual Quality

22.

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 0 (236,305)

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management range forecast, uncertainty, precision, confidence

23.

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 - 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

24.

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

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