Sam Melessa

University of Iowa - Department of Accounting

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

  • University of Iowa - Department of Accounting

SCHOLARLY PAPERS

7

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2,340

SSRN CITATIONS
Rank 26,094

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Top 26,094

in Total Papers Citations

21

CROSSREF CITATIONS

6

Scholarly Papers (7)

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1.

Incorrect Inferences When Using Residuals as Dependent Variables

Downloads 1,052 ( 20,584)

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 1,052 (20,212)
Citation 23

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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

2.

The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accruals Components with Respect to Future Cash Flows

Number of pages: 48 Posted: 26 Jun 2017
Daniel W. Collins, Wei Chen and Sam Melessa
University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Department of Accounting
Downloads 350 (87,118)

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conditional conservatism; asymmetric timeliness; accruals; special items; cash flow predictability.

3.

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 333 (92,105)

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

4.

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 (156,230)
Citation 1

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

5.

Surrogate Measures of Cash Flows: Problems and Solutions

Number of pages: 66 Posted: 28 Nov 2017 Last Revised: 14 Feb 2019
Ciao-Wei Chen, Sam Melessa, Richard Mergenthaler and Heejin Ohn
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, The University of Arizona - Eller College of Management and University of Oklahoma
Downloads 155 (194,751)
Citation 1

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6.

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 141 (210,542)

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management range forecast, uncertainty, precision, confidence

7.

Monthly Employment Reports and the Pricing of Firm-Level Earnings News

Number of pages: 57 Posted: 25 Sep 2013
Sam Melessa
University of Iowa - Department of Accounting
Downloads 110 (254,135)
Citation 4

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macroeconomic uncertainty, employment report, earnings response coefficient, drift