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

10

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3,586

SSRN CITATIONS
Rank 18,417

SSRN RANKINGS

Top 18,417

in Total Papers Citations

42

CROSSREF CITATIONS

15

Scholarly Papers (10)

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1.

Incorrect Inferences When Using Residuals as Dependent Variables

Downloads 1,320 ( 21,460)
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 1,320 (21,107)
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

2.

Incorrect Inferences When Using Generated Regressors in Accounting Research

Number of pages: 66 Posted: 12 Nov 2020 Last Revised: 06 May 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 497 (80,830)
Citation 11

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generated regressor; standard error bias; predicted values; type I errors; financial reporting quality; accrual quality; investment; litigation risk.

3.

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 Connecticut and University of Iowa - Department of Accounting
Downloads 424 (97,458)
Citation 1

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

4.

Surrogate Measures of Operating Cash Flows and Accruals: Problems and Solutions

Number of pages: 58 Posted: 28 Nov 2017 Last Revised: 21 Mar 2022
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, Penn State University and University of Oklahoma
Downloads 261 (164,342)

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Balance Sheet Method, Surrogate Cash Flow Measures, Surrogate Accruals Measures

5.

Customer Bargaining Power and Strategic Financial Reporting

Number of pages: 52 Posted: 04 Nov 2020 Last Revised: 05 Apr 2022
Paul Hribar, Sam Melessa, David Volant and Jaron H. Wilde
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 249 (172,753)

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expense classification, customer concentration, bargaining power

6.

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 235 (181,946)
Citation 5

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

7.

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 173 (240,044)
Citation 2

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management range forecast, uncertainty, precision, confidence

8.

A New Method for Assessing the Construct Validity of Accounting Measures: Looking Where the Action is

Number of pages: 48 Posted: 12 May 2020 Last Revised: 23 Nov 2020
Cristi A. Gleason, Bradford F. Hepfer, W. Bruce Johnson and Sam Melessa
University of Iowa - Department of Accounting, Texas A&M University - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 155 (263,109)

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construct validity, high-value observations, measurement

9.

Regulatory (In)Attention and Earnings Management

Number of pages: 37 Posted: 05 May 2021 Last Revised: 23 Jun 2021
Dirk E. Black, Sam Melessa and Ming (Mike) Yuan
University of Nebraska at Lincoln - School of Accountancy, University of Iowa - Department of Accounting and University of Nebraska at Lincoln
Downloads 151 (268,661)

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securities regulation, revenue, discretion, spending, earnings management, attention

10.

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 121 (318,367)
Citation 5

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macroeconomic uncertainty, employment report, earnings response coefficient, drift