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

11

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Top 8,656

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167

CROSSREF CITATIONS

14

Scholarly Papers (11)

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1.

Incorrect Inferences When Using Residuals as Dependent Variables

Downloads 1,565 (20,696)
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 1,565 (20,335)
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.

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 830 (51,678)
Citation 16

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generated regressor, standard error bias, bootstrapping, predicted values, financial reporting quality, earnings forecasts, 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: 47 Posted: 26 Jun 2017 Last Revised: 05 Jan 2023
Wei Chen, Daniel W. Collins and Sam Melessa
University of Connecticut, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 514 (95,325)
Citation 2

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conditional conservatism; timely loss recognition; accruals; cash flow predictability.

4.

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 (139,210)

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expense classification, customer concentration, bargaining power

5.

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

Number of pages: 58 Posted: 28 Nov 2017 Last Revised: 13 Nov 2023
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 358 (145,178)
Citation 2

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

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 256 (206,029)
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 215 (243,689)
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, The University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 202 (258,057)

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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 South Dakota State University - Ness School of Management and Economics
Downloads 199 (261,629)

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

10.

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 179 (288,829)
Citation 2

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

11.

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 135 (362,898)
Citation 5

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macroeconomic uncertainty, employment report, earnings response coefficient, drift