Sam Melessa

University of Iowa - Department of Accounting

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

10

DOWNLOADS
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Top 19,610

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2,934

SSRN CITATIONS
Rank 28,091

SSRN RANKINGS

Top 28,091

in Total Papers Citations

23

CROSSREF CITATIONS

8

Scholarly Papers (10)

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 1,139 (21,076)
Citation 22

Abstract:

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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; coef´Čücient 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 Connecticut and University of Iowa - Department of Accounting
Downloads 390 (88,504)
Citation 1

Abstract:

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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
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, The University of Arizona - Eller College of Management and University of Toronto - Rotman School of Management
Downloads 365 (95,589)

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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
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, University of Toronto - Rotman School of Management and University of Iowa - Henry B. Tippie College of Business
Downloads 214 (166,463)
Citation 5

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

5.

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

Number of pages: 62 Posted: 28 Nov 2017 Last Revised: 03 Apr 2020
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 201 (176,630)

Abstract:

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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 - Department of Accounting, Chapman University and University of Iowa - Department of Accounting
Downloads 154 (222,803)
Citation 2

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management range forecast, uncertainty, precision, confidence

7.

Incorrect Inferences When Using Generated Regressors in Accounting Research

Number of pages: 44 Posted: 12 Nov 2020
Wei Chen, Paul Hribar and Sam Melessa
University of Connecticut, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 132 (252,295)

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Generated Regressor, Standard Error Bias, Residuals, Predicted Values, Type I Errors, Financial Reporting Quality, Accrual Quality, Investment, Litigation Risk

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
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 123 (266,053)

Abstract:

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construct validity, high-value observations, measurement

9.

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 114 (280,975)
Citation 4

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macroeconomic uncertainty, employment report, earnings response coefficient, drift

10.

Customer Bargaining Power and Strategic Financial Reporting

Number of pages: 49 Posted: 04 Nov 2020
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 102 (303,511)

Abstract:

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expense classification, customer concentration, bargaining power