Jeffrey Hales

University of Texas at Austin - Department of Accounting

Charles T. Zlatkovich Centennial Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

20

DOWNLOADS
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Top 6,464

in Total Papers Downloads

7,202

SSRN CITATIONS
Rank 5,565

SSRN RANKINGS

Top 5,565

in Total Papers Citations

54

CROSSREF CITATIONS

151

Scholarly Papers (20)

1.

A Review of Academic Research on the Reporting of Cash Flows from Operations

Number of pages: 67 Posted: 04 Mar 2012 Last Revised: 25 Oct 2015
Jeffrey Hales and Steven F. Orpurt
University of Texas at Austin - Department of Accounting and Arizona State University
Downloads 1,347 (14,966)
Citation 1

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Cash flow from operations, Direct method, Statement of cash flows

2.

Predicting the Next Step of a Random Walk: Experimental Evidence of Regime-Shifting Beliefs

AFA 2002 Atlanta Meetings
Number of pages: 35 Posted: 20 Apr 2001
Robert J. Bloomfield and Jeffrey Hales
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 887 (27,844)
Citation 7

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Behavioral Finance, Regime Shifting, Post-Earnings-Announcement Drift, Momentum, Market Efficiency

3.

Understanding Analysts' Use and Under-Use of Stock Returns and Other Analysts' Forecasts when Forecasting Earnings

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 47 Posted: 27 Aug 2007 Last Revised: 25 Oct 2015
Michael B. Clement, Jeffrey Hales and Yanfeng Xue
University of Texas at Austin - Department of Accounting, University of Texas at Austin - Department of Accounting and George Washington University - Department of Accountancy
Downloads 572 (50,445)
Citation 12

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Financial analysts, earnings forecasts, market efficiency, learning

4.

Beyond a One-Size-Fits-All Mentality: An Experimental Investigation of How Narcissistic Employees Respond to Relative Performance Information

Georgia Tech Scheller College of Business Research Paper No. 2016-053
Number of pages: 38 Posted: 15 Mar 2012 Last Revised: 04 Oct 2016
Jeffrey Hales, Jessen L. Hobson and Robert J. Resutek
University of Texas at Austin - Department of Accounting, University of Illinois at Urbana-Champaign and University of Georgia - J.M. Tull School of Accounting
Downloads 529 (55,654)
Citation 8

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Relative Performance Information, Narcissism, Management Control Systems, Misreporting

5.

A New Era of Voluntary Disclosure? Empirical Evidence on How Employee Postings on Social Media Relate to Future Corporate Disclosures

Accounting, Organizations and Society, Forthcoming
Number of pages: 67 Posted: 03 Apr 2017 Last Revised: 03 May 2018
Jeffrey Hales, James Moon and Laura Swenson
University of Texas at Austin - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee
Downloads 495 (60,463)
Citation 9

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Voluntary disclosure; social media; employee outlook; forecasting

Who Believes the Hype? An Experimental Examination of how Language Affects Investor Judgments

Number of pages: 50 Posted: 30 Aug 2010
University of Texas at Austin - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and Bentley University - McCallum Graduate School of Business
Downloads 317 (101,428)
Citation 3

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Language, Tone, Vividness, Investor Judgment

Who Believes the Hype? An Experimental Examination of how Language Affects Investor Judgments

Journal of Accounting Research, Forthcoming
Number of pages: 51 Posted: 05 Dec 2010
University of Texas at Austin - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and Bentley University - McCallum Graduate School of Business
Downloads 145 (215,453)
Citation 2

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Vividness, Motivated Sensitivity, Disclosure, Investor Judgment

7.

Inducing Reliable Reporting

Cornell University
Number of pages: 50 Posted: 19 Jan 2001
Robert J. Bloomfield and Jeffrey Hales
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 417 (74,561)

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8.

Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity

Journal of Accounting Research, Forthcoming
Number of pages: 46 Posted: 30 Jul 2007 Last Revised: 25 Oct 2015
Jeffrey Hales and Michael G. Williamson
University of Texas at Austin - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 362 (87,891)
Citation 4

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9.

Experimental Evidence of How Prior Experience as an Auditor Influences Managers' Strategic Reporting Decisions

Number of pages: 39 Posted: 24 Aug 2006
University of Mississippi - Patterson School of Accountancy, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 362 (87,891)
Citation 5

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Experiments, reporting, auditing, experience, own-payoff effect

10.

Selection Benefits of Stock-Based Compensation for the Rank-and-File

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 34 Posted: 17 Aug 2012 Last Revised: 25 Oct 2015
University of Texas at Austin - Department of Accounting, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 360 (88,421)
Citation 3

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stock-based compensation, contract self-selection, employee optimism

11.

Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices

Accounting Review, Forthcoming
Number of pages: 51 Posted: 29 Jul 2011
University of Texas at Austin - Department of Accounting, Bentley University - McCallum Graduate School of Business and Brigham Young University
Downloads 350 (91,380)

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functional fixation, leasing, lending, presentation effects, unit of account

12.

Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss

Number of pages: 46 Posted: 05 Mar 2015 Last Revised: 06 Sep 2017
H. Scott Asay and Jeffrey Hales
University of Iowa - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 261 (125,530)
Citation 3

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voluntary disclosure, forward-looking statements, cautionary language, safe harbor, investor judgments

Directional Preferences, Information Processing, and Investors' Forecasts of Earnings

Number of pages: 37 Posted: 20 Apr 2006
Jeffrey Hales
University of Texas at Austin - Department of Accounting
Downloads 224 (145,735)
Citation 2

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Motivated reasoning, independence, optimism, forecast bias and dispersion

Directional Preferences, Information Processing, and Investors' Forecasts of Earnings

Journal of Accounting Research, Vol. 45, No. 3, pp. 607-628, June 2007
Number of pages: 22 Posted: 11 Dec 2007
Jeffrey Hales
University of Texas at Austin - Department of Accounting
Downloads 23 (554,476)
Citation 4
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14.

Should Analysts Act Alone?

Johnson School Research Paper No. 39-06
Number of pages: 45 Posted: 01 Nov 2006
Robert J. Bloomfield and Jeffrey Hales
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 166 (191,902)

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15.

Curbing Earnings Management: Experimental Evidence on How Clawback Provisions and Board Monitoring Affect Managersā€™ Use of Discretion

Georgia Tech Scheller College of Business Research Paper No. 18-7
Number of pages: 37 Posted: 27 Mar 2018
Jeffrey Hales, Balaji Koka and Shankar Venkataraman
University of Texas at Austin - Department of Accounting, Rice University and Bentley University - McCallum Graduate School of Business
Downloads 160 (198,161)
Citation 1

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earnings management, clawback provisions, corporate governance, board of directors

16.

Can Capital Constraints Restrain Creativity? The Spillover Effect of Budget Constraints on Employee Creativity

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 29 Posted: 13 Jul 2017 Last Revised: 09 Nov 2017
Independent, University of Texas at Austin - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Illinois at Urbana-Champaign
Downloads 130 (234,386)

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budgetary controls, budgets, creativity, capital constraints, originality

17.

The Elusive Benefits of Mind Wandering: How Incentive Scheme and Task Structure Facilitate Creative Incubation in a Multitask Environment

Number of pages: 43 Posted: 10 May 2019 Last Revised: 25 Jul 2019
Jeffrey Hales, Wenqian Hu and Ivo Tafkov
University of Texas at Austin - Department of Accounting, Georgia Institute of Technology - Accounting Area and Georgia State University
Downloads 54 (399,889)

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creativity, incentive scheme, multitask environment, quantity vs. quality incentive, task structure, creative incubation

18.

How Far Will Managers Go to Look Like a Good Steward? A Re-Examination of Honesty Preferences in Managerial Reporting

Number of pages: 50 Posted: 23 May 2019
University of Toledo, University of Texas at Austin - Department of Accounting and Georgia State University - Robinson College of Business
Downloads 41 (448,069)

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transparency; reporting disaggregation; classification shifting; honesty preferences

19.

Disclosure Overload? A Professionalā€User Perspective on the Usefulness of General Purpose Financial Statements

Contemporary Accounting Research, Forthcoming
Posted: 09 May 2019
Michael S. Drake, Jeffrey Hales and Lynn L. Rees
Brigham Young University - Marriott School, University of Texas at Austin - Department of Accounting and Utah State University - Huntsman School of Business

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disclosure overload, financial statements, financial statement footnotes, accounting usefulness, analysts

20.

Hyperbole or Reality? Investor Response to Extreme Language in Earnings Conference Calls

The Accounting Review, Forthcoming
Posted: 19 May 2016 Last Revised: 12 Jul 2019
Khrystyna Bochkay, Jeffrey Hales and Sudheer Chava
University of Miami - School of Business Administration, University of Texas at Austin - Department of Accounting and Georgia Institute of Technology - Scheller College of Business

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Extreme Language; Tone; Market Reactions; Analyst Revisions; Future Performance; Earnings Conference Calls