Jeffrey Hales

University of Texas at Austin - Department of Accounting

Charles T. Zlatkovich Centennial Professor

Austin, TX 78712

United States

  • University of Texas at Austin - Department of Accounting

    • Email
    • Tel: 512-471-2163
    • Fax: 512-471-3907
SCHOLARLY PAPERS

24

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10,274

SSRN CITATIONS
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Top 6,084

in Total Papers Citations

143

CROSSREF CITATIONS

120

Scholarly Papers (24)

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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 1,587 (19,532)
Citation 5

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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

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 918 (43,390)
Citation 10

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

3.

Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets

University of Miami Business School Research Paper No. 3928979
Number of pages: 53 Posted: 24 Sep 2021 Last Revised: 11 Mar 2023
Khrystyna Bochkay, Jeffrey Hales and George Serafeim
University of Miami Herbert Business School, University of Texas at Austin - Department of Accounting and Harvard Business School
Downloads 703 (62,347)
Citation 2

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voluntary disclosure; sustainability reporting standards; earnings conference calls; environmental, social, and governance (ESG) issues

4.

Credible disclosure or mere puffery? Empirical evidence on the voluntary use of sustainability disclosure standards

Number of pages: 49 Posted: 25 Jul 2022 Last Revised: 30 Aug 2023
Khrystyna Bochkay, Seungju Choi and Jeffrey Hales
University of Miami Herbert Business School, University of Miami Herbert Business School and University of Texas at Austin - Department of Accounting
Downloads 700 (62,601)
Citation 1

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sustainability reporting standards; Sustainability Accounting Standards Board (SASB); environmental, social, and corporate governance (ESG) issues; voluntary disclosure

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 651 (68,693)
Citation 29

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Voluntary disclosure; social media; employee outlook; forecasting

6.

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 631 (71,481)
Citation 12

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Financial analysts, earnings forecasts, market efficiency, learning

7.

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 617 (73,531)
Citation 13

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Relative Performance Information, Narcissism, Management Control Systems, Misreporting

8.

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

Downloads 526 (89,673)
Citation 37

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

Number of pages: 50 Posted: 30 Aug 2010
Jeffrey Hales, Xi (Jason) Kuang and Shankar Venkataraman
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 363 (137,490)
Citation 2

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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
Jeffrey Hales, Xi (Jason) Kuang and Shankar Venkataraman
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 163 (301,957)
Citation 6

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Vividness, Motivated Sensitivity, Disclosure, Investor Judgment

9.

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
Jeffrey Hales, Laura W. Wang and Michael G. Williamson
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 488 (98,270)
Citation 12

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

10.

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 436 (112,298)

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11.

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 397 (125,222)
Citation 5

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12.

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

Accounting Review, Forthcoming
Number of pages: 51 Posted: 29 Jul 2011
Jeffrey Hales, Shankar Venkataraman and T. Jeffrey Wilks
University of Texas at Austin - Department of Accounting, Bentley University - McCallum Graduate School of Business and Brigham Young University
Downloads 388 (128,484)

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

13.

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

Number of pages: 39 Posted: 24 Aug 2006
Kendall Bowlin, Jeffrey Hales and Steven J. Kachelmeier
University of Mississippi - Patterson School of Accountancy, University of Texas at Austin - Department of Accounting and University of Texas at Austin
Downloads 383 (130,453)
Citation 9

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

14.

Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs

The Accounting Review (2023). https://doi.org/10.2308/TAR-2021-0551
Number of pages: 65 Posted: 27 Aug 2021 Last Revised: 13 Jul 2023
H. Scott Asay, Jeffrey Hales, Cory Hinds and Kathy Rupar
University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting, Queen's University - Smith School of Business and Georgia Institute of Technology
Downloads 379 (132,055)
Citation 3

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investor judgments, construct validity, experimental design

15.

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 338 (149,624)
Citation 4

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

16.

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 255 (200,377)
Citation 2

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Motivated reasoning, independence, optimism, forecast bias and dispersion

17.

Curbing Earnings Management: Experimental Evidence on How Clawback Provisions and Board Monitoring Affect Managers’ 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 225 (226,221)
Citation 5

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

18.

Juggling Creativity and Productivity: How Incentive Scheme and Task Switching Affect Creativity in a Multitask Environment

Number of pages: 53 Posted: 10 May 2019 Last Revised: 24 Feb 2023
Jeffrey Hales, Wenqian Hu and Ivo Tafkov
University of Texas at Austin - Department of Accounting, University of Waterloo and Georgia State University
Downloads 189 (265,594)

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creativity; incentive scheme; multitask environment; quantity vs. creativity incentive; discretion in task switching; creative incubation

19.

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 187 (268,132)
Citation 1

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20.

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
Francis de Vericourt, Jeffrey Hales, Gilles Hilary and Jordan Samet
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 182 (274,505)
Citation 1

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budgetary controls, budgets, creativity, capital constraints, originality

21.

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
Heba Abdel-Rahim, Jeffrey Hales and Douglas E. Stevens
University of Toledo, University of Texas at Austin - Department of Accounting and Georgia State University - Robinson College of Business
Downloads 94 (455,991)

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transparency; reporting disaggregation; classification shifting; honesty preferences

22.

How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting

Contemporary Accounting Research, Forthcoming
Posted: 07 Dec 2021
Heba Abdel-Rahim, Jeffrey Hales and Douglas E. Stevens
University of Toledo, University of Texas at Austin - Department of Accounting and Georgia State University - Robinson College of Business

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transparency, disaggregation, classification shifting, trustworthiness, honesty, stewardship

23.

Disclosure Overload? A Professional‐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 - School of Accountancy

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

24.

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 Herbert Business School, 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