Robert Libby

Cornell University - Samuel Curtis Johnson Graduate School of Management

David A. Thomas Professor of Management

Ithaca, NY 14853

United States

  • Cornell University - Samuel Curtis Johnson Graduate School of Management

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SCHOLARLY PAPERS

21

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19,345

SSRN CITATIONS
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261

CROSSREF CITATIONS

88

Scholarly Papers (21)

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1.

Experimental Research in Financial Accounting

Number of pages: 72 Posted: 28 Feb 2001
Robert Libby, Robert J. Bloomfield and Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 4,253 (4,150)
Citation 75

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2.

Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice

ACCOUNTING, ORGANIZATIONS, AND INSTITUTIONS: ESSAYS FOR ANTHONY HOPWOOD, Oxford University Press, 2009, Johnson School Research Paper Series No. #16-09
Number of pages: 40 Posted: 23 Mar 2009 Last Revised: 14 Apr 2009
Robert Libby and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Downloads 3,054 (7,204)

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earnings management, accounting choice, financial reporting, regulation, corporate governance, auditing

3.

Theory Testing and Process Evidence in Accounting Experiments

H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce, Robert Libby; Theory Testing and Process Evidence in Accounting Experiments. The Accounting Review 2021; doi: https://doi.org/10.2308/TAR-2019-1001
Number of pages: 50 Posted: 25 Nov 2019 Last Revised: 20 Dec 2021
H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce and Robert Libby
University of Iowa - Department of Accounting, SC Johnson Graduate School of Management, Emory University - Goizueta Business School, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,581 (20,276)
Citation 59

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experimental research, process evidence, moderation, mediation, multiple experiments, experimental design

4.

Earnings Management, Audit Differences, and Analysts' Forecasts

Number of pages: 33 Posted: 24 Sep 1999
Robert Libby and William R. Kinney Jr.
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 1,525 (21,439)
Citation 2

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5.

Underreactions and Overreactions: The Influence of Information Reliability and Portfolio Formation Rules

Number of pages: 50 Posted: 18 Oct 1998
Robert J. Bloomfield, Robert Libby and Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 928 (43,990)
Citation 7

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6.

Guidance Frequency and Guidance Properties: The Effect of Reputation-Building and Learning-by-Doing

Johnson School Research Paper Series No. 12-2010
Number of pages: 51 Posted: 01 Feb 2010 Last Revised: 11 Jun 2014
Sanjeev Bhojraj, Robert Libby and Holly Yang
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Singapore Management University - School of Accountancy
Downloads 875 (47,678)
Citation 13

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management forecasts, earnings guidance, guidance frequency, learning

7.

Self-Serving Attribution Bias, Overconfidence and the Issuance of Management Forecasts

The Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 24 Aug 2010 Last Revised: 20 Aug 2011
Robert Libby and Kristina M. Rennekamp
Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Management
Downloads 836 (50,766)
Citation 32

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Self-Serving Attribution Bias, Overconfidence, Voluntary Disclosure, Earnings Forecasts

8.

Financial Statement Disaggregation Decisions and Auditors’ Tolerance for Misstatement

Accounting Review, Vol. 88, No. 2, 2013
Number of pages: 45 Posted: 10 Aug 2011 Last Revised: 04 Mar 2014
Robert Libby and Tim Brown
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of South Carolina - Department of Accounting
Downloads 742 (59,641)
Citation 8

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disaggregation, materiality, IFRS vs. U.S. GAAP, disclosure location, audit guidance

9.

Over-Reliance on Previous Periods' Earnings Can Cause Post-Earnings-Announcement Drift and Over-Reactions to Extreme Performance

Number of pages: 37 Posted: 18 Oct 1998
Robert J. Bloomfield, Robert Libby and Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 731 (60,809)
Citation 7

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10.

Earnings Presentation Effects on Manager Reporting Choices and Investor Decisions

Libbry, R., and S. A. Emett. Earnings presentation effects on manager reporting choices and investor decisions. Accounting and Business Research 44(4): 410-438, 2014
Number of pages: 31 Posted: 26 Nov 2013 Last Revised: 26 Jun 2015
Robert Libby and Scott A. Emett
Cornell University - Samuel Curtis Johnson Graduate School of Management and Arizona State University (ASU) - School of Accountancy
Downloads 700 (64,519)
Citation 27

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financial statement presentation, disaggregation, recognition vs. disclosure, classification shifting, narrative disclosures, voluntary disclosure, market efficiency, location

11.

Confidence and the Welfare of Less-Informed Investors

Number of pages: 54 Posted: 30 Mar 1998
Robert J. Bloomfield, Robert Libby and Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 673 (67,749)
Citation 7

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12.

Firm Performance, Reporting Goals, and Language in Narrative Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53 Posted: 27 Aug 2012 Last Revised: 28 Feb 2018
H. Scott Asay, Robert Libby and Kristina M. Rennekamp
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Management
Downloads 666 (68,606)
Citation 23

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textual analysis, readability, narrative disclosure language, causal explanation

13.

Derivative Complexity as a Determinant of Perceived Risk

Number of pages: 47 Posted: 05 May 2020 Last Revised: 10 Mar 2023
Michael T. Durney, Robert Libby and Felipe Bastos G. Silva
University of Iowa, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Missouri, Columbia
Downloads 641 (72,108)

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derivative securities, attribute substitution, financial complexity, risk perceptions, retail investors, professional investors

14.

Do Features that Associate Managers with a Message Magnify Investors' Reactions to Narrative Disclosures?

Number of pages: 46 Posted: 21 Nov 2013 Last Revised: 08 Feb 2018
H. Scott Asay, Robert Libby and Kristina M. Rennekamp
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Management
Downloads 639 (72,535)
Citation 15

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language, voluntary disclosure, investor judgment, plain English, personal pronouns, CEO photos

15.

Regulation and the Interdependent Roles of Managers, Auditors, and Directors in Earnings Management and Accounting Choice

Robert H. Smith School Research Paper No. RHS 2602742
Number of pages: 72 Posted: 05 May 2015 Last Revised: 20 Apr 2017
Robert Libby, Kristina M. Rennekamp and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Downloads 550 (87,346)
Citation 14

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earnings management, earnings quality, accounting choice, financial reporting, auditing, corporate governance, experimental design, surveys, regulation

16.

Can Artificial Intelligence Reduce the Effect of Independence Conflicts on Audit Firm Liability?

Number of pages: 53 Posted: 09 Dec 2020 Last Revised: 08 Apr 2022
Robert Libby and Patrick Witz
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Wyoming
Downloads 347 (149,347)

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Audit firm legal liability, artificial intelligence, independence, automation, analytical procedures, trust, audit litigation

17.

Experienced Financial Managers’ Views of the Relationships Among Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts: A Replication

Number of pages: 9 Posted: 27 Feb 2015
Robert Libby and Kristina M. Rennekamp
Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Management
Downloads 322 (162,370)
Citation 3

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Self-Serving Attribution Bias, Overconfidence, Voluntary Disclosure, Earnings Guidance, Earnings Forecasts, Survey

18.

PCAOB Guidance and Audits of Fair Values for Level 2 Investments

Number of pages: 42 Posted: 09 Dec 2015 Last Revised: 23 Feb 2017
Scott A. Emett, Robert Libby and Mark W. Nelson
Arizona State University (ASU) - School of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 263 (199,435)
Citation 5

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Fair value accounting, audit adjustments, management bias, PCAOB guidance

19.

Catscale: A Stochastic Multidimensional Scaling Methodology for the Spatial Analysis of Sorting Data and the Study of Stimulus Categorization

Computational Statistics & Data Analysis, Volume 18, Issue 1, Pages 165-184, 1994
Number of pages: 20 Posted: 06 Jun 2016
Wayne S. DeSarbo, Robert Libby and Kamel Jedidi
Pennsylvania State University, Cornell University - Samuel Curtis Johnson Graduate School of Management and Columbia University - Columbia Business School, Marketing
Downloads 19 (888,740)

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Multidimensional scaling, Sorting tasks, Categorization, Maximum likelihood, Behavioral accounting

20.

Analysts' Reactions to Warnings of Negative Earning Surprises

Posted: 29 Nov 1999
Robert Libby and Hun-Tong Tan
Cornell University - Samuel Curtis Johnson Graduate School of Management and Nanyang Business School, Nanyang Technological University

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21.

Using Decision Aids to Improve Auditors' Conditional Probability Judgments

Posted: 22 Aug 1998
Sarah E. Bonner, Robert Libby and Mark W. Nelson
University of Southern California, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management

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