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Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

HRIBAR, PAUL; MERGENTHALER, RICHARD; ROESCHLEY, AARON; … - In: Journal of Accounting Research 60 (2021) 1, pp. 299-351

Persistent link: https://www.econbiz.de/10012633806

Incorrect Inferences When Using Residuals as Dependent Variables

CHEN, WEI; HRIBAR, PAUL; MELESSA, SAMUEL - In: Journal of Accounting Research 56 (2018) 3, pp. 751-796

Persistent link: https://www.econbiz.de/10012086200

Discussion of Competitive Costs of Disclosure by Biotech IPOs

HRIBAR, PAUL - In: Journal of Accounting Research 42 (2004) 2, pp. 357-364

Persistent link: https://www.econbiz.de/10005658728

The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management

HRIBAR, PAUL; NICHOLS, D. CRAIG - In: Journal of Accounting Research 45 (2007) 5, pp. 1017-1053

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This paper examines the implications of using the absolute value of discretionary accruals when testing for earnings management. First, we analytically develop the mean and variance of the distribution of absolute discretionary accruals, and show that the expected value is an increasing...

Persistent link: https://www.econbiz.de/10005658733

Errors in Estimating Accruals: Implications for Empirical Research

Hribar, Paul - In: Journal of Accounting Research 40 (2002) 1, pp. 105-134

Persistent link: https://www.econbiz.de/10005193892