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Earnings presentation effects on manager reporting choices and investor decisions

Libby, Robert; Emett, Scott A. - In: Accounting and Business Research 44 (2014) 4, pp. 410-438

We survey recent (mainly US) research on the effects of earnings presentation attributes on manager and user behavior. The literature we discuss relates to three primary earnings presentation attributes: (1) disaggregation (vertical and horizontal), (2) location (recognition vs. disclosure,...

Persistent link: https://www.econbiz.de/10010972504

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

LIBBY, ROBERT; RENNEKAMP, KRISTINA - In: Journal of Accounting Research 50 (2012) 1, pp. 197-231

Persistent link: https://www.econbiz.de/10011038326

CATSCALE: A stochastic multidimensional scaling methodology for the spatial analysis of sorting data and the study of stimulus categorization

DeSarbo, Wayne S.; Libby, Robert; Jedidi, Kamel - In: Computational Statistics & Data Analysis 18 (1994) 1, pp. 165-184

Persistent link: https://www.econbiz.de/10005118184

Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information

LIBBY, ROBERT; NELSON, MARK W.; HUNTON, JAMES E. - In: Journal of Accounting Research 44 (2006) 3, pp. 533-560

We examine whether information in footnotes might lack reliability because auditors permit more misstatement in disclosed, as opposed to recognized, amounts. In both the stock-compensation and lease settings, audit partners require greater correction of misstatements in recognized amounts than...

Persistent link: https://www.econbiz.de/10005140096

Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment

Libby, Robert; Luft, Joan - In: Accounting, Organizations and Society 18 (1993) 5, pp. 425-450

Persistent link: https://www.econbiz.de/10005219844

Experimental research in financial accounting

Libby, Robert; Bloomfield, Robert; Nelson, Mark W. - In: Accounting, Organizations and Society 27 (2002) 8, pp. 775-810

Persistent link: https://www.econbiz.de/10005219845

Human information processing research in accounting: The state of the art

Libby, Robert; Lewis, Barry L. - In: Accounting, Organizations and Society 2 (1977) 3, pp. 245-268

Persistent link: https://www.econbiz.de/10005219934

The Effect of Information Strength and Weight on Behavior in Financial Markets

Nelson, Mark W.; Bloomfield, Robert; Hales, Jeffrey W.; … - In: Organizational Behavior and Human Decision Processes 86 (2001) 2, pp. 168-196

Persistent link: https://www.econbiz.de/10005348491

Human information processing research in accounting: The state of the art in 1982

Libby, Robert; Lewis, Barry L. - In: Accounting, Organizations and Society 7 (1982) 3, pp. 231-285

Persistent link: https://www.econbiz.de/10005262131

Modeling the determinants of audit expertise

Libby, Robert; Tan, Hun-Tong - In: Accounting, Organizations and Society 19 (1994) 8, pp. 701-716

Persistent link: https://www.econbiz.de/10005191277