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Paul Hribar
Professor and Director, PhD Program in Accounting
Leonard A. Hadley Research Professor of Accounting
Contact
319-335-1008
Office
W346 Pappajohn Business Building (PBB)
Academic history 
PhD in Accounting, The University of Iowa, 2000
MSc in Accounting, College of Commerce, University of Saskatchewan, 1995
BMgt in Accounting, Faculty of Management, University of Lethbridge, 1992
Expertise 
Empirical/Archival Research in Financial Accounting. Specialties include measurement of earnings management using empirical models; accounting-based anomalies; predicting stock returns using accounting data.
Awards 
GREAT teaching award for executive MBA (Des Moines), November 2012
Dean's Teaching Award, Tippie College of Business, May 2012
Lloyd J. and Thelma W. Palmer Research Fellow, 2006
McGladrey Institute Research Fellow, 2006
Ada Howe Kent Foundation Fellow, Cornell University, 2003
New Faculty Consortium Fellow, Cornell University, 2001
Byron R. Ross Award for Teaching Excellence, The University of Iowa, 1998
Selected publications 

Principles-Based Standards and Earnings Attributes. Richard Mergenthaler, Paul Hribar, David Folsom, Kyle Peterson, Management Science (forthcoming)

CEO Overconfidence and Management Forecasting. Paul Hribar, Holly Yang, Contemporary Accounting Research (forthcoming)

The Mispricing of Cash Flows and Accruals at Different Life-Cycle Stages. Paul Hribar, Nir Yehuda, Contemporary Accounting Research (forthcoming)

Cash Flow Asymmetry: Causes and Implications for Conditional Conservatism Research. Daniel W. Collins, Paul Hribar, Xiaoli Tian, Journal of Accounting & Economics, 2014, vol 58, 173-200

A New Measure of Accounting Quality. Paul Hribar, Todd Kravet, Ryan J. Wilson, Review of Accounting Studies, 2014

Investor Sentiment and Analyst's Earnings Forecast Errors. Paul Hribar, John McInnis, Management Science, 2012

Information Asymmetry and Restatement Announcements: Evidence from Informed Trading. Paul Hribar, Brad Badertscher, Nicole Jenkins, The Accounting Review, 2011

Institutional Investors and Accounting Restatements. Paul Hribar, Nicole Jenkins, Juan Wang, Asian Journal of Finance and Accounting, 2009

Making Sense of Cents: An examination of firms that marginally miss or beat analyst forecasts. Paul Hribar, Sanjeev Bhojraj, Marc Picconi, John McInnis, The Journal of Finance, 2009, vol 64, 2361-2388

The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management. Paul Hribar, D. Craig Nichols, Journal of Accounting Research, 2007, vol 45, 1017-1053

Stock Repurchases as an Earnings Management Device. Paul Hribar, B. Johnson, N. Jenkins, Journal of Accounting and Economics, 2006, vol 41, 3-27

CEO Compensation and Incentives: Evidence From M&A Bonuses. Paul Hribar, Yaniv Grinstein, Journal of Financial Economics, 2004, vol 73, 119-144

The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital. Paul Hribar, N. Jenkins, Review of Accounting Studies, 2004, vol 9, 337-356

A Discussion of Competitive Costs of Disclosure by Biotech IPOs. Paul Hribar, Journal of Accounting Research, 2004, vol 42, 357-364

Investor Sophistication and the Mispricing of Accruals. Paul Hribar, Daniel W. Collins, Guojin Gong, Review of Accounting Studies, 2003, vol 8, 251-276

A Discussion of Inventory Changes and Future Returns. Paul Hribar, Review of Accounting Studies, 2002, vol 7, 189-195

Errors in Estimating Accruals: Implications for Empirical Research. Paul Hribar, D. W. Collins, Journal of Accounting Research, 2002, vol 40, 105-134

Earnings-based and Accrual-based Anomalies: One Effect or Two?. Paul Hribar, Daniel W. Collins, Journal of Accounting and Economics, 2000, vol 29, 101-123

Working papers 

Two-stage Regression Analysis and Biased Estimates in Accounting Research: An Application of the Frisch-Waugh-Lovell Theorem. Wei Chen, Paul Hribar, Samuel J. Melessa

Implied Confidence in Management Range Forecasts. Paul Hribar, Olivia Johnson, Samuel J. Melessa

The Effects of Private Litigation and Public Enforcement on the Characteristics of Narrative Firm Disclosures: A Century of Evidence. Amanda Gonzales, Paul Hribar, Samuel J. Melessa

A Competing Explanation for Sources of Bias in Earnings-Based Measures of Conditional Conservatism. Daniel W. Collins, Paul Hribar, Xiaoli Tian

Life Cycle, Cost of Capital, Earnings Persistence and Stock Returns. Paul Hribar, Nir Yehuda

Work in progress 

What Effect Do Analysts Have on Post-Earnings-Announcement Drift?. Paul Hribar, R. Christopher Small

Current and prior positions 
Assistant Professor of Accounting, Johnson Grad School of Management, Cornell University, Ithaca, NY, July 2000 - June 2006
Review and editorial work 

Editorial Board Member, Contemporary Accounting Research, January 2010 - Current

Editorial Board Member, Review of Accounting Studies, 2006 - Current

Editorial Board Member, The Accouting Review, 2005 - 2007

Presentations 

A Competing Explanation for Sources of Bias in Earnings-Based Measures of Conservatism. Texas Tech University, Texas Tech, Lubbock, TX, October 2013

Discussion of Analyst and Insider Trades. Journal of Accounting and Economics Conference, Wharton, University of Pennsylvania, November 2011

Do Counterparties Respond to CEO overconfidence?. American University, Washington, DC, October 2011

Do Counterparties Respond to CEO Overconfidence?. University of Missouri, University of Missouri, September 2011

Do Counterparties Respond to CEO Overconfidence?. Cornell University, Ithaca, NY, August 2011

Investor Sentiment and Analyst Forecast Errors. Florida State University, Tallahassee, FL, November 2010

A New Measure of Accounting Quality. Yale University, New Haven, CT, October 2010

A New Measure of Accounting Quality. Dartmouth College, September 2010

A New Measure of Accounting Quality. Georgetown University, Washington, DC, March 2010

Investor Sentiment and Analyst Forecast Errors. Iowa State University, Ames, IA, November 2009

A New Measure of Accounting Quality. Indiana University, Bloomington, IN, October 2009

Does conservative stock option accounting lead to aggresive cash flow reporting?. Barclay's Global Investors Research Seminar, San Francisco, CA, November 2007

Does conservative option accounting lead to aggresive cash flow reporting?. Texas A&M University, Texas A&M , November 2007

Life Cycle, Cost of Capital, Earnings Persistence and Stock Returns. American Accounting Association Annual Meeting, Chicago, IL, August 2007

CEO overconfidence, earnigns forecasts, and earnings management. People & Money Symposium on Behavioral Finance, Chicago, IL, June 2007

Committees and professional service 
AAA Financial Accounting and Reporting Section, 2012