Sam Melessa

University of Iowa - Department of Accounting

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

11

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SSRN CITATIONS
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SSRN RANKINGS

Top 19,078

in Total Papers Citations

43

CROSSREF CITATIONS

12

Scholarly Papers (11)

Incorrect Inferences When Using Residuals as Dependent Variables

Number of pages: 83 Posted: 23 Apr 2015 Last Revised: 29 Sep 2017
Wei Chen, Paul Hribar and Sam Melessa
University of Connecticut, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 1,246 (21,061)
Citation 26

Abstract:

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two-stage, residuals, coefficient bias, discretionary accruals, real earnings management

Incorrect Inferences When Using Residuals as Dependent Variables

Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Wei Chen, Paul Hribar and Sam Melessa
University of Connecticut, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting

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two-stage; residuals; coef´Čücient bias; discretionary accruals; real earnings management

2.

The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accruals Components with Respect to Future Cash Flows

Number of pages: 48 Posted: 26 Jun 2017
Daniel W. Collins, Wei Chen and Sam Melessa
University of Iowa - Department of Accounting, University of Connecticut and University of Iowa - Department of Accounting
Downloads 411 (93,318)
Citation 1

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conditional conservatism; asymmetric timeliness; accruals; special items; cash flow predictability.

3.

An Examination of the Relative Abilities of Earnings and Cash Flows to Explain Returns and Market Values

Rotman School of Management Working Paper No. 3107145
Number of pages: 38 Posted: 30 Jan 2018
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, Penn State University and University of Houston - C.T. Bauer College of Business
Downloads 375 (103,724)

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earnings, future cash flows, discount rates, timely loss recognition

4.

Incorrect Inferences When Using Generated Regressors in Accounting Research

Number of pages: 44 Posted: 12 Nov 2020
Wei Chen, Paul Hribar and Sam Melessa
University of Connecticut, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 344 (114,154)
Citation 6

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Generated Regressor, Standard Error Bias, Residuals, Predicted Values, Type I Errors, Financial Reporting Quality, Accrual Quality, Investment, Litigation Risk

5.

Surrogate Measures of Operating Cash Flows and Accruals: Problems and Solutions

Number of pages: 62 Posted: 28 Nov 2017 Last Revised: 03 Apr 2020
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, Penn State University and University of Oklahoma
Downloads 234 (169,944)

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6.

Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry

Number of pages: 50 Posted: 08 Dec 2014
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, University of Houston - C.T. Bauer College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 227 (175,037)
Citation 5

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Sentiment, earnings quality, accruals, loan loss provisions, banking industry

7.

Customer Bargaining Power and Strategic Financial Reporting

Number of pages: 49 Posted: 04 Nov 2020
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 170 (227,120)

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expense classification, customer concentration, bargaining power

8.

Implied Confidence in Management Range Forecasts

Number of pages: 44 Posted: 16 Dec 2016
Paul Hribar, Olivia Huseman and Sam Melessa
University of Iowa - Department of Accounting, Chapman University and University of Iowa - Department of Accounting
Downloads 167 (230,645)
Citation 2

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management range forecast, uncertainty, precision, confidence

9.

A New Method for Assessing the Construct Validity of Accounting Measures: Looking Where the Action is

Number of pages: 48 Posted: 12 May 2020 Last Revised: 23 Nov 2020
University of Iowa - Department of Accounting, Texas A&M University - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 146 (257,732)

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construct validity, high-value observations, measurement

10.

Monthly Employment Reports and the Pricing of Firm-Level Earnings News

Number of pages: 57 Posted: 25 Sep 2013
Sam Melessa
University of Iowa - Department of Accounting
Downloads 118 (302,930)
Citation 5

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macroeconomic uncertainty, employment report, earnings response coefficient, drift

11.

Regulatory (In)Attention and Earnings Management

Number of pages: 37 Posted: 05 May 2021 Last Revised: 23 Jun 2021
Dirk E. Black, Sam Melessa and Ming (Mike) Yuan
University of Nebraska at Lincoln - School of Accountancy, University of Iowa - Department of Accounting and University of Nebraska at Lincoln
Downloads 113 (312,239)

Abstract:

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securities regulation, revenue, discretion, spending, earnings management, attention