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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153

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87

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 4,015 (2,814)
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 3,005 (4,646)

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

3.

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 1,470 (14,885)
Citation 2

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4.

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 892 (31,300)
Citation 7

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5.

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 831 (34,487)
Citation 10

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management forecasts, earnings guidance, guidance frequency, learning

6.

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 Business
Downloads 767 (38,493)
Citation 13

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

7.

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 704 (43,208)
Citation 7

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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 685 (44,854)
Citation 8

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

9.

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 641 (48,968)
Citation 6

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10.

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 Business
Downloads 569 (57,010)
Citation 13

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textual analysis, readability, narrative disclosure language, causal explanation

11.

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 Business
Downloads 540 (60,966)
Citation 12

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

12.

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 538 (61,236)
Citation 17

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

13.

Theory Testing and Process Evidence in Accounting Experiments

Number of pages: 61 Posted: 25 Nov 2019 Last Revised: 18 Feb 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 505 (66,285)
Citation 28

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

14.

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 Business and University of Maryland - Department of Accounting & Information Assurance
Downloads 504 (66,440)
Citation 11

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

15.

Complexity as a Proxy for Risk when Evaluating Derivative Securities

Number of pages: 34 Posted: 05 May 2020
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 407 (85,967)

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Derivative Securities, Psychology of Risk, Financial Complexity

16.

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 Business
Downloads 260 (140,414)
Citation 3

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

17.

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 248 (147,123)
Citation 4

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

18.

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

Number of pages: 76 Posted: 09 Dec 2020
Robert Libby and Patrick Witz
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Wyoming
Downloads 65 (402,434)

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Auditor negligence, automation, artificial intelligence, independence, analytical procedures, trust

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 Business School - Marketing
Downloads 9 (688,180)

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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 Technological University (NTU) - Division of Accounting

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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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