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The Effect of Regulation Fd on Transient Institutional Investors' Trading Behavior

Ke, Bin - 2008

We assess the impact of Reg FD on the trading behavior of transient institutional investors in the quarter prior to a bad news break in a string of consecutive earnings increases. Bad news breaks are defined as breaks that are by growth firms, preceded by longer strings of consecutive earnings...

Persistent link: https://www.econbiz.de/10012727425

Further Evidence on the Relation Between Analysts' Forecast Dispersion and Stock Returns

Barron, Orie E. - 2008

Prior research reports seemingly conflicting evidence and interpretations concerning the relation between dispersion in analysts' earnings forecasts and stock returns. Diether et al. (2002) and Johnson (2004) find a negative relation between levels of dispersion in analysts' forecasts and future...

Persistent link: https://www.econbiz.de/10012769339

Communication of nonearnings information at the financial statements release date

Han, Bong H.; Jennings, Ross; Noel, James - In: Journal of Accounting and Economics 15 (1992) 1, pp. 63-86

Persistent link: https://www.econbiz.de/10005492544

ACCOUNTING PRINCIPLES AND PRACTICES - Goodwill Amortization and the Usefulness of Earnings - New accounting rules that eliminate goodwill amortization are likely to improve earnings as an indicator of share value.

Jennings, Ross; LeClere, Marc; Thompson II, Robert B. - In: Financial analysts' journal : FAJ 57 (2001) 5, pp. 20-28

Persistent link: https://www.econbiz.de/10006271970

Evidence on the Usefulness of Alternative Earnings per Share Measures

Jennings, Ross; LeClere, Marc J.; Thompson II, Robert B. - In: Financial analysts' journal : FAJ 53 (1997) 6, pp. 24-33

Persistent link: https://www.econbiz.de/10006310457

Replies - Accounting for Intangibles in the United States

Jennings, Ross; Thompson II, Robert B. - In: Issues in accounting education 11 (1996) 2, pp. 503-504

Persistent link: https://www.econbiz.de/10006402946

Accounting for Intangibles in the United States

Jennings, Ross; Thompson II, Robert B. - In: Issues in accounting education 11 (1996) 2, pp. 491-496

Persistent link: https://www.econbiz.de/10006402950

Evidence on the Usefulness of Capital Expenditures as an Alternative Measure of Depreciation

Chambers, Dennis; Jennings, Ross; Ii, Robert B.Thompson - In: Review of accounting studies 4 (1999) 3, pp. 169-196

Persistent link: https://www.econbiz.de/10005962218

Excess Returns to R&D-Intensive Firms

Chambers, Dennis; Jennings, Ross; Thompson Ii, Robert B. - In: Review of accounting studies 7 (2002) 2-3, pp. 133-158

Persistent link: https://www.econbiz.de/10005940800

THE USEFULNESS OF CHILEAN INFLATION ACCOUNTING

JENNINGS, ROSS; MATURANA, GUSTAVO - In: Abante 8 (2005) 1, pp. 85-118

This study examines the usefulness to investors of the “monetary correction” (corrección monetaria) required under Chilean accounting standards. The monetary correction arises when nonmonetary assets and liabilities and owners’ equity are restated for changes in the purchasing power of...

Persistent link: https://www.econbiz.de/10005736353