User profiles for Lynn Rees
Lynn ReesUtah State University Verified email at usu.edu Cited by 3421 |
Long‐run performance following private placements of equity
Public firms that place equity privately experience positive announcements effects, with
negative post‐announcement stock‐price performance. This finding is inconsistent with the …
negative post‐announcement stock‐price performance. This finding is inconsistent with the …
An investigation of asset write-downs and concurrent abnormal accruals
This study investigates abnormal accruals of firms recognizing permanent asset impairments
in their financial statements to assess whether firms systematically manage earnings in the …
in their financial statements to assess whether firms systematically manage earnings in the …
The effect of beating and missing analysts' forecasts on the information content of unexpected earnings
This study investigates whether the market rewards (penalizes) firms for meeting (not meeting)
analysts' earnings forecasts. Specifically, we examine the market response to positive …
analysts' earnings forecasts. Specifically, we examine the market response to positive …
Should investors follow the prophets or the bears? Evidence on the use of public information by analysts and short sellers
We investigate whether short sellers and analysts differ in their use of information that is
predictive of future returns. We find that short interest is significantly associated in the expected …
predictive of future returns. We find that short interest is significantly associated in the expected …
Reading between the lines: An empirical examination of qualitative attributes of financial analysts' reports
This paper examines whether two qualitative attributes of financial analysts’ reports, detail
and tone, are significant in explaining how the market responds to analysts’ reports, after …
and tone, are significant in explaining how the market responds to analysts’ reports, after …
Academic research and standard-setting: The case of other comprehensive income
This paper links academic accounting research on comprehensive income reporting with
the accounting standard-setting efforts of the Financial Accounting Standards Board (FASB) …
the accounting standard-setting efforts of the Financial Accounting Standards Board (FASB) …
The influence of culture and corporate governance on the characteristics that distinguish superior analysts
MB Clement, L Rees… - Journal of Accounting …, 2003 - journals.sagepub.com
We identify characteristics of financial analysts that have been shown to be associated with
relative forecast accuracy in the United States and examine these characteristics within 10 …
relative forecast accuracy in the United States and examine these characteristics within 10 …
The effect of meeting or beating revenue forecasts on the association between quarterly returns and earnings forecast errors
LL Rees, S Sivaramakrishnan - Available at SSRN 655421, 2004 - papers.ssrn.com
Recent studies in the accounting literature provide evidence of a market premium whenever
firms meet or exceed analysts' earnings forecasts. Financial analysts typically issue revenue …
firms meet or exceed analysts' earnings forecasts. Financial analysts typically issue revenue …
Additional evidence on the incremental information content of cash flows and accruals: the impact of errors in measuring market expectations
RJ Pfeiffer Jr, PT Elgers, MH Lo, LL Rees - Accounting Review, 1998 - JSTOR
This study evaluates the relation between security returns and funds-based earnings
components. We document that proxies for market expectations of the components that are based …
components. We document that proxies for market expectations of the components that are based …
Disclosure overload? A professional user perspective on the usefulness of general purpose financial statements
We survey a broad group of professionals who use financial statements as part of their job
to assess the extent to which they believe financial reports suffer from disclosure overload. …
to assess the extent to which they believe financial reports suffer from disclosure overload. …