Ray J. Pfeiffer

Texas Christian University - Neeley School of Business

Professor and Chair

TCU Box 298530

Fort Worth, TX 76129

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 12,702

SSRN RANKINGS

Top 12,702

in Total Papers Downloads

5,530

SSRN CITATIONS
Rank 22,654

SSRN RANKINGS

Top 22,654

in Total Papers Citations

25

CROSSREF CITATIONS

18

Scholarly Papers (15)

1.

The Effect of Financial Statement Restatements on Firms' Financial Reporting Strategies

Number of pages: 35 Posted: 16 Sep 2004
Erin A. Moore and Ray J. Pfeiffer
Lehigh University, Department of Accounting and Texas Christian University - Neeley School of Business
Downloads 1,309 (21,701)
Citation 10

Abstract:

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Restatements, strategic financial reporting

2.

A Prospective Look at the Usefulness of Separately Reporting Goodwill Charges: An Evaluation of 'Cash Earnings'

Number of pages: 23 Posted: 27 Jan 2000
William D. Brown, Karen J. Tucker and Ray J. Pfeiffer
Quinnipiac University, University of Massachusetts at Amherst and Texas Christian University - Neeley School of Business
Downloads 1,058 (29,658)

Abstract:

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3.

Anticipatory Income Smoothing: A Re-Examination

Number of pages: 28 Posted: 06 Jun 2000
Pieter T. Elgers, Ray J. Pfeiffer and Susan L. Porter
University of Massachusetts, Texas Christian University - Neeley School of Business and University of Virginia - McIntire School of Commerce
Downloads 1,032 (30,738)
Citation 3

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Delayed Security Price Adjustments to Financial Analysts' Forecasts of Annual Earnings

Number of pages: 39 Posted: 05 Jun 2001
Pieter T. Elgers, May H. Lo and Ray J. Pfeiffer
University of Massachusetts, Western New England College and Texas Christian University - Neeley School of Business
Downloads 671 (54,581)
Citation 8

Abstract:

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Earnings forecasts, Market mispricing, Financial analysts coverage

Delayed Security Price Adjustments to Financial Analysts' Forecasts of Annual Earnings

Posted: 11 Jul 2001
Pieter T. Elgers, May H. Lo and Ray J. Pfeiffer
University of Massachusetts, Western New England College and Texas Christian University - Neeley School of Business

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Earnings forecasts; Market mispricing; Financial analysts coverage

5.

Corporate Social Responsibility Performance Information and Information Asymmetry

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 36 Posted: 16 Aug 2012 Last Revised: 01 Dec 2014
Seong-Yeon Cho, Cheol Lee and Ray J. Pfeiffer
Oakland University, Wayne State University and Texas Christian University - Neeley School of Business
Downloads 669 (55,508)
Citation 15

Abstract:

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Corporate social responsibility performance, information asymmetry, bid-ask spread, institutional investors

6.

Why are 10-K Filings so Long?

Number of pages: 47 Posted: 05 Jun 2014 Last Revised: 08 Apr 2015
Richard A. Cazier and Ray J. Pfeiffer
University of North Texas and Texas Christian University - Neeley School of Business
Downloads 345 (122,802)
Citation 4

Abstract:

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Disclosure, Financial reporting regulation, 10-K length, Redundancy

7.

Are Revisions to SFAS No. 5 Needed?

Number of pages: 26 Posted: 15 Oct 2009
Rosemond Desir, Kirsten Fanning and Ray J. Pfeiffer
University of St. Thomas - Minnesota, DePaul University and Texas Christian University - Neeley School of Business
Downloads 285 (150,193)
Citation 1

Abstract:

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loss contingency, SFAS No. 5, disclosure

8.

Explaining the Surprising Performance of Whisper Forecasts of Earnings

Number of pages: 57 Posted: 27 Aug 2008
Susan M. Machuga, Karen Teitel and Ray J. Pfeiffer
University of Hartford, College of the Holy Cross and Texas Christian University - Neeley School of Business
Downloads 146 (275,612)

Abstract:

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whisper forecasts, analysts forecasts, management forecasts, forecast accuracy, forecast information content

9.

Causes and Consequences of the Relation between Split-Adjusted Share Prices and Subsequent Stock Returns

Journal of Business Finance & Accounting, Vol. 34, No. 1-2, pp. 292-312, January/March 2007
Number of pages: 21 Posted: 01 Mar 2007
William D. Brown and Ray J. Pfeiffer
Quinnipiac University and Texas Christian University - Neeley School of Business
Downloads 12 (769,516)

Abstract:

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10.

Do Investors Under-React to Information in Analysts' Earnings Forecasts?

Journal of Business Finance & Accounting, Vol. 35, No. 7-8, pp. 889-911, September/October 2008
Number of pages: 23 Posted: 02 Oct 2008
William D. Brown Jr. and Ray J. Pfeiffer
affiliation not provided to SSRN and Texas Christian University - Neeley School of Business
Downloads 3 (861,533)

Abstract:

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11.

Intra-Industry Information Transfer Effects of Leading Firms’ Earnings Narratives

Posted: 13 Feb 2015 Last Revised: 26 Sep 2015
Lumina Albert, Rosemond Desir and Ray J. Pfeiffer
Colorado State University, Fort Collins, University of St. Thomas - Minnesota and Texas Christian University - Neeley School of Business

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narrative disclosure; attribution; intra-industry information transfers

12.

10-K Disclosure Repetition and Managerial Reporting Incentives

Forthcoming in the Journal of Financial Reporting
Posted: 27 Aug 2014 Last Revised: 21 Sep 2017
Richard A. Cazier and Ray J. Pfeiffer
University of North Texas and Texas Christian University - Neeley School of Business

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Disclosure regulation, Disclosure effectiveness, Narrative disclosure, Repetition, Textual Analysis

13.

Controlling for Lagged Stock Price Responses in Pricing Regressions: An Application to the Pricing of Cash Flows and Accruals

Posted: 15 Nov 1999
Ray J. Pfeiffer and Pieter T. Elgers
Texas Christian University - Neeley School of Business and University of Massachusetts

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14.

Additional Evidence on the Incremental Information Content of Cash Flows and Accruals: The Impact of Errors in Measuring Market Expectations

Posted: 02 Feb 1999
Ray J. Pfeiffer, Pieter T. Elgers, May H. Lo and Lynn L. Rees
Texas Christian University - Neeley School of Business, University of Massachusetts, Western New England College and Utah State University - School of Accountancy

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15.

Pr-Estimates for Predicting and Evaluating Earnings Changes: A Re-Assessment

Posted: 03 Jul 1998
Pieter T. Elgers and Ray J. Pfeiffer
University of Massachusetts and Texas Christian University - Neeley School of Business

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Other Papers (1)

Total Downloads: 15
1.

Do Cross-Listed Firms Get More than They Deserve from Listing in Us Markets?

Number of pages: 26 Posted: 15 Sep 2006
Rosemond Desir and Ray J. Pfeiffer
University of St. Thomas - Minnesota and Texas Christian University - Neeley School of Business
Downloads 15

Abstract:

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