Ray J. Pfeiffer

Texas Christian University - Neeley School of Business

Professor and Chair

TCU Box 298530

Fort Worth, TX 76129

United States

  • Texas Christian University - Neeley School of Business

    • Email
    • Tel: 817-257-6435
SCHOLARLY PAPERS

13

DOWNLOADS
Rank 16,662

SSRN RANKINGS

Top 16,662

in Total Papers Downloads

6,339

TOTAL CITATIONS
Rank 15,801

SSRN RANKINGS

Top 15,801

in Total Papers Citations

106

Scholarly Papers (13)

Actions:
Email selected abstracts
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 1,425 (29,407)
Citation 10

Abstract:

Loading...

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 1,097 (43,077)
Citation 1

Abstract:

Loading...

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 1,076 (44,308)
Citation 6

Abstract:

Loading...

4.

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 873 (59,168)
Citation 53

Abstract:

Loading...

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

5.

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

Downloads 772 (69,784)
Citation 29

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 772 (68,693)
Citation 29

Abstract:

Loading...

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

Abstract:

Loading...

Earnings forecasts; Market mispricing; Financial analysts coverage

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 567 (103,726)
Citation 4

Abstract:

Loading...

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 Massachusetts Amherst - Isenberg School of Management, DePaul University and Texas Christian University - Neeley School of Business
Downloads 336 (190,876)
Citation 3

Abstract:

Loading...

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 193 (332,880)

Abstract:

Loading...

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

9.

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 Massachusetts Amherst - Isenberg School of Management and Texas Christian University - Neeley School of Business

Abstract:

Loading...

narrative disclosure; attribution; intra-industry information transfers

10.

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

Abstract:

Loading...

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

11.

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

Abstract:

Loading...

12.

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

Abstract:

Loading...

13.

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

Abstract:

Loading...

Other Papers (1)

Total Downloads: 34
Actions:
Email selected abstracts
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 Massachusetts Amherst - Isenberg School of Management and Texas Christian University - Neeley School of Business
Downloads 34

Abstract:

Loading...