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
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5,095

CITATIONS
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in Total Papers Citations

45

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 1,208 (16,048)
Citation 7

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 1,043 (19,985)

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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 1,019 (20,723)
Citation 14

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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 605 (42,231)
Citation 34

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Earnings forecasts, Market mispricing, Financial analysts coverage

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

The Accounting Review, forthcoming
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 599 (43,397)
Citation 23

Abstract:

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

6.

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, University of Illinois at Urbana-Champaign - Department of Accountancy and Texas Christian University - Neeley School of Business
Downloads 257 (117,282)

Abstract:

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loss contingency, SFAS No. 5, disclosure

7.

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 Texas at El Paso - Department of Accounting and Texas Christian University - Neeley School of Business
Downloads 216 (139,472)
Citation 2

Abstract:

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

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 134 (211,478)
Citation 2

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 (562,077)
Citation 1
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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 2 (630,845)
Citation 11
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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

Abstract:

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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 Texas at El Paso - Department of Accounting and Texas Christian University - Neeley School of Business

Abstract:

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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

Journal of Accounting Research, Vo. 37, No 1, Spring 1999
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

The Accounting Review, July 1998
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 - Huntsman School of Business

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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: 10
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 10

Abstract:

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