Ross Jennings

University of Texas at Austin - Department of Accounting

Associate Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

17

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9,808

CITATIONS
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Top 6,570

in Total Papers Citations

85

Scholarly Papers (17)

1.
Downloads 1,855 ( 8,054)
Citation 23

Goodwill Amortization and the Usefulness of Earnings

Number of pages: 30 Posted: 14 Nov 2000
Ross Jennings, Marc J. LeClere and Robert B. Thompson
University of Texas at Austin - Department of Accounting, Valparaiso University and American University
Downloads 1,855 (7,894)
Citation 23

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Goodwill Amortization and the Usefulness of Earnings

Financial Analysts Journal, Vol. 57, No. 5, September/October 2001
Posted: 26 Nov 2001
Ross Jennings, Marc J. LeClere and Robert B. Thompson
University of Texas at Austin - Department of Accounting, Valparaiso University and American University

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2.

Evidence on the Usefulness of Capitalizing and Amortizing Research and Development Costs

Number of pages: 39 Posted: 11 Feb 1998
Kennesaw State University, University of Texas at Austin - Department of Accounting and American University
Downloads 1,767 (8,751)
Citation 21

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3.

Managerial Discretion and Accounting for Research and Development Costs

Number of pages: 51 Posted: 05 Feb 2002
Kennesaw State University, University of Texas at Austin - Department of Accounting and American University
Downloads 1,388 (12,936)
Citation 16

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Research and development; Discretion; Intangibles

4.

Excess Returns to R&D-Intensive Firms

Number of pages: 43 Posted: 05 Feb 2002
Kennesaw State University, University of Texas at Austin - Department of Accounting and American University
Downloads 997 (21,412)
Citation 63

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Research and development; Intangibles; Conservatism; Market efficiency; Mispricing

5.

Changes Over Time in the Revenue-Expense Relation: Accounting or Economics?

Accounting Review, Vol. 86, pp. 945-974, May 2011, McCombs Research Paper Series No. ACC-08-09
Number of pages: 50 Posted: 13 Aug 2009 Last Revised: 12 Apr 2011
Dain C. Donelson, Ross Jennings and John M. McInnis
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 857 (26,654)
Citation 24

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earnings persistence, earnings volatility, matching, special items

6.

Evidence on the Relative Usefulness of Accruals and Cash Flows: The Case of Depreciation

Number of pages: 37 Posted: 26 Feb 1998
Kennesaw State University, University of Texas at Austin - Department of Accounting and American University
Downloads 798 (29,442)

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7.

Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders

Number of pages: 62 Posted: 02 Sep 2014 Last Revised: 01 Jul 2016
Dain C. Donelson, Ross Jennings and John M. McInnis
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 414 (68,896)
Citation 7

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Bank Lending; Debt Contracting; Financial Statement Quality; Conservatism

8.

The Effect of Using a Lattice Model to Estimate Reported Option Values

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Vol. 32, No. 1, pp. 193-222, McCombs Research Paper Series No. ACC-02-09
Number of pages: 50 Posted: 04 Jun 2008 Last Revised: 24 Jun 2015
Brian Bratten, Ross Jennings and Casey M. Schwab
University of Kentucky - Von Allmen School of Accountancy, University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 398 (72,241)
Citation 6

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stock options, valuation models, SFAS 123R, fair values

9.

Using Earnings Announcement Returns as Evidence of Mispricing: The Importance of Information Flow

Number of pages: 43 Posted: 23 Jun 2004
Kennesaw State University, University of Texas at Austin - Department of Accounting and American University
Downloads 363 (80,392)
Citation 2

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Earnings announcement returns concentrations, anomalous stock returns, book-to-market anomaly, mispricing

The Impact of Corporate Governance on the Disclosure of Manager-Adjusted Non-GAAP Earnings

Number of pages: 50 Posted: 13 Sep 2007
Ross Jennings and Ana Cristina Marques
University of Texas at Austin - Department of Accounting and Norwich Business School - University of East Anglia
Downloads 286 (104,263)
Citation 6

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corporate governance, institutional ownership, independent

11.

Amortized Cost for Operating Lease Assets

Number of pages: 42 Posted: 04 Mar 2012 Last Revised: 22 May 2012
Ross Jennings and Ana Cristina Marques
University of Texas at Austin - Department of Accounting and Norwich Business School - University of East Anglia
Downloads 284 (105,608)

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leasing, straight-line amortization, present value amortization, value-relevance

12.

The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86

McCombs Research Paper Series No. ACC-05-09
Number of pages: 58 Posted: 19 Dec 2008 Last Revised: 23 Jun 2011
Ross Jennings, Connie D. Weaver and William J. Mayew
University of Texas at Austin - Department of Accounting, Texas A&M University - Department of Accounting and Duke University - Fuqua School of Business
Downloads 213 (141,310)
Citation 5

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Implicit taxes, corporate tax preferences, cost advantage

13.

The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values

Accounting, Organizations and Society, Vol. 52, pp. 32-49, 2016
Number of pages: 54 Posted: 07 Feb 2015 Last Revised: 22 Jul 2016
Brian Bratten, Ross Jennings and Casey M. Schwab
University of Kentucky - Von Allmen School of Accountancy, University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 187 (159,441)
Citation 1

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Employee stock options, fair values, disclosure quality, complex estimates

14.

The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the US

Journal of Business Finance & Accounting, Vol. 38, Issue 3-4, pp. 364-394, 2011
Number of pages: 31 Posted: 11 May 2011
Ross Jennings and Ana Cristina Marques
University of Texas at Austin - Department of Accounting and Norwich Business School - University of East Anglia
Downloads 1 (643,301)
Citation 20
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corporate governance, institutional ownership, independent directors, non-GAAP earnings, pro forma

15.

Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions

Accounting Review, Forthcoming
Posted: 27 Jul 2016
Ying Huang, Ross Jennings and Yong Yu
University of Texas at Dallas, University of Texas at Austin - Department of Accounting and University of Texas at Austin

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competition; disclosure; proprietary cost; tariff rate reduction

16.

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

Review of Accounting Studies, Vol 4, Issues 3 & 4
Posted: 08 Nov 1999
Kennesaw State University, University of Texas at Austin - Department of Accounting and American University

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17.

Evidence on the Usefulness of Alternative Depreciation Measures

Posted: 09 Jul 1998
Kennesaw State University, University of Texas at Austin - Department of Accounting and American University

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