Ross Jennings

University of Texas at Austin - Department of Accounting

Associate Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

17

DOWNLOADS
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Top 8,263

in Total Papers Downloads

11,242

TOTAL CITATIONS
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Top 10,001

in Total Papers Citations

139

Scholarly Papers (17)

1.
Downloads 2,033 (16,437)
Citation 5

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 2,033 (16,132)
Citation 5

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Goodwill Amortization and the Usefulness of Earnings

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 2,002 (16,862)
Citation 23

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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 1,494 (26,505)
Citation 8

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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 1,212 (36,013)
Citation 44

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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 Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 1,031 (45,521)
Citation 9

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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 828 (61,632)

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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 Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 507 (115,343)
Citation 23

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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 University of North Texas
Downloads 454 (131,638)
Citation 8

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

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 429 (139,371)
Citation 6

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corporate governance, institutional ownership, independent

10.

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 394 (155,194)
Citation 2

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

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 335 (185,577)

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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 273 (230,157)
Citation 2

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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 University of North Texas
Downloads 250 (251,584)
Citation 9

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

14.

Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC-Influential Politicians

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Ross Jennings, Antonis Kartapanis and Yong Yu
University of Texas at Austin - Department of Accounting, Texas A&M University - Mays Business School and University of Texas at Austin

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political connections, SEC oversight, opportunistic reporting, close elections, SEC-influential politicians

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

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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