Ross Jennings

University of Texas at Austin - Department of Accounting

Associate Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 4,437

SSRN RANKINGS

Top 4,437

in Total Papers Downloads

10,056

SSRN CITATIONS
Rank 8,534

SSRN RANKINGS

Top 8,534

in Total Papers Citations

44

CROSSREF CITATIONS

96

Scholarly Papers (17)

1.
Downloads 1,889 ( 9,244)
Citation 4

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 1,889 (9,061)
Citation 4

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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 1,817 (9,823)
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 1,404 (14,799)
Citation 7

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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 1,034 (23,441)
Citation 42

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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 Iowa, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 894 (28,941)
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 799 (33,822)

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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 Iowa, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 429 (75,447)
Citation 11

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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 401 (81,705)
Citation 5

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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 366 (90,769)
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 307 (109,891)
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 291 (117,067)

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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 222 (153,790)
Citation 4

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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 202 (167,979)
Citation 4

Abstract:

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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 (721,089)
Citation 2
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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

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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