Gregory A. Sommers

Southern Methodist University (SMU) - Accounting Department

United States

SCHOLARLY PAPERS

6

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in Total Papers Downloads

3,378

SSRN CITATIONS
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Top 7,266

in Total Papers Citations

20

CROSSREF CITATIONS

125

Scholarly Papers (6)

1.

Scale and Scale Effects in Market-Based Accounting Research

Journal of Business Finance & Accounting, p. 25-56, January 2003
Number of pages: 57 Posted: 22 Apr 2000
Peter D. Easton and Gregory A. Sommers
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Accounting Department
Downloads 1,405 (13,494)
Citation 19

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2.

Fair Value's Affect on Accounting's Ability to Predict Future Cash Flows: A Glance Back and a Look at the Potential Impact of Reaching the Goal

Number of pages: 35 Posted: 15 Sep 2006
Keji Chen, Gregory A. Sommers and Gary K. Taylor
University of Alabama - Culverhouse School of Accountancy, Southern Methodist University (SMU) - Accounting Department and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 743 (34,283)
Citation 4

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fair value accounting, predictive ability of accounting, objectives of financial reporting

Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied By Earnings Forecasts

Journal of Accounting Research, Vol. 45, No. 5, pp. 983-1016, December 2007
Number of pages: 34 Posted: 23 Mar 2007 Last Revised: 03 Jan 2008
Peter D. Easton and Gregory A. Sommers
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Accounting Department
Downloads 546 (50,910)
Citation 2

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earnings forecasts, biased estimates, implied expected rates of return

Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied By Earnings Forecasts

Journal of Accounting Research, Vol. 45, No. 5, pp. 983-1015, December 2007
Number of pages: 33 Posted: 11 Dec 2007
Peter D. Easton and Gregory A. Sommers
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Accounting Department
Downloads 7 (651,080)
Citation 4
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4.

Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage

Journal of Business, Finance and Accounting, Forthcoming
Number of pages: 59 Posted: 10 Sep 2007 Last Revised: 13 Feb 2012
Victoria Dickinson and Gregory A. Sommers
University of Mississippi - Patterson School of Accountancy and Southern Methodist University (SMU) - Accounting Department
Downloads 458 (64,335)

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forecasting, earnings, economic rents, competitive advantage, profitability, persistence, mean-reversion, return on assets, industry-adjusted, risk-adjusted

5.

Using Market Reaction to Infer Persistence of Earnings Surprises

Number of pages: 50 Posted: 10 Sep 2007
Gia Chevis and Gregory A. Sommers
Baylor University - Hankamer School of Business and Southern Methodist University (SMU) - Accounting Department
Downloads 218 (145,331)

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earnings response coefficient, persistence

6.

Two Different Ways of Treating Corporate Cash in FCF Valuations—And the Importance of Getting the Cost of Capital Right

Journal of Applied Corporate Finance, Vol. 29, Issue 3, pp. 71-79, 2017
Number of pages: 11 Posted: 01 Nov 2017
Peter D. Easton and Gregory A. Sommers
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Accounting Department
Downloads 1 (674,193)
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