Gregory A. Sommers

Southern Methodist University (SMU) - Accounting Department

United States

  • Southern Methodist University (SMU) - Accounting Department

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SCHOLARLY PAPERS

4

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9

Scholarly Papers (4)

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1.

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 815 (65,196)
Citation 6

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

2.

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 687 (81,477)
Citation 2

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earnings forecasts, biased estimates, implied expected rates of return

3.

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 614 (94,064)
Citation 1

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

4.

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 280 (232,673)

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earnings response coefficient, persistence