Lynn L. Rees

Utah State University - Huntsman School of Business

3500 Old Main Hill

Logan, UT 84322-3500

United States

SCHOLARLY PAPERS

28

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13,677

CITATIONS
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Top 4,981

in Total Papers Citations

110

Scholarly Papers (28)

1.

On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations - A Market Analysis

Number of pages: 55 Posted: 12 Dec 2007 Last Revised: 21 Jun 2017
Texas Christian University, Utah State University - Huntsman School of Business and Rice University
Downloads 2,648 (4,410)
Citation 4

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earnings forecasts, financial analysts, earnings management, meet or beat expectations

2.

Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers

The Accounting Review, Vol. 86, No. 1, 2011
Number of pages: 46 Posted: 17 Sep 2008 Last Revised: 27 Aug 2010
Brigham Young University - Marriott School, Utah State University - Huntsman School of Business and Texas A&M University - Mays Business School
Downloads 1,613 (10,149)
Citation 31

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analysts' recommendations, short sellers, trading strategy, fundamental analysis

Long-Run Performance Following Private Placements of Equity

Number of pages: 36 Posted: 01 Jul 1999
Arizona State University (ASU) - Finance Department, University of Utah - Department of Finance, Southern Methodist University (SMU) - Finance Department and Utah State University - Huntsman School of Business
Downloads 1,346 (13,290)
Citation 99

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Long-Run Performance Following Private Placements of Equity

Journal of Finance, Forthcoming
Posted: 27 Dec 2001
Southern Methodist University (SMU) - Finance Department, Arizona State University (ASU) - Finance Department, University of Utah - Department of Finance and Utah State University - Huntsman School of Business

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Long-run performance, Market efficiency, Private placements, Behavioral finance, Equity issues, Operating performance

4.

The Value-Relevance of Stock-Based Employee Compensation Disclosures

Number of pages: 27 Posted: 19 Jan 1999
Lynn L. Rees and David Stott
Utah State University - Huntsman School of Business and Washington State University
Downloads 1,270 (14,818)
Citation 14

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5.

The Effect of Meeting Analyst Forecasts and Systematic Positive Forecast Errors on the Information Content of Unexpected Earnings

Number of pages: 39 Posted: 19 Feb 2001
Thomas J. Lopez and Lynn L. Rees
University of Alabama - Culverhouse School of Accountancy and Utah State University - Huntsman School of Business
Downloads 1,000 (21,315)
Citation 25

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6.

The Contribution of Fundamental Analysis in the Presence of Inflation and a Currency Devaluation

Number of pages: 33 Posted: 19 Feb 2001
Texas A&M University - Mays Business School, Utah State University - Huntsman School of Business and Universidad de Las Americas-Puebla
Downloads 820 (28,391)
Citation 1

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Fundamental analysis; Replacement cost; Price-level adjusted

7.

Valuation Implications of Revenue Forecasts

Texas A&M Working Paper
Number of pages: 40 Posted: 20 Jul 2001
Shiva Sivaramakrishnan and Lynn L. Rees
Rice University and Utah State University - Huntsman School of Business
Downloads 726 (33,487)

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Revenue forecasts; Earnings forecasts; Financial analysts; Valuation; Meet or beat; Expectations

8.

Academic Research and Standard Setting: The Case of Other Comprehensive Income

Accounting Horizons, Forthcoming
Number of pages: 50 Posted: 26 Mar 2012 Last Revised: 07 May 2012
Lynn L. Rees and Philip B. Shane
Utah State University - Huntsman School of Business and College of William & Mary
Downloads 687 (36,149)
Citation 9

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other comprehensive income, standard setting, earnings, literature review

9.

The Association Between Institutional Ownership and Audit Properties

Number of pages: 40 Posted: 27 Jul 2009
Sam Han, Tony Kang and Lynn L. Rees
Korea University Business School, University of Nebraska - Lincoln and Utah State University - Huntsman School of Business
Downloads 639 (39,785)
Citation 5

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audit quality, institutional ownership, monitoring, audit risk, corporate governance

The Valuation Consequences of Voluntary Accounting Changes

The Accounting Review, Vol. 88, No. 6, 2014
Number of pages: 44 Posted: 13 Oct 2005 Last Revised: 04 Mar 2018
James S. Linck, Thomas J. Lopez and Lynn L. Rees
Southern Methodist University (SMU) - Finance Department, University of Alabama - Culverhouse School of Accountancy and Utah State University - Huntsman School of Business
Downloads 482 (56,611)
Citation 1

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Accounting changes, accruals anomaly, market efficiency, earnings management, earnings fixation

The Valuation Consequences of Voluntary Accounting Changes

Review of Quantitative Finance and Accounting, Vol. 28, No. 4, 2007
Posted: 27 Dec 2006
James S. Linck, Thomas J. Lopez and Lynn L. Rees
Southern Methodist University (SMU) - Finance Department, University of Alabama - Culverhouse School of Accountancy and Utah State University - Huntsman School of Business

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accounting changes, market efficiency, accruals anomaly, earnings management, earnings quality

The Effect of Meeting or Beating Revenue Forecasts on the Association between Quarterly Returns and Earnings Forecast Errors

Number of pages: 34 Posted: 02 Feb 2005
Lynn L. Rees and Shiva Sivaramakrishnan
Utah State University - Huntsman School of Business and Rice University
Downloads 449 (61,872)
Citation 17

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Revenue forecasts, earnings forecasts, financial analysts, valuation, meet or beat, expectations

The Effect of Meeting or Beating Revenue Forecasts on the Association between Quarterly Returns and Earnings Forecast Errors

Contemporary Accounting Research, Forthcoming
Posted: 08 Sep 2006
Lynn L. Rees and Shiva Sivaramakrishnan
Utah State University - Huntsman School of Business and Rice University

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Revenue forecasts, Earnings forecasts, Financial analysts, Valuation, Meet or beat expectations

12.

Reading Between the Lines: An Empirical Examination of Qualitative Attributes of Financial Analysts’ Reports

Journal of Accounting and Public Policy, Vol. 31, pp. 1-21, 2012, Mays Business School Research Paper No. 2012-38
Number of pages: 40 Posted: 23 Feb 2011 Last Revised: 14 May 2014
Brady J. Twedt and Lynn L. Rees
University of Oregon - Lundquist College of Business and Utah State University - Huntsman School of Business
Downloads 384 (75,353)
Citation 15

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Analyst reports, Report detail, Report tone, Analyst stock recommendation, Analyst earnings forecast, Information content

13.

Who’s Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press

Mays Business School Research Paper No. 2012-30
Number of pages: 53 Posted: 02 Apr 2011 Last Revised: 14 May 2014
Lynn L. Rees, Nathan Y. Sharp and Brady J. Twedt
Utah State University - Huntsman School of Business, Texas A&M University - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 312 (95,408)
Citation 7

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Financial analysts, Business press, Analyst career outcomes, Capital markets

14.

The Stock Price Effects from Downward Earnings Guidance Versus Beating Analysts' Forecasts: Which Effect Dominates?

Accounting and Business Research, Vol. 41, pp. 95-118, 2011
Number of pages: 41 Posted: 05 Oct 2010 Last Revised: 14 May 2014
Lynn L. Rees and Brady J. Twedt
Utah State University - Huntsman School of Business and University of Oregon - Lundquist College of Business
Downloads 311 (95,763)
Citation 2

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Earnings Guidance, Meet or Beat Analysts' Forecasts, Market Reaction, Disclosure Strategies

The Stock Price Effects of Changes in Dispersion of Investor Beliefs during Earnings Announcements

Number of pages: 51 Posted: 27 Feb 2008 Last Revised: 15 Apr 2008
Lynn L. Rees and Wayne B. Thomas
Utah State University - Huntsman School of Business and University of Oklahoma
Downloads 306 (96,906)
Citation 11

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Dispersion of beliefs, cost of capital, equity call option, market friction, announcement returns

The Stock Price Effects of Changes in Dispersion of Investor Beliefs During Earnings Announcements

Review of Accounting Studies, Forthcoming
Posted: 28 Apr 2008
Lynn L. Rees and Wayne B. Thomas
Utah State University - Huntsman School of Business and University of Oklahoma

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Dispersion of beliefs, cost of capital, equity call option, market friction, announcement returns

Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?

Mays Business School Research Paper No. 2064874
Number of pages: 53 Posted: 15 Nov 2013 Last Revised: 14 Aug 2018
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Utah State University - Huntsman School of Business, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 290 (102,723)
Citation 3

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Financial analysts; stock recommendations; strategic timing; management access

Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?

Journal of Corporate Finance, Forthcoming
Posted: 28 Apr 2017
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Utah State University - Huntsman School of Business, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management

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Financial Analysts, Stock Recommendations, Strategic Timing, Management Access

Earnings Announcements, Differences of Opinion, and Management Guidance

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 44 Posted: 17 Feb 2011 Last Revised: 03 May 2013
Sami Keskek, Lynn L. Rees and Wayne B. Thomas
Florida State University, Utah State University - Huntsman School of Business and University of Oklahoma
Downloads 199 (150,396)

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Differences of opinion, short-sale constraints, management earnings guidance, earnings announcements, market efficiency

Earnings Announcements, Differences of Opinion and Management Guidance

Journal of Business Finance & Accounting, Vol. 40, Issue 7-8, pp. 769-795, 2013
Number of pages: 27 Posted: 15 Nov 2013
Sami Keskek, Lynn L. Rees and Wayne B. Thomas
Florida State University, Utah State University - Huntsman School of Business and University of Oklahoma
Downloads 0
Citation 4
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differences of opinion, short‐sale constraints, management earnings guidance, earnings announcements, market efficiency

18.

The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers

Number of pages: 47 Posted: 04 Oct 2017 Last Revised: 16 Jun 2019
Lynn L. Rees and Brady J. Twedt
Utah State University - Huntsman School of Business and University of Oregon - Lundquist College of Business
Downloads 195 (153,576)

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19.

Disclosure Overload? A Professional‐User Perspective on the Usefulness of General Purpose Financial Statements

Contemporary Accounting Research, Forthcoming
Posted: 09 May 2019
Michael S. Drake, Jeffrey Hales and Lynn L. Rees
Brigham Young University - Marriott School, University of Texas at Austin - Department of Accounting and Utah State University - Huntsman School of Business

Abstract:

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disclosure overload, financial statements, financial statement footnotes, accounting usefulness, analysts

20.

Who's Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press

Review of Accounting Studies, Forthcoming
Posted: 18 Mar 2014
Lynn L. Rees, Nathan Y. Sharp and Brady J. Twedt
Utah State University - Huntsman School of Business, Texas A&M University - Department of Accounting and University of Oregon - Lundquist College of Business

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financial analysts, business press, analyst career outcomes, capital markets

21.

Is the Value Relevance of Earnings Conditional on the Timing of Earnings Information?

Journal of Accounting and Public Policy, Vol. 26, No. 1, 2007
Posted: 10 Aug 2006
Marcus L. Caylor, Thomas J. Lopez and Lynn L. Rees
Kennesaw State University, University of Alabama - Culverhouse School of Accountancy and Utah State University - Huntsman School of Business

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earnings surprises, analysts' forecast revisions, value relevance, recency theory, prospect theory

22.

Seemingly Opportunistic Management Earnings Guidance Before Stock Option Grants: Does It Misrepresent Firms’ Underlying Performance?

Asia-Pacific Journal of Accounting & Economics
Posted: 26 Apr 2006 Last Revised: 09 Apr 2013
Lynn L. Rees, Anup Srivastava and Senyo Y. Tse
Utah State University - Huntsman School of Business, Dartmouth College - Tuck School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business

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stock options, earnings guidance, information content, incentives

23.

Abnormal Returns from Predicting Earnings Thresholds

Review of Accounting Studies, Vol. 10, pp. 465-496, 2005
Posted: 13 Oct 2005
Lynn L. Rees
Utah State University - Huntsman School of Business

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Earnings thresholds, trading strategy, market efficiency

24.

The Influence of Culture and Corporate Governance on the Characteristics that Distinguish Superior Analysts

Journal of Accounting, Auditing, and Finance, Winter 2004
Posted: 27 Oct 2003
University of Texas at Austin - Department of Accounting, Utah State University - Huntsman School of Business and Texas A&M University - Mays Business School

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25.

The Contribution of Fundamental Analysis after a Currency Devaluation

The Accounting Review, July 2003
Posted: 14 Apr 2003
Texas A&M University - Mays Business School, Utah State University - Huntsman School of Business and Universidad de Las Americas-Puebla

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26.

Additional Evidence on the Incremental Information Content of Cash Flows and Accruals: The Impact of Errors in Measuring Market Expectations

The Accounting Review, July 1998
Posted: 02 Feb 1999
Texas Christian University - Neeley School of Business, University of Massachusetts, Western New England College and Utah State University - Huntsman School of Business

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27.

Earnings and Risk Changes Around Private Placements of Equity

Journal of Accounting, Auditing, and Finance, Vol 13, No 1, Winter 1998
Posted: 23 Jun 1998
Michael G. Hertzel and Lynn L. Rees
Arizona State University (ASU) - Finance Department and Utah State University - Huntsman School of Business

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28.

The Usefulness to Individual and Institutional Investors of Annual Earnings Announcements and Sec Filings by Non-U.S. Companies

Posted: 24 Feb 1997
Edwin R. Etter, Lynn L. Rees and James Lukawitz
Syracuse University - Whitman School of Management, Utah State University - Huntsman School of Business and University of Memphis - Fogelman College of Business and Economics

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