Lynn L. Rees

Utah State University - School of Accountancy

College of Business

Logan, UT 84322-3540

United States

Utah State University - Huntsman School of Business

3500 Old Main Hill

Logan, UT 84322-3500

United States

SCHOLARLY PAPERS

29

DOWNLOADS
Rank 4,131

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Top 4,131

in Total Papers Downloads

16,301

SSRN CITATIONS
Rank 7,897

SSRN RANKINGS

Top 7,897

in Total Papers Citations

143

CROSSREF CITATIONS

59

Scholarly Papers (29)

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 - School of Accountancy and Rice University
Downloads 3,046 (7,268)
Citation 11

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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 - School of Accountancy and Mays Business School, Texas A&M University
Downloads 1,791 (16,806)
Citation 34

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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 - School of Accountancy
Downloads 1,454 (22,701)
Citation 20

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Long-Run Performance Following Private Placements of Equity

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 - School of Accountancy

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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 - School of Accountancy and Washington State University
Downloads 1,347 (25,875)
Citation 8

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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 - School of Accountancy
Downloads 1,077 (35,786)
Citation 18

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

Number of pages: 33 Posted: 19 Feb 2001
Mays Business School, Texas A&M University, Utah State University - School of Accountancy and Universidad de Las Americas-Puebla
Downloads 889 (46,207)
Citation 1

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Fundamental analysis; Replacement cost; Price-level adjusted

The Contribution of Fundamental Analysis after a Currency Devaluation

The Accounting Review, July 2003
Posted: 14 Apr 2003 Last Revised: 26 Sep 2021
Mays Business School, Texas A&M University, Utah State University - School of Accountancy and Universidad de Las Americas-Puebla

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7.

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 - School of Accountancy and College of William & Mary - Raymond A. Mason School of Business
Downloads 802 (53,943)
Citation 4

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other comprehensive income, standard setting, earnings, literature review

8.

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 - School of Accountancy
Downloads 786 (55,408)
Citation 1

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

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 - School of Accountancy
Downloads 698 (64,877)
Citation 4

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

10.

Political Bias in the Media’s Coverage of Firms’ Earnings Announcements

The Accounting Review, Forthcoming
Number of pages: 49 Posted: 20 Jan 2021 Last Revised: 21 Jan 2021
Lynn L. Rees and Brady J. Twedt
Utah State University - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 666 (68,872)
Citation 10

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Media Bias, Political Ideology, Earnings Announcements

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 - School of Accountancy and Rice University
Downloads 642 (71,262)
Citation 19

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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 - School of Accountancy and Rice University

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

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 - School of Accountancy
Downloads 534 (89,868)

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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 - School of Accountancy

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

13.

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
Texas A&M University - Department of Accounting and Utah State University - School of Accountancy
Downloads 532 (91,275)
Citation 18

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

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 - School of Accountancy, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 362 (142,131)
Citation 6

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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, Mays Business School Research Paper No. 2959654
Posted: 28 Apr 2017
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Utah State University - School of Accountancy, 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

15.

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 - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 357 (145,407)

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

16.

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 - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 344 (151,362)
Citation 11

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

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 - School of Accountancy and University of Oklahoma
Downloads 342 (151,192)
Citation 7

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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 - School of Accountancy and University of Oklahoma

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

18.

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

Forthcoming, Accounting Horizons
Number of pages: 49 Posted: 04 Oct 2017 Last Revised: 21 Jan 2021
Lynn L. Rees and Brady J. Twedt
Utah State University - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 291 (180,659)
Citation 1

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19.

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 - School of Accountancy and University of Oklahoma
Downloads 228 (230,240)

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

20.

Exploiting Earnings Persistence to Better Measure Market Expectations in Detecting Post-Earnings Announcement Drift

Keskek, Sami and Rees, Lynn L., Exploiting Earnings Persistence to Better Measure Market Expectations in Detecting Post-Earnings Announcement Drift, Spring 2022, Journal of Financial Reporting. DOI: 10.2308/JFR-2020-016, Forthcoming
Number of pages: 44 Posted: 20 Dec 2021 Last Revised: 12 May 2022
Sami Keskek and Lynn L. Rees
Florida State University and Utah State University - School of Accountancy
Downloads 113 (413,683)

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post-earnings announcement drift, earnings surprise, earnings persistence

21.

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 - School of Accountancy

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

22.

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 - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting

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

23.

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 - School of Accountancy

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

24.

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 - School of Accountancy, University of Calgary - Haskayne 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

25.

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 - School of Accountancy

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Earnings thresholds, trading strategy, market efficiency

26.

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

Posted: 27 Oct 2003
University of Texas at Austin - Department of Accounting, Utah State University - School of Accountancy and Mays Business School, Texas A&M University

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27.

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

Posted: 02 Feb 1999
Texas Christian University - Neeley School of Business, University of Massachusetts, Western New England College and Utah State University - School of Accountancy

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28.

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 - School of Accountancy

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29.

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 - School of Accountancy and University of Memphis - Fogelman College of Business and Economics

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