Lynn L. Rees

Texas A&M University - Department of Accounting

Professor

Mays Business School

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

26

DOWNLOADS
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Top 2,193

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12,590

CITATIONS
Rank 3,416

SSRN RANKINGS

Top 3,416

in Total Papers Citations

159

Scholarly Papers (26)

1.

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

Number of pages: 45 Posted: 12 Dec 2007 Last Revised: 19 Dec 2010
University of Colorado at Boulder, Texas A&M University - Department of Accounting and Rice University
Downloads 2,147 (4,003)
Citation 1

Abstract:

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, Texas A&M University - Department of Accounting and Texas A&M University - Mays Business School
Downloads 1,405 (8,864)
Citation 17

Abstract:

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 and Texas A&M University - Department of Accounting
Downloads 1,317 (10,754)
Citation 85

Abstract:

Long-run Performance Following Private Placements of Equity

Journal of Finance, Forthcoming
Posted: 27 Dec 2001
Southern Methodist University, Arizona State University (ASU) - Finance Department, University of Utah - Department of Finance and Texas A&M University - Department of Accounting

Abstract:

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
Texas A&M University - Department of Accounting and Washington State University
Downloads 1,199 (12,227)
Citation 16

Abstract:

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 Texas A&M University - Department of Accounting
Downloads 965 (17,331)
Citation 18

Abstract:

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, Texas A&M University - Department of Accounting and Universidad de Las Americas-Puebla
Downloads 756 (23,707)
Citation 2

Abstract:

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 Texas A&M University - Department of Accounting
Downloads 679 (27,974)
Citation 1

Abstract:

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

8.

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, McMaster University - DeGroote School of Business and Texas A&M University - Department of Accounting
Downloads 534 (34,998)
Citation 3

Abstract:

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

The Valuation Consequences of Voluntary Accounting Changes

Number of pages: 44 Posted: 13 Oct 2005
James S. Linck, Thomas J. Lopez and Lynn L. Rees
Southern Methodist University, University of Alabama - Culverhouse School of Accountancy and Texas A&M University - Department of Accounting
Downloads 465 (47,937)
Citation 1

Abstract:

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

Abstract:

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

10.

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
Texas A&M University - Department of Accounting and College of William & Mary
Downloads 458 (37,128)
Citation 2

Abstract:

other comprehensive income, standard setting, earnings, literature review

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
Texas A&M University - Department of Accounting and Rice University
Downloads 426 (53,463)
Citation 9

Abstract:

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
Texas A&M University - Department of Accounting and Rice University

Abstract:

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

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
Texas A&M University - Department of Accounting and University of Oklahoma - Michael F. Price College of Business
Downloads 295 (82,368)
Citation 2

Abstract:

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
Texas A&M University - Department of Accounting and University of Oklahoma - Michael F. Price College of Business

Abstract:

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

13.

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
Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 265 (84,195)

Abstract:

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

14.

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
Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 261 (79,232)
Citation 1

Abstract:

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

15.

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
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 260 (85,168)
Citation 1

Abstract:

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

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

Number of pages: 53 Posted: 15 Nov 2013 Last Revised: 06 Apr 2016
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 252 (97,937)

Abstract:

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
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management

Abstract:

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
University of Arkansas - Sam M. Walton College of Business, Texas A&M University - Department of Accounting and University of Oklahoma - Michael F. Price College of Business
Downloads 185 (133,171)

Abstract:

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
University of Arkansas - Sam M. Walton College of Business, Texas A&M University - Department of Accounting and University of Oklahoma - Michael F. Price College of Business
Downloads 0

Abstract:

differences of opinion, short‐sale constraints, management earnings guidance, earnings announcements, market efficiency

18.

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
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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

19.

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 Texas A&M University - Department of Accounting

Abstract:

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

20.

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
Texas A&M University - Department of Accounting, Tuck School of Business at Dartmouth and Texas A&M University - Lowry Mays College & Graduate School of Business

Abstract:

stock options, earnings guidance, information content, incentives

21.

Abnormal Returns from Predicting Earnings Thresholds

Review of Accounting Studies, Vol. 10, pp. 465-496, 2005
Posted: 13 Oct 2005
Lynn L. Rees
Texas A&M University - Department of Accounting

Abstract:

Earnings thresholds, trading strategy, market efficiency

22.

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

Abstract:

23.

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, Texas A&M University - Department of Accounting and Universidad de Las Americas-Puebla

Abstract:

24.

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 Texas A&M University - Department of Accounting

Abstract:

25.

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 Texas A&M University - Department of Accounting

Abstract:

26.

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, Texas A&M University - Department of Accounting and University of Memphis - Fogelman College of Business and Economics

Abstract: