Jared N. Jennings

Washington University in St. Louis

One Brookings Drive

Campus Box 1208

Saint Louis, MO MO 63130-4899

United States

SCHOLARLY PAPERS

18

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10,174

SSRN CITATIONS
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Top 8,361

in Total Papers Citations

182

CROSSREF CITATIONS

19

Scholarly Papers (18)

1.

Measurement Error, Fixed Effects, and False Positives in Accounting Research

Review of Accounting Studies, forthcoming
Number of pages: 53 Posted: 08 Jan 2021 Last Revised: 29 Jan 2023
Jared N. Jennings, Jung Min Kim, Joshua A. Lee and Daniel J. Taylor
Washington University in St. Louis, Northwestern University - Kellogg School of Management, Brigham Young University and The Wharton School, University of Pennsylvania
Downloads 1,758 (18,411)
Citation 17

Abstract:

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measurement error, fixed effects, causal models, accounting research

2.

The Effect of Geographic Diversity on Managerial Earnings Forecasts

European Accounting Review, forthcoming
Number of pages: 82 Posted: 15 Aug 2012 Last Revised: 20 Oct 2022
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis, Purdue University and Washington and Lee University
Downloads 1,230 (31,479)
Citation 10

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Organizational Complexity; Geographic Diversity; Management Earnings Forecasts; Press Releases; Information Acquisition Costs

3.

Using Natural Language Processing to Assess Text Usefulness to Readers: The Case of Conference Calls and Earnings Prediction

Number of pages: 53 Posted: 14 Feb 2020 Last Revised: 05 Jun 2020
Richard M. Frankel, Jared N. Jennings and Joshua A. Lee
Washington University in Saint Louis - Olin Business School, Washington University in St. Louis and Brigham Young University
Downloads 1,101 (36,897)
Citation 6

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Textual Analysis, Machine Learning, Disclosure, Conference Calls

4.

Disclosure Sentiment: Machine Learning vs Dictionary Methods

Management Science, forthcoming
Number of pages: 49 Posted: 14 May 2021
Richard M. Frankel, Jared N. Jennings and Joshua A. Lee
Washington University in Saint Louis - Olin Business School, Washington University in St. Louis and Brigham Young University
Downloads 992 (42,890)
Citation 20

Abstract:

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Textual Analysis, Machine Learning, Disclosure, Conference Calls

5.

The Comovement of Investor Attention

Number of pages: 52 Posted: 06 Oct 2012 Last Revised: 16 Dec 2015
Brigham Young University - Marriott School, Ohio State University (OSU) - Fisher College of Business, Washington University in St. Louis and Brigham Young University
Downloads 763 (61,383)
Citation 29

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Investor attention, comovement, returns, EDGAR, Google

6.

The Impact of the CEO’s Personal Narcissism on Non-GAAP Earnings

The Accounting Review https://doi.org/10.2308/TAR-2017-0612
Number of pages: 53 Posted: 16 Jul 2020 Last Revised: 24 Aug 2020
The American University in Cairo - School of Business, Washington University in St. Louis, Utah Valley University and University of Southern California - Marshall School of Business
Downloads 758 (61,916)
Citation 12

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Non-GAAP earnings, Earnings persistence, Narcissism, Executive personality traits

7.

Measuring Credit Risk Using Qualitative Disclosure

Review of Accounting Studies 26, 815–863 (2021)
Number of pages: 52 Posted: 31 Mar 2018 Last Revised: 17 May 2021
John Donovan, Jared N. Jennings, Kevin Koharki and Joshua A. Lee
University of Notre Dame - Department of Accountancy, Washington University in St. Louis, Purdue University and Brigham Young University
Downloads 677 (71,640)
Citation 30

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credit risk, machine-learning, qualitative information

8.

Using Unstructured and Qualitative Disclosures to Explain Accruals

Number of pages: 60 Posted: 15 Feb 2015 Last Revised: 22 Jul 2015
Richard M. Frankel, Jared N. Jennings and Joshua A. Lee
Washington University in Saint Louis - Olin Business School, Washington University in St. Louis and Brigham Young University
Downloads 540 (95,269)
Citation 7

Abstract:

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Textual Analysis; Big Data; Accruals

9.

Private Lenders’ Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds

The Accounting Review, forthcoming
Number of pages: 45 Posted: 13 Feb 2018 Last Revised: 09 Aug 2021
Andrew C. Call, John Donovan and Jared N. Jennings
Arizona State University (ASU) - School of Accountancy, University of Notre Dame - Department of Accountancy and Washington University in St. Louis
Downloads 476 (111,098)
Citation 2

Abstract:

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Analysts, earnings forecasts, debt covenants

10.

The Effect of Industry Co-Location on Analysts’ Information Acquisition Costs

Number of pages: 45 Posted: 13 Aug 2013 Last Revised: 18 Feb 2017
Jared N. Jennings, Joshua A. Lee and Dawn A. Matsumoto
Washington University in St. Louis, Brigham Young University and University of Washington - Department of Accounting
Downloads 475 (111,404)
Citation 6

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Geographic Location; Voluntary Disclosure; Security Analysts

11.

Assessing the Accuracy of Forward-Looking Information in Debt Contract Negotiations: Management Forecast Accuracy and Private Loans

Number of pages: 52 Posted: 21 Jan 2015 Last Revised: 05 Jun 2020
Peter R. Demerjian, John Donovan and Jared N. Jennings
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Notre Dame - Department of Accountancy and Washington University in St. Louis
Downloads 362 (152,267)
Citation 7

Abstract:

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Debt Contracting; Cost of Debt; Management Forecasts; Voluntary Disclosure

12.

The Role of Sell-Side Analysts after Accusations of Managerial Misconduct

Number of pages: 47 Posted: 12 Aug 2012 Last Revised: 22 Apr 2018
Jared N. Jennings
Washington University in St. Louis
Downloads 300 (186,131)
Citation 3

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Litigation, Security Analysts, Information Environment, Earnings Forecasts

13.

Meeting, Beating, Streaks and Bubbles

Number of pages: 65 Posted: 17 Jun 2014
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania, Washington University in St. Louis and University of Southern California - Marshall School of Business
Downloads 249 (224,883)
Citation 7

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Earnings response; Earnings association; Meet or beat analyst forecasts; Stock market bubbles; earnings string

14.

Deterrence or Displacement? Evidence from Insider Trading Activity after SEC Enforcement Actions

KAIST College of Business Working Paper Series
Number of pages: 69 Posted: 25 May 2023 Last Revised: 24 Feb 2024
Seong Jin Ahn, Jared N. Jennings and Yanrong Jia
College of Business, Korea Advanced Institute of Science and Technology (KAIST), Washington University in St. Louis and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 177 (310,146)

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SEC enforcement action; insider trading; deterrence; displacement

15.

The Market’s Reaction to Changes in Relative Performance Rankings

Review of Accounting Studies, forthcoming
Number of pages: 67 Posted: 06 Nov 2019 Last Revised: 05 Jun 2021
Jared N. Jennings, Hojun Seo and Mark T. Soliman
Washington University in St. Louis, Purdue University and University of Southern California - Marshall School of Business
Downloads 157 (342,109)
Citation 3

Abstract:

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relative performance ranking; earnings; benchmarking

16.

Estimating the Likelihood of Future Tax Settlements

Number of pages: 55 Posted: 10 Jun 2020 Last Revised: 08 Jan 2024
Jared N. Jennings, Joshua A. Lee and Erin Towery
Washington University in St. Louis, Brigham Young University and University of Georgia
Downloads 142 (371,252)
Citation 1

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Tax settlements, machine learning, textual analysis, tax uncertainty, cash holdings

17.

China’s on lockdown and the U.S. is free to roam…The Properties of Non-GAAP Earnings in China

Number of pages: 56 Posted: 29 Nov 2023
Jared N. Jennings, Mei Luo, Mark T. Soliman and Xinyi Zhang
Washington University in St. Louis, Tsinghua University - School of Economics & Management, University of Southern California - Marshall School of Business and Sun Yat-sen University (SYSU) - School of Business
Downloads 17 (969,719)

Abstract:

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non-GAAP earnings; disclosure regulation; China

18.

Do Managers Define Non-GAAP Earnings to Meet or Beat Analyst Forecasts?

Journal of Accounting & Economics (JAE), Vol. 56, No. 1, 2013
Posted: 27 Sep 2011 Last Revised: 03 Apr 2020
Jeffrey T. Doyle, Jared N. Jennings and Mark T. Soliman
Utah State University, Washington University in St. Louis and University of Southern California - Marshall School of Business

Abstract:

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Non-GAAP earnings, Meet or beat analyst forecasts, Earnings definition, Earnings management tools