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- Publications
- Influence
Costs of Equity and Earnings Attributes
- Jennifer Francis, R. Lafond, P. Olsson, K. Schipper
- Economics
- 1 October 2004
We examine the relation between the cost of equity capital and seven attributes of earnings: accrual quality, persistence, predictability, smoothness, value relevance, timeliness, and conservatism.… Expand
Have financial statements lost their relevance
- Jennifer Francis, K. Schipper
- Economics
- 23 January 1999
The authors explore the concern that financial statements no longer have the same relevance to investors that they had in the past. They test for “value relevance” by measuring the total return that… Expand
SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES
- Jennifer Francis, Donna R. Philbrick, K. Schipper
- Economics
- 23 January 1994
Voluntary Disclosure, Earnings Quality, and Cost of Capital
- Jennifer Francis, D. Nanda, P. Olsson
- Economics
- 1 March 2008
ABSTRACT We investigate the relations among voluntary disclosure, earnings quality, and cost of capital. We find that firms with good earnings quality have more expansive voluntary disclosures (as… Expand
Causes and effects of discretionary asset write-offs
- Jennifer Francis, J. Hanna, L. Vincent
- Business
- 1996
This paper provides evidence on the causes and shareholder wealth effects of discretionary asset write-offs. We use the term "write-off" to refer to both complete and partial downward asset… Expand
ANALYSTS DECISIONS AS PRODUCTS OF A MULTITASK ENVIRONMENT
- Jennifer Francis, Donna R. Philbrick
- Business
- 23 January 1993
CEO Reputation and Earnings Quality
- Jennifer Francis, Allen H. Huang, S. Rajgopal, Amy Y. Zang
- Economics, Business
- 1 October 2004
We examine the association between CEO reputation (proxied by the extent of press coverage) and the quality of the firm's earnings (proxied by two accruals-based measures). We test three explanations… Expand
Information Uncertainty and Post-Earnings-Announcement-Drift
- Jennifer Francis, R. Lafond, P. Olsson, K. Schipper
- Economics
- 4 June 2007
We examine whether rational investor responses to information uncertainty (IU) explain properties of and returns to the post-earnings-announcement-drift (PEAD) trading anomaly. Consistent with a… Expand
A Returns‐Based Representation of Earnings Quality
- F. Ecker, Jennifer Francis, I. Kim, P. Olsson, K. Schipper
- Economics
- 1 July 2006
We examine the properties of a returns‐based representation of earnings quality, estimated from firm‐specific asset‐pricing regressions augmented by an earnings quality mimicking factor. The… Expand
Earnings and dividend informativeness when cash flow rights are separated from voting rights
- Jennifer Francis, K. Schipper, L. Vincent
- Economics
- 1 June 2005
We contrast the informativeness of earnings and dividends for firms with dual class and single class ownership structures. Results of both across-sample tests (which explicitly control for factors… Expand