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Strategies & Market Trends : Value Investing

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To: Don Earl who wrote (11691)	1/4/2001 12:00:14 AM
From: Bob Rudd	Read Replies (1) of 78570

<< I don't think it would apply to burial contracts. >> See 2nd paragraph here: biz.yahoo.com <<From what I've seen, it looks like it'll be a one quarter event>>For companies that report on calender basis it'll be this quarter, but those with other fiscal years may be hit at different times: The SAB defers the implementation date of sab 101, revenue recognition in financial statements, until no later than the fourth fiscal quarter of fiscal years beginning after December 15, 1999.[Earliest would be quarters beginning in Oct 2000 ending Dec 2000, latest quarters beginning December, 2001, ending Feburary 28, 2002.] Some of the revenue recognition games have had the goal and effect of 'smoothing' earnings. To the extent that this is reduced earnings will jump around more and so will prices. Regulation FD will exacerbate this in some cases where the companies clam up and disclose all at once. This will produce overreaction opportunities for value investors but it may also increase overall risk premiums.

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