The following video is from Monday's MarketFoolery podcast, in which host Chris Hill and analysts Jason Moser and Matt Argersinger discuss the top business and investing stories of the day.

Alcoa kicks off earnings season when it reports on Monday after the market closes. More than 100 companies in the S&P 500 have already issued downward revisions. What should investors be watching when a company reports earnings? How important is R&D spending? In this installment of MarketFoolery, our analysts talk about earnings season and explain why they're watching United Parcel Service (UPS 0.02%), Netflix (NFLX -9.09%), and LinkedIn (LNKD.DL).

The relevant video segment can be found between 5:41 and 13:50.

For the full video of today's MarketFooleryclick here.