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 (NYSE:UPS), Netflix (NASDAQ:NFLX), and LinkedIn (NYSE:LNKD.DL).

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

For the full video of today's MarketFooleryclick here.

Chris Hill and Jason Moser have no position in any stocks mentioned. Fool contributor Matthew Argersinger owns shares of Netflix and has the following options: short Jun 2013 $200 calls. The Motley Fool recommends LinkedIn, Netflix, and United Parcel Service. The Motley Fool owns shares of LinkedIn and Netflix. Try any of our Foolish newsletter services free for 30 days. We Fools may not all hold the same opinions, but we all believe that considering a diverse range of insights makes us better investors. The Motley Fool has a disclosure policy.