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Christensen, Theodore E.'s
Scholarly Papers
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Aggregate Statistics |
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Total Downloads
15,329 |
Total
Citations
254 |
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1.
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A Framework for Financial Reporting Standards: Issues and a Suggested Model
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Bloomfield, Robert J. Cornell University - Samuel Curtis Johnson Graduate School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Colson, Robert H. Grant Thornton LLP Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Ohlson, James A. New York University (NYU) - Leonard N. Stern School of Business Penman, Stephen H. Columbia University - Department of Accounting Previts, Gary Case Western Reserve University - Department of Accountancy Stober, Thomas L. University of Notre Dame - Department of Accountancy Sunder, Shyam Yale University - School of Management Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
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Posted:
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02 Aug 09
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Last Revised:
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12 Jun 13
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1,498
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4
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Bloomfield, Robert J. Cornell University - Samuel Curtis Johnson Graduate School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Colson, Robert H. Grant Thornton LLP Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Ohlson, James A. New York University (NYU) - Leonard N. Stern School of Business Penman, Stephen H. Columbia University - Department of Accounting Previts, Gary Case Western Reserve University - Department of Accountancy Stober, Thomas L. University of Notre Dame - Department of Accountancy Sunder, Shyam Yale University - School of Management Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
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15 Jan 10
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Last Revised:
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12 Jun 13
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0
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FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting
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Bloomfield, Robert J. Cornell University - Samuel Curtis Johnson Graduate School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Ohlson, James A. New York University (NYU) - Leonard N. Stern School of Business Penman, Stephen H. Columbia University - Department of Accounting Previts, Gary Case Western Reserve University - Department of Accountancy Stober, Thomas L. University of Notre Dame - Department of Accountancy Sunder, Shyam Yale University - School of Management Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management Colson, Robert H. Grant Thornton LLP
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| Posted: |
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02 Aug 09
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Last Revised:
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10 Jun 13
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1,498
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FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting
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2.
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Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating Earnings
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Bhattacharya, Neil Singapore Management University - School of Accountancy Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Larson, Chad R. Washington University, Saint Louis - John M. Olin School of Business
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Posted:
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01 Dec 03
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Last Revised:
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16 Apr 13
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1,351
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67
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Bhattacharya, Neil Singapore Management University - School of Accountancy Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Larson, Chad R. Washington University, Saint Louis - John M. Olin School of Business
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pro forma earnings, information content of earnings, persistence of earnings, analysts' forecasts
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Bhattacharya, Neil Singapore Management University - School of Accountancy Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Larson, Chad R. Washington University, Saint Louis - John M. Olin School of Business
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1,351
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67
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pro forma earnings, information content of earnings, persistence of earnings, analysts' forecasts
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3.
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Al-Tuwaijri, Sulaiman King Fahd University of Petroleum and Minerals - Department of Accounting and Management Info Systems Christensen, Theodore E. Brigham Young University - Marriott School of Management Hughes, K.E. Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration
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1,303
(6,045)
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2
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Environmental Performance, Environmental Disclosure, Simultaneous Equations Models
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4.
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Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Benston, George J. Emory University - Department of Accounting Carmichael, Douglas R. City University of New York (CUNY) - Stan Ross Department of Accountancy Christensen, Theodore E. Brigham Young University - Marriott School of Management Colson, Robert H. Grant Thornton LLP Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Rajgopal, Shivaram Emory University - Goizueta Business School Stober, Thomas L. University of Notre Dame - Department of Accountancy Sunder, Shyam Yale University - School of Management Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
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11 Oct 07
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Last Revised:
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10 Jun 13
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1,059
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7
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Financial Reporting, U.S. GAAP, IFRS, SEC, Reconciliation
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5.
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Bhattacharya, Neil Singapore Management University - School of Accountancy Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Mergenthaler, Richard University of Iowa - Henry B. Tippie College of Business
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941
(10,325)
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35
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Pro forma earnings; corporate disclosure; The Sarbanes-Oxley Act of 2002; SEC regulations
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6.
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Mendes-Da-Silva, Wesley Getulio Vargas Foundation (FGV) - Finance, Accounting and Controllership Department of Fundação Getulio Vargas (São Paulo, Brazil) Christensen, Theodore E. Brigham Young University - Marriott School of Management
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916
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1
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Corporate governance, Internet disclosure, Brazilian firms, corporate finance
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7.
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Colson, Robert H. Grant Thornton LLP Bloomfield, Robert J. Cornell University - Samuel Curtis Johnson Graduate School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Ohlson, James A. New York University (NYU) - Leonard N. Stern School of Business Penman, Stephen H. Columbia University - Department of Accounting Previts, Gary Case Western Reserve University - Department of Accountancy Stober, Thomas L. University of Notre Dame - Department of Accountancy Sunder, Shyam Yale University - School of Management Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
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04 Jul 09
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Last Revised:
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11 Jun 13
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780
(13,828)
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Financial Accounting Standards Board, International Accounting Standards Board, Revenue Recognition, Contracts
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8.
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Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Colson, Robert H. Grant Thornton LLP Bloomfield, Robert J. Cornell University - Samuel Curtis Johnson Graduate School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Ohlson, James A. New York University (NYU) - Leonard N. Stern School of Business Penman, Stephen H. Columbia University - Department of Accounting Previts, Gary Case Western Reserve University - Department of Accountancy Stober, Thomas L. University of Notre Dame - Department of Accountancy Sunder, Shyam Yale University - School of Management Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
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16 Apr 09
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Last Revised:
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11 Jun 13
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770
(14,090)
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3
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U.S. GAAP, IFRS, SEC, Reconciliation, Roadmap
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9.
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Do We Really 'Know' What We Think We Know? A Case Study of Seminal Research and its Subsequent Overgeneralization
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Bamber, Linda Smith University of Georgia - J.M. Tull School of Accounting Christensen, Theodore E. Brigham Young University - Marriott School of Management Gaver, Kenneth M. University of Georgia - J.M. Tull School of Accounting
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Posted:
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27 Feb 00
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Last Revised:
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19 Apr 00
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706
(15,962)
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14
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Bamber, Linda Smith University of Georgia - J.M. Tull School of Accounting Christensen, Theodore E. Brigham Young University - Marriott School of Management Gaver, Kenneth M. University of Georgia - J.M. Tull School of Accounting
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Bamber, Linda Smith University of Georgia - J.M. Tull School of Accounting Christensen, Theodore E. Brigham Young University - Marriott School of Management Gaver, Kenneth M. University of Georgia - J.M. Tull School of Accounting
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706
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14
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10.
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Brown, Nerissa C. Georgia State University - J. Mack Robinson College of Business Christensen, Theodore E. Brigham Young University - Marriott School of Management Elliott, W. Brooke University of Illinois at Urbana-Champaign Mergenthaler, Richard University of Iowa - Henry B. Tippie College of Business
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| Posted: |
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03 Aug 08
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Last Revised:
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20 Feb 12
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693
(16,405)
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8
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investor sentiment, pro forma earnings, corporate disclosure
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11.
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Colson, Robert H. Grant Thornton LLP Bloomfield, Robert J. Cornell University - Samuel Curtis Johnson Graduate School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Ohlson, James A. New York University (NYU) - Leonard N. Stern School of Business Penman, Stephen H. Columbia University - Department of Accounting Stober, Thomas L. University of Notre Dame - Department of Accountancy Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
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| Posted: |
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24 Jun 09
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Last Revised:
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27 Jan 13
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503
(25,566)
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Financial Accounting Standards Board, International Accounting Standards Board, Exposure Draft, Financial Statement Presentation
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12.
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Empirical Evidence on Recent Trends in Pro Forma Reporting
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Bhattacharya, Neil Singapore Management University - School of Accountancy Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Mergenthaler, Richard University of Iowa - Henry B. Tippie College of Business
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Posted:
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23 Aug 03
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Last Revised:
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16 Apr 13
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490
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27
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Bhattacharya, Neil Singapore Management University - School of Accountancy Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Mergenthaler, Richard University of Iowa - Henry B. Tippie College of Business
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0
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pro forma earnings, street earnings, corporate disclosure, analysts' expectations
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Bhattacharya, Neil Singapore Management University - School of Accountancy Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Mergenthaler, Richard University of Iowa - Henry B. Tippie College of Business
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490
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27
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pro forma earnings, street earnings, corporate disclosure, analysts' expectations
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13.
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Brown, Nerissa C. Georgia State University - J. Mack Robinson College of Business Christensen, Theodore E. Brigham Young University - Marriott School of Management Elliott, W. Brooke University of Illinois at Urbana-Champaign
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| Posted: |
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18 Sep 06
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Last Revised:
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03 Dec 11
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417
(32,702)
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6
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Earnings announcement timing, Pro forma earnings, Adjusted earnings
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14.
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Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data
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Allee, Kristian D. Michigan State University Bhattacharya, Neil Singapore Management University - School of Accountancy Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management
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Posted:
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04 Jan 04
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Last Revised:
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16 Apr 13
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331
(43,409)
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16
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Allee, Kristian D. Michigan State University Bhattacharya, Neil Singapore Management University - School of Accountancy Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management
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0
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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies
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Allee, Kristian D. Michigan State University Bhattacharya, Neil Singapore Management University - School of Accountancy Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management
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331
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16
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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies
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15.
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Christensen, Theodore E. Brigham Young University - Marriott School of Management Gaver, Jennifer J. University of Georgia - J. M. Tull School of Accounting, Terry College of Business Stuerke, Pamela S. University of Rhode Island
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325
(44,357)
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Investor uncertainty, market reactions, analysts' forecasts, property and casualty insurance
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16.
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Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements
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Christensen, Theodore E. Brigham Young University - Marriott School of Management Smith, Toni Q. University of New Hampshire - Department of Accounting & Finance Stuerke, Pamela S. University of Rhode Island - College of Business
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Posted:
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08 Sep 04
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Last Revised:
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20 Oct 04
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318
(45,521)
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6
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Christensen, Theodore E. Brigham Young University - Marriott School of Management Smith, Toni Q. University of New Hampshire - Department of Accounting & Finance Stuerke, Pamela S. University of Rhode Island - College of Business
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27
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6
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Christensen, Theodore E. Brigham Young University - Marriott School of Management Smith, Toni Q. University of New Hampshire - Department of Accounting & Finance Stuerke, Pamela S. University of Rhode Island - College of Business
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291
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6
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Predisclosure information, firm size, analyst following, market reactions
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17.
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Bloomfield, Robert J. Cornell University - Samuel Curtis Johnson Graduate School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Colson, Robert H. Grant Thornton LLP Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Ohlson, James A. New York University (NYU) - Leonard N. Stern School of Business Penman, Stephen H. Columbia University - Department of Accounting Previts, Gary Case Western Reserve University - Department of Accountancy Stober, Thomas L. University of Notre Dame - Department of Accountancy Sunder, Shyam Yale University - School of Management Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
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| Posted: |
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07 Jul 09
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Last Revised:
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11 Jun 13
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299
(48,943)
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accounting standards, private GAAP
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18.
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Christensen, Theodore E. Brigham Young University - Marriott School of Management Drake, Michael S. Brigham Young University - Marriott School Thornock, Jacob R. University of Washington - Michael G. Foster School of Business
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| Posted: |
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06 May 09
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Last Revised:
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24 Sep 12
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288
(51,299)
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Pro forma earnings, short selling, investor sophistication
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19.
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Cheon, Youngsoon Susan Chung-Ang University - College of Business Administration Christensen, Theodore E. Brigham Young University - Marriott School of Management Bamber, Linda Smith University of Georgia - J.M. Tull School of Accounting
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275
(53,836)
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4
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Exchange effect, Predisclosure information, Growth opportunities
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20.
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The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events
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hide multiple versions |
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Christensen, Theodore E. Brigham Young University - Marriott School of Management
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Posted:
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02 Feb 99
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Last Revised:
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29 Feb 04
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261
(57,111)
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6
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Christensen, Theodore E. Brigham Young University - Marriott School of Management
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28
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6
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Christensen, Theodore E. Brigham Young University - Marriott School of Management
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233
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6
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21.
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Bloomfield, Robert J. Cornell University - Samuel Curtis Johnson Graduate School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Glover, Jonathan C. Carnegie Mellon University - David A. Tepper School of Business Haka, Susan F. Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Ohlson, James A. New York University (NYU) - Leonard N. Stern School of Business Penman, Stephen H. Columbia University - Department of Accounting Petroni, Kathy R. Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management Tsujiyama, Eiko Waseda University - Graduate School of Commerce Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
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| Posted: |
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28 Nov 09
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Last Revised:
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11 Jun 13
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257
(58,038)
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SEC Plan, Disclosure Accounting Standards, Enforcement
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22.
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Black, Dirk E. Duke University - Fuqua School of Business Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Waegelein, James F. Emporia State University - Department of Accounting, Computer Information Systems and Economics
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| Posted: |
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08 Dec 08
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Last Revised:
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24 Apr 11
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240
(62,555)
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2
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Pro forma earnings, compensation contracts, long-term performance plans, audit fees, earnings benchmarks, aggressive earnings management
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23.
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Merkley, Kenneth J. Cornell University - Samuel Curtis Johnson Graduate School of Management Bamber, Linda Smith University of Georgia - J.M. Tull School of Accounting Christensen, Theodore E. Brigham Young University - Marriott School of Management
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| Posted: |
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13 Oct 11
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Last Revised:
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03 Mar 12
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205
(73,771)
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1
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Management Earnings Forecasts, Disaggregation, Security Analysts
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24.
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Benston, George J. Emory University - Department of Accounting Christensen, Theodore E. Brigham Young University - Marriott School of Management Colson, Robert H. Grant Thornton LLP Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Rajgopal, Shivaram Emory University - Goizueta Business School Stober, Thomas L. University of Notre Dame - Department of Accountancy Sunder, Shyam Yale University - School of Management Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
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| Posted: |
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08 Feb 08
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Last Revised:
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12 Jun 13
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204
(74,126)
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FAF, FASB
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25.
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Christensen, Theodore E. Brigham Young University - Marriott School of Management Black, Dirk E. Duke University - Fuqua School of Business
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| Posted: |
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05 Sep 07
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Last Revised:
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23 Jan 08
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204
(74,126)
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15
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pro forma earnings, earnings benchmarks, opportunistic financial reporting
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26.
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Stober, Thomas L. University of Notre Dame - Department of Accountancy Carmichael, Douglas R. City University of New York (CUNY) - Stan Ross Department of Accountancy Christensen, Theodore E. Brigham Young University - Marriott School of Management Colson, Robert H. Grant Thornton LLP Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Rajgopal, Shivaram Emory University - Goizueta Business School Sunder, Shyam Yale University - School of Management Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
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| Posted: |
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16 Jan 09
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Last Revised:
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12 Jun 13
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199
(75,947)
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Financial Reporting, FASB, Financial Instruments, Equity
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27.
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Christensen, Theodore E. Brigham Young University - Marriott School of Management Merkley, Kenneth J. Cornell University - Samuel Curtis Johnson Graduate School of Management Tucker, Jenny Wu University of Florida - Warrington College of Business Administration Venkataraman, Shankar Georgia Institute of Technology
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| Posted: |
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01 Dec 10
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Last Revised:
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03 Mar 12
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160
(93,376)
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2
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Street Earnings, Earnings Guidance, Special Items, Pro Forma Guidance
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28.
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Black, Dirk E. Duke University - Fuqua School of Business Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Heninger, William G. Brigham Young University - School of Accountancy
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| Posted: |
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25 Apr 11
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Last Revised:
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18 Jun 12
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119
(120,033)
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2
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Pro forma earnings, corporate disclosure, The Sarbanes-Oxley Act of 2002
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29.
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Brown, Nerissa C. Georgia State University - J. Mack Robinson College of Business Christensen, Theodore E. Brigham Young University - Marriott School of Management
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| Posted: |
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20 Nov 12
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Last Revised:
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23 May 13
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109
(128,486)
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|
| |
street cash flow from operations, cash flow exclusions, security analysts
|
|
|
30.
|
|
|
Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Joo, T. Taylor University of Arkansas - Department of Accounting Schmardebeck, Roy University of Arkansas
|
|
76
(162,968)
|
|
|
| |
|
| |
pro forma earnings, accruals, real earnings management, earnings management constraints
|
|
|
31.
|
|
|
Christensen, Theodore E. Brigham Young University - Marriott School of Management Gaver, Jennifer J. University of Georgia - J. M. Tull School of Accounting, Terry College of Business Stuerke, Pamela S. University of Rhode Island - College of Business
|
|
26
(257,495)
|
|
|
| |
|
| |
|
|
|
32.
|
|
|
Christensen, Theodore E. Brigham Young University - Marriott School of Management Paik, Gyung H. Brigham Young University - School of Accountancy Stice, Earl K. Hong Kong University of Science and Technology
|
|
4
(331,213)
|
6
|
|
| |
|
| |
|
|
|
33.
|
|
|
Black, Dirk E. Duke University - Fuqua School of Business Christensen, Theodore E. Brigham Young University - Marriott School of Management
|
|
2
(339,165)
|
12
|
|
| |
|
| |
|
|
|
34.
|
|
|
Black, Dirk E. Duke University - Fuqua School of Business Black, Ervin L. Brigham Young University - Marriott School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Heninger, William G. Brigham Young University - School of Accountancy
|
|
0
(353,049)
|
2
|
|
| |
|
| |
pro forma earnings, corporate disclosure, the Sarbanes‐Oxley Act of 2002
|
|
|
35.
|
|
|
Brown, Nerissa C. Georgia State University - J. Mack Robinson College of Business Christensen, Theodore E. Brigham Young University - Marriott School of Management Elliott, W. Brooke University of Illinois at Urbana-Champaign
|
|
0
(353,049)
|
6
|
|
| |
|
| |
earnings announcement timing, pro forma earnings, adjusted earnings
|
|
|
36.
|
|
|
Bloomfield, Robert J. Cornell University - Samuel Curtis Johnson Graduate School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Glover, Jonathan C. Carnegie Mellon University - David A. Tepper School of Business Haka, Susan F. Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Ohlson, James A. New York University (NYU) - Leonard N. Stern School of Business Penman, Stephen H. Columbia University - Department of Accounting Petroni, Kathy R. Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management Tsujiyama, Eiko Waseda University - Graduate School of Commerce Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
|
|
|
|
|
| |
|
| |
SEC, Strategic Plan, Enforcement, Disclosure
|
|
|
37.
|
|
|
Jamal, Karim University of Alberta - Department of Accounting, Operations & Information Systems Bloomfield, Robert J. Cornell University - Samuel Curtis Johnson Graduate School of Management Christensen, Theodore E. Brigham Young University - Marriott School of Management Colson, Robert H. Grant Thornton LLP Moehrle, Stephen R. University of Missouri at Saint Louis - Accounting Area Penman, Stephen H. Columbia University - Department of Accounting Previts, Gary Case Western Reserve University - Department of Accountancy Ohlson, James A. New York University (NYU) - Leonard N. Stern School of Business Stober, Thomas L. University of Notre Dame - Department of Accountancy Sunder, Shyam Yale University - School of Management Watts, Ross L. Massachusetts Institute of Technology (MIT) - Sloan School of Management
|
| Posted: |
|
25 Aug 09
|
|
Last Revised:
|
|
11 Jun 13
|
|
|
|
|
| |
|
| |
Regulatory Competition, Private Enterprises, GAAP
|
|
|
38.
|
|
|
Christensen, Theodore E. Brigham Young University - Marriott School of Management
|
|
|
|
|
| |
|
| |
Information content; Uncertainty; Property and casualty insurance; Catastrophe
|
|