Theodore E. Christensen

University of Georgia - J.M. Tull School of Accounting

Athens , GA 30602

United States

University of Georgia

Professor

Athens, GA

United States

SCHOLARLY PAPERS

52

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28,157

CITATIONS
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Top 2,080

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269

Scholarly Papers (52)

1.

The Relations Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach

Number of pages: 39 Posted: 16 Jul 2003
Sulaiman Al-Tuwaijri, Theodore E. Christensen and K.E. Hughes
King Fahd University of Petroleum and Minerals - Department of Accounting and Management Info Systems, University of Georgia - J.M. Tull School of Accounting and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration
Downloads 2,399 (5,126)
Citation 2

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Environmental Performance, Environmental Disclosure, Simultaneous Equations Models

A Framework for Financial Reporting Standards: Issues and a Suggested Model

Accounting Horizons, Vol. 24, No. 3, 2010, University of Alberta School of Business Research Paper No. 2013-678
Number of pages: 26 Posted: 02 Aug 2009 Last Revised: 10 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Grant Thornton LLP
Downloads 2,049 (6,540)
Citation 4

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FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting

A Framework for Financial Reporting Standards: Issues and a Suggested Model

University of Alberta School of Business Research Paper No. 2013-1004
Posted: 15 Jan 2010 Last Revised: 12 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

JAE Boston Conference October 2002
Number of pages: 51 Posted: 06 Jan 2004
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Chad R. Larson
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Houston - Department of Accountancy & Taxation
Downloads 1,586 (10,085)
Citation 69

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pro forma earnings, information content of earnings, persistence of earnings, analysts' forecasts

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 285-319, December 2003
Posted: 01 Dec 2003
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Chad R. Larson
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Houston - Department of Accountancy & Taxation

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pro forma earnings, information content of earnings, persistence of earnings, analysts' forecasts

4.

A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP

Accounting Horizons, Vol. 22, No. 2, 2008, University of Alberta School of Business Research Paper No. 2013-679
Number of pages: 17 Posted: 11 Oct 2007 Last Revised: 10 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Emory University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,222 (15,553)
Citation 8

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Financial Reporting, U.S. GAAP, IFRS, SEC, Reconciliation

5.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-682, Johnson School Research Paper Series No. 37-09
Number of pages: 19 Posted: 04 Jul 2009 Last Revised: 11 Jun 2013
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,136 (17,368)

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Financial Accounting Standards Board, International Accounting Standards Board, Revenue Recognition, Contracts

6.

Determinants of Voluntary Disclosure of Financial Information On the Internet by Brazilian Firms

Number of pages: 28 Posted: 31 Dec 2004
Wesley Mendes-Da-Silva and Theodore E. Christensen
Getulio Vargas Foundation (FGV) - Finance, Accounting and Controllership Department of Fundação Getulio Vargas (São Paulo, Brazil) and University of Georgia - J.M. Tull School of Accounting
Downloads 1,083 (18,713)
Citation 1

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Corporate governance, Internet disclosure, Brazilian firms, corporate finance

7.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 05 Sep 2004
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Richard Mergenthaler
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and The University of Arizona - Eller College of Management
Downloads 1,072 (18,984)
Citation 37

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Pro forma earnings; corporate disclosure; The Sarbanes-Oxley Act of 2002; SEC regulations

8.

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Tuck School of Business Working Paper No. 2759312
Number of pages: 49 Posted: 07 Apr 2016 Last Revised: 19 Jun 2018
Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski and Benjamin C. Whipple
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,063 (19,188)

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Non-GAAP earnings, reporting consistency, earnings comparability

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Number of pages: 51 Posted: 28 May 2015 Last Revised: 20 Jan 2018
Jeremiah W. Bentley, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of Accounting, Penn State and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,038 (19,540)

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Voluntary Disclosure, Non-GAAP Earnings, Analyst Forecasts

Disentangling Managers’ and Analysts’ Non‐GAAP Reporting

Journal of Accounting Research, Vol. 56, No. 4, 2018
Posted: 06 Oct 2018
Jeremiah W. Bentley, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of Accounting, Penn State and University of Georgia - C. Herman and Mary Virginia Terry College of Business

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non-GAAP earnings; financial analysts; voluntary disclosure;earnings announcements; reporting quality

10.

The Use of Non-GAAP Performance Metrics for Compensation Contracting and Financial Reporting

Number of pages: 56 Posted: 22 Oct 2013 Last Revised: 12 Nov 2018
Dirk E. Black, Ervin L. Black, Theodore E. Christensen and Kurt H. Gee
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Penn State
Downloads 1,010
Citation 3

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Non-GAAP earnings; contracting; compensation; performance evaluation

11.

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-683, Johnson School Research Paper Series No. 21-09
Number of pages: 16 Posted: 16 Apr 2009 Last Revised: 11 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 940 (23,014)
Citation 4

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U.S. GAAP, IFRS, SEC, Reconciliation, Roadmap

12.

Investor Sentiment and Pro Forma Earnings Disclosures

Journal of Accounting Research, Vol. 50, No. 1, pp. 1-50, March 2012
Number of pages: 45 Posted: 03 Aug 2008 Last Revised: 20 Feb 2012
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign and The University of Arizona - Eller College of Management
Downloads 918 (23,825)
Citation 12

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investor sentiment, pro forma earnings, corporate disclosure

Do We Really 'Know' What We Think We Know? A Case Study of Seminal Research and its Subsequent Overgeneralization

Number of pages: 46 Posted: 27 Feb 2000
Linda Smith Bamber, Theodore E. Christensen and Kenneth M. Gaver
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 787 (29,194)
Citation 15

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Do We Really 'Know' What We Think We Know? A Case Study of Seminal Research and its Subsequent Overgeneralization

Journal of Accounting, Organizations, and Society, Vol 25, No 2, 2000
Posted: 27 Feb 2000
Linda Smith Bamber, Theodore E. Christensen and Kenneth M. Gaver
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of Accounting

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14.

Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?

Number of pages: 57 Posted: 13 Jun 2016 Last Revised: 27 Aug 2018
Theodore E. Christensen, Adrienna A. Huffman and Melissa F. Lewis-Western
University of Georgia - J.M. Tull School of Accounting, The Brattle Group and Brigham Young University - Marriott School of Business
Downloads 692 (35,357)

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discretionary accruals; real earnings management, earnings management, financial reporting quality, beneficial earnings management

15.

Analysts’ GAAP Earnings Forecasts and Their Implications for Accounting Research

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 25 May 2014 Last Revised: 18 Jan 2018
Mark T Bradshaw, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple
Boston College, University of Georgia - J.M. Tull School of Accounting, Penn State and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 676 (36,504)

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Measurement error; Earnings expectations; Analysts’ forecasts; GAAP forecasts; Non-GAAP earnings; Street earnings; Earnings surprise; Meet-or-beat

16.

The Relation between Earnings Management and Pro Forma Reporting

Number of pages: 42 Posted: 03 May 2013 Last Revised: 16 Mar 2014
Ervin L. Black, Theodore E. Christensen, T. Taylor Joo and Roy Schmardebeck
Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting, New Mexico State University and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 670 (36,951)

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pro forma earnings, accruals, real earnings management, earnings management constraints

Empirical Evidence on Recent Trends in Pro Forma Reporting

Number of pages: 33 Posted: 23 Aug 2003
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Richard Mergenthaler
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and The University of Arizona - Eller College of Management
Downloads 619 (40,469)
Citation 27

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pro forma earnings, street earnings, corporate disclosure, analysts' expectations

Empirical Evidence on Recent Trends in Pro Forma Reporting

Accounting Horizons, Vol. 18, No. 1, 2004
Posted: 19 Dec 2003
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Richard Mergenthaler
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and The University of Arizona - Eller College of Management

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pro forma earnings, street earnings, corporate disclosure, analysts' expectations

18.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'

Johnson School Research Paper Series No. #32-09
Number of pages: 18 Posted: 24 Jun 2009 Last Revised: 27 Jan 2013
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, University of Notre Dame - Department of Accountancy and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 586 (44,171)

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Financial Accounting Standards Board, International Accounting Standards Board, Exposure Draft, Financial Statement Presentation

19.

Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 06 May 2009 Last Revised: 24 Sep 2012
Theodore E. Christensen, Michael S. Drake and Jacob R. Thornock
University of Georgia - J.M. Tull School of Accounting, Brigham Young University - Marriott School and Brigham Young University
Downloads 571 (45,649)
Citation 1

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Pro forma earnings, short selling, investor sophistication

Non-GAAP Reporting: Evidence from Academia and Current Practice

Forthcoming, Journal of Business Finance & Accounting, Tuck School of Business Working Paper No. 2966778
Number of pages: 55 Posted: 11 May 2017 Last Revised: 11 Apr 2018
Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski and Benjamin C. Whipple
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 539 (48,515)

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Non-GAAP earnings, regulation, standard setting

Non‐GAAP Reporting: Evidence from Academia and Current Practice

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 259-294, 2018
Number of pages: 36 Posted: 17 Apr 2018
Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski and Benjamin C. Whipple
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 2 (651,388)
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non‐GAAP earnings, regulation, standard setting

21.

Non-GAAP Reporting Following Debt Covenant Violations

Number of pages: 51 Posted: 10 Mar 2015 Last Revised: 28 Nov 2018
Theodore E. Christensen, Hang Pei, Spencer Pierce and Liang Tan
University of Georgia - J.M. Tull School of Accounting, George Washington University - Department of Accountancy, Florida State University - College of Business and George Washington University - Department of Accountancy
Downloads 515 (52,054)

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Non-GAAP Earnings; Debt Covenant Violation; Corporate Governance

22.

The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions

Number of pages: 37 Posted: 08 Dec 2008 Last Revised: 14 Feb 2014
Dirk E. Black, Ervin L. Black and Theodore E. Christensen
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 499 (54,137)
Citation 3

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Pro forma earnings, compensation contracts, long-term performance plans, audit fees, earnings benchmarks, aggressive earnings management

23.

The Timing of Quarterly 'Pro Forma' Earnings Announcements

Journal of Business Finance & Accounting 39 (3/4): 315-359, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 50 Posted: 18 Sep 2006 Last Revised: 04 Jun 2015
Nerissa C. Brown, Theodore E. Christensen and W. Brooke Elliott
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of Accounting and University of Illinois at Urbana-Champaign
Downloads 455 (60,803)
Citation 7

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Earnings announcement timing, Pro forma earnings, Adjusted earnings

24.

Non-GAAP Earnings Disclosure and IPO Pricing

Number of pages: 57 Posted: 06 Jul 2016 Last Revised: 25 Oct 2018
Nerissa C. Brown, Theodore E. Christensen, Andrea Menini and Thomas D. Steffen
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of Accounting, University of Padua and Yale University School of Management
Downloads 443 (62,803)

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non-GAAP, IPOs, underpricing, price revision, prospectus, disclosure

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Number of pages: 39 Posted: 04 Jan 2004
Kristian D. Allee, Neil Bhattacharya, Ervin L. Black and Theodore E. Christensen
University of Arkansas - Department of Accounting, Singapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 414 (67,516)
Citation 16

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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Accounting, Organizations and Society, Forthcoming
Posted: 29 Sep 2006
Kristian D. Allee, Neil Bhattacharya, Ervin L. Black and Theodore E. Christensen
University of Arkansas - Department of Accounting, Singapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of Accounting

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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

26.

The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance

Number of pages: 51 Posted: 23 Dec 2014 Last Revised: 27 Sep 2017
Kristian D. Allee, Theodore E. Christensen, Bryan S. Graden and Kenneth J. Merkley
University of Arkansas - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Southern Utah University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 411 (68,753)

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earnings guidance, management earnings forecasts, initial public offerings

27.

Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-693, Johnson School Research Paper Series No. 38-09
Number of pages: 14 Posted: 07 Jul 2009 Last Revised: 11 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 385 (74,310)

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accounting standards, private GAAP

28.

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-696, Johnson School Research Paper Series No. 04-2010
Number of pages: 12 Posted: 28 Nov 2009 Last Revised: 11 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 354 (81,892)

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SEC Plan, Disclosure Accounting Standards, Enforcement

29.

The Relation between Investor Uncertainty and Market Reactions to Earnings Announcements: Evidence from the Property-Casualty Insurance Industry

Number of pages: 34 Posted: 09 Aug 2000
Theodore E. Christensen, Jennifer J. Gaver and Pamela S. Stuerke
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J. M. Tull School of Accounting, Terry College of Business and University of Rhode Island
Downloads 352 (82,446)
Citation 1

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Investor uncertainty, market reactions, analysts' forecasts, property and casualty insurance

Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements

Number of pages: 32 Posted: 08 Sep 2004
Theodore E. Christensen, Toni Q. Smith and Pamela S. Stuerke
University of Georgia - J.M. Tull School of Accounting, University of New Hampshire - Department of Accounting & Finance and University of Rhode Island - College of Business
Downloads 306 (95,880)
Citation 6

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Predisclosure information, firm size, analyst following, market reactions

Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements

Journal of Business Finance & Accounting, Vol. 31, No. 7-8, pp. 951-984, September 2004
Number of pages: 34 Posted: 23 Sep 2004
Theodore E. Christensen, Toni Q. Smith and Pamela S. Stuerke
University of Georgia - J.M. Tull School of Accounting, University of New Hampshire - Department of Accounting & Finance and University of Rhode Island - College of Business
Downloads 27 (484,745)
Citation 6
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31.

Litigation Risk and Non-GAAP Reporting

Number of pages: 55 Posted: 07 Mar 2017
Richard A. Cazier, Theodore E. Christensen, Kenneth J. Merkley and John Treu
University of Texas at El Paso - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 317 (92,763)

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Non-GAAP Disclosure, Litigation Risk, Regulation

32.

Factors Associated with Differences in the Magnitude of Abnormal Returns Around NYSE Versus NASDAQ Firms' Earnings Announcements

Journal of Business Finance & Accounting, Vol. 28, Nos. 9 & 10, Nov/Dec 2001
Number of pages: 38 Posted: 06 Nov 2001
Youngsoon Susan Cheon, Theodore E. Christensen and Linda Smith Bamber
Chung-Ang University - College of Business Administration, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 308 (95,772)
Citation 4

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Exchange effect, Predisclosure information, Growth opportunities

33.

Detailed Management Earnings Forecasts: Do Analysts Listen?

Review of Accounting Studies, Vol. 18, No. 2, 2013
Number of pages: 48 Posted: 13 Oct 2011 Last Revised: 09 Jul 2014
Kenneth J. Merkley, Linda Smith Bamber and Theodore E. Christensen
Indiana University - Kelley School of Business - Department of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 300 (98,435)
Citation 4

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Management Earnings Forecasts, Disaggregation, Security Analysts

Managers' Use of 'Pro Forma' Adjustments to Meet Strategic Earnings Benchmarks

Number of pages: 34 Posted: 05 Sep 2007 Last Revised: 23 Jan 2008
Theodore E. Christensen and Dirk E. Black
University of Georgia - J.M. Tull School of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 297 (99,041)
Citation 14

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pro forma earnings, earnings benchmarks, opportunistic financial reporting

US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets

Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 297-326, April/May 2009
Number of pages: 30 Posted: 12 May 2009
Dirk E. Black and Theodore E. Christensen
University of Nebraska at Lincoln - School of Accountancy and University of Georgia - J.M. Tull School of Accounting
Downloads 3 (640,631)
Citation 16
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The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events

Number of pages: 34 Posted: 02 Feb 1999
Theodore E. Christensen
University of Georgia - J.M. Tull School of Accounting
Downloads 249 (119,432)
Citation 7

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The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events

Journal of Business Finance & Accounting, Vol. 29, pp. 223-255, 2002
Number of pages: 33 Posted: 25 Apr 2002
Theodore E. Christensen
University of Georgia - J.M. Tull School of Accounting
Downloads 28 (479,254)
Citation 7
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36.

Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity

University of Alberta School of Business Research Paper No. 2013-1011
Number of pages: 7 Posted: 16 Jan 2009 Last Revised: 12 Jun 2013
University of Notre Dame - Department of Accountancy, City University of New York - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 268 (111,168)

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Financial Reporting, FASB, Financial Instruments, Equity

37.

Response to FAF Exposure Draft on 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB'

University of Alberta School of Business Research Paper No. 2013-1010
Number of pages: 15 Posted: 08 Feb 2008 Last Revised: 12 Jun 2013
Emory University - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 250 (119,447)

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FAF, FASB

38.

The Quality of Street Cash Flow from Operations

Review of Accounting Studies 19 (2): 913-954
Number of pages: 49 Posted: 20 Nov 2012 Last Revised: 22 May 2014
Nerissa C. Brown and Theodore E. Christensen
University of Illinois at Urbana-Champaign and University of Georgia - J.M. Tull School of Accounting
Downloads 235 (127,126)

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street cash flow from operations, cash flow exclusions, security analysts

39.

Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?

Review of Accounting Studies, 2011, Vol. 16 (3): 501-527
Number of pages: 41 Posted: 01 Dec 2010 Last Revised: 24 Mar 2019
University of Georgia - J.M. Tull School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, University of Florida - Warrington College of Business Administration and Bentley University - McCallum Graduate School of Business
Downloads 226 (132,137)
Citation 3

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Street Earnings, Earnings Guidance, Special Items, Pro Forma Guidance

Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Forthcoming, Journal of Business Finance & Accounting
Number of pages: 40 Posted: 25 Apr 2011 Last Revised: 18 Jun 2012
Dirk E. Black, Ervin L. Black, Theodore E. Christensen and William G. Heninger
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Brigham Young University - School of Accountancy
Downloads 220 (135,264)
Citation 4

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Pro forma earnings, corporate disclosure, The Sarbanes-Oxley Act of 2002

Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Journal of Business Finance & Accounting, Vol. 39, Issue 7‐8, pp. 876-904, 2012
Number of pages: 29 Posted: 26 Oct 2012
Dirk E. Black, Ervin L. Black, Theodore E. Christensen and William G. Heninger
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Brigham Young University - School of Accountancy
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Citation 4
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pro forma earnings, corporate disclosure, the Sarbanes‐Oxley Act of 2002

41.

The Influence of Manager-Analyst Interactions on Street Earnings: Evidence from Conference Calls and Excluded Analysts

Number of pages: 53 Posted: 27 Jun 2017 Last Revised: 13 Feb 2019
Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting, University of Exeter Business School and Yale University School of Management
Downloads 202 (147,032)

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non-GAAP performance measures, street earnings, conference calls, earnings press releases, analyst disagreement

42.

Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment

SMU Cox School of Business Research Paper No. 18-32
Number of pages: 48 Posted: 23 Sep 2018
Theodore E. Christensen, Enrique Gomez, Matthew Ma and Jing Pan
University of Georgia - J.M. Tull School of Accounting, University of Georgia, Southern Methodist University and Southern Methodist University (SMU) - Accounting Department
Downloads 148 (193,353)

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Non-GAAP reporting, analyst coverage, information asymmetry, external monitoring

43.

Policy Implications of Research on Non-GAAP Reporting

Forthcoming, Research in Accounting Regulation, Tuck School of Business Working Paper No. 3160778
Number of pages: 24 Posted: 11 Apr 2018
Dirk E. Black and Theodore E. Christensen
University of Nebraska at Lincoln - School of Accountancy and University of Georgia - J.M. Tull School of Accounting
Downloads 138 (204,535)

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Non-GAAP earnings, regulation, standard setting, auditing

44.

Can Short Sellers Constrain Opportunistic Non-GAAP Reporting?

Number of pages: 58 Posted: 31 Jan 2016 Last Revised: 05 Mar 2019
Neil Bhattacharya, Theodore E. Christensen, Qunfeng Liao and Bo Ouyang
Singapore Management University - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, Oakland University-Department of Accounting and Finance and Pennsylvania State University Great Valley
Downloads 117 (232,300)

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Non-GAAP earnings, short sellers, Regulation SHO, earnings management

45.

The Relation between Investor Uncertainty and Market Reactions to Earnings Announcements: Evidence from the Property-Casualty Insurance Industry in the USA

Journal of Business Finance & Accounting, Vol. 32, No. 1-2, pp. 1-29, January 2005
Number of pages: 29 Posted: 06 Feb 2005
Theodore E. Christensen, Jennifer J. Gaver and Pamela S. Stuerke
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J. M. Tull School of Accounting, Terry College of Business and University of Rhode Island - College of Business
Downloads 26 (476,692)
Citation 1
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46.

Creating a Bigger Bath Using the Deferred Tax Valuation Allowance

Journal of Business Finance & Accounting, Vol. 35, No. 5-6, pp. 601-625, June/July 2008
Number of pages: 25 Posted: 18 Jun 2008
Theodore E. Christensen, Daniel Gyung H. Paik and Earl K. Stice
University of Georgia - J.M. Tull School of Accounting, University of Richmond - Accounting and Hong Kong University of Science and Technology
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Citation 6
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47.

The Timing of Quarterly ‘Pro Forma’ Earnings Announcements

Journal of Business Finance & Accounting, Vol. 39, Issue 3‐4, pp. 315-359, 2012
Number of pages: 45 Posted: 21 Apr 2012
Nerissa C. Brown, Theodore E. Christensen and W. Brooke Elliott
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of Accounting and University of Illinois at Urbana-Champaign
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Citation 7
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earnings announcement timing, pro forma earnings, adjusted earnings

48.

Analysts’ and Investors’ Reactions to Consistent Earnings Signals

Journal of Business Finance & Accounting, Vol. 42, Issue 9-10, pp. 1041-1074, 2015
Number of pages: 34 Posted: 20 Jan 2016
Marcus L. Caylor, Theodore E. Christensen, Peter M. Johnson and Thomas J. Lopez
Kennesaw State University, University of Georgia - J.M. Tull School of Accounting, Brigham Young University - School of Accountancy and University of Alabama - Culverhouse School of Accountancy
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analysts, earnings expectation path, forecasts, trading strategies, representativeness bias, market efficiency

49.

Response to FAF Exposure Draft, 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB and GASB'

Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009, University of Alberta School of Business Research Paper No. 2013-1024
Posted: 02 Jul 2013
Grant Thornton LLP, Emory University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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50.

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan

Accounting Horizons, Forthcoming
Posted: 15 Jan 2010
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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SEC, Strategic Plan, Enforcement, Disclosure

51.

A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises

Accounting Horizons, Vol. 24(1), March: 129-137, University of Alberta School of Business Research Paper No. 2013-1001
Posted: 25 Aug 2009 Last Revised: 11 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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Regulatory Competition, Private Enterprises, GAAP

52.

The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events

Journal of Business Finance and Accounting, Forthcoming
Posted: 21 Apr 2001
Theodore E. Christensen
University of Georgia - J.M. Tull School of Accounting

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Information content; Uncertainty; Property and casualty insurance; Catastrophe