Author Page for Theodore E. Christensen

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

Abstract:

2.

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

Downloads 2,049 ( 6,679)

Citation 4

2

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

Robert J. Bloomfield, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder, Ross L. Watts and Robert H. Colson

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

Abstract:

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

Robert J. Bloomfield, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts

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

Abstract:

3.

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

Downloads 1,586 ( 10,275)

2

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

Abstract:

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

Abstract:

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

Karim Jamal, George J. Benston, Douglas R. Carmichael, Theodore E. Christensen, Robert H. Colson, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder and Ross L. Watts

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

Abstract:

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

Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts

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)

Abstract:

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

Abstract:

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

Abstract:

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)

Abstract:

9.

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Downloads 1,038 ( 19,907)

2

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)

Abstract:

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

Abstract:

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

Abstract:

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

Karim Jamal, Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts

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

Abstract:

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

Nerissa C. Brown, Theodore E. Christensen, W. Brooke Elliott and Richard Mergenthaler

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

Abstract:

13.

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

Downloads 787 ( 29,677)

2

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

Abstract:

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

Abstract:

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)

Abstract:

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)

Abstract:

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)

Abstract:

17.

Empirical Evidence on Recent Trends in Pro Forma Reporting

Downloads 619 ( 41,056)

Citation 27

2

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

Abstract:

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

Abstract:

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

Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Thomas L. Stober and Ross L. Watts

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)

Abstract:

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

Abstract:

20.

Non-GAAP Reporting: Evidence from Academia and Current Practice

Downloads 541 ( 48,864)

2

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)

Abstract:

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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Abstract:

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)

Abstract:

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

Abstract:

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

Abstract:

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)

Abstract:

25.

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

Downloads 414 ( 68,146)

2

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

Abstract:

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

Abstract:

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)

Abstract:

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

Robert J. Bloomfield, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts

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)

Abstract:

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

Robert J. Bloomfield, Theodore E. Christensen, Jonathan C. Glover, Susan F. Haka, Karim Jamal, James A. Ohlson, Stephen H. Penman, Kathy R. Petroni, Eiko Tsujiyama and Ross L. Watts

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)

Abstract:

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

Abstract:

30.

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

Downloads 333 ( 87,803)

Citation 6

2

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

Abstract:

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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Abstract:

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)

Abstract:

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

Abstract:

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

Abstract:

34.

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

Downloads 300 ( 98,435)

Citation 16

2

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

Abstract:

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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Abstract:

35.

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

Downloads 277 (107,309)

Citation 7

2

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

Abstract:

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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Abstract:

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

Thomas L. Stober, Douglas R. Carmichael, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, Shivaram Rajgopal, Shyam Sunder and Ross L. Watts

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)

Abstract:

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

George J. Benston, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder and Ross L. Watts

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)

Abstract:

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)

Abstract:

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

Theodore E. Christensen, Kenneth J. Merkley, Jenny Wu Tucker and Shankar Venkataraman

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

Abstract:

40.

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

Downloads 221 (135,043)

Citation 4

2

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

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Citation 4

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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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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

Ervin L. Black, Theodore E. Christensen, Paraskevi Vicky Kiosse and Thomas D. Steffen

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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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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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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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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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

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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

Downloads 4 (604,649)

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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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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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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

Robert H. Colson, George J. Benston, Douglas R. Carmichael, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder and Ross L. Watts

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

Robert J. Bloomfield, Theodore E. Christensen, Jonathan C. Glover, Susan F. Haka, Karim Jamal, James A. Ohlson, Stephen H. Penman, Kathy R. Petroni, Eiko Tsujiyama and Ross L. Watts

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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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

Karim Jamal, Robert J. Bloomfield, Theodore E. Christensen, Robert H. Colson, Stephen R. Moehrle, Stephen H. Penman, Gary Previts, James A. Ohlson, Thomas L. Stober, Shyam Sunder and Ross L. Watts

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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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

Theodore E. Christensen

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

University of Georgia

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Scholarly Papers (52)

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Non‐GAAP Reporting: Evidence from Academia and Current Practice

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

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

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

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

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Creating a Bigger Bath Using the Deferred Tax Valuation Allowance

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The Timing of Quarterly ‘Pro Forma’ Earnings Announcements

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Analysts’ and Investors’ Reactions to Consistent Earnings Signals

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