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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

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

  • University of Georgia

SCHOLARLY PAPERS

49

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23,702

CITATIONS
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Top 2,119

in Total Papers Citations

265

Scholarly Papers (49)

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1.

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

Downloads 1,998 ( 5,613)
Citation 4

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 1,998 (5,486)
Citation 4

Abstract:

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
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:

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

2.

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 II
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 1,742 (5,185)
Citation 2

Abstract:

Environmental Performance, Environmental Disclosure, Simultaneous Equations Models

3.

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

Downloads 1,557 ( 8,598)
Citation 68

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 1,557 (8,443)
Citation 68

Abstract:

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

Abstract:

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
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 (CUNY) - 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 1,150 (13,116)
Citation 7

Abstract:

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

5.

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 993 (16,168)
Citation 1

Abstract:

Corporate governance, Internet disclosure, Brazilian firms, corporate finance

6.

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 Jr.
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 984 (16,299)
Citation 37

Abstract:

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

7.

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 964 (15,836)

Abstract:

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

8.

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 868 (19,806)
Citation 3

Abstract:

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

9.

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 Jr.
University of Delaware - Accounting & MIS, University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign and University of Iowa - Henry B. Tippie College of Business
Downloads 867 (21,531)
Citation 11

Abstract:

investor sentiment, pro forma earnings, corporate disclosure

10.

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

Downloads 769 ( 25,619)
Citation 15

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 769 (25,202)
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:

11.

Empirical Evidence on Recent Trends in Pro Forma Reporting

Downloads 574 ( 38,120)
Citation 27

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 Jr.
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 574 (37,562)
Citation 27

Abstract:

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 Jr.
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Iowa - Henry B. Tippie College of Business

Abstract:

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

12.

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 547 (38,284)

Abstract:

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

13.

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
Tuck School of Business at Dartmouth, Steed School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 433 (54,459)
Citation 3

Abstract:

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

14.

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 Delaware - Accounting & MIS, University of Georgia - J.M. Tull School of Accounting and University of Illinois at Urbana-Champaign
Downloads 429 (52,115)
Citation 7

Abstract:

Earnings announcement timing, Pro forma earnings, Adjusted earnings

15.

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

Downloads 392 ( 61,497)
Citation 16

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 392 (60,897)
Citation 16

Abstract:

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

Abstract:

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

16.

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 362 (45,062)
Citation 1

Abstract:

Pro forma earnings, short selling, investor sophistication

17.

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 352 (65,180)

Abstract:

accounting standards, private GAAP

18.

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 University of Missouri at Columbia - School of Accountancy
Downloads 342 (38,190)

Abstract:

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

19.

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 332 (71,185)
Citation 1

Abstract:

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

20.

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

Downloads 328 ( 75,632)
Citation 6

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 301 (82,827)
Citation 6

Abstract:

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 (425,050)
Citation 6
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Abstract:

21.

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 309 (71,902)

Abstract:

SEC Plan, Disclosure Accounting Standards, Enforcement

22.

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 289 (83,626)
Citation 4

Abstract:

Exchange effect, Predisclosure information, Growth opportunities

23.

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

Downloads 283 ( 89,336)
Citation 16

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 Tuck School of Business at Dartmouth
Downloads 280 (89,860)
Citation 14

Abstract:

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
Tuck School of Business at Dartmouth and University of Georgia - J.M. Tull School of Accounting
Downloads 3 (559,721)
Citation 16
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Abstract:

24.

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

Downloads 272 ( 93,301)
Citation 7

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 244 (104,064)
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 (420,056)
Citation 7
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Abstract:

25.

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
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 253 (89,664)
Citation 4

Abstract:

Management Earnings Forecasts, Disaggregation, Security Analysts

26.

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 (CUNY) - 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 239 (99,033)

Abstract:

Financial Reporting, FASB, Financial Instruments, Equity

27.

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 229 (105,006)

Abstract:

FAF, FASB

28.

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

Downloads 202 (126,125)
Citation 4

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
Tuck School of Business at Dartmouth, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Brigham Young University - School of Accountancy
Downloads 201 (126,446)
Citation 4

Abstract:

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
Tuck School of Business at Dartmouth, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Brigham Young University - School of Accountancy
Downloads 1 (579,306)
Citation 4
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Abstract:

pro forma earnings, corporate disclosure, the Sarbanes‐Oxley Act of 2002

29.

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 Delaware - Accounting & MIS and University of Georgia - J.M. Tull School of Accounting
Downloads 196 (112,052)

Abstract:

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

30.

Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?

Review of Accounting Studies, Vol. 16, No. 3, 2011
Number of pages: 41 Posted: 01 Dec 2010 Last Revised: 25 Oct 2015
Theodore E. Christensen, Kenneth J. Merkley, Jenny Wu Tucker and Shankar Venkataraman
University of Georgia - J.M. Tull School of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Warrington College of Business Administration and Georgia Institute of Technology
Downloads 188 (121,013)
Citation 3

Abstract:

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

31.

Analysts’ GAAP Earnings Forecasts and Their Implications for Accounting Research

Number of pages: 49 Posted: 25 May 2014 Last Revised: 19 Mar 2017
Mark T Bradshaw, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple
Boston College, University of Georgia - J.M. Tull School of Accounting, Stanford University - Graduate School of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 165 (59,454)

Abstract:

Measurement error; Earnings expectations; Non-GAAP earnings; Earnings persistence; Meet-or-beat; Forecast walk down

32.

Initiating earnings guidance: Factors related to IPO firms’ first guidance decision

Number of pages: 52 Posted: 23 Dec 2014 Last Revised: 29 Jan 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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 128 (84,583)

Abstract:

earnings guidance, management earnings forecasts, initial public offerings

33.

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Number of pages: 54 Posted: 28 May 2015 Last Revised: 08 Sep 2017
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, Stanford University - Graduate School of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 87 (37,695)

Abstract:

Voluntary disclosure, non-GAAP earnings, analyst forecasts

34.

Non-GAAP Reporting Following Debt Covenant Violations

Number of pages: 46 Posted: 10 Mar 2015 Last Revised: 23 Feb 2017
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 84 (97,029)

Abstract:

Non-GAAP Earnings; Debt Contracting; Covenant Violation; Creditor Monitoring

35.

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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Abstract:

36.

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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37.

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 Delaware - Accounting & MIS, 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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Abstract:

earnings announcement timing, pro forma earnings, adjusted earnings

38.

How are Street Earnings Determined? Managers' Influence on Analysts' Exclusions and Agreement

Number of pages: 48 Posted: 27 Jun 2017
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 0 (277,543)

Abstract:

non-GAAP performance measures, pro forma earnings, street earnings, conference calls, earnings press releases

39.

Non-GAAP Reporting: Evidence from Academia and Current Practice

Tuck School of Business Working Paper No. 2966778
Number of pages: 55 Posted: 11 May 2017
Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski Jr. and Benjamin C. Whipple
Tuck School of Business at Dartmouth, 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
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Abstract:

Non-GAAP earnings, regulation, standard setting

40.

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 Spencer Treu
University of Texas at El Paso - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and West Virginia University - College of Business & Economics
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Abstract:

Non-GAAP Disclosure, Litigation Risk, Regulation

41.

Non-GAAP Earnings Disclosure and IPO Pricing

Number of pages: 59 Posted: 06 Jul 2016 Last Revised: 16 Jul 2017
Nerissa C. Brown, Theodore E. Christensen, Andrea Menini and Thomas D. Steffen
University of Delaware - Accounting & MIS, University of Georgia - J.M. Tull School of Accounting, University of Padua and Yale University School of Management
Downloads 0 (94,036)

Abstract:

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

42.

Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?

Number of pages: 53 Posted: 13 Jun 2016 Last Revised: 27 Jan 2017
Theodore E. Christensen, Adrienna A. Huffman and Melissa Fay Lewis-Western
University of Georgia - J.M. Tull School of Accounting, Tulane University - A.B. Freeman School of Business and Brigham Young University
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Abstract:

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

43.

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Tuck School of Business Working Paper No. 2759312
Number of pages: 54 Posted: 07 Apr 2016 Last Revised: 04 Apr 2017
Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski Jr. and Benjamin C. Whipple
Tuck School of Business at Dartmouth, 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 0 (34,662)

Abstract:

Non-GAAP earnings, reporting consistency, earnings comparability

44.

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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Abstract:

analysts, earnings expectation path, forecasts, trading strategies, representativeness bias, market efficiency

45.

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 (CUNY) - 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

Abstract:

46.

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

Abstract:

SEC, Strategic Plan, Enforcement, Disclosure

47.

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

Abstract:

Regulatory Competition, Private Enterprises, GAAP

48.

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

Abstract:

Information content; Uncertainty; Property and casualty insurance; Catastrophe

49.

The Use of Non-GAAP Performance Measures in Executive Compensation Contracting and Financial Reporting

Number of pages: 54 Posted: 22 Oct 2013 Last Revised: 02 Jun 2017
Dirk E. Black, Ervin L. Black, Theodore E. Christensen and Kurt H. Gee
Tuck School of Business at Dartmouth, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Stanford University - Graduate School of Business
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Citation 3

Abstract:

Non-GAAP earnings; contracting; compensation; performance evaluation

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