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, 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 AccountingUniversity of Georgia and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration

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Citation 73

Abstract:

2.

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

Downloads 2,089 ( 9,148)

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, 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 AccountingUniversity of Georgia, 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 2,089 (8,973)

Citation 2

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, 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 AccountingUniversity of Georgia, 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.

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Downloads 1,964 ( 10,139)

2

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Tuck School of Business Working Paper No. 2759312

Number of pages: 46 Posted: 07 Apr 2016 Last Revised: 01 Dec 2020

Dirk E. Black, Theodore E. Christensen, 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 AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Downloads 1,964 (9,941)

Citation 29

Abstract:

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Contemporary Accounting Research, Forthcoming

Posted: 08 Feb 2021

Dirk E. Black, Theodore E. Christensen, 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 AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Abstract:

4.

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

Downloads 1,663 ( 13,218)

Citation 57

2

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

Number of pages: 51 Posted: 06 Jan 2004

Neil Bhattacharya, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and Chad R. Larson

Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Houston - Department of Accountancy & Taxation

Downloads 1,663 (12,986)

Citation 57

Abstract:

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

Posted: 01 Dec 2003

Neil Bhattacharya, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and Chad R. Larson

Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Houston - Department of Accountancy & Taxation

Abstract:

5.

Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

Number of pages: 55 Posted: 22 Oct 2013 Last Revised: 19 Nov 2020

Dirk E. Black, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen, Kurt H. Gee and Kurt H. Gee

University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn StatePenn State - Smeal College of Business

Downloads 1,304

Citation 7

Abstract:

6.

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, 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 AccountingUniversity of Georgia, 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 1,251 (20,489)

Citation 2

Abstract:

7.

Non-GAAP Reporting: Evidence from Academia and Current Practice

Downloads 1,241 ( 20,735)

Citation 30

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, 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 AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Downloads 1,239 (20,433)

Citation 24

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, 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 AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Downloads 2 (815,473)

Citation 5

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Abstract:

8.

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Downloads 1,207 ( 21,615)

Citation 35

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, Theodore E. Christensen, Kurt H. Gee, Kurt H. Gee and Benjamin C. Whipple

Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Penn StatePenn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Downloads 1,207 (21,248)

Citation 35

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, Theodore E. Christensen, Kurt H. Gee, Kurt H. Gee and Benjamin C. Whipple

Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Penn StatePenn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Abstract:

9.

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, 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 AccountingUniversity of Georgia, 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 1,184 (22,236)

Citation 1

Abstract:

10.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming

Number of pages: 51 Posted: 05 Sep 2004

Neil Bhattacharya, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and Richard Mergenthaler

Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University

Downloads 1,114 (24,305)

Citation 9

Abstract:

11.

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, Theodore E. Christensen 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 AccountingUniversity of Georgia

Downloads 1,110 (24,429)

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, Theodore E. Christensen, W. Brooke Elliott and Richard Mergenthaler

University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Illinois at Urbana-Champaign and Penn State University

Downloads 974 (29,473)

Citation 8

Abstract:

13.

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, 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 AccountingUniversity of Georgia, 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 952 (30,467)

Citation 8

Abstract:

14.

A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes

Number of pages: 53 Posted: 13 Jun 2016 Last Revised: 17 Apr 2020

Theodore E. Christensen, Theodore E. Christensen, Adrienna A. Huffman, Melissa F. Lewis-Western and Kristen Valentine

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, The Brattle Group, Brigham Young University - Marriott School of Business and University of Georgia

Downloads 888 (33,552)

Citation 6

Abstract:

15.

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

Downloads 822 ( 37,330)

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, Theodore E. Christensen and Kenneth M. Gaver

University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Georgia - J.M. Tull School of Accounting

Downloads 822 (36,805)

Citation 8

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, Theodore E. Christensen and Kenneth M. Gaver

University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Georgia - J.M. Tull School of Accounting

Abstract:

16.

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, Theodore E. Christensen, Kurt H. Gee, Kurt H. Gee and Benjamin C. Whipple

Boston College, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Penn StatePenn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Downloads 806 (38,425)

Citation 33

Abstract:

17.

Empirical Evidence on Recent Trends in Pro Forma Reporting

Downloads 691 ( 47,281)

Citation 18

2

Empirical Evidence on Recent Trends in Pro Forma Reporting

Number of pages: 33 Posted: 23 Aug 2003

Neil Bhattacharya, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and Richard Mergenthaler

Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University

Downloads 691 (46,655)

Citation 18

Abstract:

Empirical Evidence on Recent Trends in Pro Forma Reporting

Posted: 19 Dec 2003

Neil Bhattacharya, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and Richard Mergenthaler

Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University

Abstract:

18.

Non-GAAP Earnings Disclosure and the Valuation of IPOs

Number of pages: 55 Posted: 06 Jul 2016 Last Revised: 16 Apr 2020

Nerissa C. Brown, Theodore E. Christensen, Theodore E. Christensen, Thomas D. Steffen and Andrea Menini

University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Yale University School of Management and University of Padua

Downloads 660 (50,207)

Citation 10

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, Theodore E. Christensen, Michael S. Drake and Jacob R. Thornock

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Brigham Young University - Marriott School and Brigham Young University

Downloads 646 (51,666)

Citation 11

Abstract:

20.

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, 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 AccountingUniversity of Georgia, 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 592 (57,781)

Citation 1

Abstract:

21.

Non-GAAP Reporting Following Debt Covenant Violations

Review of Accounting Studies 24, no. 2 (2019): 629-664.

Number of pages: 51 Posted: 10 Mar 2015 Last Revised: 06 Mar 2020

Theodore E. Christensen, Theodore E. Christensen, Hang Pei, Spencer Pierce and Liang Tan

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, George Washington University - Department of Accountancy, Florida State University - College of Business and Virginia Polytechnic Institute & State University

Downloads 588 (58,258)

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, Theodore E. Christensen 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 AccountingUniversity of Georgia

Downloads 564 (61,398)

Citation 5

Abstract:

23.

Litigation Risk and the Regulation of Non-GAAP Reporting

Number of pages: 48 Posted: 07 Mar 2017 Last Revised: 09 Oct 2019

Richard A. Cazier, Theodore E. Christensen, Theodore E. Christensen, Kenneth J. Merkley and John Treu

University of North Texas, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics

Downloads 550 (63,397)

Citation 19

Abstract:

24.

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

Number of pages: 52 Posted: 23 Dec 2014 Last Revised: 10 Sep 2019

Kristian D. Allee, Theodore E. Christensen, Theodore E. Christensen, Bryan S. Graden and Kenneth J. Merkley

University of Arkansas - Department of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Southern Utah University and Indiana University - Kelley School of Business - Department of Accounting

Downloads 526 (67,166)

Citation 4

Abstract:

25.

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, Theodore E. Christensen and W. Brooke Elliott

University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Illinois at Urbana-Champaign

Downloads 468 (77,367)

Abstract:

26.

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

Downloads 437 ( 83,919)

Citation 12

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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, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Theodore E. Christensen

University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

Downloads 437 (83,177)

Citation 12

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, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Theodore E. Christensen

University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

Abstract:

27.

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

Review of Accounting Studies, Forthcoming, SMU Cox School of Business Research Paper No. 18-32

Number of pages: 53 Posted: 23 Sep 2018 Last Revised: 09 Jan 2020

Theodore E. Christensen, Theodore E. Christensen, Enrique Gomez, Matthew Ma and Jing Pan

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Temple University, Southern Illinois University - Southern Illinois University at Carbondale and Southern Methodist University (SMU) - Accounting Department

Downloads 411 (90,198)

Citation 5

Abstract:

28.

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, 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 AccountingUniversity of Georgia, 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 394 (94,588)

Abstract:

29.

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, 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 AccountingUniversity of Georgia, 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 357 (105,899)

Abstract:

30.

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

Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Exeter Business School and Yale University School of Management

Downloads 355 (106,903)

Citation 1

Abstract:

31.

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, Theodore E. Christensen, Jennifer J. Gaver and Pamela S. Stuerke

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Georgia - J. M. Tull School of Accounting, Terry College of Business and University of Rhode Island

Downloads 355 (106,575)

Abstract:

32.

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

Downloads 346 (109,627)

Citation 8

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, Theodore E. Christensen, Toni Q. Smith and Pamela S. Stuerke

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of New Hampshire - Department of Accounting & Finance and University of Rhode Island - College of Business

Downloads 319 (119,202)

Abstract:

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

Number of pages: 34 Posted: 23 Sep 2004

Theodore E. Christensen, Theodore E. Christensen, Toni Q. Smith and Pamela S. Stuerke

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of New Hampshire - Department of Accounting & Finance and University of Rhode Island - College of Business

Downloads 27 (610,471)

Citation 2

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33.

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

Downloads 338 (112,590)

Citation 50

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, Theodore E. Christensen and Dirk E. Black

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Nebraska at Lincoln - School of Accountancy

Downloads 334 (113,355)

Citation 2

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, Theodore E. Christensen and Theodore E. Christensen

University of Nebraska at Lincoln - School of Accountancy and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

Downloads 4 (796,041)

Citation 11

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34.

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, Theodore E. Christensen 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 AccountingUniversity of Georgia

Downloads 318 (120,333)

Citation 7

Abstract:

35.

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

Number of pages: 38 Posted: 06 Nov 2001

Youngsoon Susan Cheon, Theodore E. Christensen, Theodore E. Christensen and Linda Smith Bamber

Chung-Ang University - College of Business Administration, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Georgia - J.M. Tull School of Accounting

Downloads 315 (121,555)

Citation 5

Abstract:

36.

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

Downloads 285 (135,112)

Citation 10

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 and Theodore E. Christensen

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

Downloads 257 (149,515)

Citation 3

Abstract:

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

Number of pages: 33 Posted: 25 Apr 2002

Theodore E. Christensen and Theodore E. Christensen

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

Downloads 28 (603,790)

Citation 3

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Abstract:

37.

Can Short Sellers Constrain Opportunistic Non-GAAP Reporting?

Forthcoming at Review of Accounting Studies

Number of pages: 60 Posted: 31 Jan 2016 Last Revised: 21 Jun 2021

Neil Bhattacharya, Neil Bhattacharya, Theodore E. Christensen, Theodore E. Christensen, Qunfeng Liao and Bo Ouyang

Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Oakland University-Department of Accounting and Finance and Pennsylvania State University Great Valley

Downloads 277 (139,135)

Citation 1

Abstract:

38.

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, 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 AccountingUniversity of Georgia, 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 277 (139,135)

Abstract:

39.

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, 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 AccountingUniversity of Georgia, 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 262 (147,266)

Abstract:

40.

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

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 246 (156,754)

Citation 9

Abstract:

41.

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, Theodore E. Christensen and Theodore E. Christensen

University of Illinois at Urbana-Champaign and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

Downloads 244 (157,980)

Citation 2

Abstract:

42.

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

Downloads 237 (162,497)

Citation 18

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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, 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 AccountingUniversity of Georgia and Brigham Young University - School of Accountancy

Downloads 236 (162,649)

Citation 2

Abstract:

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, 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 AccountingUniversity of Georgia and Brigham Young University - School of Accountancy

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Citation 7

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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, Theodore E. Christensen and Theodore E. Christensen

University of Nebraska at Lincoln - School of Accountancy and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

Downloads 205 (186,386)

Citation 5

Abstract:

44.

Data Visualization in 10-K Filings

Number of pages: 60 Posted: 09 Mar 2021 Last Revised: 10 Aug 2021

Theodore E. Christensen, Theodore E. Christensen, Karson Fronk, Joshua A. Lee and Karen K. Nelson

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Georgia, Brigham Young University and Texas Christian University - Department of Accounting

Downloads 181 (210,467)

Abstract:

45.

Explaining accruals quality over time: The role of operating volatility

Number of pages: 52 Posted: 06 Dec 2019 Last Revised: 04 Jun 2021

Theodore E. Christensen, Theodore E. Christensen, Jenna D'Adduzio and Karen K. Nelson

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of British Columbia - Sauder School of Business and Texas Christian University - Department of Accounting

Downloads 170 (220,009)

Citation 1

Abstract:

46.

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

Number of pages: 29 Posted: 06 Feb 2005

Theodore E. Christensen, Theodore E. Christensen, Jennifer J. Gaver and Pamela S. Stuerke

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Georgia - J. M. Tull School of Accounting, Terry College of Business and University of Rhode Island - College of Business

Downloads 26 (600,191)

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Abstract:

47.

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, Theodore E. Christensen, Daniel Gyung H. Paik and Earl K. Stice

University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Richmond - Accounting and Hong Kong University of Science and Technology

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Citation 4

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Abstract:

48.

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, Theodore E. Christensen and W. Brooke Elliott

University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Illinois at Urbana-Champaign

Downloads 1 (792,280)

Citation 2

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Abstract:

49.

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, Theodore E. Christensen, Peter M. Johnson and Thomas J. Lopez

Kennesaw State University, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Brigham Young University - School of Accountancy and University of Alabama - Culverhouse School of Accountancy

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Citation 3

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Abstract:

50.

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, 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 AccountingUniversity of Georgia, 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:

51.

The Relation Between Earnings Management and Non-GAAP Reporting

Contemporary Accounting Research, Vol. 34, No. 2, 2017

Posted: 03 May 2013 Last Revised: 28 Jun 2019

Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen, T. Taylor Joo and Roy Schmardebeck

Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, New Mexico State University and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management

Abstract:

52.

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

Accounting Horizons, Forthcoming

Posted: 15 Jan 2010

Robert J. Bloomfield, Theodore E. Christensen, 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 AccountingUniversity of Georgia, 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:

53.

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, 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 AccountingUniversity of Georgia, 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:

54.

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

Posted: 21 Apr 2001

Theodore E. Christensen and Theodore E. Christensen

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

Theodore E. Christensen

University of Georgia

Professor

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

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Scholarly Papers (54)

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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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