Theodore E. Christensen

University of Georgia

Professor

Athens, GA

United States

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

Athens , GA 30602

United States

SCHOLARLY PAPERS

54

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32,392

SSRN CITATIONS
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Top 1,716

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404

CROSSREF CITATIONS

350

Scholarly Papers (54)

1.

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

Number of pages: 39 Posted: 16 Jul 2003
Sulaiman Al-Tuwaijri, Theodore E. Christensen, 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
Downloads 2,497 (6,848)
Citation 73

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Environmental Performance, Environmental Disclosure, Simultaneous Equations Models

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

Accounting Horizons, Vol. 24, No. 3, 2010, University of Alberta School of Business Research Paper No. 2013-678
Number of pages: 26 Posted: 02 Aug 2009 Last Revised: 10 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of 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

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

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

University of Alberta School of Business Research Paper No. 2013-1004
Posted: 15 Jan 2010 Last Revised: 12 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of 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

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

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

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Non-GAAP earnings, reporting consistency, earnings comparability

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

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non-GAAP earnings, voluntary disclosure, reporting consistency, earnings comparability

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

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

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

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

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

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

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Non-GAAP EPS; contracting; compensation; valuation; value relevance

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
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

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

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

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Non-GAAP earnings, regulation, standard setting

Non‐GAAP Reporting: Evidence from Academia and Current Practice

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 259-294, 2018
Number of pages: 36 Posted: 17 Apr 2018
Dirk E. Black, Theodore E. Christensen, 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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non‐GAAP earnings, regulation, standard setting

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

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Voluntary Disclosure, Non-GAAP Earnings, Analyst Forecasts

Disentangling Managers’ and Analysts’ Non‐GAAP Reporting

Journal of Accounting Research, Vol. 56, No. 4, 2018
Posted: 06 Oct 2018
Jeremiah W. Bentley, Theodore E. Christensen, 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

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

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
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

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

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

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

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

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Corporate governance, Internet disclosure, Brazilian firms, corporate finance

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

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investor sentiment, pro forma earnings, corporate disclosure

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
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

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

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

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real earnings management, earnings management, financial reporting quality, Principal Components Analysis

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

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

Journal of Accounting, Organizations, and Society, Vol 25, No 2, 2000
Posted: 27 Feb 2000
Linda Smith Bamber, Theodore E. Christensen, 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

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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

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

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

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

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

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

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

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non-GAAP, IPOs, prospectus, disclosure

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

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Pro forma earnings, short selling, investor sophistication

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
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

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

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)

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

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

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

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

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Non-GAAP Disclosure, Litigation Risk, Regulation

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

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earnings guidance, management earnings forecasts, initial public offerings

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)

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Earnings announcement timing, Pro forma earnings, Adjusted earnings

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

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

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

Accounting, Organizations and Society, Forthcoming
Posted: 29 Sep 2006
Kristian D. Allee, Neil Bhattacharya, 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

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

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

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

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
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)

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accounting standards, private GAAP

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
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)

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SEC Plan, Disclosure Accounting Standards, Enforcement

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

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

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)

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

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

Number of pages: 32 Posted: 08 Sep 2004
Theodore E. Christensen, 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)

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Predisclosure information, firm size, analyst following, market reactions

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

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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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

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pro forma earnings, earnings benchmarks, opportunistic financial reporting

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

Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 297-326, April/May 2009
Number of pages: 30 Posted: 12 May 2009
Dirk E. Black, 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

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Management Earnings Forecasts, Disaggregation, Security Analysts

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

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Exchange effect, Predisclosure information, Growth opportunities

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

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

Number of pages: 33 Posted: 25 Apr 2002
Theodore E. Christensen and Theodore E. Christensen
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
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Citation 3
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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

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

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
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
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Financial Reporting, FASB, Financial Instruments, Equity

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
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
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FAF, FASB

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

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

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

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

Journal of Business Finance & Accounting, Vol. 39, Issue 7‐8, pp. 876-904, 2012
Number of pages: 29 Posted: 26 Oct 2012
Dirk E. Black, Ervin L. Black, Theodore E. Christensen, 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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pro forma earnings, corporate disclosure, the Sarbanes‐Oxley Act of 2002

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
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Non-GAAP earnings, regulation, standard setting, auditing

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
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Voluntary disclosure; Data visualization; Infographics; Graphic similarity

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
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accruals quality, earnings quality, cash flow volatility

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
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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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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
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earnings announcement timing, pro forma earnings, adjusted earnings

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

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
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

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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

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

52.

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

Accounting Horizons, Forthcoming
Posted: 15 Jan 2010
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of 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

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SEC, Strategic Plan, Enforcement, Disclosure

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
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

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Regulatory Competition, Private Enterprises, GAAP

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

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Information content; Uncertainty; Property and casualty insurance; Catastrophe