Kurt H. Gee

Penn State - Smeal College of Business

354 Business Building

University Park, PA 16802

United States

SCHOLARLY PAPERS

7

DOWNLOADS

3,848

SSRN CITATIONS

45

CROSSREF CITATIONS

12

Scholarly Papers (7)

1.

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

Number of pages: 59 Posted: 22 Oct 2013 Last Revised: 27 Mar 2020
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Penn State - Smeal College of Business
Downloads 1,123
Citation 3

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

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Number of pages: 51 Posted: 28 May 2015 Last Revised: 20 Jan 2018
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of Accounting, Penn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,110 (19,990)
Citation 22

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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
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of Accounting, Penn 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

3.

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
Boston College, University of Georgia - J.M. Tull School of Accounting, Penn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 738 (36,484)
Citation 21

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

4.

March Market Madness: The Impact of Value-Irrelevant Events on the Market Pricing of Earnings News

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 10 Mar 2015
Brigham Young University - Marriott School, Penn State - Smeal College of Business and Brigham Young University
Downloads 334 (97,496)
Citation 9

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March Madness, Investor Distraction

5.

Stock Price Management and Share Issuance: Evidence from Equity Warrants

Stanford University Graduate School of Business Research Paper No. 17-34
Number of pages: 52 Posted: 28 Apr 2017 Last Revised: 12 Jun 2019
Stanford University - Graduate School of Business, Penn State - Smeal College of Business, IDC Herzliya - Arison School of Business and Stanford Graduate School of Business
Downloads 247 (134,528)

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Stock Warrants; Market Timing; Expectations Management; Share Issuances

6.

Disclosure Prominence and the Quality of Non-GAAP Earnings

Number of pages: 77 Posted: 03 Jan 2019 Last Revised: 31 Mar 2020
Jason V. Chen, Kurt H. Gee and Jed J. Neilson
University of Illinois at Chicago, Penn State - Smeal College of Business and Penn State University - Smeal College of Business
Downloads 206 (160,798)
Citation 2

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Non-GAAP; Prominence; Regulation S-K; Reporting Quality; Noncompliance

7.

The Determinants and Informativeness of Non-GAAP Revenue Disclosures

Number of pages: 60 Posted: 10 Apr 2020
John L. Campbell, Kurt H. Gee and Zac Wiebe
University of Georgia - J.M. Tull School of Accounting, Penn State - Smeal College of Business and University of Arkansas - Sam M. Walton College of Business
Downloads 90 (308,398)

Abstract:

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Non-GAAP financial measures; revenue; voluntary disclosure; value relevance