Kurt H. Gee

Penn State

201 Old Main

University Park

State College, PA 16802

United States

Financial Accounting Standards Board (FASB)

401 Merritt 7

P.O. Box 5116

Norwalk, CT 06856-5116

United States

SCHOLARLY PAPERS

6

DOWNLOADS

3,360

CITATIONS

3

Scholarly Papers (6)

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 and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,035 (19,644)

Abstract:

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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 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

2.

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

Number of pages: 56 Posted: 22 Oct 2013 Last Revised: 12 Nov 2018
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Penn State
Downloads 1,007
Citation 3

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Non-GAAP earnings; contracting; compensation; performance evaluation

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 and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 676 (36,563)

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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 and Brigham Young University
Downloads 314 (93,835)

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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: 53 Posted: 28 Apr 2017 Last Revised: 09 Dec 2017
Stanford University - Graduate School of Business, Penn State, IDC Herzliya - Arison School of Business and Stanford Graduate School of Business
Downloads 225 (132,797)

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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: 48 Posted: 03 Jan 2019 Last Revised: 17 Jan 2019
Jason V. Chen, Kurt H. Gee and Jed J. Neilson
University of Illinois at Chicago, Penn State and Penn State University - Smeal College of Business
Downloads 103 (254,308)

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