Benjamin C. Whipple

University of Georgia - C. Herman and Mary Virginia Terry College of Business

Brooks Hall

Athens, GA 30602-6254

United States

  • University of Georgia - C. Herman and Mary Virginia Terry College of Business

SCHOLARLY PAPERS

10

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SSRN CITATIONS
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Top 11,283

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44

CROSSREF CITATIONS

42

Scholarly Papers (10)

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1.

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Tuck School of Business Working Paper No. 2759312
Number of pages: 49 Posted: 07 Apr 2016 Last Revised: 19 Jun 2018
Dirk E. Black, 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 Accounting, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,247 (16,120)
Citation 23

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Non-GAAP earnings, reporting consistency, earnings comparability

2.

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Downloads 1,076 ( 20,128)
Citation 12

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, Kurt H. Gee and Benjamin C. Whipple
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 1,076 (19,762)
Citation 12

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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, Kurt H. Gee and Benjamin C. Whipple
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
Mark T Bradshaw, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple
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 703 (36,813)
Citation 9

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

4.

Non-GAAP Reporting: Evidence from Academia and Current Practice

Downloads 623 ( 43,248)
Citation 10

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, Jack T. Ciesielski and Benjamin C. Whipple
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 621 (42,819)
Citation 8

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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, Jack T. Ciesielski and Benjamin C. Whipple
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 2 (690,045)
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non‐GAAP earnings, regulation, standard setting

5.

The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains

Accounting Review, Forthcoming
Number of pages: 45 Posted: 27 Nov 2011 Last Revised: 14 Nov 2013
Asher Curtis, Sarah E. McVay and Benjamin C. Whipple
University of Washington, University of Washington and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 560 (49,700)
Citation 12

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Non-GAAP earnings, transitory items, transitory gains, disclosure incentives, voluntary disclosure.

6.

The Great Unknown: Why Exclude “Other” Items from Non-GAAP Earnings Calculations in the Post-Reg G World?

Number of pages: 48 Posted: 16 Aug 2014 Last Revised: 12 Sep 2015
Benjamin C. Whipple
University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 489 (59,005)
Citation 21

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Non-GAAP earnings; Street earnings; Non-GAAP exclusions; Other exclusions; Recurring item exclusions

7.

Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks

Number of pages: 54 Posted: 01 Jul 2016 Last Revised: 30 Dec 2019
John L. Campbell, Brady J. Twedt and Benjamin C. Whipple
University of Georgia - J.M. Tull School of Accounting, University of Oregon - Lundquist College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 372 (81,842)

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Regulation Fair Disclosure (Reg FD), Regulation Effectiveness, 8-Ks

8.

The Impact of Earnings Announcements on a Firm's Information Environment

Number of pages: 50 Posted: 28 Nov 2016 Last Revised: 27 Apr 2018
Mark T Bradshaw, Marlene Plumlee, Benjamin C. Whipple and Teri Lombardi Yohn
Boston College, University of Utah - School of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 348 (88,402)
Citation 4

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Consensus, Private Information, Common Information, Information Environment, Earnings Announcement

9.

Non-GAAP Earnings and Stock Price Crash Risk

Number of pages: 51 Posted: 25 Sep 2019 Last Revised: 26 Nov 2019
Charles Hsu, Rencheng Wang and Benjamin C. Whipple
Hong Kong University of Science & Technology, Singapore Management University - School of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 129 (229,054)

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Non-GAAP earnings, Stock price crash risk, Disclosure, Regulation

10.

The Risk-Relevance of Street Earnings

Baruch College Zicklin School of Business Research Paper No. 2018-08-01
Number of pages: 49 Posted: 14 Aug 2018 Last Revised: 28 Aug 2018
Frank Heflin, Kalin S. Kolev and Benjamin C. Whipple
University of Georgia - J.M. Tull School of Accounting, City University of New York - Stan Ross Department of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 101 (271,535)
Citation 1

Abstract:

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Non-GAAP Earnings, Street Earnings, Street Exclusions, Special Items, Other Exclusions, Equity Risk, Credit Risk, Regulation G