Benjamin C. Whipple

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

Brooks Hall

Athens, GA 30602-6254

United States

SCHOLARLY PAPERS

9

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CITATIONS
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4

Scholarly Papers (9)

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
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 1,062 (19,269)

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Non-GAAP earnings, reporting consistency, earnings comparability

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)

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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

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.

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 554 (47,501)
Citation 4

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

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
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 539 (48,576)

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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
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 (650,840)
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non‐GAAP earnings, regulation, standard setting

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 434 (64,626)

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

7.

Selective Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks

Number of pages: 54 Posted: 01 Jul 2016 Last Revised: 21 Feb 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 342 (85,599)

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Selective Disclosure, Regulation Fair Disclosure (Reg FD), Regulation Effectiveness

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
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 310 (95,176)

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

9.

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 89 (279,674)

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