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

12

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Top 6,837

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148

CROSSREF CITATIONS

48

Scholarly Papers (12)

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1.

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Downloads 1,969 ( 10,114)
Citation 29

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 1,969 (9,919)
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

2.

Non-GAAP Reporting: Evidence from Academia and Current Practice

Downloads 1,241 ( 20,786)
Citation 30

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 (20,483)
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 (816,301)
Citation 5
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non‐GAAP earnings, regulation, standard setting

3.

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

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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 (21,289)
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

4.

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 (38,440)
Citation 33

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

5.

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 723 (44,569)
Citation 21

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

6.

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, Sarah E. McVay and Benjamin C. Whipple
University of Washington, University of Washingtonaffiliation not provided to SSRN and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 586 (58,640)
Citation 26

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

7.

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

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

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 01 Jul 2016 Last Revised: 12 Jan 2021
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 448 (80,893)

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

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

Contemporary Accounting Research, Forthcoming
Posted: 01 Jul 2020
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

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Regulation, Regulation Fair Disclosure, Reg FD, Trading Patterns

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 Emory University Goizueta Business School
Downloads 404 (92,113)
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: 58 Posted: 25 Sep 2019 Last Revised: 06 Oct 2021
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 298 (129,153)

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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: 46 Posted: 14 Aug 2018 Last Revised: 09 Jun 2020
Frank Heflin, Kalin S. Kolev and Benjamin C. Whipple
University of Georgia - J.M. Tull School of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 164 (227,072)
Citation 2

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non-GAAP earnings, non-GAAP exclusions, special items, other exclusions, equity risk, risk-relevance

11.

A Firm-Quarter Measure of Non-GAAP Exclusion Persistence

Number of pages: 55 Posted: 13 Apr 2021
Kurt H. Gee, Kurt H. Gee, Ken Li and Benjamin C. Whipple
Penn StatePenn State - Smeal College of Business, McMaster University - Michael G. DeGroote School of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 129 (275,369)
Citation 1

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non-GAAP earnings; non-GAAP reporting quality, voluntary disclosure; exclusion persistence; investor mispricing

12.

The Impact of Non-Gaap Disclosure on the Purchase Price Allocation to Definite-Lived Intangible Assets in Mergers and Acquisitions

Number of pages: 53 Posted: 02 Dec 2020
Jason Ashby, James Chyz, Linda A. Myers and Benjamin C. Whipple
University of Louisiana Monroe, University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 112 (305,001)

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non-GAAP disclosure, pro-forma earnings, mergers and acquisition, purchase price allocation