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

12

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SSRN CITATIONS
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Top 6,704

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148

CROSSREF CITATIONS

48

Scholarly Papers (12)

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
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 2,044 (10,729)
Citation 30

Abstract:

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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
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

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 AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,281 (22,132)
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
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 6 (865,407)
Citation 5

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non‐GAAP earnings, regulation, standard setting

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 AccountingUniversity of Georgia, Penn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,280 (22,158)
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
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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

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
Boston College, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Penn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 830 (41,818)
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 798 (44,093)
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 and Benjamin C. Whipple
University of Washington, University of Washington and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 599 (64,114)
Citation 26

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

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 459 (88,236)

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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.

Non-GAAP Earnings and Stock Price Crash Risk

Journal of Accounting & Economics (JAE), Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2022-146
Number of pages: 58 Posted: 25 Sep 2019 Last Revised: 28 Apr 2022
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 456 (89,713)

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

9.

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 Emory University Goizueta Business School
Downloads 431 (95,794)
Citation 4

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

10.

A Firm-Quarter Measure of Non-GAAP Exclusion Persistence

Number of pages: 58 Posted: 13 Apr 2021 Last Revised: 14 Apr 2022
Kurt H. Gee, Ken Li and Benjamin C. Whipple
Penn 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 247 (173,725)
Citation 1

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

11.

The risk-relevance of non-GAAP earnings

Baruch College Zicklin School of Business Research Paper No. 2018-08-01
Number of pages: 50 Posted: 14 Aug 2018 Last Revised: 22 Feb 2022
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 204 (208,170)
Citation 2

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

12.

Non-GAAP earnings and definite-lived intangible asset allocations in mergers and acquisitions

Number of pages: 55 Posted: 02 Dec 2020 Last Revised: 20 Dec 2021
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 157 (260,819)

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