Jack T. Ciesielski

R.G. Associates

United States

SCHOLARLY PAPERS

3

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Top 16,051

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64

Scholarly Papers (3)

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1.

Non-GAAP Earnings: A Consistency and Comparability Crisis?

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Citation 39

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, Jack T. Ciesielski and Benjamin C. Whipple
Iowa State University - College of Business, 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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Citation 39

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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, Jack T. Ciesielski and Benjamin C. Whipple
Iowa State University - College of Business, 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

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
Iowa State University - College of Business, 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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Citation 24

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Non-GAAP earnings, regulation, standard setting

3.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Patrick E. Hopkins, Christine Botosan, Mark T Bradshaw, Carolyn M. Callahan, Jack T. Ciesielski, David B. Farber, Mark J. Kohlbeck, Leslie D. Hodder, Bob Laux, Thomas L. Stober, Phillip C. Stocken and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University - Kelley School of Business, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Emory University Goizueta Business School
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Citation 1

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers