Author Page for Ervin L. Black

Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Houston - Department of Accountancy & Taxation

Downloads 1,745 (17,239)

Citation 57

Abstract:

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

Posted: 01 Dec 2003

Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and Chad R. Larson

Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Houston - Department of Accountancy & Taxation

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Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

Number of pages: 55 Posted: 22 Oct 2013 Last Revised: 19 Nov 2020

Dirk E. Black, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and Kurt H. Gee

University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and The Ohio State University

Downloads 1,457

Citation 7

Abstract:

6.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming

Number of pages: 51 Posted: 05 Sep 2004

Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and Richard Mergenthaler

Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University

Downloads 1,180 (31,487)

Citation 9

Abstract:

7.

The Structure of Bank Debt Covenants

Number of pages: 31 Posted: 22 Feb 1999

Ervin L. Black and Susan E. Shevlin

Steed School of Accounting and Seattle University

Downloads 960 (42,254)

Citation 2

Abstract:

8.

Earnings Management Relations of Accruals Components: A Multi-Period Setting

Number of pages: 50 Posted: 07 Dec 2003

Ervin L. Black and Brian W. McCulloch

Steed School of Accounting and New Zealand Treasury

Downloads 852 (49,763)

Abstract:

9.

Entrerpreneurial Success: Differing Perceptions of Entrepreneurs and Venture Capitalists

International Journal of Entrepreneurship & Innovation, Vol. 11, No. 3, pp. 189-198, 2010

Number of pages: 30 Posted: 06 Jun 2005 Last Revised: 28 Sep 2013

Ervin L. Black, F. Greg Burton, David A. Wood and Aaron F. Zimbelman

Steed School of Accounting, Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy and University of South Carolina

Downloads 801 (54,156)

Abstract:

10.

Empirical Evidence on Recent Trends in Pro Forma Reporting

Downloads 790 (55,139)

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Empirical Evidence on Recent Trends in Pro Forma Reporting

Number of pages: 33 Posted: 23 Aug 2003

Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and Richard Mergenthaler

Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University

Downloads 790 (54,352)

Citation 22

Abstract:

Empirical Evidence on Recent Trends in Pro Forma Reporting

Posted: 19 Dec 2003

Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and Richard Mergenthaler

Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University

Abstract:

11.

The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions

Number of pages: 37 Posted: 08 Dec 2008 Last Revised: 14 Feb 2014

Dirk E. Black, Ervin L. Black, Theodore E. Christensen and Theodore E. Christensen

University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

Downloads 611 (76,924)

Citation 4

Abstract:

12.

Analysis of Characteristics Motivating Firms’ IFRS Adoption: Evidence from the European Union

Number of pages: 58 Posted: 14 Oct 2009 Last Revised: 07 Mar 2011

Victoria Krivogorsky, Jui-Chin Chang and Ervin L. Black

San Diego State University, Texas A&M International University and Steed School of Accounting

Downloads 478 (104,252)

Citation 1

Abstract:

13.

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Downloads 474 (105,247)

2

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Number of pages: 39 Posted: 04 Jan 2004

Kristian D. Allee, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Theodore E. Christensen

University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

Downloads 474 (104,158)

Citation 19

Abstract:

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Accounting, Organizations and Society, Forthcoming

Posted: 29 Sep 2006

Kristian D. Allee, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Theodore E. Christensen

University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

Abstract:

14.

The Influence of Manager-Analyst Interactions on Street Earnings: Evidence from Conference Calls and Excluded Analysts

Number of pages: 53 Posted: 27 Jun 2017 Last Revised: 13 Feb 2019

Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen, Paraskevi Vicky Kiosse and Thomas D. Steffen

Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Exeter Business School and Yale University School of Management

Downloads 467 (107,102)

Citation 3

Abstract:

15.

Is There an Association between Corporate Governance and Firm Diversification? An Empirical Study with Brazilian Companies

Number of pages: 24 Posted: 24 Nov 2004

Wesley Mendes-Da-Silva and Ervin L. Black

Getulio Vargas Foundation (FGV) - Finance, Accounting and Controllership Department of Fundação Getulio Vargas (São Paulo, Brazil) and Steed School of Accounting

Downloads 412 (124,044)

Abstract:

16.

Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Forthcoming, Journal of Business Finance & Accounting

Number of pages: 40 Posted: 25 Apr 2011 Last Revised: 18 Jun 2012

Dirk E. Black, Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen and William G. Heninger

University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Brigham Young University - School of Accountancy

Downloads 263 (200,639)

Citation 2

Abstract:

17.

The Effect of IFRS Adoption on Accrual-based and Real Earnings Management: Emerging Markets’ Perspective

Journal of Accounting in Emerging Economies, Forthcoming

Number of pages: 43 Posted: 12 Jul 2022

Dante Viana Jr., Isabel Lourenço and Ervin L. Black

FUCAPE Business School, ISCTE Business School - ISCTE Business School and Steed School of Accounting

Downloads 141 (351,074)

Abstract:

18.

Macroeconomic Instability, Institutions and Earnings Management: An Analysis in Developed and Emerging Market Countries

Forthcoming, Journal of International Accounting, Auditing and Taxation

Number of pages: 58 Posted: 26 May 2022 Last Revised: 03 Jul 2022

Dante Viana Jr., Isabel Lourenço, Ervin L. Black and Orleans Silva Martins

FUCAPE Business School, ISCTE Business School - ISCTE Business School, Steed School of Accounting and Federal University of Paraiba

Downloads 128 (378,111)

Citation 6

Abstract:

19.

Does Utility Regulation Substitute for Debt Covenants?

Number of pages: 30 Posted: 04 Sep 2009

Ervin L. Black, Thomas A. Carnes, Joshua Mallett and Michael Mosebach

Steed School of Accounting, Berry College - Campbell School of Business, affiliation not provided to SSRN and University of Akron - The George W. Daverio School of Accountancy

Downloads 90 (484,337)

Abstract:

20.

The Relation Between Earnings Management and Non-GAAP Reporting

Contemporary Accounting Research, Vol. 34, No. 2, 2017

Posted: 03 May 2013 Last Revised: 28 Jun 2019

Ervin L. Black, Theodore E. Christensen, Theodore E. Christensen, T. Taylor Joo and Roy Schmardebeck

Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, New Mexico State University and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management

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21.

Corporate Governance, Strategy, and Supply Management Performance: An Empirical Analysis of Companies Listed in the SãO Paulo Stock Exchange

International Law & Management Review, Vol. 2, Winter 2005

Posted: 21 Mar 2006

Wesley Mendes-Da-Silva and Ervin L. Black

Getulio Vargas Foundation (FGV) - Finance, Accounting and Controllership Department of Fundação Getulio Vargas (São Paulo, Brazil) and Steed School of Accounting

Abstract:

22.

An International Comparison of Income Statement and Balance Sheet Information: Germany, Japan and the U.S.

Posted: 10 Mar 2003

Ervin L. Black and John Joseph White

Steed School of Accounting and Elmhurst College - Center for Business and Economics

Abstract:

23.

Life-Cycle Stage Effects on the Incremental Information Content of Earnings and Cash Flows

Posted: 27 Apr 1998

Ervin L. Black

Steed School of Accounting

Abstract:

24.

The Informativeness of Financial Accounting Data for Emerging Growth Firms: An Application of the Feltham-Ohlson Model

Posted: 27 Apr 1998

Ervin L. Black, Betty M. Chavis and Richard G. Elmendorf

Steed School of Accounting, California State University, Fullerton - Mihaylo College of Business & Economics and University of Wyoming - College of Business - Department of Economics and Finance

Abstract:

25.

Life-Cycle Impacts on the Incremental Information Content of Earnings and Cash Flow Measures

Posted: 21 Apr 1997

Ervin L. Black

Steed School of Accounting

Ervin L. Black

Steed School of Accounting

Professor, Rath Chair in Accounting

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Scholarly Papers (25)

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