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Theodore E. Christensen
Theodore E. Christensen
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The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
SA Al-Tuwaijri, TE Christensen, KE Hughes Ii
Accounting, organizations and society 29 (5-6), 447-471, 2004
31882004
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
N Bhattacharya, EL Black, TE Christensen, CR Larson
Journal of Accounting and Economics 36 (1-3), 285-319, 2003
7632003
Who trades on pro forma earnings information?
N Bhattacharya, EL Black, TE Christensen, RD Mergenthaler
The Accounting Review 82 (3), 581-619, 2007
3562007
Investor sentiment and pro forma earnings disclosures
NC Brown, TE Christensen, WB Elliott, RD Mergenthaler
Journal of Accounting Research 50 (1), 1-40, 2012
3352012
US managers' use of ‘pro forma’adjustments to meet strategic earnings targets
DE Black, TE Christensen
Journal of Business Finance & Accounting 36 (3‐4), 297-326, 2009
3132009
Disentangling managers’ and analysts’ non‐GAAP reporting
JW Bentley, TE Christensen, KH Gee, BC Whipple
Journal of Accounting Research 56 (4), 1039-1081, 2018
2782018
Empirical evidence on recent trends in pro forma reporting
N Bhattacharya, EL Black, TE Christensen, RD Mergenthaler
Accounting Horizons 18 (1), 27-43, 2004
2692004
Non‐GAAP reporting: Evidence from academia and current practice
DE Black, TE Christensen, JT Ciesielski, BC Whipple
Journal of Business Finance & Accounting 45 (3-4), 259-294, 2018
2472018
Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data
KD Allee, N Bhattacharya, EL Black, TE Christensen
Accounting, Organizations and Society 32 (3), 201-222, 2007
2122007
The relation between earnings management and non‐GAAP reporting
EL Black, TE Christensen, T Taylor Joo, R Schmardebeck
Contemporary Accounting Research 34 (2), 750-782, 2017
1942017
Advanced financial accounting
RE Baker, VC Lembke, TE King, CG Jeffrey, T Christensen
McGraw-Hill/Irwin, 2002
1912002
Do we really ‘know’what we think we know? A case study of seminal research and its subsequent overgeneralization
LS Bamber, TE Christensen, KM Gaver
Accounting, organizations and society 25 (2), 103-129, 2000
1802000
Analysts’ GAAP earnings forecasts and their implications for accounting research
MT Bradshaw, TE Christensen, KH Gee, BC Whipple
Journal of Accounting and Economics 66 (1), 46-66, 2018
1782018
Creating a bigger bath using the deferred tax valuation allowance
TE Christensen, GH Paik, EK Stice
Journal of Business Finance & Accounting 35 (5‐6), 601-625, 2008
1562008
Optimistic reporting and pessimistic investing: Do pro forma earnings disclosures attract short sellers?
TE Christensen, MS Drake, JR Thornock
Contemporary Accounting Research 31 (1), 67-102, 2014
1222014
Non‐GAAP earnings: A consistency and comparability crisis?
DE Black, TE Christensen, JT Ciesielski, BC Whipple
Contemporary Accounting Research 38 (3), 1712-1747, 2021
1212021
Has the regulation of pro forma reporting in the US changed investors’ perceptions of pro forma earnings disclosures?
DE Black, EL Black, TE Christensen, WG Heninger
Journal of Business Finance & Accounting 39 (7‐8), 876-904, 2012
1142012
Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?
EL Black, TE Christensen, PV Kiosse, TD Steffen
Journal of Accounting, Auditing & Finance 32 (2), 209-240, 2017
1112017
Do managers use earnings guidance to influence street earnings exclusions?
TE Christensen, KJ Merkley, JW Tucker, S Venkataraman
Review of Accounting Studies 16, 501-527, 2011
1092011
Ex Ante Incentives for Earnings Management and the Informativeness of Earnings
TE Christensen, RE Hoyt, JS Paterson
Journal of Business Finance & Accounting 26 (7‐8), 807-832, 1999
1051999
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