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Theodore E. Christensen · Study
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Author
Theodore E. Christensen
42 works
· latest 2023
· 3 institutions
cluster: provisional
ORCID 0000-0002-7539-5137
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42
Citations
6,229
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Most cited in this library
The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
2003 · 2,079 citations
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
2003 · 557 citations
Disentangling Managers’ and Analysts’ Non‐GAAP Reporting
2018 · 291 citations
Investor Sentiment and Pro Forma Earnings Disclosures
2011 · 278 citations
Who Trades on Pro Forma Earnings Information?
2007 · 261 citations
Works
42 shown
Data visualization in 10-K filings
Journal of Accounting and Economics
·
2023
·
4 authors
·
Open access
36
citations
A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes*
Contemporary Accounting Research
·
2022
·
4 authors
21
citations
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?
Journal of Business Finance & Accounting
·
2021
·
4 authors
·
Open access
74
citations
Can short sellers constrain aggressive non-GAAP reporting?
Review of Accounting Studies
·
2021
·
4 authors
·
Open access
31
citations
Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statement
ScholarSphere (Penn State Libraries)
·
2021
·
4 authors
·
Open access
42
citations
CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure
Journal of Accounting Auditing & Finance
·
2021
·
4 authors
·
Open access
29
citations
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*
Contemporary Accounting Research
·
2021
·
4 authors
106
citations
The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance
Management Science
·
2020
·
4 authors
·
Open access
30
citations
Non-GAAP reporting following debt covenant violations
Review of Accounting Studies
·
2019
·
4 authors
84
citations
Analysts’ GAAP earnings forecasts and their implications for accounting research
Journal of Accounting and Economics
·
2018
·
4 authors
194
citations
Disentangling Managers’ and Analysts’ Non‐GAAP Reporting
Journal of Accounting Research
·
2018
·
4 authors
·
Open access
291
citations
Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment
Review of Accounting Studies
·
2018
·
1 author
·
Open access
75
citations
Policy Implications of Research on Non-GAAP Reporting
Research in Accounting Regulation
·
2018
·
2 authors
·
Open access
46
citations
Non-GAAP Reporting: Evidence from Academia and Current Practice
Journal of Business Finance & Accounting
·
2017
·
4 authors
·
Open access
247
citations
Non-GAAP Earnings: A Consistency and Comparability Crisis?
SSRN Electronic Journal
·
2017
·
4 authors
·
preprint
·
Open access
50
citations
Litigation Risk and the Regulation of Non-GAAP Reporting
SSRN Electronic Journal
·
2017
·
4 authors
·
preprint
·
Open access
33
citations
The Relation Between Earnings Management and Non‐ GAAP Reporting
Contemporary Accounting Research
·
2016
·
4 authors
146
citations
Has the Regulation of Non-GAAP Disclosures Influenced Managers’ Use of Aggressive Earnings Exclusions?
Journal of Accounting Auditing & Finance
·
2015
·
4 authors
·
Open access
89
citations
Detailed management earnings forecasts: do analysts listen?
Review of Accounting Studies
·
2012
·
3 authors
·
Open access
66
citations
Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?
Contemporary Accounting Research
·
2012
·
3 authors
·
Open access
117
citations
Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?
Journal of Business Finance & Accounting
·
2012
·
4 authors
·
Open access
91
citations
The Timing of Quarterly ‘Pro Forma’ Earnings Announcements
Journal of Business Finance & Accounting
·
2012
·
2 authors
61
citations
Investor Sentiment and Pro Forma Earnings Disclosures
Journal of Accounting Research
·
2011
·
3 authors
278
citations
Do managers use earnings guidance to influence street earnings exclusions?
Review of Accounting Studies
·
2011
·
3 authors
39
citations
A Framework for Financial Reporting Standards: Issues and a Suggested Model
Accounting Horizons
·
2010
·
11 authors
50
citations
A Research-Based Perspective on the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers
Accounting Horizons
·
2010
·
10 authors
32
citations
US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
Journal of Business Finance & Accounting
·
2009
·
2 authors
249
citations
A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers
SSRN Electronic Journal
·
2009
·
11 authors
·
preprint
·
Open access
25
citations
Creating a Bigger Bath Using the Deferred Tax Valuation Allowance
Journal of Business Finance & Accounting
·
2008
·
3 authors
86
citations
A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP
Accounting Horizons
·
2008
·
10 authors
·
Open access
55
citations
Discussion of “Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisited”*
Contemporary Accounting Research
·
2007
·
1 author
·
editorial
31
citations
Who Trades on Pro Forma Earnings Information?
The Accounting Review
·
2007
·
4 authors
·
Open access
261
citations
Managers' Use of 'Pro Forma' Adjustments to Meet Strategic Earnings Benchmarks
SSRN Electronic Journal
·
2007
·
2 authors
·
preprint
·
Open access
21
citations
Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements
Journal of Business Finance & Accounting
·
2004
·
3 authors
·
Open access
33
citations
Empirical Evidence on Recent Trends in Pro Forma Reporting
Accounting Horizons
·
2004
·
3 authors
·
Open access
184
citations
Determinants of Voluntary Disclosure of Financial Information On the Internet by Brazilian Firms
SSRN Electronic Journal
·
2004
·
2 authors
·
preprint
·
Open access
27
citations
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
Journal of Accounting and Economics
·
2003
·
4 authors
·
Open access
557
citations
The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
Accounting Organizations and Society
·
2003
·
3 authors
·
Open access
2,079
citations
The Association between the Directional Accuracy of Self-Efficacy and Accounting Course Performance
Issues in Accounting Education
·
2002
·
3 authors
51
citations
The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events
Journal of Business Finance & Accounting
·
2002
·
1 author
·
Open access
25
citations
Do we really ‘know’ what we think we know? A case study of seminal research and its subsequent overgeneralization
Accounting Organizations and Society
·
2000
·
3 authors
·
Open access
137
citations
Ex Ante Incentives for Earnings Management and the Informativeness of Earnings
Journal of Business Finance & Accounting
·
1999
·
3 authors
50
citations