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Response to FAF exposure draft, "Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB"
Colson, Robert H.; Benston, George J.; Carmichael, … - In: Journal of Accounting and Public Policy 28 (2009) 1, pp. 51-57
The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting Foundation (FAF) released for public comment on...
Persistent link: https://www.econbiz.de/10005540980
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Why we should stop being surprised that lightly regulated markets fall short of the SEC's goals for market quality : a discussion of "private intermediary innovation and market iqu...
Bloomfield, Robert - In: Contemporary accounting research : a journal of the … 33 (2016) 3, pp. 949-960
Persistent link: https://www.econbiz.de/10011667133
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The LAAPs that foster productive conversations and the crebit that undermines them
Bloomfield, Robert - In: Accounting, organizations and society : an … 68/69 (2018), pp. 135-142
Persistent link: https://www.econbiz.de/10011911511
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Can short sellers constrain aggressive non-GAAP reporting?
Bhattacharya, Nilabhra; Christensen, Theodore E.; Liao, … - In: Review of accounting studies 27 (2022) 2, pp. 391-440
Persistent link: https://www.econbiz.de/10013273514
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Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.; Huffman, Adrienna; … - In: Journal of business finance & accounting : JBFA 49 (2022) 3/4, pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
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Comparing non-GAAP EPS in earnings announcements and proxy statements
Black, Dirk E.; Black, Ervin, L.; Christensen, Theodore E. - In: Management science : journal of the Institute for … 68 (2022) 2, pp. 1353-1377
Persistent link: https://www.econbiz.de/10012887601
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Analysts' role in shaping non-GAAP reporting : evidence from a natural experiment
Christensen, Theodore E.; Gomez, Enrique; Ma, Matthew; … - In: Review of accounting studies 26 (2021) 1, pp. 172-217
Persistent link: https://www.econbiz.de/10012498425
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Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?
Black, Ervin L.; Christensen, Theodore E.; Kiosse, … - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 209-240
Persistent link: https://www.econbiz.de/10011672297
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Non-GAAP reporting following debt covenant violations
Christensen, Theodore E.; Pei, Hang; Pierce, Spencer R.; … - In: Review of accounting studies 24 (2019) 2, pp. 629-664
Persistent link: https://www.econbiz.de/10012099017
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Analysts' GAAP earnings forecasts and their implications for accounting research
Bradshaw, Mark; Christensen, Theodore E.; Gee, Kurt H.; … - In: Journal of accounting & economics 66 (2018) 1, pp. 46-66
Persistent link: https://www.econbiz.de/10011904756