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CEO pay components and aggressive non-GAAP earnings disclosure
Black, Dirk E.; Black, Ervin, L.; Christensen, Theodore E. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 648-675
Persistent link: https://www.econbiz.de/10014294255
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Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R"
Christensen, Theodore E. - In: Review of accounting studies 17 (2012) 3, pp. 563-571
Persistent link: https://www.econbiz.de/10009616266
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A discussion of "Do managers use earnings guidance to influence street earnings exclusions?"
Bradshaw, Mark T. - In: Review of accounting studies 16 (2011) 3, pp. 528-538
Persistent link: https://www.econbiz.de/10009300539
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Do managers use earnings guidance to influence street earnings exclusions?
Christensen, Theodore E.; Merkley, Kenneth J.; Tucker, … - In: Review of accounting studies 16 (2011) 3, pp. 501-527
Persistent link: https://www.econbiz.de/10009300542
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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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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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The relation between earnings management and non-GAAP reporting
Black, Ervin L.; Christensen, Theodore E.; Joo, T. Taylor; … - In: Contemporary accounting research : a journal of the … 34 (2017) 2, pp. 750-782
Persistent link: https://www.econbiz.de/10011739245
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The genesis of voluntary disclosure : an analysis of firms' first earnings guidance
Allee, Kristian D.; Christensen, Theodore E.; Graden, … - In: Management science : journal of the Institute for … 67 (2021) 3, pp. 1914-1938
Persistent link: https://www.econbiz.de/10012506069
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A simple approach to better distinguish real earnings manipulation from strategy changes
Christensen, Theodore E.; Huffman, Adrienna; … - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 406-450
Persistent link: https://www.econbiz.de/10014289052