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Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings

Bhattacharya, Nilabhra; Black, Ervin L.; Christensen, … - In: Journal of accounting & economics 36 (2003) 1/3, pp. 285-319

Persistent link: https://www.econbiz.de/10001930152

A discussion of "Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings"

Bradshaw, Mark T. - In: Journal of accounting & economics 36 (2003) 1/3, pp. 321-335

Persistent link: https://www.econbiz.de/10001930284

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

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

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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

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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

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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

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Advanced financial accounting

Christensen, Theodore E.; Cottrell, David M.; Budd, … - 2019 - Twelfth edition

Intercorporate acquisitions and investments in other entities -- Reporting intercorporate investments and consolidation of wholly owned subsidiaries with no differential -- The reporting entity and the consolidation of less-than -wholly-owned subsidiaries with no differential -- Consolidation of...

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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

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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

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