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type_genre:"Article in journal"
~type_genre:"Aufsatzsammlung"
~person:"Christensen, Theodore E."
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ECONIS (ZBW)
15
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1
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
Saved in:
2
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
Saved in:
3
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
Saved in:
4
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
Saved in:
5
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
Saved in:
6
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
Saved in:
7
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
Saved in:
8
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
Saved in:
9
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
Saved in:
10
Detailed management earnings forecasts : do analysts listen?
Merkley, Kenneth J.
;
Bamber, Linda S.
;
Christensen, …
- In:
Review of accounting studies
18
(
2013
)
2
,
pp. 479-521
Persistent link: https://www.econbiz.de/10009767179
Saved in:
11
Investor sentiment and pro forma earnings disclosures
Brown, Nerissa C.
;
Christensen, Theodore E.
;
Elliott, …
- In:
Journal of accounting research
50
(
2012
)
1
,
pp. 1-40
Persistent link: https://www.econbiz.de/10009508543
Saved in:
12
The timing of quarterly "pro forma" earnings announcements
Brown, Nerissa C.
;
Christensen, Theodore E.
;
Elliott, …
- In:
Journal of business finance & accounting : JBFA
39
(
2012
)
3/4
,
pp. 315-359
Persistent link: https://www.econbiz.de/10009559210
Saved in:
13
Has the regulation of pro forma reporting in the US changed investors' perceptions of pro forma earnings disclosures?
Black, Dirk E.
;
Black, Ervin L.
;
Christensen, Theodore E.
; …
- In:
Journal of business finance & accounting : JBFA
39
(
2012
)
7/8
,
pp. 876-904
Persistent link: https://www.econbiz.de/10009682464
Saved in:
14
Creating a bigger bath using the deferred tax valuation allowance
Christensen, Theodore E.
;
Paik, Gyung H.
;
Stice, Earl Kay
- In:
Journal of business finance & accounting : JBFA
35
(
2008
)
5/6
,
pp. 601-625
Persistent link: https://www.econbiz.de/10003742844
Saved in:
15
Discussion of "Creating a bigger bath using the deferred tax valuation allowance"
Francis, Jennifer
- In:
Journal of business finance & accounting : JBFA
35
(
2008
)
5/6
,
pp. 626-632
Persistent link: https://www.econbiz.de/10003742857
Saved in:
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