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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

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

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Explaining accruals quality over time

Christensen, Theodore E.; D’Adduzio, Jenna; Nelson, … - In: Journal of accounting & economics 76 (2023) 1, pp. 1-19

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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

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

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

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

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

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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

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