Zobrazeno 1 - 10
of 88
pro vyhledávání: '"Theodore E. Christensen"'
Publikováno v:
Contemporary Accounting Research. 40:406-450
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0f5794713f06741be9c3609c6681448
https://doi.org/10.1111/1911-3846.12830
https://doi.org/10.1111/1911-3846.12830
Publikováno v:
Management Science. 68:1353-1377
We compare non-GAAP earnings per share (EPS) in firms’ annual earnings announcements and proxy statements using hand-collected data from U.S. Securities and Exchange Commission filings. We find that proxies for capital market incentives (contractin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e77ad8645c079c572d91a01884896c6b
https://doi.org/10.1287/mnsc.2020.3928
https://doi.org/10.1287/mnsc.2020.3928
Publikováno v:
Journal of Business Finance & Accounting. 49:536-587
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6448387d7d31301b14b8687afa101180
https://doi.org/10.1111/jbfa.12585
https://doi.org/10.1111/jbfa.12585
Publikováno v:
Review of Accounting Studies. 27:391-440
Prior research finds an association between short selling volume and aggressive non-GAAP earnings disclosures but does not explore whether increased short selling pressure actually constrains aggressive non-GAAP reporting. Attribution of causality is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c0f21ecb63a8bbb2365f832c4220591e
https://doi.org/10.1007/s11142-021-09621-9
https://doi.org/10.1007/s11142-021-09621-9
Publikováno v:
Contemporary Accounting Research. 38:1712-1747
The SEC, FASB, and IASB have expressed interest in the recent proliferation of non-GAAP reporting, raising questions about what this increasing reporting trend means for IFRS- and GAAP-based reporting. Our goal is (1) to inform standard setters and r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::944c73f0301f03a4feffe5c369304c5f
https://doi.org/10.1111/1911-3846.12671
https://doi.org/10.1111/1911-3846.12671
Publikováno v:
Management Science. 67:1914-1938
We investigate a firm’s decision to initiate earnings guidance during its first year as a public company following its initial public offering (IPO), which we label “early guidance.” Using a sample of firms with IPOs between 2001 and 2010, we f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::121ff6338b1c2e3a042c252828d0cb3a
https://doi.org/10.1287/mnsc.2019.3514
https://doi.org/10.1287/mnsc.2019.3514
Publikováno v:
Journal of Accounting and Economics. :101575
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cebf0df1851b7506d847beced1228471
https://doi.org/10.1016/j.jacceco.2022.101575
https://doi.org/10.1016/j.jacceco.2022.101575
Publikováno v:
Review of Accounting Studies. 24:629-664
We investigate whether firms change their non-GAAP reporting practices after debt covenant violations. We find that the likelihood that a firm will disclose non-GAAP earnings decreases and (for those that continue to disclose) the quality of non-GAAP
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8383e3e9cd4be9885c967c1cb5427669
https://doi.org/10.1007/s11142-019-09492-1
https://doi.org/10.1007/s11142-019-09492-1
Publikováno v:
SSRN Electronic Journal.
The Securities and Exchange Commission encourages the presentation of financial data in graphical form (infographics) to improve users’ ability to understand financial disclosures. We examine a large sample of infographics disclosed in 10-K filings
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b38ea76f36bb463422e7da01f40431d6
https://doi.org/10.2139/ssrn.3748711
https://doi.org/10.2139/ssrn.3748711
Publikováno v:
Journal of Accounting and Economics. 66:46-66
We use newly available GAAP forecasts to document that traditionally-identified GAAP forecast errors contain 37% measurement error. Correcting for this measurement error, we settle a long-standing debate regarding investor preference for GAAP versus
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ff7bff6f2a29f27103b6ef77f04c16e0
https://doi.org/10.1016/j.jacceco.2018.01.003
https://doi.org/10.1016/j.jacceco.2018.01.003