Theodore Christensen

26 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0002-7539-5137

University of Georgia

Publications

• The future performance implications of Non-GAAP firms’ investments☆ — Journal of Accounting and Economics 2025
• Data visualization in 10-K filings☆ — Journal of Accounting and Economics 2024
• Explaining accruals quality over time — Journal of Accounting and Economics 2023
• A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes* — Contemporary Accounting Research 2023
• Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements — Management Science 2022
• Can short sellers constrain aggressive non-GAAP reporting? — Review of Accounting Studies 2022
• The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance — Management Science 2021
• Non-GAAP Earnings: A Consistency and Comparability Crisis?* — Contemporary Accounting Research 2021
• Non-GAAP reporting following debt covenant violations — Review of Accounting Studies 2019
• Analysts’ GAAP earnings forecasts and their implications for accounting research☆ — Journal of Accounting and Economics 2018
• Disentangling Managers’ and Analysts’ Non-GAAP Reporting — Journal of Accounting Research 2018
• The Relation Between Earnings Management and Non-GAAP Reporting† — Contemporary Accounting Research 2017
• The quality of street cash flow from operations — Review of Accounting Studies 2014
• Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?† — Contemporary Accounting Research 2014
• Detailed management earnings forecasts: do analysts listen? — Review of Accounting Studies 2013
• Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R” — Review of Accounting Studies 2012
• Investor Sentiment and Pro Forma Earnings Disclosures — Journal of Accounting Research 2012
• Do managers use earnings guidance to influence street earnings exclusions? — Review of Accounting Studies 2011
• Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases” — Review of Accounting Studies 2008
• Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data — Accounting, Organizations and Society 2007
• Discussion of “another look at GAAP versus the Street: an empirical assessment of measurement error bias” — Review of Accounting Studies 2007
• Who Trades on Pro Forma Earnings Information? — The Accounting Review 2007 (name-matched, not ORCID-linked)
• Discussion of “Letting the ‘Tail Wag the Dog’: The Debate over GAAP versus Street Earnings Revisited”* — Contemporary Accounting Research 2007
• The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach — Accounting, Organizations and Society 2004
• Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings☆ — Journal of Accounting and Economics 2003
• Do we really ‘know’ what we think we know? A case study of seminal research and its subsequent overgeneralization — Accounting, Organizations and Society 2000