The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach SA Al-Tuwaijri, TE Christensen, KE Hughes Ii Accounting, organizations and society 29 (5-6), 447-471, 2004 | 3237 | 2004 |
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings N Bhattacharya, EL Black, TE Christensen, CR Larson Journal of Accounting and Economics 36 (1-3), 285-319, 2003 | 790 | 2003 |
Who trades on pro forma earnings information? N Bhattacharya, EL Black, TE Christensen, RD Mergenthaler The Accounting Review 82 (3), 581-619, 2007 | 358 | 2007 |
Investor sentiment and pro forma earnings disclosures NC Brown, TE Christensen, WB Elliott, RD Mergenthaler Journal of Accounting Research 50 (1), 1-40, 2012 | 343 | 2012 |
US managers' use of ‘pro forma’adjustments to meet strategic earnings targets DE Black, TE Christensen Journal of Business Finance & Accounting 36 (3‐4), 297-326, 2009 | 322 | 2009 |
Disentangling managers’ and analysts’ non‐GAAP reporting JW Bentley, TE Christensen, KH Gee, BC Whipple Journal of Accounting Research 56 (4), 1039-1081, 2018 | 290 | 2018 |
Empirical evidence on recent trends in pro forma reporting N Bhattacharya, EL Black, TE Christensen, RD Mergenthaler Accounting Horizons 18 (1), 27-43, 2004 | 269 | 2004 |
Non‐GAAP reporting: Evidence from academia and current practice DE Black, TE Christensen, JT Ciesielski, BC Whipple Journal of Business Finance & Accounting 45 (3-4), 259-294, 2018 | 257 | 2018 |
Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data KD Allee, N Bhattacharya, EL Black, TE Christensen Accounting, Organizations and Society 32 (3), 201-222, 2007 | 212 | 2007 |
Advanced financial accounting MJ Casey | 201 | 2008 |
The relation between earnings management and non‐GAAP reporting EL Black, TE Christensen, T Taylor Joo, R Schmardebeck Contemporary Accounting Research 34 (2), 750-782, 2017 | 195 | 2017 |
Analysts’ GAAP earnings forecasts and their implications for accounting research MT Bradshaw, TE Christensen, KH Gee, BC Whipple Journal of Accounting and Economics 66 (1), 46-66, 2018 | 189 | 2018 |
Do we really ‘know’what we think we know? A case study of seminal research and its subsequent overgeneralization LS Bamber, TE Christensen, KM Gaver Accounting, organizations and society 25 (2), 103-129, 2000 | 181 | 2000 |
Creating a bigger bath using the deferred tax valuation allowance TE Christensen, GH Paik, EK Stice Journal of Business Finance & Accounting 35 (5‐6), 601-625, 2008 | 158 | 2008 |
Non‐GAAP earnings: A consistency and comparability crisis? DE Black, TE Christensen, JT Ciesielski, BC Whipple Contemporary Accounting Research 38 (3), 1712-1747, 2021 | 133 | 2021 |
Optimistic reporting and pessimistic investing: Do pro forma earnings disclosures attract short sellers? TE Christensen, MS Drake, JR Thornock Contemporary Accounting Research 31 (1), 67-102, 2014 | 119 | 2014 |
Has the regulation of pro forma reporting in the US changed investors’ perceptions of pro forma earnings disclosures? DE Black, EL Black, TE Christensen, WG Heninger Journal of Business Finance & Accounting 39 (7‐8), 876-904, 2012 | 117 | 2012 |
Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions? EL Black, TE Christensen, PV Kiosse, TD Steffen Journal of Accounting, Auditing & Finance 32 (2), 209-240, 2017 | 114 | 2017 |
Do managers use earnings guidance to influence street earnings exclusions? TE Christensen, KJ Merkley, JW Tucker, S Venkataraman Review of Accounting Studies 16, 501-527, 2011 | 106 | 2011 |
Ex Ante Incentives for Earnings Management and the Informativeness of Earnings TE Christensen, RE Hoyt, JS Paterson Journal of Business Finance & Accounting 26 (7‐8), 807-832, 1999 | 105 | 1999 |