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Theodore E. Christensen

Theodore E. Christensen

D-Index & Metrics

Business and Management

D-Index
36
Citations
9190
World Ranking
2037
National Ranking
827

Economics and Finance

D-Index
36
Citations
9190
World Ranking
2744
National Ranking
1527

Overview

Theodore E. Christensen is affiliated with the University of Georgia in the United States. Their research primarily spans the fields of Business, Management and Accounting as well as Economics, Econometrics and Finance. Christensen's work emphasizes accounting subfields, including auditing, earnings management, governance, and corporate finance.

Their research covers a range of topics, notably:

  • Auditing, Earnings Management, Governance
  • Corporate Finance and Governance
  • Financial Markets and Investment Strategies
  • Corporate Taxation and Avoidance
  • Financial Reporting and XBRL
  • Financial Reporting and Valuation Research
  • Law, Economics, and Judicial Systems

Christensen has contributed numerous papers to academic literature, emphasizing non-GAAP reporting and earnings management practices. Recent publications include:

  • "Accruals earnings management proxies: Prudent business decisions or earnings manipulation?" (2021), published in Journal of Business Finance & Accounting
  • "Analysts' role in shaping non-GAAP reporting: evidence from a natural experiment" (2020), published in Review of Accounting Studies

Other related recent works featuring frequent coauthors include:

  • "Non-GAAP Earnings: A Consistency and Comparability Crisis?" (2021), Contemporary Accounting Research
  • "Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statement" (2021), ScholarSphere (Penn State Libraries)
  • "The Genesis of Voluntary Disclosure: An Analysis of Firms' First Earnings Guidance" (2020), Management Science

Christensen collaborates often with scholars such as Dirk E. Black, Melissa F. Lewis-Western, Ervin L. Black, Kurt H. Gee, and Karen K. Nelson. These collaborations have resulted in multiple coauthored publications.

Their research is frequently published in venues such as:

  • Journal of Accounting and Economics
  • SSRN Electronic Journal
  • Contemporary Accounting Research
  • Journal of Business Finance & Accounting
  • Review of Accounting Studies

Best Publications

  • The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach

    Sulaiman A Al-Tuwaijri;Theodore E Christensen;K.E Hughes

  • Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings

    Nilabhra Bhattacharya;Ervin L Black;Theodore E Christensen;Chad R Larson

  • Investor Sentiment and Pro Forma Earnings Disclosures

    Nerissa C. Brown;Theodore E. Christensen;W. Brooke Elliott;Richard D. Mergenthaler

  • Disentangling Managers’ and Analysts’ Non-GAAP Reporting

    Jeremiah W. Bentley;Theodore E. Christensen;Kurt H. Gee;Benjamin C. Whipple

  • US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets

    Dirk E. Black;Theodore E. Christensen

  • Non-GAAP reporting: Evidence from academia and current practice

    Dirk E. Black;Theodore E. Christensen;Jack T. Ciesielski;Benjamin C. Whipple

  • Who Trades on Pro Forma Earnings Information

    Nilabhra Bhattacharya;Ervin L. Black;Theodore E. Christensen;Richard D. Mergenthaler

  • Empirical Evidence on Recent Trends in Pro Forma Reporting

    Nilabhra Bhattacharya;Ervin L. Black;Theodore E. Christensen;Richard D. Mergenthaler

  • Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data

    Kristian D. Allee;Nilabhra Bhattacharya;Ervin L. Black;Theodore E. Christensen

  • Analysts’ GAAP Earnings Forecasts and their Implications for Accounting Research

    Mark T. Bradshaw;Theodore E. Christensen;Kurt H. Gee;Benjamin C. Whipple

  • Do we really ‘know’ what we think we know? A case study of seminal research and its subsequent overgeneralization

    Linda Smith Bamber;Theodore E. Christensen;Kenneth M. Gaver

  • The Relations Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach

    Sulaiman Al-Tuwaijri;Theodore E. Christensen;K.E. Hughes

  • The Relation Between Earnings Management and Non‐GAAP Reporting

    Ervin L. Black;Theodore E. Christensen;T. Taylor Joo;Roy Schmardebeck

  • Creating a Bigger Bath Using the Deferred Tax Valuation Allowance

    Theodore E. Christensen;Gyung H. Paik;Earl K. Stice

  • Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?

    Theodore E. Christensen;Michael S. Drake;Jacob R. Thornock

  • Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating Earnings

    Neil Bhattacharya;Neil Bhattacharya;Ervin L. Black;Theodore E. Christensen;Chad R. Larson

  • Do managers use earnings guidance to influence street earnings exclusions

    Theodore E. Christensen;Kenneth J. Merkley;Jennifer Wu Tucker;Shankar Venkataraman

  • Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

    Dirk E. Black;Ervin L. Black;Theodore E. Christensen;William G. Heninger

  • Has the Regulation of Non-GAAP Disclosures Influenced Managers’ Use of Aggressive Earnings Exclusions?:

    Ervin L. Black;Theodore E. Christensen;Paraskevi Vicky Kiosse;Thomas D. Steffen

  • Detailed management earnings forecasts: do analysts listen?

    Kenneth J. Merkley;Linda S. Bamber;Theodore E. Christensen

  • Non‐GAAP Earnings: A Consistency and Comparability Crisis?†

    Dirk E. Black;Theodore E. Christensen;Jack T. Ciesielski;Benjamin C. Whipple

  • The Timing of Quarterly 'Pro Forma' Earnings Announcements

    Nerissa C. Brown;Theodore E. Christensen;W. Brooke Elliott

  • Ex Ante Incentives for Earnings Management and the Informativeness of Earnings

    Theodore E. Christensen;Robert E. Hoyt;Jeffrey S. Paterson

  • The Association between the Directional Accuracy of Self‐Efficacy and Accounting Course Performance

    Theodore E. Christensen;Timothy J. Fogarty;Wanda A. Wallace

Frequent Co-Authors

Shyam Sunder
Shyam Sunder Yale University
James A. Ohlson
James A. Ohlson Hong Kong Polytechnic University
Stephen H. Penman
Stephen H. Penman Columbia University
Robert J. Bloomfield
Robert J. Bloomfield Cornell University
Shivaram Rajgopal
Shivaram Rajgopal Columbia University
George J. Benston
George J. Benston Emory University
Mark Thomas Bradshaw
Mark Thomas Bradshaw Boston College

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