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Theodore E. Christensen

Theodore E. Christensen

University of Georgia
United States

D-Index & Metrics

Discipline name D-Index World Ranking Current World Ranking National Ranking Current National Ranking Publications Citations
Business and Management 36 2038 1914 828 762 123 9190
Economics and Finance 36 2744 2488 1527 1344 124 9190

Theodore E. Christensen publications per year

The chart shows the history of publications by Theodore E. Christensen between 1984 and 2025, highlighting the no. of papers published in each year and offering an overview of the publication velocity of this scholar. Theodore E. Christensen published across 42 years, from 1984 to 2025, averaging 3.1 papers a year. Output peaked at 11 publications in 2009. 3 of the 129 publications appeared in the last two years.

No. of publications
2 4 6 8 10
Bar chart. Horizontal axis: year, 1984 to 2025. Vertical axis: number of publications, 0 to 11. Peak 11 publications in 2009. 1984: 1 publication 1985: 0 publications 1986: 0 publications 1987: 0 publications 1988: 0 publications 1989: 0 publications 1990: 0 publications 1991: 0 publications 1992: 0 publications 1993: 0 publications 1994: 0 publications 1995: 1 publication 1996: 0 publications 1997: 0 publications 1998: 0 publications 1999: 1 publication 2000: 3 publications 2001: 3 publications 2002: 2 publications 2003: 5 publications 2004: 5 publications 2005: 1 publication 2006: 2 publications 2007: 5 publications 2008: 6 publications 2009: 11 publications 2010: 8 publications 2011: 4 publications 2012: 11 publications 2013: 4 publications 2014: 8 publications 2015: 2 publications 2016: 9 publications 2017: 10 publications 2018: 7 publications 2019: 2 publications 2020: 4 publications 2021: 7 publications 2022: 2 publications 2023: 2 publications 2024: 2 publications 2025: 1 publication
1984 2025

129 publications in total across all disciplines

View publications per year as a table
Theodore E. Christensen: publications per year, 1984 to 2025
Year Publications
1984 1
1985 0
1986 0
1987 0
1988 0
1989 0
1990 0
1991 0
1992 0
1993 0
1994 0
1995 1
1996 0
1997 0
1998 0
1999 1
2000 3
2001 3
2002 2
2003 5
2004 5
2005 1
2006 2
2007 5
2008 6
2009 11
2010 8
2011 4
2012 11
2013 4
2014 8
2015 2
2016 9
2017 10
2018 7
2019 2
2020 4
2021 7
2022 2
2023 2
2024 2
2025 1
Total 129
Download as CSV

Theodore E. Christensen publications per year - data summary

  • Theodore E. Christensen, a Business and Management scholar from University of Georgia, has 129 publications recorded across 42 years, from 1984 to 2025.
  • The oldest publication on record dates to 1984 and the most recent to 2025.
  • The most productive years are 2009 and 2012, with 11 publications each.
  • The least productive years with any output are 1984, 1995, 1999, 2005 and others, with 1 publication each.
  • 13 of the 42 years in the span carry no publications at all (1985, 1986, 1987, 1988 and others).
  • The rate of publication averages 3.1 papers per year over the whole span, or 4.4 per year counting only the 29 years with at least one publication.
  • The last 5 years on the chart (2021-2025) hold 14 publications, 11% of the career total.
  • Split into equal eras - 1984-1997: 2 publications (0.1 per year); 1998-2011: 56 publications (4.0 per year); 2012-2025: 71 publications (5.1 per year).
  • Comparing the opening and closing eras, the overall trend of publication is rising.

Theodore E. Christensen publication distribution in Business and Management in 2026

The chart shows the distribution of publications by all Research.com ranked scientists in the field of Business and Management in 2026. The highlighted bar marks where Theodore E. Christensen sits on this spectrum.

No. of scientists
25 50 75 100
Bar chart with 82 bars. Horizontal axis: publications, 35–39 to 436+. Vertical axis: number of scientists, 0 to 122. Most scientists, 122, have 95–99 publications. The last bar groups every scientist with 436 publications or more. The highlighted bar, 120–124 publications, is where this scientist sits. 35–39 publications: 2 scientists 40–44 publications: 2 scientists 45–49 publications: 5 scientists 50–54 publications: 20 scientists 55–59 publications: 39 scientists 60–64 publications: 66 scientists 65–69 publications: 52 scientists 70–74 publications: 80 scientists 75–79 publications: 83 scientists 80–84 publications: 116 scientists 85–89 publications: 94 scientists 90–94 publications: 111 scientists 95–99 publications: 122 scientists 100–104 publications: 104 scientists 105–109 publications: 113 scientists 110–114 publications: 96 scientists 115–119 publications: 97 scientists 120–124 publications: 112 scientists 125–129 publications: 93 scientists 130–134 publications: 79 scientists 135–139 publications: 69 scientists 140–144 publications: 80 scientists 145–149 publications: 81 scientists 150–154 publications: 85 scientists 155–159 publications: 50 scientists 160–164 publications: 74 scientists 165–169 publications: 61 scientists 170–174 publications: 40 scientists 175–179 publications: 44 scientists 180–184 publications: 47 scientists 185–189 publications: 59 scientists 190–194 publications: 35 scientists 195–199 publications: 37 scientists 200–204 publications: 49 scientists 205–209 publications: 48 scientists 210–214 publications: 34 scientists 215–219 publications: 31 scientists 220–224 publications: 37 scientists 225–229 publications: 34 scientists 230–234 publications: 25 scientists 235–239 publications: 28 scientists 240–244 publications: 34 scientists 245–249 publications: 28 scientists 250–254 publications: 23 scientists 255–259 publications: 22 scientists 260–264 publications: 11 scientists 265–269 publications: 16 scientists 270–274 publications: 23 scientists 275–279 publications: 12 scientists 280–284 publications: 16 scientists 285–289 publications: 10 scientists 290–294 publications: 12 scientists 295–299 publications: 12 scientists 300–304 publications: 8 scientists 305–309 publications: 13 scientists 310–314 publications: 13 scientists 315–319 publications: 6 scientists 320–324 publications: 10 scientists 325–329 publications: 9 scientists 330–334 publications: 7 scientists 335–339 publications: 10 scientists 340–344 publications: 10 scientists 345–349 publications: 7 scientists 350–354 publications: 4 scientists 355–359 publications: 10 scientists 360–364 publications: 3 scientists 365–369 publications: 7 scientists 370–374 publications: 2 scientists 375–379 publications: 8 scientists 380–384 publications: 4 scientists 385–389 publications: 5 scientists 390–394 publications: 5 scientists 395–399 publications: 2 scientists 400–404 publications: 2 scientists 405–409 publications: 4 scientists 410–414 publications: 3 scientists 415–419 publications: 2 scientists 420–424 publications: 5 scientists 425–429 publications: 3 scientists 430–434 publications: 1 scientist 435 publications: 1 scientist 436+ publications: 100 scientists
35–39 publications 436+

This scientist: 123 publications — 43rd percentile

43% of scientists in this discipline score the same or lower.

The last bar groups every scientist with 436 publications or more.

View publications distribution as a table
Number of Business and Management scientists by publication count, Research.com 2026 ranking edition. Based on 3,017 ranked scientists.
Publications Scientists This scientist
35–39 2
40–44 2
45–49 5
50–54 20
55–59 39
60–64 66
65–69 52
70–74 80
75–79 83
80–84 116
85–89 94
90–94 111
95–99 122
100–104 104
105–109 113
110–114 96
115–119 97
120–124 112 123
125–129 93
130–134 79
135–139 69
140–144 80
145–149 81
150–154 85
155–159 50
160–164 74
165–169 61
170–174 40
175–179 44
180–184 47
185–189 59
190–194 35
195–199 37
200–204 49
205–209 48
210–214 34
215–219 31
220–224 37
225–229 34
230–234 25
235–239 28
240–244 34
245–249 28
250–254 23
255–259 22
260–264 11
265–269 16
270–274 23
275–279 12
280–284 16
285–289 10
290–294 12
295–299 12
300–304 8
305–309 13
310–314 13
315–319 6
320–324 10
325–329 9
330–334 7
335–339 10
340–344 10
345–349 7
350–354 4
355–359 10
360–364 3
365–369 7
370–374 2
375–379 8
380–384 4
385–389 5
390–394 5
395–399 2
400–404 2
405–409 4
410–414 3
415–419 2
420–424 5
425–429 3
430–434 1
435 1
436+ 100
Download as CSV

Theodore E. Christensen publication distribution in Business and Management in 2026 - data summary

  • The chart plots the publication count of all 3,017 Business and Management scientists ranked by Research.com in 2026, grouped into 82 ranges running from 35–39 to 436+ publications.
  • Theodore E. Christensen, a Business and Management scholar from University of Georgia, records 123 publications - the 43rd percentile of the discipline.
  • 43% of ranked Business and Management scientists score the same or lower than Theodore E. Christensen, and about 57% score higher.
  • The median of the discipline falls in the 135–139 publications range, and Theodore E. Christensen ranks below the median.
  • The most crowded range is 95–99 publications, holding 122 scientists (4% of the field).
  • 52% of the field sits in the lowest quarter of the value range (up to 135–139 publications), so the distribution is heavily right-skewed and high scores are rare.
  • The final bar has no upper bound: it groups every scientist with 436 publications or more, 100 scientists in all (3% of the field).

Theodore E. Christensen D-index placement in Business and Management in 2026

The chart shows the D-index (discipline H-index) distribution of Business and Management scientists ranked by Research.com in 2026. The highlighted bar marks where Theodore E. Christensen sits on this spectrum.

No. of scientists
50 100 150
Bar chart with 60 bars. Horizontal axis: D-Index, 30 to 89+. Vertical axis: number of scientists, 0 to 171. Most scientists, 171, have 32 D-Index. The last bar groups every scientist with 89 D-Index or more. The highlighted bar, 36 D-Index, is where this scientist sits. 30 D-Index: 156 scientists 31 D-Index: 159 scientists 32 D-Index: 171 scientists 33 D-Index: 161 scientists 34 D-Index: 135 scientists 35 D-Index: 124 scientists 36 D-Index: 114 scientists 37 D-Index: 111 scientists 38 D-Index: 103 scientists 39 D-Index: 89 scientists 40 D-Index: 81 scientists 41 D-Index: 97 scientists 42 D-Index: 80 scientists 43 D-Index: 69 scientists 44 D-Index: 68 scientists 45 D-Index: 63 scientists 46 D-Index: 54 scientists 47 D-Index: 69 scientists 48 D-Index: 50 scientists 49 D-Index: 58 scientists 50 D-Index: 54 scientists 51 D-Index: 62 scientists 52 D-Index: 54 scientists 53 D-Index: 43 scientists 54 D-Index: 49 scientists 55 D-Index: 35 scientists 56 D-Index: 40 scientists 57 D-Index: 44 scientists 58 D-Index: 34 scientists 59 D-Index: 29 scientists 60 D-Index: 48 scientists 61 D-Index: 32 scientists 62 D-Index: 30 scientists 63 D-Index: 22 scientists 64 D-Index: 22 scientists 65 D-Index: 19 scientists 66 D-Index: 20 scientists 67 D-Index: 18 scientists 68 D-Index: 17 scientists 69 D-Index: 21 scientists 70 D-Index: 20 scientists 71 D-Index: 19 scientists 72 D-Index: 14 scientists 73 D-Index: 10 scientists 74 D-Index: 16 scientists 75 D-Index: 24 scientists 76 D-Index: 13 scientists 77 D-Index: 19 scientists 78 D-Index: 8 scientists 79 D-Index: 6 scientists 80 D-Index: 4 scientists 81 D-Index: 12 scientists 82 D-Index: 7 scientists 83 D-Index: 7 scientists 84 D-Index: 6 scientists 85 D-Index: 10 scientists 86 D-Index: 4 scientists 87 D-Index: 11 scientists 88 D-Index: 6 scientists 89+ D-Index: 96 scientists
30 D-Index 89+

This scientist: 36 D-Index — 34th percentile

34% of scientists in this discipline score the same or lower.

The last bar groups every scientist with 89 D-Index or more.

View D-Index distribution as a table
Number of Business and Management scientists by D-index, Research.com 2026 ranking edition. Based on 3,017 ranked scientists.
D-Index Scientists This scientist
30 156
31 159
32 171
33 161
34 135
35 124
36 114 36
37 111
38 103
39 89
40 81
41 97
42 80
43 69
44 68
45 63
46 54
47 69
48 50
49 58
50 54
51 62
52 54
53 43
54 49
55 35
56 40
57 44
58 34
59 29
60 48
61 32
62 30
63 22
64 22
65 19
66 20
67 18
68 17
69 21
70 20
71 19
72 14
73 10
74 16
75 24
76 13
77 19
78 8
79 6
80 4
81 12
82 7
83 7
84 6
85 10
86 4
87 11
88 6
89+ 96
Download as CSV

Theodore E. Christensen D-index placement in Business and Management in 2026 - data summary

  • The chart plots the discipline H-index (D-index) of all 3,017 Business and Management scientists ranked by Research.com in 2026, grouped into 60 ranges running from 30 to 89+ D-Index.
  • Theodore E. Christensen, a Business and Management scholar from University of Georgia, records 36 D-Index - the 34th percentile of the discipline.
  • 34% of ranked Business and Management scientists score the same or lower than Theodore E. Christensen, and about 66% score higher.
  • The median of the discipline falls in the 42 D-Index range, and Theodore E. Christensen ranks below the median.
  • The most crowded range is 32 D-Index, holding 171 scientists (6% of the field).
  • 57% of the field sits in the lowest quarter of the value range (up to 44 D-Index), so the distribution is heavily right-skewed and high scores are rare.
  • The final bar has no upper bound: it groups every scientist with 89 D-Index or more, 96 scientists in all (3% of the field).

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
Ross L. Watts
Ross L. Watts MIT
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
Michael S. Drake
Michael S. Drake Brigham Young University
Timothy J. Fogarty
Timothy J. Fogarty Case Western Reserve University

External Links

Personal website of Theodore E. Christensen Google Scholar page

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