Ted Christensen

Ted Christensen

Professor, Accountancy, School of
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Office: 536 TNRB
Phone: (801) 422-1768
Email: ted_christensen@byu.edu

Education:

  • PhD, Accounting, University of Georgia, 1995
  • MAcc, Tax, Brigham Young University, 1991
  • BS, Accounting, San Jose State University, 1989

Group Affiliations:

  • American Accounting Association
  • American Finance Association
  • American Institute of Certified Public Accountants
  • Canadian Academic Accounting Association
  • Certified Public Accountant, Virginia

Selected Publications:

  • "Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?", Contemporary Accounting Research, Volume Forthcoming.    
  • "Detailed Management Earnings Forecasts: Do Analysts Listen?", Review of Acccounting Studies, Forthcoming, 2013.    
  • "The Quality of Street Cash Flow from Operations", Review of Acccounting Studies, Forthcoming, 2013.    
  • "Strategic Timing of Quarterly “Pro Forma” Earnings Announcements", Jounal of Business Finance & Accounting, Edition (3) & (4), Volume 39, Issue (3) & (4), Pages 315-359, 2012.    
  • "Discussion of 'Why do Pro Forma and Street Earnings not Reflect Changes in GAAP? Evidence from SFAS 123R'", Review of Acccounting Studies, Edition 3, Volume 17, Issue 3, Pages 563-571, 2012.    
  • "Investor Sentiment and Pro Forma Earnings Disclosures", Journal of Accounting Research, Volume 50, Pages 1-40, 2012.    
  • "Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?", Review of Accounting Studies, Volume 16, Pages 501-527, 2011.    
  • "U.S. Managers' Use of 'Pro Forma' Adjustments to Meet Strategic Earnings Targets", Journal of Business Finance & Accounting, Volume 36, Pages 297-326, 2009.    
  • "Discussion of 'Evidence of Differing Market Responses to Beating Analysts' Targets Through Tax Expense Decreases'", Review of Accounting Studies, Volume 13, Pages 319-326, 2008.    
  • "Who Trades on Pro Forma Earnings Information?", The Accounting Review, Volume 28, Pages 581-69-19, 2007.    
  • "Discussion of Letting the 'Tail Wag the Dog': The Debate over GAAP versus Street Earnings Revisited", Contemporary Accounting Research, Volume 24, Pages 741-762, 2007.    
  • "Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data", Accounting, Organizations and Society, Volume 32, Pages 201-222, 2007.    
  • "Discussion of 'Another Look at GAAP versus The Street: An Empirical Assessment of Measurement Error Bias'", Review of Accounting Studies, Volume 12, Pages 305-321, 2007.    
  • "The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach", Accounting Organizations and Society, Volume 29, Pages 447-471, 2004.    
  • "Empirical Evidence on Recent Trends in Pro Forma Reporting", Accounting Horizons, Volume 18, Pages 27-43, 2004.    
  • "Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating Earnings", Journal of Accounting and Economics, Volume 36, Pages 285-319, 2003.    
  • "Do We Really Know What We Think We Know? A Case Study of Seminal Research and its Subsequent Overgeneralization", Accounting Organizations and Society, Volume 25, Pages 103-129, 2000.    

Experience:

    Other
    • Professor, Brigham Young University 2009
    • Associate Professor, Brigham Young University 2004 - 2009
    • Assistant Professor, Brigham Young University 2000 - 2004
    • Assistant Professor, Case Western Reserve University 1995 - 2000
    • Instructor, University of Georgia 1991 - 1995
    • Instructor, Utah Valley Community College 1990 - 1991
    • Instructor, Brigham Young University 1990 - 1990

Awards:

  • Outstanding Research Award , Marriott School of Management , 2006
  • BYU Faculty Award for Outstanding Research , Ernst & Young , 2004
  • Top Prof Award , Mortar Board, Case Western Reserve University , 1999
  • Undergraduate Teaching Award , Weatherhead School of Management , 1999
  • Students Choice Award for Teaching Excellence , University of Georgia ASA , 1994
  • Outstanding Graduate Teaching Award , University of Georgia , 1993
  • Outstanding Teaching Assistant Award , J.M. Tull School of Accounting , 1993

Languages:

  • Italian
  • Portuguese
  • Spanish