Kurt H. Gee

Penn State - Smeal College of Business

354 Business Building

University Park, PA 16802

United States

SCHOLARLY PAPERS

10

DOWNLOADS

4,877

SSRN CITATIONS

81

CROSSREF CITATIONS

22

Scholarly Papers (10)

1.

Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

Number of pages: 55 Posted: 22 Oct 2013 Last Revised: 19 Nov 2020
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Penn State - Smeal College of Business
Downloads 1,299
Citation 7

Abstract:

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Non-GAAP EPS; contracting; compensation; valuation; value relevance

Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Number of pages: 51 Posted: 28 May 2015 Last Revised: 20 Jan 2018
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of Accounting, Penn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,200 (21,177)
Citation 35

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Voluntary Disclosure, Non-GAAP Earnings, Analyst Forecasts

Disentangling Managers’ and Analysts’ Non‐GAAP Reporting

Journal of Accounting Research, Vol. 56, No. 4, 2018
Posted: 06 Oct 2018
Isenberg School of Management, University of Massachusetts Amherst, University of Georgia - J.M. Tull School of Accounting, Penn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business

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non-GAAP earnings; financial analysts; voluntary disclosure;earnings announcements; reporting quality

3.

Analysts’ GAAP Earnings Forecasts and Their Implications for Accounting Research

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 25 May 2014 Last Revised: 18 Jan 2018
Boston College, University of Georgia - J.M. Tull School of Accounting, Penn State - Smeal College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 803 (38,131)
Citation 33

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Measurement error; Earnings expectations; Analysts’ forecasts; GAAP forecasts; Non-GAAP earnings; Street earnings; Earnings surprise; Meet-or-beat

4.

March Market Madness: The Impact of Value-Irrelevant Events on the Market Pricing of Earnings News

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 10 Mar 2015
Brigham Young University - Marriott School, Penn State - Smeal College of Business and Brigham Young University
Downloads 350 (107,111)
Citation 10

Abstract:

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March Madness, Investor Distraction

Disclosure Prominence and the Quality of Non-GAAP Earnings

Number of pages: 77 Posted: 03 Jan 2019 Last Revised: 09 Dec 2020
Jason V. Chen, Kurt H. Gee and Jed J. Neilson
University of Illinois at Chicago, Penn State - Smeal College of Business and Penn State University - Smeal College of Business
Downloads 331 (113,271)
Citation 6

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non-GAAP earnings, disclosure prominence, reporting quality, disclosure regulation, regulatory compliance, voluntary disclosure

Disclosure Prominence and the Quality of Non‐GAAP Earnings

Journal of Accounting Research, Volume 59, Issue 1
Posted: 18 Mar 2021
Jason V. Chen, Kurt H. Gee and Jed J. Neilson
University of Illinois at Chicago, Penn State - Smeal College of Business and Penn State University - Smeal College of Business

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non-GAAP earnings; disclosure prominence; reporting quality; disclosure regulation; regulatory compliance; voluntary disclosure

6.

Stock Price Management and Share Issuance: Evidence from Equity Warrants

The Accounting Review, Vol. 96, Pages 31-52, 2021
Number of pages: 52 Posted: 28 Apr 2017 Last Revised: 13 Sep 2021
Stanford University - Graduate School of Business, Penn State - Smeal College of Business, IDC Herzliya - Arison School of Business and Stanford Graduate School of Business
Downloads 323 (117,046)

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Stock Warrants; Market Timing; Expectations Management; Share Issuances

7.

The Determinants and Informativeness of Non-GAAP Revenue Disclosures

Number of pages: 65 Posted: 10 Apr 2020 Last Revised: 24 Feb 2021
John L. Campbell, Kurt H. Gee and Zac Wiebe
University of Georgia - J.M. Tull School of Accounting, Penn State - Smeal College of Business and University of Arkansas - Sam M. Walton College of Business
Downloads 269 (141,960)
Citation 1

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Non-GAAP financial measures; revenue; voluntary disclosure; predictive value; confirmatory value; standard setting; SEC scrutiny

8.

A Firm-Quarter Measure of Non-GAAP Exclusion Persistence

Number of pages: 55 Posted: 13 Apr 2021
Kurt H. Gee, Ken Li and Benjamin C. Whipple
Penn State - Smeal College of Business, McMaster University - Michael G. DeGroote School of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 119 (289,098)
Citation 1

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non-GAAP earnings; non-GAAP reporting quality, voluntary disclosure; exclusion persistence; investor mispricing

9.

Comparing Internal Views of Performance: ASC 280 Segment Earnings and Non-GAAP Earnings

Number of pages: 59 Posted: 16 Feb 2021 Last Revised: 09 Sep 2021
Michael T. Durney, Kurt H. Gee and Zac Wiebe
University of Iowa, Penn State - Smeal College of Business and University of Arkansas - Sam M. Walton College of Business
Downloads 114 (297,843)

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Non-GAAP financial measures, segments, FASB, standard setting, Management Approach, value relevance, stewardship

10.

Non-GAAP EPS Denominator Choices

Number of pages: 55 Posted: 19 Apr 2021 Last Revised: 26 Aug 2021
Kurt H. Gee, Thomas Linsmeier and Clay Partridge
Penn State - Smeal College of Business, University of Wisconsin-Madison and University of California, Davis - Graduate School of Management
Downloads 69 (406,375)
Citation 1

Abstract:

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non-GAAP financial measures; non-GAAP reporting; denominator; GAAP diluted EPS; voluntary disclosure