B.S., Business Management, Brigham Young University, 2006
M.A., Economics, Johns Hopkins University, 2011
Ph.D., Economics, Johns Hopkins University, 2015
Ph.D., Accounting, University of Georgia, 2027 (Expected)
Research Interests
Non-GAAP Voluntary Disclosure
Earnings Management
Time-series Econometrics
Publications
Working Papers
Rabe, C. “A Time-Series Perspective on Non-GAAP Earnings Disclosures”
Gerakos, J., Rabe, C. & Resutek, R. “Distinguishing Accruals-based from Real-based Earnings Management”
Christensen, T., Lewis-Western, M., Rabe, C., & Wang, H. “Do We Really Know What We Think We Know about Investors’ Reliance on GAAP and Non-GAAP earnings?”
Linask, M., Rabe, C., & Waddle, A. “Trade Liberalizations and Their Impact on Foreign Versus Domestic Investment”
Journal Articles
Chung, P. K., Geiger, M. A., Paik, D. G., & Rabe, C. (2022) “Do Firms Time Changes in Accounting Estimates to Manage Earnings?” Contemporary Accounting Research, 39(2), 917–946.
Chung, P. K., Geiger, M. A., Paik, G. H. (Daniel), & Rabe, C. (2021) “Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures” Accounting Horizons, 35(3), 113–141.
Rabe, C., & Waddle, A. (2020) “The Evolution of Purchasing Power Parity” Journal of International Money and Finance, 109, 102237.
Rabe, C. (2016) “Capital Controls, Competitive Depreciation, and the Technological Frontier” Journal of International Money and Finance, 68, 74–102.
Prior Professional Positions
Assistant Professor, University of Richmond, 2014-2022
