Similar Search Results

Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R"

Christensen, Theodore E. - In: Review of accounting studies 17 (2012) 3, pp. 563-571

Persistent link: https://www.econbiz.de/10009616266

Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R

Barth, Mary E.; Gow, Ian D.; Taylor, Daniel J. - In: Review of accounting studies 17 (2012) 3, pp. 526-562

Persistent link: https://www.econbiz.de/10009616270

Disentangling Mandatory IFRS Reporting and Changes in Enforcement

Barth, Mary E. - 2016

We discuss “Mandatory IFRS Reporting and Changes in Enforcement” by Christensen, Hail, and Leuz (CHL, 2013). We begin by discussing CHL in the context of prior literature, and subsequently discuss the research design, results, and inferences. CHL seeks to contribute to the literature by...

Persistent link: https://www.econbiz.de/10013007017

Cost of Capital and Earnings Transparency

Barth, Mary E. - 2013

We provide evidence that firms with more transparent earnings enjoy a lower cost of capital. We base our earnings transparency measure on the extent to which earnings and change in earnings covary contemporaneously with returns. We find a significant negative relation between our transparency...

Persistent link: https://www.econbiz.de/10012710763

Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R

Barth, Mary E.; Gow, Ian D.; Taylor, Daniel J. - 2011 - Last rev.: September 12, 2011

This study examines how key market participants — managers and analysts — responded to SFAS 123R's controversial …' managers exclude it from pro forma earnings and some firms' analysts exclude it from Street earnings. We find evidence … consistent with managers opportunistically excluding the expense to increase earnings, smooth earnings, and meet earnings …

Persistent link: https://www.econbiz.de/10009349647

Analyst Earnings Forecast Revisions and the Pricing of Accruals

Barth, Mary E.; Hutton, Amy P. - 2004

We investigate the relation between two market anomalies to provide insights into analysts' role as information intermediaries. Prior research finds that accruals and analyst earnings forecast revisions predict future returns. We find that the accrual and forecast revision strategies generate...

Persistent link: https://www.econbiz.de/10014072446

Financial reporting transparency

Barth, Mary E.; Schipper, Katherine - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 173-190

Persistent link: https://www.econbiz.de/10003708053

International accounting standards and accounting quality

Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H. - In: Journal of accounting research 46 (2008) 3, pp. 467-498

Persistent link: https://www.econbiz.de/10003709899

Are IFRS-based and US GAAP-based accounting amounts comparable?

Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H.; … - In: Journal of accounting & economics 54 (2012) 1, pp. 68-93

Persistent link: https://www.econbiz.de/10009569322

Cost of capital and earnings transparency

Barth, Mary E.; Konchitchki, Yaniv; Landsman, Wayne R. - In: Journal of accounting & economics 55 (2013) 2/3, pp. 206-224

Persistent link: https://www.econbiz.de/10009757315