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Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings

Bhattacharya, Nilabhra; Black, Ervin L.; Christensen, … - In: Journal of accounting & economics 36 (2003) 1/3, pp. 285-319

Persistent link: https://www.econbiz.de/10001930152

A discussion of "Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings"

Bradshaw, Mark T. - In: Journal of accounting & economics 36 (2003) 1/3, pp. 321-335

Persistent link: https://www.econbiz.de/10001930284

Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition i...

Colson, Robert H.; Bloomfield, Robert; Christensen, … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 689-702

Persistent link: https://www.econbiz.de/10008839872

A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAA...

Jamal, Karim - 2013

statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP …. Accounting researchers have attempted to assess the quality of IFRS using different methods and criteria. While we are skeptical … of drawing direct conclusions about the SEC's proposal based on this research, there is adequate evidence that both IFRS …

Persistent link: https://www.econbiz.de/10012711326

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

Bhattacharya, Neil; Black, Ervin L.; Christensen, … - 2013

This study investigates whether market participants perceive pro forma earnings to be more informative and more persistent than standard GAAP operating income by analyzing a sample of 1,149 actual pro forma press releases issued between January 1998 and December 2000. We find that pro forma...

Persistent link: https://www.econbiz.de/10014074356

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

Bhattacharya, Neil; Black, Ervin L.; Christensen, … - 2013

This study investigates whether market participants perceive pro forma earnings to be more informative and more persistent than GAAP operating income by analyzing a sample of 1,149 actual pro forma press releases. We find that pro forma announcers report frequent GAAP losses and are mostly...

Persistent link: https://www.econbiz.de/10014116763

Non-GAAP Earnings : A Consistency and Comparability Crisis?

Black, Dirk E.; Christensen, Theodore E.; Ciesielski, … - 2021

We use a novel data set to examine the across-time consistency and across-firm comparability of firms’ non-GAAP earnings disclosures. Given widespread concern about non-GAAP reporting among regulators, standard setters, the investor community, and academics, our investigation provides timely...

Persistent link: https://www.econbiz.de/10013248158

Non-GAAP reporting : evidence from Academia and current practice

Black, Dirk E.; Christensen, Theodore E.; Ciesielski, … - 2017

questioned what this increasing reporting trend means for IFRS- and U.S.-GAAP-based reporting and whether these measures are …

Persistent link: https://www.econbiz.de/10011756878

Analysts' GAAP earnings forecasts and their implications for accounting research

Bradshaw, Mark; Christensen, Theodore E.; Gee, Kurt H.; … - In: Journal of accounting & economics 66 (2018) 1, pp. 46-66

Persistent link: https://www.econbiz.de/10011904756

Policy implications of research on non-GAAP reporting

Black, Dirk E.; Christensen, Theodore E. - 2018

Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has continued to increase steadily, leading to a current all-time...

Persistent link: https://www.econbiz.de/10011847846