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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

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A discussion of "Do managers use earnings guidance to influence street earnings exclusions?"

Bradshaw, Mark T. - In: Review of accounting studies 16 (2011) 3, pp. 528-538

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Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP

Bradshaw, Mark T.; Miller, Gregory S. - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 233-263

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Discussion of "Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP"

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When does forecasting GAAP earnings entail unreasonable effort?

Laurion, Henry; Sloan, Richard G. - In: Journal of accounting & economics 73 (2022) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10013191165

When Does Forecasting GAAP Earnings Entail Unreasonable Effort?

Laurion, Henry - 2020

SEC rules require managers to reconcile their non-GAAP forecasts with the most directly comparable GAAP measure unless doing so would entail ‘unreasonable effort'. A significant and growing number of managers invoke the unreasonable efforts exception to justify the omission of comparable GAAP...

Persistent link: https://www.econbiz.de/10012832687