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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

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

Legal systems, information asymmetry, and firm boundaries : cross-border choices to diversify through mergers, joint ventures, or strategic alliances

Jandík, Tomáš; Kali, Raja - In: Journal of international business studies : JIBS ; an … 40 (2009) 4, pp. 578-599

Persistent link: https://www.econbiz.de/10003854614

Alternative paths of convergence toward US market and legal regulations : Cross-listing vs. merging with US bidders

Georgieva, Dobrina; Jandík, Tomáš - In: Journal of multinational financial management 22 (2012) 5, pp. 230-251

Persistent link: https://www.econbiz.de/10009714752

The impact of laws, regulations, and culture on cross-border joint ventures

Georgieva, Dobrina; Jandík, Tomáš; Lee, Wayne Y. - In: Journal of international financial markets, … 22 (2012) 4, pp. 774-795

Persistent link: https://www.econbiz.de/10009582531