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Expected mispricing : the joint influence of accounting transparency and investor base

Elliott, W. Brooke; Krische, Susan D.; Peecher, Mark E. - In: Journal of accounting research 48 (2010) 2, pp. 343-381

Persistent link: https://www.econbiz.de/10003961459

Discussion of Expected mispricing : the joint influence of accounting transparency and investor base

Sapra, Haresh - In: Journal of accounting research 48 (2010) 2, pp. 383-391

Persistent link: https://www.econbiz.de/10003961462

Do investors value higher financial reporting quality, and can expanded audit reports unlock this value?

Elliott, W. Brooke; Fanning, Kirsten; Peecher, Mark E. - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 141-165

Persistent link: https://www.econbiz.de/10012257832

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 Standard Board's joint discussion paper entitled preliminary views on financial statement pr...

Moehrle, Stephen; Stober, Thomas; Jamal, Karim; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 149-158

Persistent link: https://www.econbiz.de/10003976649

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

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement...

Colson, Robert H. - 2013

The Financial Accounting Standards Board's (FASB's) and the International Accounting Standard Board's (IASB's) issued a joint Discussion Paper entitled, Preliminary Views on Financial Statement Presentation. The Boards are seeking comments on whether their proposed model for financial statement...

Persistent link: https://www.econbiz.de/10013095825