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The impact of IFRS on financial statement data in Greece

Black, Ervin L.; Maggina, Anastasia G. - In: Journal of accounting in emerging economies : JAEE 6 (2016) 1, pp. 69-90

Persistent link: https://www.econbiz.de/10011459654

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